Do NOT make an entry if the amount withdrawn consists of income that was originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans or a pension received from any Kansas first class city that is not covered by KPERS.
The federal definition of a qualified LTC insurance contract can be found on the IRS website and is currently defined as follows:
Long-term care insurance contracts generally are treated as accident and health insurance contracts. Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return.
A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. The contract must:
- Be guaranteed renewable,
- Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed,
- Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and
- Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses.
Also enter amounts you received for repayment of educational or student loans incurred by you or for which you are obligated, which you received as a result of your service in the armed forces of the United States, if they are included in federal adjusted gross income.
- 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.
If you earned income in another state that has no state income tax, don't enter the information associated with that income.
You can find your use tax rate by visiting the Kansas Sales and Use Tax Locator .
Example 1: An Anytown, Kansas resident orders a computer from a company in New York over its website. Total cost for the computer is $2,000 plus $10 shipping. The Anytown resident will owe 7.45% (current Anytown sales tax rate) Kansas use tax on the total cost of $2,010. $2,010 X .0745 = $149.75.
Example 2: You call a toll-free number and place an order for gifts and food items. The items are shipped to your Kansas address and no tax is charged on the order. You will owe Kansas use tax on the total cost of these items since you would have had to pay Kansas sales tax on them had they been purchased from a Kansas retailer at the rate in effect at your address.
Example 3: An Anytown, Kansas resident purchases a laptop in Utah. The price of the laptop is $1,500. The seller charges 5% sales tax. If the current Anytown sales tax rate is 7.45%, the resident owes 2.45% (7.45% - 5%) use tax on the purchase price of $1,500. $1,500 X .0245 = $36.75.
- 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.
If your homestead is part of a farm covered by a single property tax statement, you may use only the general property tax paid on the homesite.
You are NOT required to submit a copy of your 2012 property tax statement with Form K-40H. However, you may be asked to provide this documentation at a later time in order to verify your refund claim.
If you are asked to provide a copy of your property tax statement, you must submit a copy of your 2012 statement (not a basic receipt) to verify the general property tax amount. This copy will not be returned. A property tax receipt that contains a breakdown of property tax among the general tax, special tax, fees, etc. (such as a receipt that is an exact copy of the statement) is acceptable.
CAUTION: The annual statement from your mortgage company and some property tax receipts are NOT acceptable because they do not have a breakdown of the tax paid among general tax, special tax, late fees, etc. If you do not have a copy of your property tax statement, contact your county clerk and request a copy for Homestead purposes.
To qualify under the renter provisions of the homestead law, the property you rent must be subject to property tax. Contact the county clerk, your landlord, or authorized agent to be sure the property is subject to property tax.
Mobile Home Owner
If you own your mobile home but rent the land or lot it's on, complete the information only for the rent paid on the land.
Low Income Housing
If you rent low income or subsidized housing, check with your landlord to make sure the property is subject to property tax. As a general rule, if you pay your rent to a local housing authority, the property is owned by the city and is not subject to property tax. No homestead refund is allowed on a residence not subject to property tax.
Section Eight Housing
If you rent Section Eight Housing, part or all of your rent is paid by HUD (Housing and Urban Development). You may claim only the portion of rent YOU paid.
Nursing Home, Retirement, or Assisted Living Facility Residents
If the facility in which you are living and paying rent is subject to property tax, enter information only for the rent you paid. If welfare or public assistance funds are paid directly to the nursing home for your rent, you may only use the rent YOU pay.
However, if you are a Wichita employee and contributed to the City of Wichita Employee Retirement System, you aren't eligible to enter any amount here.
I am retired and receiving payments from the Kansas Public Employees' Retirement System. Do I enter anything on this screen?
- Federal Retirement Benefits: Federal Civil Service Retirement or Disability Fund payments and any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed Forces
- Kansas Pension Plans:
- Kansas Public Employees' Retirement Annuities
- Kansas Police and Firemen's Retirement System Pensions
- Kansas Teachers' Retirement Annuities
- Kansas Highway Patrol Pensions
- Justices and Judges Retirement System
- Board of Public Utilities
- Income from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans
- Amounts received by retired employees of Washburn University as retirement and pension benefits under the University's retirement plan
- Certain pensions received from Kansas first class cities that are not covered by the Kansas Public Employee's Retirement System
- Railroad Retirement Benefits: Any retirement plan administered by the U.S. Railroad Retirement Board, including U.S. Railroad Retirement Benefits, tier I, tier II, dual vested benefits, and supplemental annuities
If you were not a Kansas resident when you joined the service, but you or your spouse earned income other than military pay in the state of Kansas, you must report that income to Kansas by filing a Kansas nonresident tax return.
Part-year and nonresident state returns are NOT supported by the FREETAXUSA software.
Do NOT enter any amount of your 2012 Kansas income tax withheld by your employer(s) as shown on any wage or tax statements.
- Assess and maintain information for sensitive species
- Monitor populations of endangered species
- Assess impacts of development actions on endangered species
- Continue research on declining aquatic animals in southeast Kansas and to restore declining freshwater clams
- Continue long-term nongame projects such as the Kansas Winter Birdfeeder Survey, Bluebird Nest Program, and Backyard Nongame Wildlife Habitat Improvement Program
- Support the Outdoor Wildlife Learning Sites (OWLS) for schools