Kansas Form K-40 Instructions
GENERAL INFORMATION
Who Must File a Return
KANSAS RESIDENTS. A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident.
If you were a Kansas resident for the entire year, you must file a Kansas individual income tax return if: 1) you are required to file a federal income tax return; or, 2) your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance.
The minimum filing requirements are shown in the following table. If you are not required to file a federal return, you may use this table to determine if you are required to file a Kansas return. For example, if your filing status is single, and you are over 65, you need not file a Kansas return unless your gross income is over $6,100. A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $12,000.
| A Kansas resident must file if he or she is: | And gross income is at least: | |
| SINGLE | Under 65 | $ 5,250 |
| 65 or older or blind | $ 6,100 | |
| 65 or older and blind | $ 6,950 | |
| MARRIED FILING JOINT | Under 65 (both spouses) | $12,000 |
| 65 or older or blind (one spouse) | $12,700 | |
| 65 or older or blind (both spouses) | $13,400 | |
| 65 or older and blind (one spouse) | $13,400 | |
| 65 or older or blind (one spouse) and 65 or older and blind (other spouse) | $14,100 | |
| 65 or older and blind (both spouses) | $14,800 | |
| HEAD OF HOUSEHOLD | Under 65 | $10,000 |
| 65 or older or blind | $10,850 | |
| 65 or older and blind | $11,700 | |
| MARRIED FILING SEPARATE | Under 65 | $ 6,000 |
| 65 or older or blind | $ 6,700 | |
| 65 or older and blind | $ 7,400 | |
MINOR DEPENDENTS. A minor child claimed on another person's return can claim a standard deduction of $500 or the amount of their earned income (wages) up to $3,000, whichever is greater. Unearned income (such as interest and dividends) over $500 is taxable to Kansas and a Kansas return must be filed. If the taxable income (line 7, Form K-40) is zero, a return is not required. However, you must file a Kansas individual income tax return to receive any refund of taxes withheld, regardless of the amount of total income.
NONRESIDENTS. If you are not a resident of Kansas but received income from Kansas sources, you must file a Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income on page 19). If your employer withheld Kansas taxes from your wages in error, you must also file a Kansas return in order to receive a refund, even though you had no income from Kansas sources. A letter from your employer on company letterhead and signed by an authorized company official explaining the error must accompany your return. The letter must state the amount of wages and withholding applicable to Kansas.
PART-YEAR RESIDENTS. You are considered a part-year resident of Kansas if you were a Kansas resident for less than 12 months during the tax year. As a part-year resident, you must include the dates that you were a resident in Kansas on Form K-40 and complete Part B of Schedule S.
MILITARY PERSONNEL. The active and reserve duty service pay of military personnel is taxable ONLY to your state of legal residency, no matter where you are stationed during the tax year. If your home of record on your military records is Kansas, and you have not established residency in another state, you are still a Kansas resident and all of your income, including your military compensation, is subject to Kansas income tax.
If you are a nonresident of Kansas but are stationed in Kansas due to military orders, you must file a Kansas return if you received income from Kansas sources. Only income from Kansas sources is used to determine the Kansas income tax due for nonresident military service members. Nonresident service members will subtract out the amount of their military compensation on Schedule S, line A19.
Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt from Kansas income tax. To qualify for this exemption, the non-military spouse must be residing in Kansas solely because the military service member is stationed in Kansas under military orders. Non-military spouses of service members stationed in Kansas will subtract out their Kansas source income on Schedule S, line A19.
NATIVE AMERICAN INDIANS. Income received by native American Indians that is exempt from federal income tax is also exempt from Kansas income tax. Income earned by a native American Indian residing on his/her tribal reservation is exempt from Kansas income tax only when the income is from sources on his/her tribal reservation. If any such income is included in the federal adjusted gross income, it is subtracted on Schedule S, line A26.
When to File
If your 2013 return is based on a calendar year, it must be filed and the tax paid no later than April 15, 2014. The Kansas filing due date is based on the IRS due date; therefore, filing and payment deadlines that fall on weekends and legal holidays are timely satisfied if met on the next business day. If your Kansas return is based on a fiscal year, it is due the 15th day of the 4th month following the end of your fiscal year. The instructions in this publication apply to a calendar year filer.
