Kansas State Tax Help
Do NOT make an entry here if the amount withdrawn consists of income that was originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by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.
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.
- Organ Donor Expenses: Enter any unreimbursed travel, lodging, and medical expenditures incurred by you or your dependent, while living, for the donation of human organ(s) to another person for transplant. Only include expenses to the extent that the expenditures are included in your federal adjusted gross income. This subtraction modification cannot exceed $5,000.
- 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.
- 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 Enter the amount of the withdrawn accumulated contributions or partial lump sum payment(s) to the extent either is included in federal adjusted gross income.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: The proportionate share of any required subtraction adjustments on income received 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. Do not include any amount of modification from federal Schedule E that is included on Line A24 of your Kanasas Schedule S.
- 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.
- 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.
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.
- 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.
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 2014 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 2014 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 property tax receipts are NOT acceptable. If you do not have a copy of your property tax statement, contact your county clerk.
I am retired and receiving payments from the Kansas Public Employees' Retirement System (KPERS). Do I enter anything on this screen?
- 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
- Retirement plans administered by the U.S. Railroad Retirement Board, including U.S. Railroad Retirement Benefits, tier I, tier II, dual vested benefits, and supplemental annuities
- Kansas Public Employees' Retirement (KPERS) annuities
- Kansas Police and Firemen's Retirement System pensions
- Distributions from Police and Fire Department retirement plans for the city of Overland Park, Kansas
- Kansas Teachers' Retirement annuities
- Kansas Highway Patrol pensions
- Kansas Justices and Judges Retirement System annuities
- Board of Public Utilities pensions
- 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 KPERS
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.
Do NOT enter any amount of your 2014 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