- Individual Development Account (IDA): Enter the amount of income earned on contributions deposited to an IDA established to pay for education expenses, job training costs, purchase of primary residence, or major repairs or improvement to a primary residence.
- Jobs Tax Credit: Enter the amount of the 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. Subtract the amount of the withdrawn accumulated contributions or partial lump sum payment(s) to the extent either is included in federal adjusted gross income.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: If you received income 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.
- 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.
- 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.
- 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.