Modernized Electronic Filing (MeF)
This page is currently under development for tax year 2015. Additional tax year 2014 information can be found on the Archive page.
Kentucky participates in the modernized e-file (MeF) program in conjunction with the IRS. Below are details of the programs supported.
||Kentucky MeF Status
Business Income Tax MeF (BMF) Production
- Status: Operational; Shutdown for TY2014 is scheduled for 12/26/2015
- Current Schema: KYBusiness2014v1.1 schema [ZIP 242K]
- Acknowledgement Status: Up to date
Business Income Tax MeF (BMF) ATS
- Status: Non-Operational; preparing for tax year 2015
Individual Income Tax MeF (IMF) Production
- Status: Operational; Shutdown for TY2014 is scheduled for 11/21/2015
- Current Schema: KYIndividual2014v1.1 schema [ZIP 123K]
- Acknowledgement Status: Up to date
Individual Income Tax MeF (IMF) ATS
- Status: Operational
- Current ATS Schema: KYIndividual2015v0.1 - Known Issues
Multiple schema versions are not supported at this time. Only the current version will be supported.
KYBusiness2015v.03 [ZIP 277K] (Posted on 10-30-2015) This schema is approved for use in ATS testing. The Form 725, Form 765-GP and Form 720-SL are being added for efile for TY2015. It replaces v.02.
KYBusiness2015v.02 [ZIP 301K] (Posted on 10-28-2015) Replaced by v.03 on 10-30-2015
Send an email to RichardJ.Hill@ky.gov to request a copy of the TY2015 IMF Schema for ATS
Attachments: Pdf documents limited to those documents that contain additional KY withholding that are not included in our schema will be accepted as attachments. The use of pdf attachments to support the Kentucky withholding will delay the processing of the return.
||Reject Codes/Business Rules
BMF ATS Testing - Start date TBD
Complete the Statement of Intent prior to submitting the initial set of tests. When submitting your tests, please provide a list of the submission ids you are submitting for review to DawnM.Terry@ky.gov and AudreyJ.Terry@ky.gov
Kentucky will be using criteria based scenarios for BMF ATS for tax year 2015. You are not limited to testing only the forms provided in the criteria. If you do not support a form or line requested within the test, do not include that data and advise of the software limitation. Refer to the Kentucky Publication 4163 for additional information.
- Form 720 ATS Test Criteria
- Form 720-S ATS Test Criteria
- Form 765 ATS Test Criteria
IMF ATS Testing - Start date 11/2/2015
Complete the Statement of Intent prior to submitting the initial set of tests. When submitting your tests, please provide a list of the submission ids you are submitting for review to RichardJ.Hill@ky.gov and AudreyJ.Terry@ky.gov
The following scenarios should be submitted for testing. You are not limited to testing only the forms provided in the scenarios. If you do not support a form or line found within the test scenario, do not include that data and advise of the software limitaion. Refer to the Kentucky Publication 4164 for additional information.
A $3 tolerance is built in for tax computation vs Tax Table. Either option is correct.
Form 740 ATS Test Scenarios
Form 740-NP ATS Test Scenarios
Form 40A102 ATS Test Scenarios
Form EPAY ATS Test Scenarios
Instances of the following are the most frequent reasons for business return rejections.
1) Validation #1 - The LLET account number is checked against the Department's taxpayer registration database. The assigned account number and taxpayer's name must agree with the information on the electronically filed return.
2) Validation #2 - The FEIN must correspond with the Department's taxpayer registration database. The FEIN and taxpayer's name must agree with the information on the electronically filed return.
3) Validation #3 - A parent company filing a return with subsidiaries must supply the proper LLET account number and FEIN, if required. The LLET account number and FEIN go through the same validations against the DOR taxpayer registration database as listed in #1 and #2 above.
Assistance: The taxpayer/preparer should call the Division of Taxpayer Registration at (502) 564-3306 for assistance with the Kentucky Corporation/LLET account number. For pass-through entities with nonresident withholding, the authorized representative will need to request assistance with the account number for the pass-through entity.
Follow the link for additional archived information.
Tax Year 2014
Tax Year 2013