AMENDED RETURNS: If the amended return will result in a refund to you, the amended return must be filed within three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the date the tax was paid, whichever is later.
Where to File
Mail your Kansas individual income tax return to the following address:
INDIVIDUAL INCOME TAX
KANSAS DEPARTMENT OF REVENUE
915 SW HARRISON ST
TOPEKA, KS 66612-1588
If You Need Forms
Due to the sensitivity of KDOR's imaging equipment for tax return processing, only an original preprintedform or an approved computer-generated version of the K-40, Schedule S, and K-40V should be filed. Do notsend KDOR (Kansas Department of Revenue) a "copy" of your form.
Kansas income tax forms are available by calling or visiting our office (see page 28). Forms that do not contain colored ink for imaging purposes can be downloaded from our web site at: ksrevenue.org
Extension of Time to File
If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file. If you filed federal Form 4868 with the IRS for an automatic extension to file, enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return. Kansas does not have a separate extension request form. If you are entitled to a refund, an extension is not required.
To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will owe interest and penalty on any balance due.
Your Federal Return
If you file Form K-40 using a Kansas address, you do not need to include a copy of your federal return. However, keep a copy as it may be requested by KDOR at a later date. If your Form K-40 shows an address other than Kansas, you must enclose a copy of your federal return (1040EZ, 1040A or 1040 and applicable Schedules A through F) with your Kansas return.
Confidential Information
Income tax information disclosed to KDOR, either on returns or through department investigation, is held in strict confidence by law. KDOR, the Internal Revenue Service, and several other states have an agreement under which some income tax information is exchanged. This is to verify the accuracy and consistency of information reported on federal and Kansas income tax returns.
Innocent Spouse Relief
In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 USC 6013(e) or 6015, he or she is also relieved of Kansas tax, penalty, and interest. Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal level had there been a federal liability.
Estimated Tax
If two-thirds of your income is from farming or fishing, you are not required to make estimated tax payments - but your return must be filed and your tax paid on or before March 1, 2014.
If you have self-employment income or other income not subject to Kansas withholding, you may be required to prepay your Kansas income tax through estimated tax payments (Form K-40ES). Estimated tax payments are required if: 1) your Kansas income tax balance due, after withholding and prepaid credits, is $500 or more; and 2) your withholding and prepaid credits for the current tax year are less than 90% of the tax on your current year's return, or 100% of the tax on your prior year's return.
For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day, 7 days a week! There are many advantages to paying electronically - no check to write or voucher to complete and mail; and you get immediate acknowledgment of payment. Additionally, reducing paper consumption is both cost effective and environmentally friendly. Visit webtax.org to choose an electronic payment option.
Underpayment Penalty: If line 29 minus line 19 of Form K-40 is at least $500 and is more than 10% of the tax on line 18 of Form K-40, you may be subject to a penalty for underpayment of estimated tax. Use Schedule K-210 to see if you will have a penalty or if you qualify for one of the exceptions to the penalty.
Amending Your Return
If you filed Schedule S with your original return, then you must file a Schedule S with your amended return, even if there are no amended changes to the Schedule.
You must file an amended Kansas return when: 1) an error was made on your Kansas return, 2) there is a change (error or adjustment) on another state's return, or 3) there is a change (error or adjustment) on your federal return. In the Amended Return section of Form K-40, mark the box that explains the reason for amending your 2013 Kansas return.
Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed. Refer to KDOR's web site for annual interest rates.
AMENDED FEDERAL RETURN (1040X): If you are filing a 1040X for the same taxable year as this amended return, you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return. If your 1040X is adjusted or disallowed, then provide KDOR with a copy of the adjustment or denial letter.
If you did not file a Kansas return when you filed your original federal return, and the federal return has since been amended or adjusted, use the information on the amended or adjusted federal return to complete your original Kansas return. A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes.
FEDERAL AUDIT: If a previously filed federal return was not correct, or if your original return was adjusted by the IRS, amended returns or copies of the Revenue Agent's Reports must be submitted within 180 days of the date the federal adjustments are paid, agreed to, or become final, whichever is earlier. Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (KDOR could make assessments for as many years back as necessary).
