Kansas State Tax Help

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Do NOT make an entry here if the amount withdrawn consists of income that was originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by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 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.

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.

  • Jobs Tax Credit: Enter 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. Enter 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.

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: A 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. This person will owe 8.95% (current sales tax rate where the person lives) Kansas use tax on the total cost of $2,010. $2,010 X .0895 = $179.90.

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.

  • 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 2013 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: 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: 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 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. However, if you rented the land or lot on which your mobile home sits, only enter property tax paid on the home. You may not claim the general property tax paid on the rented property.

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 2013 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 2013 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.

Note: 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.

What is the Refund Advancement Program?

By selecting Yes you are requesting that the Kansas Department of Revenue electronically transfer your 2014 advancement information directly to the county treasurer to help pay the first half of your property taxes. If there is any refund left over, it will be sent to you in a check. If you wish to receive your full refund via check or direct deposit, select No.

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.

I am retired and receiving payments from the Kansas Public Employees' Retirement System (KPERS). 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 2013 (for example, if you retired during 2013).

What retirement benefits are exempt from Kansas tax?

The following 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:
    1. Kansas Public Employees' Retirement Annuities
    2. Kansas Police and Firemen's Retirement System Pensions
    3. Kansas Teachers' Retirement Annuities
    4. Kansas Highway Patrol Pensions
    5. Justices and Judges Retirement System
    6. Board of Public Utilities
    7. 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
    8. Amounts received by retired employees of Washburn University as retirement and pension benefits under the University's retirement plan
    9. 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.

What are estimated tax payments? What do I enter on this screen?

Enter any estimated tax payments you made for 2013 as well as any amounts credited from your 2012 Kansas return.

Do NOT enter any amount of your 2013 Kansas income tax withheld by your employer(s) as shown on any wage or tax statements.

What is the Chickadee Checkoff Fund?

Contributions to the Chickadee Checkoff are used in the Kansas Nongame Wildlife Improvement Program to help improve the quality of wildlife in Kansas. Last year, 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 theMeals on Wheels for Senior Citizens Fund?

The Meals On Wheels for Senior Citizens contribution program provides meals for senior citizens. Meals 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.

Deluxe Edition

Includes All Free Features PLUS:

Audit Assist

Protect your taxes with Audit Assist!

Over 1.7 million taxpayers were audited last year... let us help. Our tax professionals will assist you if you are audited by the IRS. Get the peace of mind that comes from knowing you are covered.

Included with DELUXE...
Find out More!

Free Edition

FREE Federal, FREE e-file:

Our online application is designed to be simple and fast. Most returns can be completed within 30 minutes. No software to download. Use any computer that has an internet connection.

© 2002-2014 FreeTaxUSA, a TaxHawk, Inc. owned and operated website - Terms of Use