Form K-40-Bklt Complete Income Tax Instruction

2 125 1 692 2 128 1 695 2 132 1 698 2 135 1 702 2 138 1 705 2 141 1 708 2 145 1 711 2 148 1 714 2 151 1 717 2 154 1 720 2 157 1 723 2 161 1 727 2 164 1 730 2 167 1 733 2 170 1 736 2 174 1 739 2 177 1 742 2 180 1 745 2 183 1 748 2 187 1 752 2 190 1 755 2 193 1 758 2 196 1 761 2 199 1 764 2 203 1 767 2 206 1 770 2 209 1 773 2 212 1 777 2 216 1 780 2 219 1 783 2 222 1 786 2 225 1 789 2 228 1 792 2 232 1 795 2 235 1 798 2 238 1 802 2 241 1 805 2 245 1 808 2 248 1 811 2 251 1 814 2 257 1 820 2 261 1 823 2 264 1 827 2 267 1 830 2 274 1 836 2 277 1 839 2 280 1 842 2 283 1 845 2 290 1 852 2 293 1 855 2 296 1 858 2 299 1 861 2 306 1 867 2 309 1 870 2 312 1 873 2 316 1 877 2 322 1 883 2 325 1 886 2 328 1 889 2 332 1 892 915 SW HARRISON ST and Food Sales Tax Assistance Child Day Care Assistance (employers only) K 56 Community Service Contribution K 60 Declared Disaster Capital Investment (for carryforward use only) K 87 Disabled Access K 37 Electronic Options and Assistance 26 File& Pay Filing FOR TAXABLE INCOME LESS THAN $50 000 Form K 40 6 Historic Site Contribution K 75 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 Individual Development Account K 68 K 40 Instructions 8 Least Options Qualifying Income Worksheet 22 Regional Foundation Contribution K 32 Schedule K 210 24 Schedule S 13 Schedule S Instructions 15 School Districts 23 SIGNATURE(S) Small Employer Healthcare K 57 St Francis Schools 297 West Franklin 287 KIOWA (KW) Elkhart 218 RUSH (RH) WALLACE (WA) Tax Computation Schedules 22 Tax Table 18 Taxpayers Telecommunications and Railroad K 36 TOPEKA KS 66699 1000 $0 $15 000 $ 5 $45 001 $60 000 $35 $0 $30 000 $ $0 $ 3 50% ( 0350) $ $0 $ $15 001 $30 000 $15 $60 001 $75 000 $45 $30 001 $45 000 $25 $75 001and over line 3 X 081% $30 001 $60 000 $ $30 000 $ 6 25% ( 0625) $ $1 050 00 $ $60 001 and over $ $60 000 $ 6 45% ( 0645) $ $2 925 00 $ (Information furnished by the Kansas State Department of Education) (Rev 9/12) * 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 * This is the list of allowed federal adjustments as of publication of these instructions (in addition to those on lines B13 through B16) You may enter on line B17 any federal adjustment allowed by federal law for tax year 2012 (not already entered on lines B13 B16) 0 25 0 0 1 000 1 050 36 36 1 050 1 100 38 38 1 100 1 150 39 39 1 150 1 200 41 41 1 200 1 250 43 43 1 250 1 300 45 45 1 300 1 350 46 46 1 350 1 400 48 48 1 400 1 450 50 50 1 450 1 500 52 52 1 500 1 550 53 53 1 550 1 600 55 55 1 600 1 650 57 57 1 650 1 700 59 59 1 700 1 750 60 60 1 750 1 800 62 62 1 800 1 850 64 64 1 850 1 900 66 66 1 900 1 950 67 67 1 950 2 000 69 69 10 000 10 050 351 351 10 050 10 100 353 353 10 10 10 100 10 150 354 354 10 150 10 200 356 356 10 200 10 250 358 358 10 250 10 300 360 360 10 300 10 350 361 361 10 350 10 400 363 363 10 400 10 450 365 365 10 450 10 500 367 367 10 500 10 550 368 368 10 550 10 600 370 370 10 600 10 650 372 372 10 650 10 700 374 374 10 700 10 750 375 375 10 750 10 800 377 377 10 800 10 850 379 379 10 850 10 900 381 381 10 900 10 950 382 382 10 950 11 000 384 384 100 150 4 4 11 000 11 050 386 386 11 050 11 100 388 388 11 100 11 150 389 389 11 11 11 150 11 200 391 391 11 200 11 250 393 393 11 250 11 300 395 395 11 300 11 350 396 396 11 350 11 400 398 398 11 4/17/12 6/15/12 9/17/12 1/15/13 11 400 11 450 400 400 11 450 11 500 402 402 11 500 11 550 403 403 11 550 11 600 405 405 11 600 11 650 407 407 11 650 11 700 409 409 11 700 11 750 410 410 11 750 11 800 412 412 11 800 11 850 414 414 11 850 11 900 416 416 11 900 11 950 417 417 11 950 12 000 419 419 12 000 12 050 421 421 12 050 12 100 423 423 12 100 12 150 424 424 12 12 12 150 12 200 426 426 12 200 12 250 428 428 12 250 12 300 430 430 12 300 12 350 431 431 12 350 12 400 433 433 12 400 12 450 435 435 12 450 12 500 437 437 12 500 12 550 438 438 12 550 12 600 440 440 12 59 94 105 12 600 12 650 442 442 12 650 12 700 444 444 12 700 12 750 445 445 12 750 12 800 447 447 12 800 12 850 449 449 12 850 12 900 451 451 12 900 12 950 452 452 12 950 13 000 454 454 13 000 13 050 456 456 13 050 13 100 458 458 13 100 13 150 459 459 13 13 13 15 13 150 13 200 461 461 13 200 13 250 463 463 13 250 13 300 465 465 13 300 13 350 466 466 13 350 13 400 468 468 13 400 13 450 470 470 13 450 13 500 472 472 13 500 13 550 473 473 13 550 13 600 475 475 13 600 13 650 477 477 13 650 13 700 479 479 13 700 13 750 480 480 13 750 13 800 482 482 13 800 13 850 484 484 13 850 13 900 486 486 13 900 13 950 487 487 13 950 14 000 489 489 14 000 14 050 491 491 14 050 14 100 493 493 14 100 14 150 494 494 14 14 14 150 14 200 496 496 14 200 14 250 498 498 14 250 14 300 500 500 14 300 14 350 501 501 14 350 14 400 503 503 14 400 14 450 505 505 14 450 14 500 507 507 14 500 14 550 508 508 14 550 14 600 510 510 14 600 14 650 512 512 14 650 14 700 514 514 14 700 14 750 515 515 14 750 14 800 517 517 14 800 14 850 519 519 14 850 14 900 521 521 14 900 14 950 522 522 14 950 15 000 524 524 15 000 15 050 527 526 15 050 15 100 530 528 15 100 15 150 533 529 15 150 15 200 536 531 15 200 15 250 539 533 15 250 15 300 542 535 15 300 15 350 545 536 15 350 15 400 548 538 15 400 15 450 552 540 15 450 15 500 555 542 15 500 15 550 558 543 15 550 15 600 561 545 15 600 15 650 564 547 15 650 15 700 567 549 15 700 15 750 570 550 15 750 15 800 573 552 15 800 15 850 577 554 15 850 15 900 580 556 15 900 15 950 583 557 15 950 16 000 586 559 150 200 6 6 16 000 16 050 589 561 16 050 16 100 592 563 16 100 16 150 595 564 16 150 16 200 598 566 16 200 16 250 602 568 16 250 16 300 605 570 16 300 16 350 608 571 16 350 16 400 611 573 16 400 16 450 614 575 16 450 16 500 617 577 16 500 16 550 620 578 16 550 16 600 623 580 16 600 16 650 627 582 16 650 16 700 630 584 16 700 16 750 633 585 16 750 16 800 636 587 16 800 16 850 639 589 16 850 16 900 642 591 16 900 16 950 645 592 16 950 17 000 648 594 168: Modified accelerated cost recovery system For more information about this deduction see the instructions for Schedule K 120EX 17 000 17 050 652 596 17 050 17 100 655 598 17 100 17 150 658 599 17 150 17 200 661 601 17 200 17 250 664 603 17 250 17 300 667 605 17 300 17 350 670 606 17 350 17 400 673 608 17 400 17 450 677 610 17 450 17 500 680 612 17 500 17 550 683 613 17 550 17 600 686 615 17 600 17 650 689 617 17 650 17 700 692 619 17 700 17 750 695 620 17 750 17 800 698 622 17 800 17 850 702 624 17 850 17 900 705 626 17 900 17 950 708 627 17 950 18 000 711 629 18 000 18 050 714 631 18 050 18 100 717 633 18 100 18 150 720 634 18 150 18 200 723 636 18 200 18 250 727 638 18 250 18 300 730 640 18 300 18 350 733 641 18 350 18 400 736 643 18 400 18 450 739 645 18 450 18 500 742 647 18 500 18 550 745 648 18 550 18 600 748 650 18 600 18 650 752 652 18 650 18 700 755 654 18 700 18 750 758 655 18 750 18 800 761 657 18 800 18 850 764 659 18 850 18 900 767 661 18 900 18 950 770 662 18 950 19 000 773 664 19 000 19 050 777 666 19 050 19 100 780 668 19 100 19 150 783 669 19 150 19 200 786 671 19 200 19 250 789 673 19 250 19 300 792 675 19 300 19 350 795 676 19 350 19 400 798 678 19 400 19 450 802 680 19 450 19 500 805 682 19 500 19 550 808 683 19 550 19 600 811 685 19 600 19 650 814 687 19 650 19 700 817 689 19 700 19 750 820 690 19 750 19 800 823 692 19 800 19 850 827 694 19 850 19 900 830 696 19 900 19 950 833 697 19 950 20 000 836 699 2 000 2 050 71 71 2 050 2 100 73 73 2 100 2 150 74 74 2 150 2 200 76 76 2 200 2 250 78 78 2 250 2 300 80 80 2 254 1 817 2 270 1 833 2 286 1 848 2 300 2 350 81 81 2 303 1 864 2 319 1 880 2 350 2 400 83 83 2 400 2 450 85 85 2 450 2 500 87 87 2 500 2 550 88 88 2 550 2 600 90 90 2 600 2 650 92 92 2 650 2 700 94 94 2 700 2 750 95 95 2 750 2 800 97 97 2 800 2 850 99 99 2 850 2 900 101 101 2 900 2 950 102 102 2 950 3 000 104 104 20 000 20 050 839 701 20 050 20 100 842 703 20 100 20 150 845 704 20 150 20 200 848 706 20 200 20 250 852 708 20 250 20 300 855 710 20 300 20 350 858 711 20 350 20 400 861 713 20 400 20 450 864 715 20 450 20 500 867 717 20 500 20 550 870 718 20 550 20 600 873 720 20 600 20 650 877 722 20 650 20 700 880 724 20 700 20 750 883 725 20 750 20 800 886 727 20 800 20 850 889 729 20 850 20 900 892 731 20 900 20 950 895 732 20 950 21 000 898 734 200 250 8 8 2012 KANSAS TAX TABLE 2012 KANSAS TAX TABLE (Continued) 2012 KANSAS TAX TABLE (Continued) 2012 KANSAS TAX TABLE (Continued) 21 000 21 050 902 736 21 050 21 100 905 738 21 100 21 150 908 739 21 150 21 200 911 741 21 200 21 250 914 743 21 250 21 300 917 745 21 300 21 350 920 746 21 350 21 400 923 748 21 400 21 450 927 750 21 450 21 500 930 752 21 500 21 550 933 753 21 550 21 600 936 755 21 600 21 650 939 757 21 650 21 700 942 759 21 700 21 750 945 760 21 750 21 800 948 762 21 800 21 850 952 764 21 850 21 900 955 766 21 900 21 950 958 767 21 950 22 000 961 769 22 000 22 050 964 771 22 050 22 100 967 773 22 100 22 150 970 774 22 150 22 200 973 776 22 200 22 250 977 778 22 250 22 300 980 780 22 300 22 350 983 781 22 350 22 400 986 783 22 400 22 450 989 785 22 450 22 500 992 787 22 500 22 550 995 788 22 550 22 600 998 790 22 600 22 650 1 002 792 22 650 22 700 1 005 794 22 700 22 750 1 008 795 22 750 22 800 1 011 797 22 800 22 850 1 014 799 22 850 22 900 1 017 801 22 900 22 950 1 020 802 22 950 23 000 1 023 804 23 000 23 050 1 027 806 23 050 23 100 1 030 808 23 100 23 150 1 033 809 23 150 23 200 1 036 811 23 200 23 250 1 039 813 23 250 23 300 1 042 815 23 300 23 350 1 045 816 23 350 23 400 1 048 818 23 400 23 450 1 052 820 23 450 23 500 1 055 822 23 500 23 550 1 058 823 23 550 23 600 1 061 825 23 600 23 650 1 064 827 23 650 23 700 1 067 829 23 700 23 750 1 070 830 23 750 23 800 1 073 832 23 800 23 850 1 077 834 23 850 23 900 1 080 836 23 900 23 950 1 083 837 23 950 24 000 1 086 839 24 000 24 050 1 089 841 24 050 24 100 1 092 843 24 100 24 150 1 095 844 24 150 24 200 1 098 846 24 200 24 250 1 102 848 24 250 24 300 1 105 850 24 300 24 350 1 108 851 24 350 24 400 1 111 853 24 400 24 450 1 114 855 24 450 24 500 1 117 857 24 500 24 550 1 120 858 24 550 24 600 1 123 860 24 600 24 650 1 127 862 24 650 24 700 1 130 864 24 700 24 750 1 133 865 24 750 24 800 1 136 867 24 800 24 850 1 139 869 24 850 24 900 1 142 871 24 900 24 950 1 145 872 24 950 25 000 1 148 874 25 000 25 050 1 152 876 25 050 25 100 1 155 878 25 100 25 150 1 158 879 25 150 25 200 1 161 881 25 200 25 250 1 164 883 25 250 25 300 1 167 885 25 300 25 350 1 170 886 25 350 25 400 1 173 888 25 400 25 450 1 177 890 25 450 25 500 1 180 892 25 50 1 1 25 500 25 550 1 183 893 25 550 25 600 1 186 895 25 600 25 650 1 189 897 25 650 25 700 1 192 899 25 700 25 750 1 195 900 25 750 25 800 1 198 902 25 800 25 850 1 202 904 25 850 25 900 1 205 906 25 900 25 950 1 208 907 25 