Deceased Taxpayers
If you are the survivor or representative of a deceased taxpayer, you must file a return for the taxpayer who died during the calendar year. If you are a surviving spouse filing a joint federal income tax return, a joint Kansas return must also be filed. Include the decedent's Social Security number in the space provided in the heading of the return. Be sure to mark the appropriate box below the heading.
Decedent Refund Documentation. If you are a surviving spouse requesting a refund of $100 or less, you must enclose ONE of the following with your Form K-40:
- Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
- Death certificate
- Obituary statement
- Funeral home notice
- Letters Testamentary
- Kansas Form RF-9, Decedent Refund Claim
If you are a surviving spouse requesting a refund of OVER $100, or if a refund of ANY amount is being requested by someone other than the surviving spouse, you must submit with your Form K-40:
- Proof of death (death certificate, obituary statement or funeral home notice), AND
- Kansas Form RF-9, Decedent Refund Claim
Food Sales Tax Credit
New! You must have a Kansas income tax liability to obtain a food sales tax credit.
For qualifying taxpayers, an allowance is available to offset the cost of sales tax paid on food purchased in Kansas. Beginning with tax year 2013, the allowance is in the form of a nonrefundable tax credit, which means your credit amount will reduce your Kansas tax liability. If you do not have a Kansas tax liability, this credit is not available to you.
To qualify, you must be 55 years of age or older all of 2013, or be blind or disabled, or have a dependent child under the age of 18 who lived with you all year whom you claim as a personal exemption. You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30,615 or less. The amount of credit is $125 for each qualified exemption you claim on your federal income tax return (dependents that are 18 years of age or older, born on or before January 1, 1996, do not qualify for the credit; and, there is no extra exemption for head of household).
Homestead & Property Tax Relief Refunds
These claims can be filed electronically. Refer to the K-40H and K-40PT instructions on our web site for details.
The Homestead Refund program offers a property tax rebate of up to $700 for homeowners. To qualify, the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2013 household income was $32,900 or less, and who is over 55 years old, or is blind or disabled, or has a dependent child under 18 who lived with them all year. "Household income" is generally the total of all taxable and nontaxable income received by all household members. This refund is claimed on Kansas Form K-40H, Kansas Homestead Claim.
A property tax refund for homeowners, 65 years of age or older with household income of $18,600 or less, is also available on Form K-40PT. The refund is 75% of the property taxes paid. Claimants who receive this property tax refund cannot claim a Homestead refund.
The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 28).
K-40 Instructions
TAXPAYER INFORMATION
Complete all information at the top of the K-40 by printing neatly. If your name or address changed, or if you are filing with or for a deceased taxpayer, indicate so by marking the appropriate boxes.
AMENDED RETURN
If you are filing an amended return for 2013, mark the box that states the reason. Note: You cannot amend to change your filing status from "joint" to "separate" after the due date of the return.
FILING STATUS
Your Kansas filing status must be the same as your federal filing status*. If your federal filing status is QUALIFYING WIDOW(ER) WITH DEPENDENT CHILD, check the HEAD OF HOUSEHOLD box. If you and your spouse file a joint federal return, you must file a joint Kansas return, even if one of you is a nonresident. If you each file separate federal returns, you must file separate Kansas returns.
* Same-sex taxpayers who are married under the laws of another state, see "What's New" on page 2.
RESIDENCY STATUS
Check the appropriate box for your residency status (see page 3 for definitions). If you mark the PART-YEAR RESIDENT box, enter the dates that you lived in Kansas and complete Schedule S, Part B. Nonresidents must also complete Part B of Schedule S.
EXEMPTIONS AND DEPENDENTS
Enter the number of exemptions claimed on your federal return. If no federal return was filed, enter total exemptions for you, your spouse (if applicable), and each person you claim as a dependent.
If your filing status is HEAD OF HOUSEHOLD, you are allowed an additional Kansas exemption; enter a "1" in the box provided. Enter the total number of exemptions in the TOTAL KANSAS EXEMPTIONS box. Important - If you are claimed as a dependent by another taxpayer, enter "0" in the TOTAL KANSAS EXEMPTIONS box.
