Kentucky Reject Codes
Below is a list of currently published reject codes from the Kentucky Department of Revenue for electronically filed Kentucky state returns.
Rule Text (Explanation)
Incorrect filing status selected based on information reported on the return.
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.
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.
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.
Taxpayer political party fund check box is required for all filing statuses.
Spouse political party fund check box is required only for Filing Status 2 (Separate on Joint return) and Filing Status 3 (Joint return).
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.
If Form 740, line 6, Additions from Schedule M, is not zero, Schedule M Part I, Additions must be completed.
If Form 740, line 8, Subtractions from Schedule M, is not zero, Schedule M, Part II, Subtractions must be completed.
If Form 740, line 10, standard or itemized deductions, is not equal to 2290, Schedule A must be completed.
If Form 740, line 12, Schedule J check box is marked, Schedule J must be completed.
If Form 740, line 12, Schedule J check box is marked, Form 740, line 12, must equal Schedule J amount from line 22.
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.
If Form 740, line 13, Form 4972K check box is marked, Form 4972K must be completed.
If Form 740, line 13, Form 4972K check box is marked, Form 740, line 13, must equal Form 4972K amount from line 32.
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.
If Form 740, line 23, education tuition tax credit is greater than zero, Form 8863-K must be completed.
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.
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.
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.
If Form 740, Section A, line 1, nonrefundable LLET credit is greater than zero, Worksheet C must be completed.
Form 740, Section A, line 1, nonrefundable LLET credit must equal Worksheet C, line 8, total LLET credit amount.
If Form 740, Section A, line 5, tax paid to other state credit is greater than zero, Worksheet A data must be completed.
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.
If Form 740, Section A, line 18, energy efficient products credit is greater than zero, Form 5695K must be completed.
Form 740, Section A, line 18, energy efficient products credit must equal Form 5695K, line 67, total energy efficient credit.
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.
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.
Schedule A data incomplete.
Amount of allowable itemized deductions claimed on Schedule A does not match amount claimed on Form 740, line 10.
Schedule M total additions, line 8A, for the spouse column is mathematically incorrect.
Schedule M total additions, line 8B, for the taxpayer column is mathematically incorrect.
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.
Schedule M data incomplete.
Schedule P total exclusion does not match amount claimed on Schedule M.
Calculation error(s) on Schedule J.
Incomplete data on Schedule J.
Schedule J tax amount does not match amount claimed on Form 740, line 12.
Calculation error(s) on Form 2210K, Part I.
Data incomplete on Form 2210K, Part I.
Data incomplete on Form 4972K.
Error in computing the total energy efficiency credit allowed.
Credit qualifications section of Form 5696K not completed.
Taxpayer/Business Entity data incomplete on Form 5695K.
Energy Efficiency Credit Carryforward claimed for prior year on Form 5696K but no prior year 5696K was filed.
Incomplete data on Form 8582K.
Incomplete data on Form 8863K (Qualifications)
Incomplete data on Form 8863K (Hope Credit)
Name and address of KY institution required on Form 8863K.
Tentative Hope Credit claimed exceeds allowable amount on Form 8863K, line 1f.
Error in calculating Tentative Hope Credit on Form 8863K, line 1f.
Error in Calculating Total Hope Credit on Form 8863K, line 2.
Lifetime Learning Credit claimed exceeds allowable amount.
Error in computing allowable education credit from Form 8863K, line 20.
Education Credit Carryfoward claimed for prior years on Form 8863K but no prior year 8863K forms were filed.
Recipient Name and SSN are required when completing Worksheet A.
Reciprocal State. Wages earned in a reciprocal state not eligible for TPOS (Taxes Paid to Other State) credit.
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.
KY is not a valid entry on Worksheet A, tax paid to other states worksheet.
Worksheet A, line 12 should be the lesser of line 10 or line 11.
LLE name, address, FEIN, KY corporate account number and ownership percentage are required when completing Worksheet C.
Worksheet C, line 8 should be the lesser of line 6 or line 7.
Duplicate Return. Electronic return already received and processed.
Copy of federal return is required for all electronically filed returns.
Primary social security number and/or Spouse social security number missing.
Primary name elements and/or Spouse name elements missing or incomplete.
Taxpayer address elements missing or incomplete.