950 26 000 1 211 909 250 300 10 10 26 000 26 050 1 214 911 26 050 26 100 1 217 913 26 100 26 150 1 220 914 26 150 26 200 1 223 916 26 200 26 250 1 227 918 26 250 26 300 1 230 920 26 300 26 350 1 233 921 26 350 26 400 1 236 923 26 400 26 450 1 239 925 26 450 26 500 1 242 927 26 500 26 550 1 245 928 26 550 26 600 1 248 930 26 600 26 650 1 252 932 26 650 26 700 1 255 934 26 700 26 750 1 258 935 26 750 26 800 1 261 937 26 800 26 850 1 264 939 26 850 26 900 1 267 941 26 900 26 950 1 270 942 26 950 27 000 1 273 944 27 000 27 050 1 277 946 27 050 27 100 1 280 948 27 100 27 150 1 283 949 27 150 27 200 1 286 951 27 200 27 250 1 289 953 27 250 27 300 1 292 955 27 300 27 350 1 295 956 27 350 27 400 1 298 958 27 400 27 450 1 302 960 27 450 27 500 1 305 962 27 500 27 550 1 308 963 27 550 27 600 1 311 965 27 600 27 650 1 314 967 27 650 27 700 1 317 969 27 700 27 750 1 320 970 27 750 27 800 1 323 972 27 800 27 850 1 327 974 27 850 27 900 1 330 976 27 900 27 950 1 333 977 27 950 28 000 1 336 979 28 000 28 050 1 339 981 28 050 28 100 1 342 983 28 100 28 150 1 345 984 28 150 28 200 1 348 986 28 200 28 250 1 352 988 28 250 28 300 1 355 990 28 300 28 350 1 358 991 28 350 28 400 1 361 993 28 400 28 450 1 364 995 28 450 28 500 1 367 997 28 500 28 550 1 370 998 28 550 28 600 1 373 1 000 28 600 28 650 1 377 1 002 28 650 28 700 1 380 1 004 28 700 28 750 1 383 1 005 28 750 28 800 1 386 1 007 28 800 28 850 1 389 1 009 28 850 28 900 1 392 1 011 28 900 28 950 1 395 1 012 28 950 29 000 1 398 1 014 29 000 29 050 1 402 1 016 29 050 29 100 1 405 1 018 29 100 29 150 1 408 1 019 29 150 29 200 1 411 1 021 29 200 29 250 1 414 1 023 29 250 29 300 1 417 1 025 29 300 29 350 1 420 1 026 29 350 29 400 1 423 1 028 29 400 29 450 1 427 1 030 29 450 29 500 1 430 1 032 29 500 29 550 1 433 1 033 29 550 29 600 1 436 1 035 29 600 29 650 1 439 1 037 29 650 29 700 1 442 1 039 29 700 29 750 1 445 1 040 29 750 29 800 1 448 1 042 29 800 29 850 1 452 1 044 29 850 29 900 1 455 1 046 29 900 29 950 1 458 1 047 29 950 30 000 1 461 1 049 3 000 3 050 106 106 3 050 3 100 108 108 3 100 3 150 109 109 3 150 3 200 111 111 3 200 3 250 113 113 3 250 3 300 115 115 3 300 3 350 116 116 3 350 3 400 118 118 3 400 3 450 120 120 3 450 3 500 122 122 3 500 3 550 123 123 3 550 3 600 125 125 3 600 3 650 127 127 3 650 3 700 129 129 3 700 3 750 130 130 3 750 3 800 132 132 3 800 3 850 134 134 3 850 3 900 136 136 3 900 3 950 137 137 3 950 4 000 139 139 30 000 30 050 1 464 1 052 30 050 30 100 1 467 1 055 30 100 30 150 1 471 1 058 30 150 30 200 1 474 1 061 30 200 30 250 1 477 1 064 30 250 30 300 1 480 1 067 30 300 30 350 1 483 1 070 30 350 30 400 1 487 1 073 30 400 30 450 1 490 1 077 30 450 30 500 1 493 1 080 30 500 30 550 1 496 1 083 30 550 30 600 1 500 1 086 30 600 30 650 1 503 1 089 30 650 30 700 1 506 1 092 30 700 30 750 1 509 1 095 30 750 30 800 1 512 1 098 30 800 30 850 1 516 1 102 30 850 30 900 1 519 1 105 30 900 30 950 1 522 1 108 30 950 31 000 1 525 1 111 300 350 11 11 31 000 31 050 1 529 1 114 31 050 31 100 1 532 1 117 31 100 31 150 1 535 1 120 31 150 31 200 1 538 1 123 31 200 31 250 1 542 1 127 31 250 31 300 1 545 1 130 31 300 31 350 1 548 1 133 31 350 31 400 1 551 1 136 31 400 31 450 1 554 1 139 31 450 31 500 1 558 1 142 31 500 31 550 1 561 1 145 31 550 31 600 1 564 1 148 31 600 31 650 1 567 1 152 31 650 31 700 1 571 1 155 31 700 31 750 1 574 1 158 31 750 31 800 1 577 1 161 31 800 31 850 1 580 1 164 31 850 31 900 1 583 1 167 31 900 31 950 1 587 1 170 31 950 32 000 1 590 1 173 32 000 32 050 1 593 1 177 32 050 32 100 1 596 1 180 32 100 32 150 1 600 1 183 32 150 32 200 1 603 1 186 32 200 32 250 1 606 1 189 32 250 32 300 1 609 1 192 32 300 32 350 1 612 1 195 32 350 32 400 1 616 1 198 32 400 32 450 1 619 1 202 32 450 32 500 1 622 1 205 32 500 32 550 1 625 1 208 32 550 32 600 1 629 1 211 32 600 32 650 1 632 1 214 32 650 32 700 1 635 1 217 32 700 32 750 1 638 1 220 32 750 32 800 1 641 1 223 32 800 32 850 1 645 1 227 32 850 32 900 1 648 1 230 32 900 32 950 1 651 1 233 32 950 33 000 1 654 1 236 33 000 33 050 1 658 1 239 33 050 33 100 1 661 1 242 33 100 33 150 1 664 1 245 33 150 33 200 1 667 1 248 33 200 33 250 1 671 1 252 33 250 33 300 1 674 1 255 33 300 33 350 1 677 1 258 33 350 33 400 1 680 1 261 33 400 33 450 1 683 1 264 33 450 33 500 1 687 1 267 33 500 33 550 1 690 1 270 33 550 33 600 1 693 1 273 33 600 33 650 1 696 1 277 33 650 33 700 1 700 1 280 33 700 33 750 1 703 1 283 33 750 33 800 1 706 1 286 33 800 33 850 1 709 1 289 33 850 33 900 1 712 1 292 33 900 33 950 1 716 1 295 33 950 34 000 1 719 1 298 34 000 34 050 1 722 1 302 34 050 34 100 1 725 1 305 34 100 34 150 1 729 1 308 34 150 34 200 1 732 1 311 34 200 34 250 1 735 1 314 34 250 34 300 1 738 1 317 34 300 34 350 1 741 1 320 34 350 34 400 1 745 1 323 34 400 34 450 1 748 1 327 34 450 34 500 1 751 1 330 34 500 34 550 1 754 1 333 34 550 34 600 1 758 1 336 34 600 34 650 1 761 1 339 34 650 34 700 1 764 1 342 34 700 34 750 1 767 1 345 34 750 34 800 1 770 1 348 34 800 34 850 1 774 1 352 34 850 34 900 1 777 1 355 34 900 34 950 1 780 1 358 34 950 35 000 1 783 1 361 35 000 35 050 1 787 1 364 35 050 35 100 1 790 1 367 35 100 35 150 1 793 1 370 35 150 35 200 1 796 1 373 35 200 35 250 1 800 1 377 35 250 35 300 1 803 1 380 35 300 35 350 1 806 1 383 35 350 35 400 1 809 1 386 35 400 35 450 1 812 1 389 35 450 35 500 1 816 1 392 35 500 35 550 1 819 1 395 35 550 35 600 1 822 1 398 35 600 35 650 1 825 1 402 35 650 35 700 1 829 1 405 35 700 35 750 1 832 1 408 35 750 35 800 1 835 1 411 35 800 35 850 1 838 1 414 35 850 35 900 1 841 1 417 35 900 35 950 1 845 1 420 35 950 36 000 1 848 1 423 350 400 13 13 36 000 36 050 1 851 1 427 36 050 36 100 1 854 1 430 36 100 36 150 1 858 1 433 36 150 36 200 1 861 1 436 36 200 36 250 1 864 1 439 36 250 36 300 1 867 1 442 36 300 36 350 1 870 1 445 36 350 36 400 1 874 1 448 36 400 36 450 1 877 1 452 36 450 36 500 1 880 1 455 36 500 36 550 1 883 1 458 36 550 36 600 1 887 1 461 36 600 36 650 1 890 1 464 36 650 36 700 1 893 1 467 36 700 36 750 1 896 1 470 36 750 36 800 1 899 1 473 36 800 36 850 1 903 1 477 36 850 36 900 1 906 1 480 36 900 36 950 1 909 1 483 36 950 37 000 1 912 1 486 37 000 37 050 1 916 1 489 37 050 37 100 1 919 1 492 37 100 37 150 1 922 1 495 37 150 37 200 1 925 1 498 37 200 37 250 1 929 1 502 37 250 37 300 1 932 1 505 37 300 37 350 1 935 1 508 37 350 37 400 1 938 1 511 37 400 37 450 1 941 1 514 37 450 37 500 1 945 1 517 37 500 37 550 1 948 1 520 37 550 37 600 1 951 1 523 37 600 37 650 1 954 1 527 37 650 37 700 1 958 1 530 37 700 37 750 1 961 1 533 37 750 37 800 1 964 1 536 37 800 37 850 1 967 1 539 37 850 37 900 1 970 1 542 37 900 37 950 1 974 1 545 37 950 38 000 1 977 1 548 38 000 38 050 1 980 1 552 38 050 38 100 1 983 1 555 38 100 38 150 1 987 1 558 38 150 38 200 1 990 1 561 38 200 38 250 1 993 1 564 38 250 38 300 1 996 1 567 38 300 38 350 1 999 1 570 38 350 38 400 2 003 1 573 38 400 38 450 2 006 1 577 38 450 38 500 2 009 1 580 38 500 38 550 2 012 1 583 38 550 38 600 2 016 1 586 38 600 38 650 2 019 1 589 38 650 38 700 2 022 1 592 38 700 38 750 2 025 1 595 38 750 38 800 2 028 1 598 38 800 38 850 2 032 1 602 38 850 38 900 2 035 1 605 38 900 38 950 2 038 1 608 38 950 39 000 2 041 1 611 39 000 39 050 2 045 1 614 39 050 39 100 2 048 1 617 39 100 39 150 2 051 1 620 39 150 39 200 2 054 1 623 39 200 39 250 2 058 1 627 39 250 39 300 2 061 1 630 39 300 39 350 2 064 1 633 39 350 39 400 2 067 1 636 39 400 39 450 2 070 1 639 39 450 39 500 2 074 1 642 39 500 39 550 2 077 1 645 39 550 39 600 2 080 1 648 39 600 39 650 2 083 1 652 39 650 39 700 2 087 1 655 39 700 39 750 2 090 1 658 39 750 39 800 2 093 1 661 39 800 39 850 2 096 1 664 39 850 39 900 2 099 1 667 39 900 39 950 2 103 1 670 39 950 40 000 2 106 1 673 4 000 4 050 141 141 4 050 4 100 143 143 4 100 4 150 144 144 4 150 4 200 146 146 4 200 4 250 148 148 4 250 4 300 150 150 4 300 4 350 151 151 4 350 4 400 153 153 4 400 4 450 155 155 4 450 4 500 157 157 4 500 4 550 158 158 4 550 4 600 160 160 4 600 4 650 162 162 4 650 4 700 164 164 4 700 4 750 165 165 4 750 4 800 167 167 4 800 4 850 169 169 4 850 4 900 171 171 4 900 4 950 172 172 4 950 5 000 174 174 40 000 40 050 2 109 1 677 40 050 40 100 2 112 1 680 40 100 40 150 2 116 1 683 40 150 40 200 2 119 1 686 40 200 40 250 2 122 1 689 40 250 40 300 40 300 40 350 40 350 40 400 40 400 40 450 40 450 40 500 40 500 40 550 40 550 40 600 40 600 40 650 40 650 40 700 40 700 40 750 40 750 40 800 40 800 40 850 40 850 40 900 40 900 40 950 40 950 41 000 400 450 15 15 41 000 41 050 41 050 41 100 41 100 41 150 41 150 41 200 41 200 41 250 41 250 41 300 41 300 41 350 41 350 41 400 41 400 41 450 41 450 41 500 41 500 41 550 41 550 41 600 41 600 41 650 41 650 41 700 41 700 41 750 41 750 41 800 41 800 41 850 41 850 41 900 41 900 41 950 41 950 42 000 42 000 42 050 42 050 42 100 42 100 42 150 42 150 42 200 42 200 42 250 42 250 42 300 42 300 42 350 42 350 42 400 42 400 42 450 42 450 42 500 42 500 42 550 42 550 42 600 42 600 42 650 42 650 42 700 42 700 42 750 42 750 42 800 42 800 42 850 42 850 42 900 42 900 42 950 42 950 43 000 43 000 43 050 43 050 43 100 43 100 43 150 43 150 43 200 43 200 43 250 43 250 43 300 43 300 43 350 43 350 43 400 43 400 43 450 43 450 43 500 43 500 43 550 2 335 1 895 43 550 43 600 2 338 1 898 43 600 43 650 2 341 1 902 43 650 43 700 2 345 1 905 43 700 43 750 2 348 1 908 43 750 43 800 2 351 1 911 43 800 43 850 2 354 1 914 43 850 43 900 2 357 1 917 43 900 43 950 2 361 1 920 43 950 44 000 2 364 1 923 44 000 44 050 2 367 1 927 44 050 44 100 2 370 1 930 44 100 44 150 2 374 1 933 44 150 44 200 2 377 1 936 44 200 44 250 2 380 1 939 44 250 44 300 2 383 1 942 44 300 44 350 2 386 1 945 44 350 44 400 2 390 1 948 44 400 44 450 2 393 1 952 44 450 44 500 2 396 1 955 44 500 44 550 2 399 1 958 44 550 44 600 2 403 1 961 44 600 44 650 2 406 1 964 44 650 44 700 2 409 1 967 44 700 44 750 2 412 1 970 44 750 44 800 2 415 1 973 44 800 44 850 2 419 1 977 44 850 44 900 2 422 1 980 44 900 44 950 2 425 1 983 44 950 45 000 2 428 1 986 45 000 45 050 2 432 1 989 45 050 45 100 2 435 1 992 45 100 45 150 2 438 1 995 45 150 45 200 2 441 1 998 45 200 45 250 2 445 2 002 45 250 45 300 2 448 2 005 45 300 45 350 2 451 2 008 45 350 45 400 2 454 2 011 45 400 45 450 2 457 2 014 45 450 45 500 2 461 2 017 45 500 45 550 2 464 2 020 45 550 45 600 2 467 2 023 45 600 45 650 2 470 2 027 45 650 45 700 2 474 2 030 45 700 45 750 2 477 2 033 45 750 45 800 2 480 2 036 45 800 45 850 2 483 2 039 45 850 45 900 2 486 2 042 45 900 45 950 2 490 2 045 45 950 46 000 2 493 2 048 450 500 17 17 46 000 46 050 2 496 2 052 46 050 46 100 2 499 2 055 46 100 46 150 2 503 2 058 46 150 46 200 2 506 2 061 46 200 46 250 2 509 2 064 46 250 46 300 2 512 2 067 46 300 46 350 2 515 2 070 46 350 46 400 2 519 2 073 46 400 46 450 2 522 2 077 46 450 