In the spaces provided, enter the name, date of birth, relationship, and Social Security number of each person you claimed as a dependent (do not include you or your spouse). If additional space is needed, enclose a separate schedule.
FOOD SALES TAX CREDIT
To qualify for a credit for sales tax paid on food purchases you must meet the qualifications for residency, taxpayer status, and qualifying income.
If you were a resident of Kansas for all of 2013, you meet the residency qualification. If you resided in Kansas less than 12 months of 2013, you do NOT qualify for the food sales tax credit.
LINES A through C: If you meet the residency qualification, complete lines A through C. If you answer YES to at least one question, you meet the taxpayer status qualification. If you answer NO to all three questions, you do NOT qualify for the credit.
LINE D: If you meet the residency and taxpayer status qualifications, enter your federal adjusted gross income (FAGI) on line D. If the amount is a negative number, shade the minus [-] sign in the box to the left of the number.
If your FAGI is less than $30,616, complete lines E through H to determine your credit. If your FAGI is more than $30,615, you do not qualify for the food sales tax credit.
LINE E: Enter the number of exemptions you claimed on your federal income tax return. Do not use the total Kansas exemptions.
LINE F: Enter the number of dependents you claimed that are 18 years of age or older (born on or before January 1, 1996).
LINE G: To determine your qualifying exemptions, subtract line F from line E.
LINE H: Compute the amount of your food sales tax credit by multiplying line G by $125. Enter the result on line H and on line 17 of Form K-40.
INCOME
LINES 1 through 3: Complete these line items as indicated on Form K-40. If any are negative numbers, shade the minus [-] sign in the box to the left of the negative number. Note: Many taxpayers will not have modifications. If you do not, skip line 2 and enter amount from line 1 on line 3. If, however, you have income that is taxable at the federal level but not taxable to Kansas, or income that is exempt from federal but taxable to Kansas, you must complete Part A of Schedule S.
DEDUCTIONS
LINE 4 - Standard deduction or itemized deductions: If you did not itemize your deductions on your federal return, you must take the standard deduction on your Kansas return. If you itemized on your federal return, you may either itemize or take the standard deduction on your Kansas return, whichever is to your advantage. If you are married and file separate returns, you and your spouse must use the same method of claiming deductions - if one of you itemize, the other must also itemize.
KANSAS STANDARD DEDUCTION
The following amounts will be the standard deduction for most people to enter on line 4:
Single .........................................................$3,000
Married Filing Joint .....................................$7,500
Head of Household .....................................$5,500
Married Filing Separate ...............................$3,750
If you or your spouse is over 65 and/or blind, complete WORKSHEET I, Standard Deduction for People 65 or Older and/or Blind, to determine your standard deduction.
If you are being claimed as a dependent on another taxpayer's return and line 1 of Form K-40 includes income other than earned income, complete WORKSHEET II, Standard Deduction for People Claimed as a Dependent, to determine your standard deduction.
KANSAS ITEMIZED DEDUCTIONS
You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return. To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19). Important - If your itemized deductions on federal Schedule A were limited based on your federal adjusted gross income, then you will need to complete the following Kansas Itemized Deductions Worksheet to assist you in itemizing your Kansas deductions in Part C of Schedule S.
Worksheet for Kansas Itemized Deductions
(for taxpayers with a limitation on their federal itemized deductions)
| Divide line 9 of the Federal Itemized Deductions Worksheet by line 3 of that worksheet (cannot exceed 100%).. | _____% |
| Multiply state and local income taxes from line 5 of federal Schedule A by line 1 above. | $_____ |
| Subtract line 2 above from the state and local income taxes amount shown on line 5 of federal Schedule A. Enter result here and on line C2 of Schedule S | $_____ |
| Multiply gifts to charity from line 19 of federal Schedule A by line 1 above.. | $_____ |
| Subtract line 4 above from the gifts to charity amount shown on line 19 of federal Schedule A Enter result here and line C3 of Schedule S | $_____ |
LINE 5 - Exemption allowance: Multiply the total number of exemptions claimed on Form K-40 by $2,250. Important - If you are claimed as a dependent by another taxpayer, enter "0" on line 5.
TAX COMPUTATION
LINE 8 - Tax: If line 7 is $100,000 or less, use the Tax Tables beginning on page 20 to find the amount of your tax. If line 7 is more than $100,000, you will need to use the Tax Computation Worksheet on page 27 to compute your tax.
If you are filing as a resident, skip lines 9 and 10 and proceed to line 11. If you are filing as a nonresident, you must complete Part B of Schedule S. See page 19.
LINE 9 - Nonresident percentage: Enter the percentage from Schedule S, Part B, line B23. If 100%, enter 100.0000.
LINE 10 - Nonresident tax: Multiply line 8 by the percentage on line 9 and enter the result on line 10.
LINE 11 - Kansas tax on lump sum distributions: If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal Internal Revenue Code, Section 402(e), then you are subject to Kansas tax on your lump sum distribution. If you are a resident, enter 13% of the federal tax on your lump sum distribution (from federal Form 4972) on line 11. If a nonresident, leave line 11 blank.
If you are paying federal tax on a lump sum distribution received from the Kansas Public Employees' Retirement System (KPERS), prorate the federal tax. Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1, 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution.
LINE 12 - Total income tax: If you are filing as a resident, add lines 8 and 11 and enter result on line 12. If you are filing this return as a nonresident, enter the amount from line 10 again on line 12.
CREDITS
LINE 13 - Credit for taxes paid to other states: If you paid income tax to another state, you may be eligible for a credit against your Kansas tax liability. If you had income from a state that has no state income tax, make no entry on line 13.
If you are eligible for a tax credit paid to another state, the credit amount cannot exceed the tax liability shown on the other state's tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI), line 3 of Form K-40. The tax liability is NOT the amount of tax withheld for the other state. Important - To receive a credit for taxes paid to another state, you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40. Copies of the other state's W-2 forms are NOT acceptable.
Foreign Tax Credit. As used in this section, state means any state of the United States, District of Columbia, Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision of a foreign country. The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return. If you claimed the foreign tax paid as an itemized deduction on your federal return, no credit is allowed in this section.
Worksheet for Foreign Tax Credit
| 2013 tax paid to the foreign country | $_____ |
| LESS: Federal foreign tax credit allowed | $_____ |
| EQUALS: Kansas foreign tax limitation. Enter this amount on line 1 of the other state's tax credit worksheet for your Kansas residency status | $_____ |
Important - If claiming a foreign tax credit, and you completed federal Form 1116, enclose a copy with your Kansas return.
TAXES PAID TO OTHER STATES BY KANSAS RESIDENTS
If you are a Kansas resident you may claim this credit if: 1) your KAGI (line 3) includes income earned in the other state(s); and 2) you were required to pay income tax to the other state(s) on that income. Important - Your credit is NOT the amount of tax withheld in the other state(s); it is determined from the "Worksheet for Residents" that follows. Complete the tax return(s) for the other state(s) before using the worksheet.
If you paid taxes to more than one state, complete a worksheet for each state, combine the results, and enter the total on line 13 of Form K-40.
TAXES PAID TO OTHER STATES BY PART-YEAR RESIDENTS THAT FILE AS NONRESIDENTS
If you are filing as a nonresident of Kansas you may claim this tax credit if:
- you were a Kansas resident for part of the year,
- your total income reported to Kansas includes income earned in the other state while you were a Kansas resident, and
- you were required to pay taxes on that other state's income. Complete the following worksheet to determine your credit. If your credit is based on taxes paid to more than one state, complete a worksheet for each state, combine the results, and enter the total on line 13, Form K-40.
LINE 14 - Other credits: Some tax credits have expired or have been repealed for use by individual income tax filers. Following is a list of credits that are still available. Enter the total of all tax credits for which you are eligible. In claiming credits, you must complete and enclose with your Form K-40 the applicable schedule.
