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/usr/src/xtables-addons-1.40/xt_IPMARK.Kconfig is in xtables-addons-dkms 1.40-1.

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config NETFILTER_XT_TARGET_IPMARK
	tristate '"IPMARK" target support'
	depends on NETFILTER_XTABLES && NETFILTER_ADVANCED
	depends on IP_NF_MANGLE || IP6_NF_MANGLE
	---help---
	This option adds an "IPMARK" target, which allows you to create
	rules in the "mangle" table which alter the netfilter mark field
	basing on the source or destination ip address of the packet.
	This is very useful for very fast massive shaping -- using only one
	rule you can direct packets to houndreds different queues. You
	will probably find it helpful only if your linux machine acts as a
	shaper for many others computers.