8879-K: Kentucky Individual Income Tax Declaration for Electronic Filing (2025)
Kentucky · Kentucky DOR · Used for tax years 2025
Form 8879-K is Kentucky’s declaration for electronic filing of a 2025 individual income tax return. It records taxable income, tax liability, payments, and the amount owed or refunded, along with signatures confirming the return information. It also includes authorizations for di
Who files this form
For tax year 2025, whether you must complete Form 8879-K depends on how you file your Kentucky return:
- Federal/State e-file with a federal PIN: Form 8879-K is not required.
- Federal/State e-file without a federal PIN: Form 8879-K must be completed. Your electronic return originator (ERO) must keep it for three years.
- Online filing: Form 8879-K must be completed and kept for three years.
This is a declaration for electronic filing. Do not mail it.
When it's due
- 2025 tax balance due: Pay by April 15, 2026. 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 dates available when electronically filing your 2025 return: April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027. You may select up to four debit dates.
What you'll need
Have your completed 2025 Kentucky individual income tax return or amended return available before completing Form 8879-K. You will need your name, Social Security number, and the requested amounts from the return. The form also has spaces for your spouse’s name and Social Security number.
The instructions require home filers and EROs to 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, have your routing number, account number, and account type. Use a check or another document generated by your financial institution to verify the numbers, not a deposit slip. For direct debit, you also need the debit amount and date.
How to file
- Complete your Kentucky income tax return or amended return first.
- Complete Form 8879-K. In Part I, enter the required return amounts on lines 1 through 3 and either line 4 or line 5. Complete Part II if choosing direct deposit or direct debit, and select the applicable authorization boxes in Part III.
- Review the information and sign and date the completed form before the return is transmitted. Both spouses must sign a joint or combined return.
- If using an ERO, the ERO completes and signs Part IV and provides you with copies of Form 8879-K and the other information. A separate paid preparer must complete, sign, and date the paid preparer declaration.
- Do not mail Form 8879-K. Home filers keep it with their tax return for three years. EROs must also retain it for three years.
The tax return is filed electronically. To pay a balance due, the printed options include direct debit with the return, credit card or ACH debit through revenue.ky.gov, Form EPAY if supported by your filing system, or a check or money order submitted using Form 740-V. The text does not provide a mailing address for payments.
Common mistakes
- Mailing the declaration: The form says not to mail it. Keep it for your records.
- Signing too early or too late: Do not sign a blank or incomplete form. Sign after it is completed but before the electronic return is transmitted.
- Skipping the review: Verify all information, including Social Security numbers, and inspect the paper copy of the return for accuracy.
- Using a deposit slip for bank details: It may contain internal routing numbers. Use a check or another financial-institution document instead. The routing number must have 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-balance direct debit.
- Leaving tax unpaid: You remain liable for the tax and applicable interest and penalties if the Department of Revenue does not receive full, timely payment.
Questions people ask
Can I choose direct deposit for Kentucky if I did not choose it for my federal refund?
Yes. The Kentucky choice is independent of the federal choice. However, nonresident filers and amended-return filers may not choose direct deposit for their Kentucky 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.
Do I need to sign a new form if my return changes?
A new Form 8879-K must be completed for your signature if a correction after signing changes Kentucky taxable income by more than $50, or changes the refund or balance due by more than $14.
Where can I check my refund status?
You can check it online at refund.ky.gov.