Adoption (for carry forward use only) ............................................ K-47
Agritourism Liability Insurance (for carry forward use only) ............ K-33
Alternative Fuel (for carry forward use only) .................................. K-62
Angel Investor ............................................................................... K-30
Business and Job Development (for carry forward use only) ........... K-34
Community Service Contribution .................................................... K-60
Declared Disaster Capital Investment (for carry forward use only) .. K-87
Disabled Access (for carry forward use only) ................................. K-37
Electric Cogeneration Facility (for carry forward use only) .............. K-83
Film Production (for carry forward use only) .................................. K-86
High Performance Incentive Program ............................................. K-59
Historic Preservation ..................................................................... K-35
Kansas Center for Entrepreneurship .............................................. K-31
Owners Promoting Employment Across Kansas (PEAK) .............. K-88
Plugging AbandonedGasorOilWell (for carry forward use only) ..... K-39
Research and Development (for carry forward use only) ................ K-53
Rural Opportunity Zone ................................................................ K-89
Storage and Blending Equipment (for carry forward use only) ........ K-82
Venture and Local Seed Capital (for carry forward use only) ......... K-55
LINE 15 - Subtotal: Subtract lines 13 and 14 from line 12 and enter the result.
LINE 16 - Earned income tax credit (EITC): This credit is for residents only - not part-year residents or nonresidents - and is a percentage of the federal EITC. Complete the following worksheet to determine your Kansas credit amount. Important - If you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return, you should complete Form K-40 without the credit and pay any amount you owe. Once the IRS sends you the completed EITC figures, you may then file an amended Kansas return to claim the credit. See Amending Your Return on page 5.
Earned Income Tax Credit (EITC) Worksheet
| Federal EITC (from your federal tax return) | $_____ |
| Kansas EITC (multiply line 1 by 17%) | $_____ |
| Enter amount from line 15 of Form K-40 | $_____ |
| Total (subtract line 3 from line 2) | $_____ |
|
If line 4 is a positive figure, enter the amount from line 3 above on line 16 of Form K-40. Then enter amount from line 4 on line 24 of Form K-40. If line 4 is a negative figure, enter the amount from line 2 above on line 16 of Form K-40. Then enter zero (0) on line 24 of Form K-40. |
|
LINE 17 - Food sales tax credit: Enter your food sales tax credit as computed on Line H, front of Form K-40.
LINE 18 - Tax balance after credits: Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero).
USE TAX
LINE 19 - Use tax due: If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight, shipping or handling fees), complete line 19. If you are unsure as to the amount of tax due, use the following chart to estimate the compensating use tax for calendar year 2013. Estimated amounts from this chart do not supersede actual amount of use tax owed. See page 2 for more information about the Kansas Use Tax.
LINE 20 - Total tax balance: Add lines 18 and 19 and enter the result on line 20.
WITHHOLDING and PAYMENTS
LINE 21 - Kansas income tax withheld: Add the Kansas withholding amounts shown on your W-2 forms (also 1099s and K-19 forms, if applicable) and enter the total. KDOR does not require that you enclose copies of W-2s or 1099s with Form K-40, but reserves the right to request them at a later date. You must, however, enclose any K-19 forms with your Form K-40.
If you have not received a W-2 form from your employer by January 31, or if the form you received is incorrect, contact your employer.
LINE 22 - Estimated tax paid: Enter the total of your 2013 estimated tax payments plus any 2012 overpayment you had credited forward to 2013.
LINE 23 - Amount paid with Kansas extension: Enter the amount paid with your request for an extension of time to file.
LINE 24 - Refundable portion of earned income tax credit (EITC): If you have a refundable credit amount shown on line 4 of your EITC Worksheet, enter that amount on line 24.
LINE 25 - Refundable portion of tax credits: Enter the refundable portion of your community service contribution credit from Schedule K-60. Enclose a copy of the schedule with your return.
LINE 26 - Payments remitted with original return: Use this line ONLY if you are filing an amended K-40 for the 2013 tax year. Enter the amount of money you remitted to KDOR with your original 2013 return. Also include the amount of a pending debit transaction you may have scheduled with your original return.
LINE 27 - Overpayment from original return: Use this line ONLY if you are filing an amended K-40 for the 2013 tax year. Enter the amount of overpayment shown on your original return. Since you were refunded this amount or it was credited forward, this amount is a subtraction entry.
LINE 28 - Total refundable credits: Add lines 21 through 26 and subtract line 27. Enter result on line 28.
