CONFIG_KVM_440 is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc

KVM support for PowerPC 440 processors

modulename: kvm.ko

configname: CONFIG_KVM_440

Linux Kernel Configuration
└─>Virtualization
└─>KVM support for PowerPC 440 processors
In linux kernel since version 2.6.29 (release Date: 2009-03-23)  
Support running unmodified 440 guest kernels in virtual machines on
440 host processors.

This module provides access to the hardware capabilities through
a character device node named /dev/kvm.

If unsure, say N.

source code: