8879-K: Kentucky Individual Income Tax Declaration for Electronic Filing (2024)

Who files this form

For your 2024 Kentucky individual income tax return, whether you need Form 8879-K depends on how you file:

• Federal/State e-file with a federal PIN: Form 8879-K is not required.
• Federal/State e-file without a federal PIN: Complete Form 8879-K. Your electronic return originator (ERO) must retain it for three years.
• Online filing: Complete Form 8879-K and keep it for three years.

This is a declaration for electronic filing. Do not mail it.

When it's due

• 2024 tax payment: Pay tax due by April 15, 2025. Penalty and interest begin to accrue on tax not paid by that date. Direct debit payments scheduled on or before that date are considered timely, even if the actual withdrawal happens later.
• Estimated-tax debit scheduling with your 2024 return: The form offers April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026. These are the available scheduled debit dates, not separate filing deadlines for Form 8879-K.

What you'll need

Have your completed Kentucky individual income tax return or amended return ready before completing Form 8879-K. You will need the names, Social Security numbers and return amounts requested on the form.

For home filing, or for your ERO's retained form, attach:

• Kentucky copies of Forms W-2, W-2G and 1099-R.
• Documents verifying credit amounts.
• Schedules explaining “Other” adjustments to income.
• Documents with required signatures.

For direct deposit or direct debit, use a check or another document generated by your financial institution to verify your routing and account numbers. You also need the account type and, for direct debit, the payment amount and debit date. Do not use a deposit slip to verify routing information.

How to file

1. Complete your Kentucky income tax return or amended return first.
2. Complete Form 8879-K. In Part I, fill in lines 1 through 3 and either line 4 or line 5 using the required return information.
3. Complete Part II if requesting direct deposit or direct debit, and check the applicable authorization boxes in Part III.
4. Review all information, including Social Security numbers. If using an ERO, inspect the paper copy of your return.
5. Sign and date the completed form before the return is transmitted. Both spouses must sign a joint or combined return.
6. If using an ERO, the ERO completes and signs Part IV and provides you with copies of the completed form and other filing information.

Do not mail Form 8879-K to the Kentucky Department of Revenue. Home filers keep it with their tax return for three years. EROs must also retain it for three years.

For a balance due, the text allows direct debit when filing, credit card or ACH debit through revenue.ky.gov, or a separate electronic payment using Form EPAY if supported by your filing software. For a check or money order, submit payment using Form 740-V, Kentucky Electronic Payment Voucher. No mailing address is provided in this text.

Common mistakes

• Signing a blank or incomplete form: Taxpayers, EROs and paid preparers must not sign before the form is completed. Taxpayer signatures must be obtained before the return is transmitted.
• Mailing the declaration: Keep Form 8879-K for your records instead.
• Using a deposit slip for bank details: It may contain internal routing numbers. Use a bank-generated check, form, report or statement instead.
• Entering an invalid routing number: It must contain nine digits and begin with 01 through 12 or 21 through 32.
• Using different accounts for estimated-tax debits: The routing number, account number and account type cannot differ from those used for the refund direct deposit or tax-due direct debit transaction.
• Leaving the foreign-account questions unanswered: Answer line 10(a) for a refund direct deposit and line 10(b) for a direct debit of tax owed.
• Assuming electronic filing settles the payment: You remain liable for unpaid tax and applicable interest and penalties if the Department does not receive full, timely payment.

Questions people ask

Can I choose direct deposit for my Kentucky refund if I did not choose it for my federal refund?

Yes. The Kentucky choice is independent of your federal choice. However, nonresident filers and amended-return filers cannot choose direct deposit for their refund.

How do I cancel an authorized electronic payment?

Contact the Kentucky Department of Revenue at (502) 564-4581 no later than two business days before the payment's debit date.

What if my return changes after I sign Form 8879-K?

A new Form 8879-K must be completed for your signature if corrected Kentucky taxable income changes by more than $50, or the corrected refund or balance due changes by more than $14.

Does a paid preparer need to sign separately from the ERO?

A paid preparer who is not the ERO must complete, sign and date the Paid Preparer Declaration. If the ERO is also the paid preparer, the ERO checks the paid preparer box and does not need to complete or sign that separate section.

Where can I check my refund status?

Check online at refund.ky.gov.

Official sources

• https://revenue.ky.gov/Forms/8879-K%20(2024).pdf