46 500 2 525 2 080 46 500 46 550 2 528 2 083 46 550 46 600 2 532 2 086 46 600 46 650 2 535 2 089 46 650 46 700 2 538 2 092 46 700 46 750 2 541 2 095 46 750 46 800 2 544 2 098 46 800 46 850 2 548 2 102 46 850 46 900 2 551 2 105 46 900 46 950 2 554 2 108 46 950 47 000 2 557 2 111 47 000 47 050 2 561 2 114 47 050 47 100 2 564 2 117 47 100 47 150 2 567 2 120 47 150 47 200 2 570 2 123 47 200 47 250 2 574 2 127 47 250 47 300 2 577 2 130 47 300 47 350 2 580 2 133 47 350 47 400 2 583 2 136 47 400 47 450 2 586 2 139 47 450 47 500 2 590 2 142 47 500 47 550 2 593 2 145 47 550 47 600 2 596 2 148 47 600 47 650 2 599 2 152 47 650 47 700 2 603 2 155 47 700 47 750 2 606 2 158 47 750 47 800 2 609 2 161 47 800 47 850 2 612 2 164 47 850 47 900 2 615 2 167 47 900 47 950 2 619 2 170 47 950 48 000 2 622 2 173 48 000 48 050 2 625 2 177 48 050 48 100 2 628 2 180 48 100 48 150 2 632 2 183 48 150 48 200 2 635 2 186 48 200 48 250 2 638 2 189 48 250 48 300 2 641 2 192 48 300 48 350 2 644 2 195 48 350 48 400 2 648 2 198 48 400 48 450 2 651 2 202 48 450 48 500 2 654 2 205 48 500 48 550 2 657 2 208 48 550 48 600 2 661 2 211 48 600 48 650 2 664 2 214 48 650 48 700 2 667 2 217 48 700 48 750 2 670 2 220 48 750 48 800 2 673 2 223 48 800 48 850 2 677 2 227 48 850 48 900 2 680 2 230 48 900 48 950 2 683 2 233 48 950 49 000 2 686 2 236 49 000 49 050 2 690 2 239 49 050 49 100 2 693 2 242 49 100 49 150 2 696 2 245 49 150 49 200 2 699 2 248 49 200 49 250 2 703 2 252 49 250 49 300 2 706 2 255 49 300 49 350 2 709 2 258 49 350 49 400 2 712 2 261 49 400 49 450 2 715 2 264 49 450 49 500 2 719 2 267 49 500 49 550 2 722 2 270 49 550 49 600 2 725 2 273 49 600 49 650 2 728 2 277 49 650 49 700 2 732 2 280 49 700 49 750 2 735 2 283 49 750 49 800 2 738 2 286 49 800 49 850 2 741 2 289 49 850 49 900 2 744 2 292 49 900 49 950 2 748 2 295 49 950 50 000 2 751 2 298 5 000 5 050 176 176 5 050 5 100 178 178 5 100 5 150 179 179 5 150 5 200 181 181 5 200 5 250 183 183 5 250 5 300 185 185 5 300 5 350 186 186 5 350 5 400 188 188 5 400 5 450 190 190 5 450 5 500 192 192 5 500 5 550 193 193 5 550 5 600 195 195 5 600 5 650 197 197 5 650 5 700 199 199 5 700 5 750 200 200 5 750 5 800 202 202 5 800 5 850 204 204 5 850 5 900 206 206 5 900 5 950 207 207 5 950 6 000 209 209 50 100 3 3 500 550 18 18 550 600 20 20 6 000 6 050 211 211 6 050 6 100 213 213 6 100 6 150 214 214 6 150 6 200 216 216 6 200 6 250 218 218 6 250 6 300 220 220 6 300 6 350 221 221 6 350 6 400 223 223 6 400 6 450 225 225 6 450 6 500 227 227 6 500 6 550 228 228 6 550 6 600 230 230 6 600 6 650 232 232 6 650 6 700 234 234 6 700 6 750 235 235 6 750 6 800 237 237 6 800 6 850 239 239 6 850 6 900 241 241 6 900 6 950 242 242 6 950 7 000 244 244 600 650 22 22 65 or older and blind $ 10 700 65 or older and blind $ 6 650 65 or older and blind $ 6 950 65 or older or blind $ 6 100 650 700 24 24 7 000 7 050 246 246 7 050 7 100 248 248 7 100 7 150 249 249 7 150 7 200 251 251 7 200 7 250 253 253 7 250 7 300 255 255 7 300 7 350 256 256 7 350 7 400 258 258 7 400 7 450 260 260 7 450 7 500 262 262 7 500 7 550 263 263 7 550 7 600 265 265 7 600 7 650 267 267 7 650 7 700 269 269 7 700 7 750 270 270 7 750 7 800 272 272 7 800 7 850 274 274 7 850 7 900 276 276 7 900 7 950 277 277 7 950 8 000 279 279 700 750 25 25 750 800 27 27 8 000 8 050 281 281 8 050 8 100 283 283 8 100 8 150 284 284 8 150 8 200 286 286 8 200 8 250 288 288 8 250 8 300 290 290 8 300 8 350 291 291 8 350 8 400 293 293 8 400 8 450 295 295 8 450 8 500 297 297 8 500 8 550 298 298 8 550 8 600 300 300 8 600 8 650 302 302 8 650 8 700 304 304 8 700 8 750 305 305 8 750 8 800 307 307 8 800 8 850 309 309 8 850 8 900 311 311 8 900 8 950 312 312 8 950 9 000 314 314 800 850 29 29 850 900 31 31 9 000 9 050 316 316 9 050 9 100 318 318 9 100 9 150 319 319 9 150 9 200 321 321 9 200 9 250 323 323 9 250 9 300 325 325 9 300 9 350 326 326 9 350 9 400 328 328 9 400 9 450 330 330 9 450 9 500 332 332 9 500 9 550 333 333 9 550 9 600 335 335 9 600 9 650 337 337 9 650 9 700 339 339 9 700 9 750 340 340 9 750 9 800 342 342 9 800 9 850 344 344 9 850 9 900 346 346 9 900 9 950 347 347 9 950 10 000 349 349 900 950 32 32 950 1 000 34 34 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 A Kansas resident must file if he or she is: And gross income is at least: 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 A property tax refund for homeowners 65 years of age or older with household income of $18 200 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 Ad Valorem or Property Taxes 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 Addition to Income for Food Sales Tax Refund Enter these amounts: Additions to Federal Adjusted Gross Income ADJUSTMENTS AND MODIFICATIONS TO KANSAS SOURCE INCOME Adoption K 47 Agritourism Liability Insurance K 33 Alimony received All income earned while a Kansas resident All returns requesting a food sales tax refund must be received by KDOR no later than April 15 or within the federal extension period Failure to file for a food sales tax refund before October 15 will result in a denial of the refund The Director of Taxation may extend the time for filing any claim when good cause exists or accept a claim filed after the deadline for filing in the case of sickness absence or disability of the claimant if such claim has been filed within four years of such deadline ALLEN (AL) CRAWFORD (CR) Hamilton 390 LINN (LN) OSBORNE (OB) Valley Center PublicHumboldt 258 Cherokee 247 Madison Virgil 386 Jayhawk 346 Osborne County 392 Schools 262 Iola 257 Frontenac Public Schools 249 Pleasanton 344 Wichita 259 Alternative Fuel K 62 AMENDED FEDERAL RETURN: If you are filing an amended federal income tax return Form 1040X for the same taxable year as this amended return you must enclose a complete copy of the amended federal return and full explanations of all changes made on your amended Kansas return If your amended federal return is adjusted or disallowed it is necessary to provide KDOR with a copy of the adjustment or denial letter AMENDED RETURN 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 AmendingYour Return Amortization Energy Credits 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 Amortization Energy Credits: Enter the amount of amortization deduction allowed relating to Credit Schedule K 73 K 77 K 79 K 82 or K 83 and the amount of amortization deduction allowed for carbon dioxide capture sequestration or utilization machinery and equipment 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 nine years Amount from line 17 2012 Form K 40 Amount of underpayment Enter the sum of line 8 less line 7; line 9a less line 7; or line 9b less line 7 whichever is applicable Amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was earned while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc An extension of time to file is NOT an extension of time to pay the tax And you are If line 7 ANDERSON (AN) LOGAN (LG) Twin Valley 240 Kismet Plains 483 Andover 385 McPherson 418 Buhler 313ELK (EK) Jefferson West 340 Angel Investor K 30 Anthony Harper 361 PAWNEE (PN) Arkansas City 470 Burlingame Public Schools 454 Goddard 265 WYANDOTTE (WY) Assess and maintain information for sensitive species Assess impacts of development actions on endangered species Assistive Technology Contribution K 42 At Least But Less Than At Least But Less Than At Least But Less Than At Least But Less Than At Least But Less Than At Least But Less Than At Least But Less Than At Least But Less Than ATCHISON (AT) LYON (LY) Pawnee Heights 496 Auburn Washburn 437 Atchison Co Community 377 DICKINSON (DK) Burrton 369 Emporia 253 PHILLIPS (PL) Seaman 345 Atchison Public Schools 409 Abilene 435 Attica 511 Ft Larned 495 SHAWNEE (SN)Oberlin 294 Augusta 402 Moundridge 423 Fairfield 310 STEVENS (SV)Elk Valley 283 McLouth 342 BALANCE DUE BARBER (BA) Southern Lyon County 252 Phillipsburg 325 Silver Lake 372 Barber County North 254 Thunder Ridge Schools 110 Topeka Public Schools 501 Barnes 223 Baxter Springs 508 Dodge City 443 KEARNY (KE) Cherryvale 447 Manhattan Ogden 383 TREGO (TR)Coffeyville 445 been domiciled outside of Kansas in the five or more years prior to establishing domicile in a ROZ Beloit 273 Bluestem 205 Smoky Valley 400 Haven Public Schools 312 Hugoton Public Schools 210 BROWN (BR) Burlington 244 Healy Public Schools 468 WILSON (WL)Ulysses 214 Ness City 303 SCOTT (SC) Business and Job Development (for carryforward use only) K 34 Business expenses for Reservists Artists and Fee Basis Government Officials the portion of the federal deduction applicable to income earned in Kansas BUSINESS MACHINERY AND EQUIPMENT CREDIT (K 64) This credit for property tax paid on machinery and equipment is no longer available BUTLER (BU) Inman 448 RENO (RN) Canton Galva 419 Carryback of Net Operating Farm Loss Refund K 67 Cedar Vale 285 Olathe 233 Central 462 Lyndon 421 Haysville 261 Bonner Springs 204 Central Heights 288 Palco 269 Mill Creek Valley 329 Chapman 473 CHASE (CS) Central Plains 112 Blue Valley 229 RICE (RC) Oxford 358 Chase County 284 Ellsworth 327 De Soto 232 Chase Raymond 401 South Haven 509 CHAUTAUQUA (CQ) Gardner Edgerton 231 MITCHELL (MC) Little River 444 Wellington 353 Chautauqua CountyHolcomb 363 Shawnee Mission Public Waconda 272 Sterling 376 Brewster 314 Check if: You were 65 or older Blind Spouse was 65 or older Blind Filing status: Boxes checked: Enter on line 4: Single 1 $3 850 2 $4 700 Married Filing Joint 1 $6 700 2 $7 400 3 $8 100 4 $8 800 Married Filing Separate 1 $3 700 2 $4 400 3 $5 100 4 $5 800 Head of Household 1 $5 350 2 $6 200 CHECK OR MONEY ORDER 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 CHEROKEE (CK) Bucklin 459 Caney Valley 436 Blue Valley 384 Golden Plains 316 CHEYENNE (CN) Ottawa 290 Cunningham 332 Morris County 417 Plainville 270 Mission Valley 330 Kingman Norwich 331 Cheylin 103 Wellsville 289 MORTON (MT) Stockton 271 Child Day Care Assistance (employers only) K 56 Circle 375 Hutchinson Public Schools 308 Moscow Public Schools 209 CLARK (CA) GEARY (GE) Haviland 474 Rolla 217 LaCrosse 395 CLAY (CY) Wheatland 292 Chetopa 505 Prairie Hills 113 Paradise 399 Clifton Clyde 224 Clay Center 379 Grinnell Public Schools 291 Labette County 506 Russell County 407 COFFEY (CF) Dighton 482 Southeast of Saline 306 Columbus 493 Spearville 381 Deerfield 216 Riley County 378 WaKeeney 208Galena 499 Lakin 215 Independence 446 COLUMN A COLUMN B COMANCHE (CM) Comanche County 300 WOODSON (WO) Community 286 Schools 512 Community Service Contribution Credit Amount of charitable contribution claimed on your federal return used to compute the community service contribution credit on Schedule K 60 Community Service Contribution K 60 Compensation