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Instructions for Form 8453-K

Kentucky Individual Income Tax Declaration for Electronic Filing

Filing Requirements

Part I—Tax Return Information

Line 7—The routing transit number must be

nine digits and begin with 01 through 12 or

Enter the required data from the Kentucky tax

Federal/State E-ﬁ le With a Federal PIN—For

21 through 32.

return. Lines 1 through 4 and either Line 5 or

returns ﬁ led via this method, an 8453-K is

6 must be completed.

not required.

Line 8—The depositor account number can

Part II—Direct Deposit of Refund or Direct

Federal/State E-file Without a Federal

be up to 17 characters (both numbers and

Debit of Tax Amount Due

PIN—For returns ﬁ led via this method,

letters). Include hyphens but omit spaces and

an 8453-K is required to be completed.

Direct Deposit of Refund—If there is an

special characters. If fewer than 17 characters,

Do not mail this form. Electronic return

amount on Line 5 (Refunded to you), the

enter the numbers from left to right and leave

originators (EROs) must retain them for a

taxpayer can choose to have their refund

the unused boxes blank.

period of three years.

directly deposited by completing Part II, Lines

Note: Taxpayers should use a check, form,

7, 8 and 9, and checking the box on Part III, Line

Online Filing—For returns ﬁ led via this

report or other statement generated by their

11. Taxpayers can choose direct deposit for the

method, an 8453-K is required to be

ﬁ nancial institution to verify the routing transit

Kentucky income tax refund regardless of the

completed and retained for a period of

number and depositor account number.

choice for federal purposes.

three years. Do not mail this form.

Do not use a deposit slip as it may contain

Payment of Balance Due—Penalty and interest

Completing the Form

internal routing numbers. If there is any doubt

will begin to accrue on any tax due that has

about the correct routing transit number, the

You must complete your Kentucky individual

not been paid by April 15, 2009.

taxpayer should ask the ﬁ nancial institution

income tax return before you complete Form

If there is an amount on Line 6 (Amount

for the routing transit number to use for direct

8453-K. You must also complete this form

you owe), the taxpayer can choose from the

deposit (Electronic Funds Transfer).

before signing it. Taxpayers, EROs and paid

following methods of payment:

preparers must not sign the form before it

Part III—Declaration of Taxpayer

(1) Pay by check or money order—Taxpayers

is completed.

should submit their payment using Form

Declaration Control Number (DCN)

An electronically transmitted return will not be

740-V, Kentucky Electronic Payment

considered true, accurate and complete unless

The DCN, located in the upper right corner

Voucher.

Form 8453-K is signed by the taxpayer(s) prior

of the form, must be identical on the federal

(2) Pay by Credit Card or eCheck—Pay your

to transmitting the electronic return.

electronic return, the federal Form 8453 and

2008 Kentucky individual income tax

the Kentucky Form 8453-K.

by MasterCard or VISA credit card or

The taxpayer must sign and date Form 8453-K

by eCheck (electronic check) through

Name, Address and Social Security Number

after it has been completed to verify that the

April 15, 2009. Access the Department

information is correct and that the taxpayer

You must enter your name, address and Social

of Revenue’s secure Web site (www.

agrees with the information on the completed

Security number on Form 8453-K.

revenue.ky.gov) to make electronic

tax return.

payments over the Internet. Click on

Taxpayer Responsibilities

the KY E-Tax logo or choose Electronic

EROs and tax preparers are prohibited from

Taxpayer(s) that use an ERO must:

Services from the menu, then click on

obtaining taxpayer signatures on blank or

Verify all information on the Form 8453-K,

Electronic Payment. If you do not have

incomplete forms.

including Social Security number.

access to the Internet, you may call

the Department of Revenue at (502)

When an error is corrected after the taxpayer

Inspect the paper copy of the return and

564-4581.

has signed Form 8453-K, and the corrected

ensure the information is correct.

Kentucky taxable income varies more than

To make a credit card payment, the

Sign Form 8453-K after the return has been

$50, or the corrected refund or balance due

following information is needed: credit

prepared but before it is transmitted.

varies more than $14, a new Form 8453-K

card type, credit card number, expiration

Taxpayer(s) that ﬁ le from home must:

must be completed for taxpayer signature.

date, and the cardholder’s address as

it appears on the credit card billing

Complete Form 8453-K.

PART IV—Declaration and Signature of ERO

statement. To make an eCheck payment,

Attach the Kentucky copy of Forms W-2,

and Paid Preparer

the following information is needed: bank

W-2G and 1099-R; any documents verifying

name, bank account number, and bank

This section must be completed and signed

credit amounts; any schedules explaining

routing number.

by the ERO.

“Other” adjustments to income; and any

(3) Pay by Direct Debit—The taxpayer

documents with required signatures.

can choose to pay the amount due by

If the ERO is also the paid preparer, the ERO

completing Part II, Lines 7 through 10, and

Keep this form with your tax return. Do not

must check the paid preparer box, but is not

checking the box on Line 13. Taxpayers

mail.

required to complete or sign the Paid Preparer

can choose direct debit for Kentucky

Section.

ERO Responsibilities

regardless of the choice for federal

A paid preparer who is not the ERO must

purposes. The taxpayer must ensure

The ERO must:

complete, sign and date the Paid Preparer

that the following information relating

Complete Form 8453-K

Declaration.

to the financial institution account is

Obtain signature of taxpayer(s)

provided in the tax preparation software:

If the ERO cannot obtain the paid preparer’s

Routing Number, Account Number, Type

Attach the Kentucky copy of Forms W-2,

signature on Form 8453-K, a copy of the tax

of Account (Checking or Savings), Debit

W-2G and 1099-R; any documents verifying

return with the paid preparer’s signature

Amount, Debit Date (through April 15,

credit amounts; any schedules explaining

should be attached to the 8453-K.

2009).

“Other” adjustments to income; and any

Refund Information—The Automated Refund

Note: Select any date until April 15 to

documents with required signatures.

and Tax Information System (ARTIS) is

have the payment withdrawn from your

Provide the taxpayer with copies of

available to provide information by telephone

account. Actual withdrawal of funds

the completed 8453-K and all other

on the receipt of your tax return. The automated

may be later, but will be considered

information.

system telephone number is (502) 564-1600.

timely. Please allow up to two weeks for

It is available 24 hours a day, 7 days a week.

Retain form for three years.

processing.

Form 8453-K Draft - Kentucky Individual Income Tax Declaration For Electronic Filing - 2008 Page 2

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