BALANCE DUE
LINE 29 - Underpayment: If your tax balance on line 20 is greater than your total credits on line 28, enter the difference on line 29.
If the amount on line 29 is not paid by the due date, penalty and interest will be added (see rules outlined for lines 30 and 31).
Extension of Time to File Your Return. Interest is due on any delinquent tax balance, even if you have been granted an extension of time to file the return. If 90% of your tax liability is paid on or before the original due date of your return, an automatic extension is applied and no penalty is assessed.
LINE 30 - Interest: Using the amount on line 29, compute interest at .333% for each month (or fraction thereof) from the original due date of the return.
LINE 31- Penalty: Using the amount on line 29, compute penalty at 1% per month (or fraction thereof) from the original due date of the return. The maximum penalty is 24%.
LINE 32 - Estimated tax penalty: To determine if you have a penalty, subtract line 18 from the total of your withholding and estimate payments (lines 21 and 22) - if this amount is $500 or more you will need to complete Schedule K-210. If you have a penalty on Schedule K-210, enter the amount on line 32. There are two exceptions: 1) if withholdings and/or estimated payments (lines 21 and 22) equal or exceed 100% of the prior year's tax liability (line 17 from last year's return) or, 2) if your withholdings and/or estimated payments (lines 21 and 22) equal or exceed 90% of this year's total income tax (line 18). Important - If at least two-thirds of your income is from farming or fishing, mark an "X" in the box on line 32.
LINE 33 - Amount you owe: Add lines 29 through 32 and enter the total on line 33. This amount should be paid in full with the return. A balance due of less than $5 need not be paid. You may make a donation to any or all of the contribution programs on lines 36 through 41, even if you have a balance due. Just add these amounts to your tax and write one check for the total of tax due and your contribution(s).
KDOR offers three options to pay your Kansas income tax - credit card, direct payment, or check/money order.
CREDIT CARD
Payment by credit card is available online through third-party vendors. Visit our Electronic Services web site at webtax.org for a current list of vendors authorized to accept individual income tax payments for Kansas. A convenience fee, based on the amount of tax you are paying, will be charged.
DIRECT PAYMENT
If you choose WebFile or IRS e-File to file your Kansas return, Direct Payment is an option during the filing process to pay your balance due. If you file a paper return you also have the option to make an electronic payment by calling toll-free at 1-866-450-6490 or visit https://www.kdor.org/personaltax/Login.aspx for an online transaction.
When you select Direct Payment and provide your bank routing number and account number, you are authorizing KDOR to initiate an electronic payment from your account for payment of your balance due. Direct Payment allows you to file now, pay later - so if you file your return on March 20 and elect Direct Payment, you can have your bank account debited on the April 15 due date.
With Direct Payment, you are also assured that your payment is made on time. Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid. Important - You should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account.
Direct Payment saves time - no check to write and no voucher to complete and mail. If you need to revoke this payment authorization, you must notify KDOR at 1-800-525-3901 by 4:00 PM, two business days before the scheduled payment date.
CHECK OR MONEY ORDER
If you choose pay by check or money order, you must complete and submit Form K-40V with your payment. Write your Social Security number on your check or money order and make it payable to "Kansas Income Tax." If you are making a payment for someone else (i.e., daughter, son, parent), write that person's name and Social Security number on the check. DO NOT send cash. DO NOT staple or tape your payment to the K-40V or K-40 - instead, enclose it loosely with your return.
Returned checks: A fee of $30.00, plus costs for a registered letter (currently $10.86), is charged on all returned checks.
OVERPAYMENT
LINE 34 - Overpayment: If your tax balance, line 20, is less than your total credits, line 28, enter the difference on line 34. NOTE: An overpayment less than $5 will not be refunded but may be carried forward as a credit to next year's return (line 35), or contributed to any of the donation programs on lines 36 through 41.
LINE 35 - Credit forward: Enter the portion of line 34 you wish to have applied to your 2014 Kansas estimated income tax (must be $1 or more). If the amount is less than $5, you may carry it forward to 2014 as an additional credit, even if you do not make estimated tax payments. Additionally, you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 - see the following instructions. Your contribution(s) will reduce your refund or increase the amount you owe.
