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Category: Kentucky

Kentucky Reject Codes

Below is a list of currently published reject codes from the Kentucky Department of Revenue for electronically filed Kentucky state returns.

Reject Code

Rule Text (Explanation)

F740-0001

Incorrect filing status selected based on information reported on the return.

F740-0002

Form 740, line 5 must equal the federal AGI from line 37 of Form 1040, line 21 of Form 1040A or line 4 of Form 1040-EZ unless filing status 4, married filing separate returns is checked.

F740-0003

The federal AGI amount reported on Form 740, line 5 for Filing Status 4, Married filing separate returns does not contain the correct amount of income for the taxpayer filing this return based on the information provided on the federal return.

F740-0004

If filing status = 1 – Single, 3 – Joint return, or 4 – Married filing separate returns, the Spouse fields (Column A) on Form 740, Schedule M, Schedule A, Page 2 and Schedule P should not be completed.

F740-0005

Taxpayer political party fund check box is required for all filing statuses.

F740-0006

Spouse political party fund check box is required only for Filing Status 2 (Separate on Joint return) and Filing Status 3 (Joint return).

F740-0007

ONLY if filing status 2, married filing separately on a combined return, all Spouse entries for income and credits are required. All other filing statuses use Taxpayer fields only.

F740-0008

If Form 740, line 6, Additions from Schedule M, is not zero, Schedule M Part I, Additions must be completed.

F740-0009

If Form 740, line 8, Subtractions from Schedule M, is not zero, Schedule M, Part II, Subtractions must be completed.

F740-0010

If Form 740, line 10, standard or itemized deductions, is not equal to 2290, Schedule A must be completed.

F740-0011

If Form 740, line 12, Schedule J check box is marked, Schedule J must be completed.

F740-0012

If Form 740, line 12, Schedule J check box is marked, Form 740, line 12, must equal Schedule J amount from line 22.

F740-0013

If Form 740, line 13, tax from Form 4972K or Schedule RCR is greater than zero, one or both of the indicators for Form 4972K or Schedule RCR must be checked.

F740-0014

If Form 740, line 13, Form 4972K check box is marked, Form 4972K must be completed.

F740-0015

If Form 740, line 13, Form 4972K check box is marked, Form 740, line 13, must equal Form 4972K amount from line 32.

F740-0016

Form 740, line 20, total family size must equal 1, 2, 3 or 4 if line 21, family size tax credit amount is greater than 0.

F740-0017

If Form 740, line 23, education tuition tax credit is greater than zero, Form 8863-K must be completed.

F740-0018

If Form 740, line 23, education tuition tax credit is greater than zero, the amount must equal the amount from Form 8863-K, line 20, allowable education credit.

F740-0019

Form 740, line 25, federal child and dependent care amount from federal Form 2441, line 9 must be populated if line 25 is greater than zero.

F740-0022

Form 740, line 30(a), Kentucky tax withheld must equal the addition of all state withholding amounts from all federal form W-2’s and W-2G’s where the state abbreviation code is listed as KY. This amount should also include all withholding amounts from federal Form 1099-R, 1099-G, 1099-INT, and 1099-MISC where the state abbreviation code listed is KY. This amount can also include the Amount from federal form W-2 where line 14 description equals KREDA.

F740-0023

If Form 740, Section A, line 1, nonrefundable LLET credit is greater than zero, Worksheet C must be completed.

F740-0024

Form 740, Section A, line 1, nonrefundable LLET credit must equal Worksheet C, line 8, total LLET credit amount.

F740-0025

If Form 740, Section A, line 5, tax paid to other state credit is greater than zero, Worksheet A data must be completed.

F740-0026

Form 740, Section A, line 5, tax paid to other state credit must equal Worksheet A, line 12, allowable credit for tax paid to other state.

F740-0027

If Form 740, Section A, line 18, energy efficient products credit is greater than zero, Form 5695K must be completed.

F740-0028

Form 740, Section A, line 18, energy efficient products credit must equal Form 5695K, line 67, total energy efficient credit.