paid by the United States for service in the armed forces of the U S performed during an induction period 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 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 completed all required information on the return COMPLETING THIS SCHEDULE Concordia 333 GRAHAM (GH) Galesburg 101 Ell Saline 307 Confidential Continue long term nongame projects such as the Kansas Winter Birdfeeder Survey Bluebird Nest Box Program and Backyard Nongame Wildlife Habitat Improvement Program Continue research on declining aquatic animals in southeast Kansas and restore declining freshwater clams Copeland 476 Fort Leavenworth 207 Norton Community Schools 211 Cheney 268 COUNTY & ABBREVIATION COUNTY & ABBREVIATION COUNTY & ABBREVIATION COUNTY & ABBREVIATION COUNTY & ABBREVIATION COUNTY & ABBREVIATION DISTRICT NAME & NUMBER DISTRICT NAME & NUMBER DISTRICT NAME & NUMBER DISTRICT NAME & NUMBER DISTRICT NAME & NUMBER DISTRICT NAME & NUMBER COWLEY (CL) Montezuma 371 Derby 260 CREDIT CARD Credit Card payments for your Kansas tax can be made online or by phone through third party vendors Services and fees vary but all vendors accept major credit cards Visit our web site for a list of vendors authorized to accept payments for Kansas CREDITS Crest 479 Oakley 274 Liberal 480 Cumulative timely paid estimated tax payments from January through each payment due date Cumulative total of your 2012 withholding CURRENT AND PRIOR YEAR INFORMATION Death certificate Deceased 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: Declared Disaster Capital Investment (for carryforward use only) K 87 DEDUCTIONS Dexter 471 LINCOLN (LC) Marais Des Cygnes Valley 456 Maize 266 Kansas City 500 Udall 463 GREENWOOD (GW) Lincoln 298 Osage City 420 Mulvane 263 Piper Kansas City 203 Winfield 465 Eureka 389 Sylvan Grove 299 Santa Fe Trail 434 Renwick 267 Turner Kansas City 202 DIRECT PAYMENT Direct Payment saves time; no check to write and no voucher to complete and mail If you need to revoke your election of this payment authorization you must notify KDOR at 1 800 525 3901 by 4:00 PM two business days before the scheduled payment date Important You should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account 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 Disabled Access K 37 Do I owe this tax? Kansans that buy goods in other states or through catalogs internet mail order companies or from TV magazine and newspaper ads must pay Kansas use tax on these purchases if the goods are used stored or consumed in Kansas and the seller does not charge a sales tax rate equal to or greater than the Kansas Retailers Sales Tax rate in effect where the item is delivered or first used EXAMPLE: An Anytown KS resident orders a computer from a company in New York over its web site Total cost for the computer is $2 000 plus $10 shipping The Anytown resident will owe 8 95% (current Anytown sales tax rate) Kansas use tax on the total cost of $2 010 $2 010 X 0 0895 = $179 90 Domestic Production Activities Deduction the portion of the federal deduction applicable to income earned in Kansas Doniphan West Schools 111 DOUGLAS (DG) Douglass Public Schools 396 Nickerson 309 Due date of each installment Due to the sensitivity of the department s imaging equipment for tax return processing only an original Educator Expenses the portion of the federal deduction applicable to income earned in Kansas EDWARDS (ED) Royal Valley 337 Stafford 349 El Dorado 490 Ellis 388 Pretty Prairie 311 Electric Cogeneration Facility (for carryforward use only) K 83 Electrical Generation Revenue Bonds: Enter the gain from the sale of Electrical Generation Revenue Bonds that was included in your federal adjusted gross income Electronic Ellinwood Public Schools 355 Goessel 411 Onaga Havensville ELLIS (EL) ELLSWORTH (EW) JOHNSON (JO) Republic County 109 Conway Springs 356 enclosed but not attached all K 19 forms enclosed Form K 40V if you are making a tax payment; and enclosed Schedule S if you have a modification on line 2 of Form K 40 or if you filed as a nonresident or part year resident Enter in the Federal column the adjustments to income shown on the front of your federal return Federal adjustments are allowed to Kansas source income only as they apply to income related to Kansas (Enclose with your Form K 40 and Schedule S a separate sheet showing calculations of amounts entered on lines B13 through B17 in the Kansas source column ) Enter on Form K 40 the school district number for the district where you resided on December 31 2012 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office Enter on line 35 the amount you wish to contribute to this program (must be $1 or more) Enter the number of days from 1/15/13 to the date paid or 4/15/13 whichever is earlier If paid late see instructions Enter the number of exemptions claimed on your federal return If no federal return was filed enter the total exemptions for you your spouse (if applicable) and each person you claim as a dependent Enter the total amount of your 2012 Kansas income tax withheld Enter your name and your Social Security number in the space provided at the top of this schedule Environmental Compliance K 81 established residency in a ROZ on or after July 1 2011 and remained domiciled in the ROZ during the entire year for which the credit is to be claimed Estimated Tax Eudora 491 Holton 336 Vermillion 380 Skyline Schools 438 Macksville 351 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 EXAMPLE: If you paid the 6/15/12 installment on 6/28/12 the number of days to enter on line 12 column 2 will be computed from 6/15/12 to 6/28/12 which equals 13 days If you then paid the next quarter timely at 9/17/12 the number of days will be from 9/17/12 to 1/15/13 which equals the 120 days (105 already entered + 15) Exception 1 Cumulative amount from either line 2 or line 3 whichever is less Exception 2 Tax on annualized 2012 income; enclose computation (Farmers/fishers use line 9b ) Exempt retirement benefits Enter amounts from lines A9 & A13 of Schedule S except any Railroad Retirement Benefits EXEMPTIONS AND DEPENDENTS Expenditures Energy Credits 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 Extension of Time to File 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 Farmers & Fishers: If at least two thirds of your annual gross income is from farming or fishing and you filed Form K 40 and paid the tax on or before March 1 2013 you may be exempt from any penalty for underpayment of estimated tax If so write on line 1 Exempt farmer/fisher and do not complete the rest of this schedule Federal Adjusted Gross Income (FAGI) Column A filers: Enter the amount from line 7 Column B filers: Enter the FAGI from Form 1040 1040A or 1040EZ 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) Federal Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer Federal Income Tax Refund Generally there will be no entry for this unless you amended your federal return for a prior year due to an investment credit carry back or a net operating loss carry back which resulted in you receiving a federal income tax refund in 2012 for that prior year federal liability by the IRS under 26 USC 6013(e) or 6015 he or she is also relieved of Kansas tax penalty andSpouse Relief 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 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 Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free tax preparation is available through programs such as VITA (offered by the IRS) AARP Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1 800 829 1040 or visit a local IRS office To find an AARP site call 1 888 227 7669 or visit their web site at: aarp org/money/taxes/aarp taxaide/ FILING SEPARATE 65 or older or blind $ 5 950 FILING STATUS Filingor Film Production K 86 FINNEY (FI) FIRST YEAR TO CLAIM THE NEW RURAL OPPORTUNITY ZONE (ROZ) CREDIT (available 2012 through 2016) A credit for 100% of Kansas tax liability is available for nonresidents who established residency (domicile) in one of the 50 ROZ counties in Kansas To qualify you must have: Flinthills 492 Meade 226 Argonia Public Schools 359 FOOD SALES TAX ALLOWANCES Qualifying income and refund amounts for food sales tax have increased see page 8 FOOD SALES TAX QUALIFICATION Food Sales Tax Refund For example to figure the first column total your income from January 1 to March 31 2012 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column For your convenience Kansas offers simple electronic payment solutions for your estimate tax 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 that your payment was received Additionally reducing paper consumption is both cost effective and environmentally friendly Visit our web site at webtax org to choose a paperless payment option FORD (FO) MONTGOMERY (MG) RILEY (RL) Colby Public Schools 315 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 Form K 40 Form K 40 is not only a Kansas income tax return but also the claim form for the food sales tax refund This program offers a refund of the sales tax paid on food To qualify you must be 55 years of age or older or be blind or disabled or have a dependent child under 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) whose Kansas qualifying income is $36 700 or less The refund is claimed on line E on the front of Form K 40 see instructions on page 8 The food sales tax refund will either increase the amount of your income tax refund or decrease the amount you owe Form K 40 You can simply SIGN the return on the back and mail it to KDOR Important KDOR accepts only one original 2012 K 40 return for you DO NOT file two returns one requesting a food sales tax refund and another to file your income tax return with your W 2s Food Sales Tax and Individual Income Tax must be filed together on the same Form K 40 Forms If you use paper file the original forms from this booklet not a copy; or a form from an approved software package Visit our web site for a list of approved software vendors Fort Scott 234 Marysville 364 PRATT (PR) Baldwin City 348 JACKSON (JA) STAFFORD (SF) Funeral home notice Garden City 457 Lyons 405 THOMAS (TH) Garnett 365 DECATUR (DC) Triplains 275 GENERAL INFORMATION General Information 3 Get your refund fast file electronically! Try one of the simple secure electronic filing options for an accurate return that is processed quickly See back cover for details GOVE (GO) LABETTE (LB) Nemaha Central 115 RUSSELL (RS) GRANT (GT) Western Plains 106 Great Bend 428 Marion 408 Wheaton 322 GREELEY (GL) Tonganoxie 464 Greeley County Schools 200 Halstead 440 Logan 326 HAMILTON (HM) OTTAWA (OT) HARVEY (HV) HASKELL (HS)DONIPHAN (DP) Hays 489 JEWELL (JW)Remington Whitewater 206 Victoria 432 Rock Hills 107 MIAMI (MI) REPUBLIC (RP) Belle Plaine 357 Head of Household $4 500 HEAD OF Under 65 $ 9 000 Health Savings Account Deduction the portion of the federal deduction applicable to income earned in Kansas Hesston 460Herington 487 Hiawatha 415 Rawlins County 105 High Performance Incentive Program K 59 Hill City 281 LANE (LE) Salina 305 Historic Preservation K 35 Historic Site Contribution K 75 Hoisington 431 Peabody Burns 398 Rock Creek 323 Homestead & Property TaxRelief Refunds Household HOUSEHOLD 65 or older or blind $ 9 850 How do I pay the Compensating Use Tax? To pay Kansas use tax on your untaxed out of state purchases made during calendar year 2012 refer to the instructions for line 18 of Form K 40 on page 10 You may either use the chart or compute the tax due by applying the state and local sales tax rate in effect for your address to the total purchases subject to the tax Don t know your sales tax rate? Go to www kssst kdor ks gov/lookup cfm to look up the rate for your location However if you meet this gross income test but did not file a return and pay the tax on or before March 1 2013 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day If any due date falls on a Saturday Sunday or legal holiday substitute the next regular workday If filing as a nonresident of Kansas you may claim this tax credit if: If line 14 is MORE than $36 700 you do not qualify for the food sales tax refund If line 14 is LESS than $36 701 you meet the qualifying income limitation If you qualify for the residency and taxpayer status (see page 8) then report the amount from line 14 of this worksheet on line D front of Form K 40 If line 3 K 40 is: Use Tax is: If line 3 K 40 is: Use Tax is: If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If line 7 Form K 40 is And you are If the amount on line 28 is not paid by the due date penalty and interest will be added (see rules outlined in lines 29 and 30) 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 2013 If you are a Kansas resident you may claim this credit if: 1) your total income on line 1 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 on the next page Complete the tax return(s) for the other state(s) before using the worksheet 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 A14 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 If you are a shareholder in a mutual fund that invests in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations 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 the appropriate box below the heading has been checked 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: If you are an individual taxpayer (including farmer or fisher) use this schedule to determine if your income tax was fully paid throughout the year by withholding and/or estimated tax payments If your 2012 tax due (line 17 of the K 40 DO NOT include compensating tax from line 18 of the K 40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form 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 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 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 If you are filing a return on behalf of a decedent the return should 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) If you are filing an amended return for 2012 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 If you are filing as a nonresident you must complete Part B The purpose of Part B is to determine what percent of your total income from all sources and states is from Kansas sources If you are filing for a Food Sales Tax refund only you do If you are not a resident of Kansas but you 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 17) 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 unable to complete your Kansas return by the filing deadline you may request an extension of time to file If you filed Form 4868 with the Internal Revenue Service 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 If you choose this payment option 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 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 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 If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 17 Form K 40) was zero then enter zero on line 3 of this schedule 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 26 If you file Form K 40 using a Kansas address you do not need to include a copy of your federal return However If you file your return prior to 1/15/13 enter in the third column the number of days from 1/1/12 to the date filed and disregard the precomputed number of days (15) entered on line 13 If you filed a Kansas income tax return last year you can use WebFile to claim your food sales tax refund and get it fast! See page 26 If you filed a 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 If you have any questions about use tax or about your responsibilities for reporting and paying this tax as an individual Kansas consumer please contact our Taxpayer Assistance Center (see page 26) If you have income that is not taxed or included on your federal return but are taxable to Kansas complete lines A1 through A7 If you have items of income that are taxable on your federal return but not to Kansas then complete lines A8 through A20 of Schedule S 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 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 If You Need 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 If you purchased goods online or through catalogs newspapers TV ads etc and did not pay sales tax then you likely owe 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 If you were a resident of Kansas for all of 2012 then you meet the residency qualification If you resided in Kansas less than 12 months of 2012 you do NOT qualify for the food sales tax refund If your 2012 return is based on a calendar year it must be filed and the tax paid no later than April 15 2013 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 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 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 Important If claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return 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 In those cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of INCOME Income Enter the amounts received from the following sources: Income from a business trade profession or occupation operating in Kansas including partnerships & S Corporations Income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources Income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas Income from real or tangible personal property located in Kansas Income from services performed in Kansas INCOME LINES B1 through B11 This section is divided into two columns In the left hand column enter the amounts for lines B1 through B11 directly from your 2012 federal return In the right hand column enter the amounts from Kansas sources A part year resident who elects to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not the items were from Kansas sources) as well as any income derived from Kansas sources while a nonresident of Kansas Income received by a nonresident from Kansas sources does NOT include: 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 A19 Income tax information disclosed to KDOR either on returns or through department investigation is held in Individual Development Account (IDA) CONTRIBUTORS: The amount of the contribution claimed to the extent the same is the basis for claiming the IDA Credit on Schedule K 68 ACCOUNT HOLDERS: 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 Individual Development Account (IDA): Enter amount of income earned on contributions deposited to an IDA established to pay education expenses and/or job training costs purchase of primary residence or major repairs or improvement to a primary residence Individual Development Account K 68 Individual Income Individual Underpayment of Estimated Tax Individuals and businesses buying items from retailers in other states may be subject to Kansas compensating use tax on those purchases The use tax applies to the total cost of the merchandise including postage shipping handling or transportation charges The use tax rate is the same as the combined state and local sales tax rate in effect where the buyer takes delivery in Kansas For individuals this is usually our home For businesses it will be the office shop job site etc where the item(s) are used Information Ingalls 477 Clearwater 264 Innocent INSTRUCTIONS FOR SCHEDULE K 210 Interest and dividends from U S obligations such as interest received from U S Savings Bonds Treasury Notes etc (from line A10 of Kansas Schedule S if applicable) Interest from the following are taxable to Kansas and may not be entered on this line: Federal National Mortgage Association (FNMA); Government National Mortgage Association (GNMA); Federal Home Loan Mortgage Corporation (FHLMC) INTEREST RATE CHANGE For calendar year 2013 interest will be assessed at 4% per annum ( 333% per month or fraction thereof) Penalty for late payment of income tax remains at 1% per month or fraction thereof capped at 24% IRS e File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparer about e File or visit our web site for a list of authorized e File providers and software products Join the 1 2 million taxpayers that used IRS e File last year! Direct Payment allows you to file now pay later by choosing the date you would like your bank account debited No check to write or voucher to complete and nothing to mail to KDOR! See the instructions on our web site for more information January 1 August 31 Multiply income by 1 5 January 1 December 31 Multiply income by 1 January 1 March 31 Multiply income by 4 January 1 May 31 Multiply income by 2 4 JEFFERSON (JF) STANTON (ST) Jefferson County North 339 Stanton County 452 Jetmore 227 Smith Center 237 Jobs Tax Credit: Enter amount of the federal targeted jobs tax credit disallowance claimed on your federal income tax return Joint K 210 KANSAS 2012 K 40 Instructions Kansas Adjusted Gross Income If line 9 is a positive amount add lines 8 & 9 and enter result If line 9 is a negative amount subtract line 9 from line 8 and enter result Kansas Center for Entrepreneurship K 31 Kansas Compensating Use Tax KANSAS DEPARTMENT OF REVENUE Kansas Form RF 9 Decedent Refund Claim 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 A14 KANSAS ITEMIZED DEDUCTIONS You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return