- Federal Income Tax Refund: Generally, there will be no entry here unless you amended your federal return for a prior year due to an investment credit carryback or a net operating loss carry back which resulted in you receiving a federal income tax refund in 2014 for that prior year.
- Partnership, S Corporation or Fiduciary Adjustments: If you received income from a partnership, S Corporation, joint venture, syndicate, estate or trust, enter your proportionate share of any required addition adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine these amounts.
- Community Service Contribution Credit: Enter the amount of any charitable contribution claimed on your federal return used to compute the Community Service Contribution Credit on Schedule K-60.
- Learning Quest Education Savings Program: Enter the amount of any "nonqualified withdrawal" from the Learning Quest Education Savings Program.
- Amortization - Energy Credits: Enter the amount of any amortization deduction claimed on the federal income tax return relating to Schedule K-73, K-77, K-79, K-82 or K-83 and any amount claimed in determining federal adjusted gross income on carbon dioxide recapture, sequestration or utilization machinery and equipment, or waste heat utilization system property.
- Ad Valorem or Property Taxes: Enter the amount of Ad Valorem or property taxes paid by a nonresident of Kansas to a state other than Kansas or to a local government outside of Kansas, when the law of such state does not allow a Kansas resident to claim a deduction of Ad Valorem or property taxes paid to a Kansas political subdivision in determining taxable income, to the extent that such taxes are claimed as an itemized deduction for federal income tax purposes.
- Abortion Expenses: Enter the amount of credit(s) allowed on your federal return that includes coverage of, reimbursement for, or credit/partial credit for abortion or abortion expenses.
The following items are other additions you may have to your federal adjusted gross income. Enter the total of any of the following items that apply to you.