What is the Kansas Breast Cancer Research Fund?
The Kansas Breast Cancer Research Fund is devoted to ending suffering and death from breast cancer in Kansas. Every dollar collected stays in Kansas to bring the latest in breast cancer prevention, early detection, diagnosis, and treatment to Kansans. This research is conducted at the University of Kansas Cancer Center. With the hope of finding a cure for breast cancer, the purpose of this fund is to help save lives and significantly enhance the health of Kansans living with breast cancer.
What is the Military Emergency Relief Fund?
Contributions will be used to help military families with the cost of food, housing, utilities, and medical services incurred while a member of the family is on active military duty.
What are KPERS Lump Sum Rollovers?
If you received a Kansas Public Employees' Retirement System (KPERS) lump sum payment at retirement and you rolled that payment into a qualified retirement account from which you received a distribution, enter the amount you withdrew if that amount was included in your federal adjusted gross income.
Do NOT make an entry if the amount withdrawn consists of income that was originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by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.
Do NOT make an entry if the amount withdrawn consists of income that was originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by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.
What qualifies as a long-term care insurance contract?
A Kansas qualified LTC insurance contract is one that meets the definition of a federal qualified LTC insurance contract. This subtraction modification is in addition to any federal deduction.
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:
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.
What qualifies as an armed forces recruitment, sign-up, or retention bonus?
Enter the amount you received for a recruitment, sign-up, or retention bonus as an incentive to join, enlist, or remain in the armed forces of the United States (including Kansas Army and Air National Guard) if they are included in federal adjusted gross income.
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.
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.
What Other Subtractions should go on this screen?
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.
- 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.
Why do I need to enter taxes that I paid to another state?
The credit for taxes paid to another jurisdiction is to avoid any double taxation. You may claim this credit if your total income includes income earned in another state(s) and you were required to pay income tax to the other state(s) on that income.
If you earned income in another state that has no state income tax, don't enter the information associated with that income.
If you earned income in another state that has no state income tax, don't enter the information associated with that income.
Do I owe use tax? How do I calculate it?
If you buy goods in other states or through catalogs, internet, mail-order companies, or from TV, magazine and newspaper ads, you must pay Kansas use tax on these purchases if the seller does not charge a tax equal to the Kansas sales tax rate.
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.
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.
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.
What should I enter for general property tax paid?
If you own your mobile home or manufactured home, enter the personal property taxes you paid on your home, as well as the general property tax you paid on the land.
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.
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.
What is the Refund Advancement Program?
By selecting Yes you are requesting that the Kansas Department of Revenue electronically transfer your 2013 advancement information directly to the county treasurer. The treasurer will then automatically apply any of your refund first to your 2012 property taxes, then any amount left will go toward your 2013 property taxes. If you wish to receive your refund via check or direct deposit, select No.
What rent paid qualifies for this credit?
Don't include deposits or rent that you owe to the landlord. Also don't include any amount paid to your landlord for services provided.
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.
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.
Where do I find the amount I contributed to the Kansas Public Employees' Retirement System (KPERS)?
You'll find the amount you contributed from your salary to the Kansas Public Employees' Retirement System (KPERS) on your Form W-2 (W2), typically in box 14.
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.
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?
If you're receiving retirement checks from KPERS, the amount of your retirement income is subtracted on a different part of your tax return. Make no entry on this screen unless you also made contributions to KPERS during 2012 (for example, if you retired during 2012).
What retirement benefits are exempt from Kansas tax?
- 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
Can I enter all of the contributions I made to the Learning Quest Education Savings Program?
You can deduct up to $3,000 per student (beneficiary), or up to $6,000 per student (beneficiary) if your filing status is Married Filing Jointly.
What if I am a Kansas resident in the military?
If your military home of record is Kansas, you're required to file a Kansas income tax return, even if you weren't stationed in Kansas last year.
What if I am in the military and stationed in Kansas?
The service pay you received as a member of the armed forces is taxable only by your state of legal residence. Usually your state of legal residence is the state you lived in at the time of induction into the service.
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.
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.
What are estimated tax payments? What do I enter on this screen?
Enter any estimated tax payments you made for 2012 as well as any amounts credited from your 2011 Kansas return.
Do NOT enter any amount of your 2012 Kansas income tax withheld by your employer(s) as shown on any wage or tax statements.
Do NOT enter any amount of your 2012 Kansas income tax withheld by your employer(s) as shown on any wage or tax statements.
What is the Chickadee Checkoff?
Contributions to the Chickadee Checkoff are used in the Kansas Nongame Wildlife Improvement Program to help improve the quality of wildlife in Kansas. In 2012, contributions were used to:
- 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
What is Meals on Wheels for Senior Citizens?
The Meals On Wheels for Senior Citizens contribution program provides meals for senior citizens that are prepared by a dietary staff and are delivered by volunteers. The underlying objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community, thus making it possible for them to live independently in their own homes for as long as possible. The friendly visit with the volunteers is socially helpful and the daily visit is important in case of an emergency situation.