If on your federal return you elect to deduct state and local sales and use taxes instead of state and local income taxes then your Kansas itemized deductions are the same as your federal itemized deductions If you deduct income taxes on your federal return use the worksheet below to calculate your Kansas itemized deductions Kansas Law Enforcement Training Center K 72 Kansas law provides that if a husband or wife is a resident of Kansas while the other is a nonresident of Kansas and file a Married Filing Joint federal return they must file a Married Filing Joint Kansas return and file as nonresidents of the state of Kansas 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 Kansas lottery pari mutuel casino and gambling winnings 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; and certain pensions received from Kansas first class cities that are not covered by the Kansas Public Employee s Retirement System KANSAS RESIDENTS Kansas source income includes: KANSAS STANDARD DEDUCTION The following amounts will be the standard deduction for most people to enter on line 4: KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS Kansas Venture Capital Inc Dividends: Enter dividend income received from Kansas Venture Capital Inc Kansas you must enclose a copy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A F) with your Kansas return KDOR offers three options to pay your Kansas income tax credit card direct payment or check/money order keep a copy as it may be requested by KDOR at a later date If your Form K 40 shows an address other than KEEP THIS WORKSHEET FOR YOUR RECORDS DO NOT MAIL KINGMAN (KM) MORRIS (MR) Kinsley Offerle 347 KPERS Lump Sum Distributions: Employees who terminated 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 See NOTICE 07 05 for additional information ksrevenue org Lansing 469 Woodson 366 Lawrence 497 Learning Quest Education Savings Program Amount of any nonqualified withdrawal from the Learning Quest Education Savings Program Leavenworth 453 Lebo Waverly 243 LEAVENWORTH (LV) Scott County 466 Altoona Midway 387 GRAY (GY) Fredonia 484 LeRoy Gridley 245 Basehor Linwood 458 NORTON (NT)Cimarron Ensign 102 Easton 449 Northern Valley Schools 212 SEDGWICK (SG) Neodesha 461 Letters Testamentary Lewis 502 LINE 10 Nonresident tax: Multiply line 8 by the percentage on line 9 and enter the result on line 10 LINE 10: Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations: 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 (determined on federal Form 4972) on line 11 If you are a nonresident leave line 11 blank LINE 11: This line contains the due date of each installment for a calendar year taxpayer Line 12 X 5% X amount on line 10 LINE 12: The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid 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 and go to line 14 Line 13 X 4% X amount on line 10 LINE 13: The 5% penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1/1/13 to 1/15/13 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid LINE 15 Other credits: Enter the total of all other tax credits for which you are eligible In claiming credits you must complete and enclose with your Form K 40 the required schedule LINE 16: For each column add lines 14 and 15 and enter the result on line 16 LINE 17: Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K 40 line 31 Estimated Tax Penalty LINE 18 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 18 If you are unsure as to the amount of tax due use the following chart to estimate the compensating use tax for calendar year 2012 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 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 LINE 21 Estimated tax paid: Enter the total of your 2012 estimated tax payments plus any 2011 overpayment you had credited forward to 2012 LINE 22 Amount paid with Kansas extension : Enter the amount paid with your request for an extension of time to file LINE 23 Earned income credit: This credit is available to residents only nonresidents and part year residents are not eligible Multiply amount of credit allowed on your federal return by 18% You may choose to have the IRS compute your federal earned income credit If you do not receive the information from the IRS before the deadline for filing your Kansas return you should complete Form K 40 without the credit and be sure to pay any amount you owe Once the IRS sends you the completed earned income credit figures you may then file an amended Kansas return to claim the credit See Amending Your Return LINE 24 Refundable portion of tax credits: Enter the total refundable portion of these credits: LINE 25 Payments remitted with original return: Use this line ONLY if you are filing an amended K 40 for the 2012 tax year Enter the amount of money you remitted to KDOR with your original 2012 return Also include the amount of a pending debit transaction you may have scheduled with your original return LINE 26 Overpayment from original return: Use this line ONLY if you are filing an amended K 40 for the 2012 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 27 Total refundable credits: Add lines 20 through 25 and if applicable your FOOD SALES TAX REFUND amount from line E; then subtract line 26 Enter result on line 27 LINE 28 Underpayment: If your tax balance on line 19 is greater than your total credits on line 27 enter the difference on line 28 LINE 29 Interest: Compute interest at 333% for each month (or fraction thereof) from the original due date of the return on the amount on line 28 LINE 30 Penalty: Compute penalty at 1% per month (or fraction thereof) from the original due date of the return on the amount on line 28 The maximum penalty is 24% LINE 31 Estimated tax penalty: To determine if you have a penalty subtract line 17 from the total of your withholding and estimate payments (line 20 and 21) 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 31 There are two exceptions: 1) if withholdings and/or estimated payments (lines 20 and 21) 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 20 and 21) equal or exceed 90% of this year's income tax liability (line 17) Important If at least two thirds of your income is from farming or fishing mark an "X" in the box on line 31 LINE 32 Amount you owe: Add lines 28 through 31 and enter the total on line 32 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 35 through 39 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) LINE 33 Overpayment: If your tax balance line 19 is less than your total credits line 27 enter the difference on line 33 NOTE: An overpayment less than $5 will not be refunded but may be carried forward as a credit to next year s return (line 34) or contributed to any of the donation programs on lines 35 through 39 LINE 34 Credit forward: Enter the portion of line 33 you wish to have applied to your 2013 Kansas estimated income tax (must be $1 or more) If the amount on line 33 is less than $5 you may carry it forward to 2013 as an additional credit even if you do not make estimated tax payments You may make voluntary contributions to any of the donation programs listed on lines 35 through 39 see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe LINE 35 Chickadee checkoff: Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Last year s contributions were used to: LINE 36 Meals On Wheels contribution program for senior citizens: All contributions are used solely for the purpose of providing funds for the senior citizens Meals On Wheels contribution program The meals are prepared by a dietary staff and 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 daily visits are important in case of an emergency situation Enter on line 36 the amount you wish to contribute to this program (must be $1 or more) LINE 37 Kansas breast cancer research fund: This 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 The research is conducted at the University of Kansas Cancer Center With the hope of finding a cure the purpose of this fund is to help save lives and significantly enhance the health of Kansans living with breast cancer Enter on line 37 the amount you wish to contribute to this fund (must be $1 or more) LINE 38 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 Enter on line 38 the amount you wish to contribute to this fund (must be $1 or more) LINE 39 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 Enter on line 39 the amount you wish to contribute to this fund (must be $1 or more) 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 LINE 40 Refund: Add lines 34 through 39 and subtract the result from line 33 This is your refund amount If line 40 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2013 Kansas income tax liability (enter the amount on line 34) If you do carry it forward please remember to claim it as an estimate payment on your 2013 return You also have an option to apply it to one of the donation programs (lines 35 through 39 of Form K 40) 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 LINE 5: Multiply the amount on line 4 by the percentage shown in each column of line 5 LINE 6: Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 17 2012 LINE 7: For each column add lines 5 and 6 and enter the result on line 7 Line 8 less line 7; or LINE 8 Tax: If line 7 is $50 000 or less use the Tax Tables beginning on page 18 to find the amount of your tax If line 7 is more than $50 000 you must use the Tax Computation Schedules on page 22 to compute your tax LINE 8: Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) no penalty is due and no further entries are required LINE 9 Nonresident percentage: Enter the percentage from Schedule S Part B line B23 If 100% enter 100 0000 LINE 9: Exception 2 applies if your 2012 tax payments equal or exceeds 90% (66 2/3% for farmers and fishers) of the tax on your annualized income for these 2012 periods: Line 9a less line 7; or Line 9b less line 7 LINE A1 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 & universities; Electrical Generation Revenue Bonds; Industrial Revenue Bonds; Kansas Highway Bonds; Kansas Turnpike Authority Bonds; and Urban Renewal Bonds LINE A10 Enter any interest or dividend income received from obligations or securities of any authority commission or instrumentality of the United States and its possessions that was included in your federal adjusted gross income This includes U S Savings Bonds U S Treasury Bills and the Federal Land Bank You must reduce the interest amount by any related expenses (management or trustee fees etc ) directly incurred in the purchase of these securities LINE A11 Enter any state or