- Organ Donor Expenses: Enter any unreimbursed travel, lodging, and medical expenditures incurred by you or your dependent, while living, for the donation of human organ(s) to another person for transplant. Only include expenses to the extent that the expenditures are included in your federal adjusted gross income. This subtraction modification cannot exceed $5,000.
- Native American Indian Reservation Income: Enter the amount of income earned on a reservation by a native American Indian residing on his or her tribal reservation to the extent included in federal adjusted gross income.
- Jobs Tax Credit: Enter federal targeted jobs tax credit disallowance claimed on your federal income tax return.
- Kansas Venture Capital, Inc. Dividends: Enter dividend income received from Kansas Venture Capital, Inc.
- KPERS Lump Sum Distributions: Employees who terminated Kansas Public Employees' Retirement System (KPERS) employment after July 1, 1984 and elect to receive their contributions in a lump sum distribution will report their taxable contributions on their federal return. Enter the amount of the withdrawn accumulated contributions or partial lump sum payment(s) to the extent either is included in federal adjusted gross income.
- Partnership, S Corporation or Fiduciary Adjustments: The proportionate share of any required subtraction adjustments on income received from a partnership, S Corporation, joint venture, syndicate, trust, or estate, enter your proportionate share of any required subtraction adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine this amount.
- S Corporation Privilege Adjustment: If you are a shareholder in a bank, savings and loan, or other financial institution that is organized as an S Corporation, enter the portion of any income received that was not distributed as a dividend. This income has already been taxed on the privilege tax return filed by the S Corporation financial institution. Do not include any amount of modification from federal Schedule E that is included on Line A24 of your Kanasas Schedule S.
- Sales of Kansas Turnpike Bonds: Enter the gain from the sale of Kansas Turnpike Bonds that was included in your federal adjusted gross income.
- Electrical Generation Revenue Bonds: Enter the gain from the sale of Electrical Generation Revenue Bonds that was included in your federal adjusted gross income.
- Amortization - Energy Credits: Enter the amount of amortization deduction allowed relating to credits from Schedule K-73, K-77, K-79, K-82, or K-83, and the amount of amortization deduction allowed for carbon dioxide capture, or waste heat utilization system property. NOTE: 55% of the amortization costs may be subtracted in the first year and 5% may be subtracted for each of the succeeding 9 years.
Enter in the space provided a total of the following subtractions from your federal adjusted gross income. You may NOT subtract the amount of your income reported to another state.