 

SCHEDULE A

SA-F740-0029

Schedule A fields for adjusted gross income in the medical and dental expenses section, casualty and theft losses section and the job expenses section must equal the KY adjusted gross income from Form 740, line 9. If filing status 2 is used, the KY adjusted gross income is the net value of the taxpayer and spouse columns.

SA-F740-0030

Schedule A, line 30, total itemized deductions is mathematically incorrect. Should equal the sum of Schedule A, lines 3, 8, 14, 19, 22, 28 and 29.

SA-F740-0031

Schedule A data incomplete.

SA-F740-0032

Amount of allowable itemized deductions claimed on Schedule A does not match amount claimed on Form 740, line 10.

 

SCHEDULE M

SM-F740-0033

Schedule M total additions, line 8A, for the spouse column is mathematically incorrect.

SM-F740-0034

Schedule M total additions, line 8B, for the taxpayer column is mathematically incorrect.

SM-F740-0035

If the amount claimed on Schedule M, line 11, excludable retirement income is greater than $41,110, Kentucky Schedule P is required and must be attached to the Kentucky return.

SM-F740-0036

Schedule M data incomplete.

 

SCHEDULE P

SP-F740-0037

Schedule P total exclusion does not match amount claimed on Schedule M.

 

SCHEDULE J

SJ-F740-0038

Calculation error(s) on Schedule J.

SJ-F740-0039

Incomplete data on Schedule J.

SJ-F740-0040

Schedule J tax amount does not match amount claimed on Form 740, line 12.

 

FORM 2210-K

F2210K-0041

Calculation error(s) on Form 2210K, Part I.

F2210K-0042

Data incomplete on Form 2210K, Part I.

 

FORM 4972-K

F4972K-0043

Data incomplete on Form 4972K.

 

FORM 5695K

F5695K-0044

Error in computing the total energy efficiency credit allowed.

F5695K-0045

Credit qualifications section of Form 5696K not completed.

F5695K-0046

Taxpayer/Business Entity data incomplete on Form 5695K.

F5696K-047

Energy Efficiency Credit Carryforward claimed for prior year on Form 5696K but no prior year 5696K was filed.

 

FORM 8582K

F8582K-0048

Incomplete data on Form 8582K.

 

FORM 8863K

F8863K-0049

Incomplete data on Form 8863K (Qualifications)

F8863K-0050

Incomplete data on Form 8863K (Hope Credit)

F8863K-0051

Name and address of KY institution required on Form 8863K.

F8863K-0052

Tentative Hope Credit claimed exceeds allowable amount on Form 8863K, line 1f.

F8863K-0053

Error in calculating Tentative Hope Credit on Form 8863K, line 1f.

F8863K-0054

Error in Calculating Total Hope Credit on Form 8863K, line 2.

F8863K-0055

Lifetime Learning Credit claimed exceeds allowable amount.

F8863K-0056

Error in computing allowable education credit from Form 8863K, line 20.

F8863K-0057

Education Credit Carryfoward claimed for prior years on Form 8863K but no prior year 8863K forms were filed.

 

WORKSHEET A

WA-F740-0058

Recipient Name and SSN are required when completing Worksheet A.

WA-F740-0059

Reciprocal State. Wages earned in a reciprocal state not eligible for TPOS (Taxes Paid to Other State) credit.

WA-F740-0060

Wksht A – Missing other state name or credit for tax paid to a reciprocal state on certain types of income is not allowed. If tax was withheld by a reciprocal state, file directly with the other state for a refund of those taxes.

WA-F740-0061

KY is not a valid entry on Worksheet A, tax paid to other states worksheet.

WA-F740-0062

Worksheet A, line 12 should be the lesser of line 10 or line 11.

 

WORKSHEET C

WC-F740-0063

LLE name, address, FEIN, KY corporate account number and ownership percentage are required when completing Worksheet C.

WC-F740-0064

Worksheet C, line 8 should be the lesser of line 6 or line 7.

 

MISCELLANEOUS

F740-0067

Duplicate Return. Electronic return already received and processed.

F740-0068

Copy of federal return is required for all electronically filed returns.

F740-0069

Primary social security number and/or Spouse social security number missing.

F740-0070

Primary name elements and/or Spouse name elements missing or incomplete.

F740-0071

Taxpayer address elements missing or incomplete.