local income tax refund included as income on your federal return LINE A12 Enter amount from line 14 of Schedule CRF if it is the first year of carry forward or line 16a j of Schedule CRF if it is any of the years following Enclose a Schedule CRF for each loss year LINE A13 If you are receiving retirement benefits/pay report on line A12 benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from these plans that was included in your federal adjusted gross income Do not enclose copies of the 1099R forms instead keep copies for your records for verification by KDOR at a later date LINE A14 Enter amount of the military compensation earned in tax year 2012 only if you are a nonresident of the state of Kansas See MILITARY PERSONNEL on page 3 Enter also any Kansas income for services performed by a non military spouse of a nonresident military service member when the spouse resides in Kansas solely because the service member is stationed in Kansas under military orders LINE A15 Enter amount of the premium costs paid for qualified LTC insurance contracts* Limitations are as follows: LINE A16 Enter contributions deposited in the Learning Quest Education Savings Program (LQESP) or qualified 529 tuition programs (as defined under IRC Section 529) established by another state up to $3 000 per student (beneficiary); or $6 000 per student (beneficiary) if your filing status is married filing joint You may have your direct deposit refund sent directly to your LQESP account This is a great way to save money for higher education expenses For details visit: learningquest com LINE A17 Enter amounts received as a recruitment sign up or retention bonus you received as an incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent 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 that you received as a result of your service in the armed forces of the United States to the extent included in federal adjusted gross income LINE A18 Enter the amount of your Kansas expensing deduction from Schedule K 120EX and enclose a copy of your completed K 120EX and federal Form(s) 4562 Also enclose any schedule necessary to enable KDOR to reconcile the federal Form 4562 amounts to the expensing claimed on the K 120EX Important The deduction must qualify under IRC Section 168: Modified accelerated cost recovery system (MACRS) LINE A19 Enter on line A19 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 LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of KPERS; and regular and special members of the Kansas Police and Firemen s Retirement System as well as 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 A13 Retirement benefits specifically exempt from Kansas income tax Make no entry on this line unless you also made contributions to KPERS during 2012 (for example you retired during 2012) Lump Sum Distributions: If you received a lump sum KPERS distribution during 2012 include on line A2 your 2012 KPERS contributions and follow the instructions for line A19 Other subtractions from federal adjusted gross income LINE A20 Add lines A8 through A19 and enter result LINE A21 Subtract line A20 from line A7 and enter the result here and on line 2 of Form K 40 If line A20 is larger than lineA7 (or if line A7 is zero) enter the result on line 2 of Form K 40 and mark the box to the left to indicate it is a negative amount LINE A3 Enter any federal net operating loss carry forward claimed on your 2012 federal return LINE A4 Enter amount of any charitable contributions claimed on your federal return used to compute contributions to a Regional Foundation on Schedule K 32 LINE A5 If you have a Kansas expensing deduction recapture amount from Schedule K 120EX enter the amount of your deduction on line A5 and enclose a copy of your completed K 120EX and federal Form 4562 LINE A6 Enter the following additions to your federal adjusted gross income: LINE A7 Add lines A1 through A6 and enter result on line A7 LINE A8 If the amount on Line 1 of Form K 40 is $75 000 or less enter the amount received as benefits in 2012 under the Social Security Act (including SSI) to the extent these benefits are included in federal adjusted gross income Do not make an entry if your social security benefit is not subject to federal income tax LINE A9 Enter any amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that the amounts withdrawn were: 1) Originally received as a KPERS lump sum payment at retirement that you rolled over into a qualified retirement account and 2) the amount entered is included in federal adjusted gross income (included in line 1 of Form K 40) 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 the Kansas Public Employee s Retirement Systems LINE B13 Enter any IRA payments applicable to particular items of Kansas source income LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payer s Kansas source income divided by the payer s total income LINE B16 Enter only those moving expenses incurred in 2012 for a move into Kansas LINE B17 Enter the total of all other allowed Federal Adjustments* including but not limited to: LINE B18 Add lines B13 through B17 and enter result LINE B19 Subtract line B18 from B12 and enter result LINE B20 Enter the net modifications from Schedule S Part A that are applicable to Kansas source income If this is a negative amount shade the minus ( ) in the box to the left of line B20 LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21 LINE B22 Enter amount from line 3 Form K 40 LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place; not to exceed 100 0000 Enter the result here and on line 9 of Form K 40 LINE D: If you met the residency and taxpayer status qualifications complete the worksheet on page 22 Enter on line D the Qualifying Income amount from line 14 of your worksheet To receive a refund there must be a qualifying entry on this line so if your income on line 14 is 0 you must enter 0 on line D If the amount is a negative number shade the minus [ ] sign in the box to the left of the number 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 LINES 1 through 4: Complete these lines based on information on your income tax return for this tax year and the prior tax year LINES 14 and 15: Penalty is computed to 12/31/12 at 5%; and at 4% from 1/1/13 to the date the tax was paid or 4/15/13 whichever is earlier LINES A through C: If you meet the residency qualification complete lines A through C If you answer YES to at least one question then you meet the taxpayer status qualification If you answer NO to all three questions then you do NOT qualify for the refund Mailing your return: Before mailing your income tax return be sure you have: Marmaton Valley 256 Girard 248 Prairie View 362 Married Married Filing Joint $6 000 MARRIED FILING JOINT Under 65 (both spouses) 65 or older or blind (one spouse) 65 or older or blind (both spouses) 65 or older and blind (one spouse) 65 or older or blind (one spouse) and 65 or older and blind (other spouse) 65 or older and blind (both spouses) $ 10 500 $ 11 200 $ 11 900 $ 11 900 $ 12 600 $ 13 300 Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate MARRIED Under 65 $ 5 250 McPHERSON (MP) MILITARY PERSONNEL MINOR DEPENDENTS Modifications to Federal Adjusted Gross Income Enter the net modifications from line A21 of Kansas Schedule S See Schedule S instructions If amount is a negative figure put it in brackets ( ) Monitor populations of endangered species Multiply line 1 by 90% (farmers and fishers multiply by 66 2/3%) Name as shown on Form K 40 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 NATIVE AMERICAN INDIANS NEOSHO (NO) Washington CountyCLOUD (CD) Quinter Public Schools 293 Oswego 504 Chanute Public Schools 413 SALINE (SA) Schools 108Parsons 503 NESS (NS) Leoti 467 NEW EXPENSING DEDUCTION A one time deduction is available to Kansas businesses including sole proprietors for machinery and equipment purchased in the year that it is placed in service in Kansas The expensing deduction must qualify with the IRS under IRC Section Newton 373 MARION (MN) NONRESIDENTS North Jackson 335 St John Hudson 350 North Lyon County 251 Shawnee Heights 450 not exceeded $10 000 in Kansas source income for each of the five years prior to your residency in a ROZ not need to complete lines 1 through 40 on the back of NOTE: If you are paying a 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 any 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 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) 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 Number of days from the due date of the installment to the due date of the next installment or 12/31/12 whichever is earlier If paid late see instructions Obituary statement One half of Self Employment Tax Deduction the portion of the federal deduction applicable to self employment income earned in Kansas OSAGE (OS) Osawatomie 367 Other income (Jury duty gambling winnings etc ) OVERPAYMENT Page 24 Page 3 Page 8 Paola 368 PART A PART B PART I EXCEPTIONS TO THE PENALTY PART II FIGURING THE PENALTY PART YEAR RESIDENTS 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 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 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 Payment by credit card is available online or by phone 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 Based on the amount of tax you are paying a convenience fee will be charged Penalty (Add lines 14 and 15) Penalty on the back of Form K 40 Perry Public Schools 343 MEADE (ME) PHOTO BY Judd Patterson birdsinfocus com Pike Valley 426 Caldwell 360 Pittsburg 250 HARPER (HP) Plugging an Abandoned Gas or Oil Well K 39 Preparer authorization box: In some cases it may be necessary for KDOR to contact you about your tax return By marking the box above the signature line you are authorizing the director or director s designee to discuss your tax return and any enclosures with your tax preparer preprinted form or an approved computer generated version of the K 40 Schedule S and K 40V should be filed Forms Do not send KDOR (Kansas Department of Revenue) a copy of your form Kansas income tax forms are available by calling or visiting our office (see page 26) Forms that do not contain colored ink for imaging purposes can be downloaded from our web site at: ksrevenue org Prior year s tax liability (from line 17 2011 Form K 40) Proof of death (death certificate obituary statement or funeral home notice) AND Qualified disaster relief payments under IRC Section 139 LINE B12 Add lines B1 through B11 and enter result QUALIFYING INCOME for the purpose of receiving a Food Sales Tax refund Add lines 10 & 13 and enter