What are the Other Additions to federal AGI that I might have?
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.
- Individual Development Account (IDA): Contributors: Enter the amount of your contribution (up to the amount used as the basis for claiming the IDA Credit on Schedule K-68). Account Holders: Enter amounts received as withdrawals that are not used to pay for education expenses, job training costs, purchase of primary residence, or major repairs or improvement to a primary residence.
- 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 2012 for that prior year.
- Disabled Access Credit Modification: Amount of any depreciation deduction or business expense deduction claimed on your federal return that was used to determine the Disabled Access Credit on Schedule K-37.
- 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: The amount of any charitable contribution claimed on your federal return used to compute the Community Service Contribution Credit on Schedule K-60.
- Swine Facility Improvement Credit: The amount of any costs claimed on your federal return and used as the basis for this credit on Schedule K-38.
- Learning Quest Education Savings Program: The amount of any "nonqualified withdrawal" from the Learning Quest Education Savings Program.
- Small Employer Healthcare Credit: Reduce the amount of expense deduction that is included in the federal adjusted gross income by the dollar amount of the credit claimed.
- Expenditures - Energy Credits: Enter the amount of any expenditures claimed to the extent the same is claimed as the basis for any credit allowed on Credit Schedule K-73, K-77, K-79, K-81, K-82 or K-83.
- Amortization - Energy Credits: Enter the amount of any amortization deduction claimed on the federal income tax return to the extent the same is claimed for deduction with regard to Credit 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 located 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 (for income tax purposes) in such other state, to the extent that such taxes are claimed as an itemized deduction for federal income tax purposes.