EXAMINATION ADJUSTMENT: If your overpayment is decreased due to an adjustment to your return, any contributions you have made will be reduced by that amount. If your overpayment is increased, your contribution amount(s) will remain the same.
LINE 36 - Chickadee checkoff: Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas. Contributions are 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 restore declining freshwater clams.
- Continue long-term nongame projects such as the Kansas Winter Birdfeeder Survey, Bluebird Nest Box Program, and Backyard Nongame Wildlife Habitat Improvement Program.
- Support Outdoor Wildlife Learning Sites (OWLS) for schools.
To contribute, enter $1 or more on line 36.
LINE 37 - Meals on Wheels contribution program for senior citizens: Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program. The meals are prepared by a dietary staff and delivered by volunteers. The 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 daily visits are important in case of an emergency situation. To contribute, enter $1 or more on line 37.
LINE 38 - Kansas breast cancer research fund: This fund is devoted to ending suffering and death from breast cancer. Every dollar collected stays in Kansas to bring the latest in prevention, early detection, diagnosis, and treatment. Research is conducted at the University of Kansas Cancer Center. With hopes of finding a cure, these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer. To contribute, enter $1 or more on line 38.
LINE 39 - 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. To contribute, enter $1 or more on line 39.
LINE 40 - Kansas hometown heroes fund: All contributions are used solely for the purpose of advocating and assisting Kansas Veterans, dependents and survivors ensuring they receive all federal and state benefits they have earned. To contribute, enter $1 or more on line 40.
LINE 41 - Kansas creative arts industry fund: The creative arts industry makes a significant impact on communities across Kansas every day. All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry. Together, the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy, create jobs and better the state. To contribute, enter $1 or more on line 41.
LINE 42 - Refund: Add lines 35 through 41 and subtract line 34. This is your refund amount. If line 42 is less than $5 it will not be refunded, however, you may carry it forward to be applied to your 2014 Kansas income tax liability (enter the amount on line 35). If you carry it forward, remember to claim it as an estimate payment on your 2014 return. Or, you may apply a refund less than $5 to one of the donation programs on lines 35 through 41.
If you file a paper K-40, you need to allow 16 weeks from the date you mail it to receive your refund. Errors, inaccurate forms, photocopied forms, or incomplete information will delay processing even longer. For a fast refund - file electronically! See page 28.
REFUND SET-OFF PROGRAM
Kansas law provides that if you owe any delinquent debt (Kansas tax, child support, student loans, etc.) to a Kansas state agency, municipality, municipal court or district court, your income tax refund will be applied (set-off) to that delinquent debt. The set-off process will cause a 10 to 12 week delay to any remaining refund.
Unless the debt is a Kansas tax debt, KDOR will not have access to who the debt is owed to or how much is owed. You must contact the debtor setoff department at 785-296-4628 for that information.
SIGNATURE(S)
Signature: Your income tax return must be signed. You will not receive your refund if your return is not signed. Both taxpayers must sign a joint return even if only one had income. If the return is prepared by someone other than you, the preparer should also sign in the space provided.
Returns filed on behalf of a decedent must be signed by the executor/executrix. If it is a joint return filed by the surviving spouse, indicate on the spouse's signature line "Deceased" and the date of death. If a refund is due, enclose the required documents (see instructions for Deceased Taxpayers on page 5).
Preparer authorization box: It may be necessary for KDOR to contact you with questions. By marking the box above the signature line, you are authorizing the director or director's designee to discuss your return and enclosures with your tax preparer.
Mailing your return: Before mailing your income tax return, be sure you have:
- completed all required information on the return;
- written your numbers legibly in the spaces provided;
- enclosed, but not attached, all K-19 forms;
- enclosed Schedule S if you have a modification on line 2, if you filed as a nonresident or part-year resident, or if you itemized your deductions for Kansas;
- enclosed Form K-40V if you are making a tax payment; and,
- signed your return.
NOTE: If your K-40 is filed with a Kansas address, do not include a copy of your federal return; however, keep a copy of it in case KDOR requests it at a later date. If your K-40 shows an address other than Kansas, you must enclose a copy of your federal return (1040EZ, 1040A or 1040 and applicable Schedules A-F).
