To help prevent fraud, the Kansas Department of Revenue will only accept linked submissions for individual returns. This means that the Kansas K-40 return can no longer be sent separately and must be sent either:

• with the federal return

• or after the IRS has accepted the federal return

The software avoids a NO-FED-ACCEPTANCE rejection by preventing you from sending a K-40 return when either:

• The federal Form 1040 is not eligible for e-file (there are Federal error messages that prevent e-filing, or Federal e-filing is suppressed).

• The federal Form 1040 has been sent but not accepted.

Under these conditions, you will see KS EF Messages 1001 (state rejects identified) or 1004 (federal rejects identified), as well as KS EF Message 0098 may be produced.

You can clear these EF Messages by following the instructions in the message.