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Category: Kansas

Kansas Additions to Income

State and Municipal Interest - Not Exempt from State Income Tax

Enter interest income received, credited or earned by you during the taxable year from any state or municipal obligations such as bonds and mutual funds. Reduce the income amount by any related expenses (management or trustee fees, etc.) directly incurred in purchasing these state or political subdivision obligations.

Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 12/31/87, or the following bonds exempted by Kansas law:

  • Board of Regents Bonds for Kansas Colleges and Universities
  • Electrical Generation Revenue Bonds
  • Industrial Revenue Bonds
  • Kansas Highway Bonds
  • Kansas Turnpike Authority Bonds
  • Urban Renewal Bonds

Note: If you are a shareholder in a fund that invests in both Kansas and other states’ bonds, only the Kansas bonds are exempt. Use the information provided by your fund administrator to determine the amount of taxable (non-Kansas) bond interest to enter here.

Contributions to Any Kansas Public Employee Retirement System

Individuals affected are state employees, teachers, school district employees and other regular and special members of KPERS, regular and special members of the Kansas Police and Firemen’s Retirement System and members of the Justice and Judges Retirement System. Current employees: Enter the amount you contributed from your salary to the Kansas Public Employees’ Retirement System (KPERS) as shown on your W-2 form, typically box 14. Retired employees: If you are receiving RETIREMENT checks from KPERS, the amount of your retirement income is subtracted on line A12—Retirement benefits specifically exempt from Kansas income tax. Make no entry on this line unless you also made contributions to KPERS during 2011 (for example, you retired during 2011). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2011, include on line A2 your 2011 KPERS contributions and follow the instructions for line A17—Other subtractions from federal adjusted gross income.

Federal Net Operating Loss

Enter any federal net operating loss carry forward claimed on your 2011 federal income tax return.

Contributions to a Regional Foundation

Enter the amount of any charitable contribution claimed on your federal return used to compute the Regional Foundation Community Contribution Credit on Schedule K-32.

Other Kansas Additions: Enter the following additions to your federal adjusted gross income

  • Individual Development Account (IDA). CONTRIBUTORS: Enter amount of the contribution claimed to the extent the same is 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 carry back which resulted in you receiving a federal income tax refund in 2011 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 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.

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