result QUALIFYING INCOME WORKSHEET for the KANSAS FOOD SALES TAX REFUND 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 REFUND SET OFF PROGRAM Refunds You can check the status of your current year refund from our web site or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenue org and click on Check your refund online or call 1 800 894 0318 for automated refund information and follow the recorded instructions Regional Foundation Contribution K 32 Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers no penalty is due and no further entries are required Research and Development K 53 RESIDENCY STATUS Residents If you are filing as a resident skip lines 9 and 10 and go to line 11 Nonresidents If you are filing as a nonresident you must complete Part B of Schedule S See page 17 Retain a schedule showing the name of each U S Government obligation interest deduction claimed as it may be requested by KDOR at a later date Return Returned checks: A fee of $30 00 plus costs for a registered letter (currently $10 30) is charged on all returned checks Riverton 404 FRANKLIN (FR) ROOKS (RO) WABAUNSEE (WB) Rose Hill Public Schools 394 Louisburg 416 Rural Vista 481South Barber 255 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 Sale of Kansas Turnpike Bonds: Enter the gain from the sale of Kansas Turnpike Bonds that was included in your federal adjusted gross income Satanta 507 SHERMAN (SH) Schedule Credit Required SCHEDULE I Married Filing Joint SCHEDULE II Single Head of Household or Married Filing Separate Schedule S Instructions Self Employed Health Insurance Deduction payments for health insurance on yourself your spouse and dependents applicable to self employment income earned in Kansas Self employed SEP SIMPLE and qualified plans the portion of the federal deduction applicable to income earned in Kansas Separate 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 signed your return Single City Port Authority K 76 Single Head of Single Head of Household and Married Filing Separate filers purchasing a LTC contract for the named taxpayer are limited to one $1 000 subtraction modification per return Married Filing Joint filers purchasing LTC contracts for both named taxpayers are limited to two $1 000 subtraction modifications per return (for a total of $2 000) Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single Head of Household or Married FilingSeparate Married FilingJoint Your tax is Single or Married Filing Separate $3 000 SINGLE Under 65 $ 5 250 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 Small Employer Healthcare K 57 Social Security Number Solomon 393 Sedgwick Public Schools 439 Centre 397 POTTAWATOMIE (PT) SHERIDAN (SD) BARTON (BT) Durham Hillsboro Lehigh 410 Kaw Valley 321 Hoxie Community Schools 412 South Brown County 430 RAWLINS (RA) Southern Cloud 334 Spring Hill 230 Storage and Blending Equipment (for carryforward use only) K 82 strict confidence by law KDOR the Internal Revenue Service and several other states have an agreement under Student Loan Interest Deduction interest payments made while a Kansas resident Sublette 374 Goodland 352Riverside 114 Subtractions from Federal Adjusted Gross Income Support Outdoor Wildlife Learning Sites (OWLS) for schools Swine Facility Improvement Credit Amount of any costs claimed on your federal return and used as the basis for this credit on Schedule K 38 Swine Facility Improvement K 38 Syracuse 494 North Ottawa County 239 SEWARD (SW)Northeast 246 Tax Assistance Center PHONE: (785) 368 8222 Docking State Office Building 1st floor FAX: (785) 291 3614 915 SW Harrison Street Topeka KS 66625 2007 HOURS: 8:00 a m to 4:45 p m (M F) TAX COMPUTATION TAX COMPUTATION SCHEDULES Taxable Income If line 7 of yourForm K 40 is: $0 $15 000 $15 001 $30 000 $30 001 and over (a) Enter amount from line 7 $ $ $ (b) Subtraction amount: $0 $15 000 $30 000 $ $ $ (c) Subtract (b) from (a) (d) Multiplication amount: 3 50% ( 0350) 6 25% ( 0625) 6 45% ( 0645) $ $ $ (e) Multiply(c) by (d) (f) Addition amount: $0 $ 525 00 $1 462 50 Tax Add (e) and (f) Enter totalhere and line 8 Form K 40 $ $ $ Taxable Income If line 7 of yourForm K 40 is: (a) Enter amount from line 7 (b) Subtraction amount: (c) Subtract (b) from (a) (d) Multiplication amount: (e) Multiply(c) by (d) (f) Addition amount: Tax Add (e) and (f) Enter totalhere and line 8 Form K 40 Taxable interest and dividends Taxable refunds TAXES PAID TO OTHER STATES BY KANSAS RESIDENTS TAXES PAID TO OTHER STATES BY PART YEAR RESIDENTS THAT FILE AS NONRESIDENTS Taxpayer TAXPAYER INFORMATION Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K 40 was filed and the tax was paid in full on or before January 31 2013 Telecommunications Property/Income Tax K 36 Temporary Assistance to Families Contribution K 61 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 The BURROWING OWL is the only North American raptor to nest in the ground and often occupy burrows or cavities abandoned by other wildlife species These owls are often easily seen during the day standing or roosting near their burrow When threatened chicks of this species emit a noise that sounds like a rattlesnake to deter potential predators While not on the current list for sensitive species they are definitely in danger of losing habitat and need your support Contribute to chickadee checkoff on your Form K 40 to help conserve this and other fascinating Kansas critters The fourth column must be completed by you Enter the number of days from 1/15/13 to the date the return was filed and paid The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 26) The Homestead Refund program offers a property tax rebate of up to $700 for homeowners and renters To qualify the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2012 household income was $32 400 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 The income limit for the food sales tax refund is $36 700 If you are a resident of Kansas and met the taxpayer status qualification (lines A B and C of form K 40) then complete lines 1 through 14 of this worksheet to determine if you meet the qualifying income limitation (If you are not required to file a federal return complete COLUMN A If you filed a federal Form 1040 1040A or 1040EZ complete COLUMN B ) The instructions for the following lines apply to the Amount From Kansas Sources column only 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 $10 500 These claims can be filed electronically Refer to the K 40H and K 40PT instructions on our web site for details This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b To claim the ROZ credit file your Form K 40 electronically The credit will be computed in the electronic return preparation process see page 26 for electronic filing information TO FIND YOUR TAX: Read down the income columns until you find the line which includes your Kansas taxable income from line 7 of Form K 40 and read across to the column heading describing your filing status as indicated on Form K 40 The amount in that column should be entered on line 8 Form K 40 To pay the tax balance due for an extension use the Kansas Payment Voucher (K 40V) Check the box on the K 40V indicating 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 To qualify for a refund of sales tax paid on food purchases you must meet the qualifications for residency taxpayer status and qualifying income Total amount withheld and timely paid estimate payments (add lines 5 and 6) Total income Add lines 1 through 6 Total Kansas additions Add lines 11 & 12 and enter result Total penalty Add amounts on line 16 and enter the total here and on line 31 Estimated Tax Troy Public Schools 429 HODGEMAN (HG) Wamego 320 SMITH (SM)BOURBON (BB) MARSHALL (MS) Tuition and Fees Deduction the portion of the federal deduction applicable to income earned in Kansas Underpayment Penalty: If line 28 minus line 18 of Form K 40 is at least $500 and is more than 10% of the tax on line 17 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 Unemployment compensation Unemployment compensation derived from sources in Kansas Uniontown 235 Valley Heights 498 Pratt 382 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 USE TAX Valley Falls 338 Fowler 225 SUMNER (SU) Venture and Local Seed Capital K 55 Wages salaries tips etc Wallace County Schools 241 WebFile is a simple secure fast and FREE Kansas filing option All Kansas residents can use WebFile whether or not they filed a 2011 Kansas income tax return Nonresidents must have filed a 2011 Kansas income tax return to use WebFile for 2012 webtax org Weskan 242Ashland 220 Geary County Schools 475 Kiowa County 422 NEMAHA (NM) Otis Bison 403 Minneola 219 WASHINGTON (WS) West Elk 282 Oskaloosa Public Schools 341 What is Compensating Use Tax? Since 1937 Kansas has imposed a compensating use tax on goods purchased from outside Kansas and used stored or consumed in Kansas Its purpose is to protect Kansas retailers from unfair competition from out of state retailers who sell goods tax free by applying a tax on these items equal to the Kansas rate It also helps to assure fairness to Kansans who purchase the same items in Kansas and pay Kansas sales tax What s In This Book What s New When to File When you select Direct Payment and provide your bank routing number and bank 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 For example if you file your return on March 20th and elect Direct Payment you can have your bank account debited on the April 15 due date Where to Mail your Kansas individual income tax return to the following address: INDIVIDUAL INCOME TAX/FOOD SALES TAX 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 WHO MAY USE THIS SCHEDULE Who Must File a Return WICHITA (WH) 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 WITHHOLDING and PAYMENTS WORKSHEET I Standard Deduction for People 65 or Older and/or Blind written your numbers legibly in the spaces provided 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 You can file now and pay later using our Direct Payment option See page 11 You must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income or to receive the food sales tax refund 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 2012 Kansas return you were a Kansas resident for part of the year you were required to pay taxes on that other state s income You will NOT be subject to a penalty if your 2012 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period Your Federal 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 Your tax is your total income reported to Kansas includes income earned in the other state while you were a Kansas resident and