Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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Can a Kansas resident's credit for taxes paid to another state include local income or earnings taxes?
Kansas Notice 15-15 (August 10, 2015) explains that, following the U.S. Supreme Court's May 18, 2015 decision in Maryland v. Wynne, the Kansas Department of Revenue will allow the credit for taxes pai…
Are partner guaranteed payments still part of the Kansas nonwage business income subtraction?
Kansas Notice 15-11 explains that Section 3 of Senate Substitute for House Bill 2109 (2015) amended K.S.A. 79-32,117(c)(xx) to reduce the subtraction modification for certain nonwage business income b…
Must a Kansas taxpayer have a valid Social Security number for the whole year to claim an income tax credit?
Kansas Notice 15-10 explains that Section 2 of Senate Substitute for House Bill 2109 (2015) amended K.S.A. 79-32,265 to add that a taxpayer claiming an individual income tax credit must have held a va…
How long is the Kansas Rural Opportunity Zone income tax credit available after the 2015 extension?
Kansas Notice 15-09 explains that Section 27 of Senate Substitute for House Bill 2109 (2015) amended K.S.A. 79-32,267 to extend the Rural Opportunity Zone (ROZ) income tax credit. As originally enacte…
Can Kansas growers subtract the gain from selling Christmas trees grown in Kansas?
Kansas Notice 15-08 explains that Senate Substitute for House Bill 2109 (2015) amended K.S.A. 79-32,117 to create a new subtraction modification, in subsection (c)(xxiv), for the net gain from the sal…
What Kansas itemized deductions are allowed for individuals starting in tax year 2015?
Kansas Notice 15-07 explains that Senate Substitute for House Bill 2109 (2015) amended K.S.A. 79-32,120 to stop the phase-down of the Kansas itemized deduction and, beginning in tax year 2015, allow o…
What are the Kansas individual income tax rates for 2015 through 2018 after the 2015 changes?
Kansas Notice 15-06 explains that Senate Substitute for House Bill 2109 and House Substitute for Senate Bill 270 (2015) amended K.S.A. 79-32,110 to stop the phase-down of individual income tax rates t…
Which Kansas taxpayers owe zero income tax starting in tax year 2016?
Kansas Notice 15-05 explains that House Substitute for Senate Bill 270, enacted by the 2015 Legislature, added a new subsection (f) to K.S.A. 79-32,110 exempting certain lower-income taxpayers from in…
Can a Kansas taxpayer subtract the net gain from selling certain breeding or draft livestock?
Kansas Notice 14-04 (revised July 15, 2014) explains that 2014 Senate Bill 265 added a subtraction modification, K.S.A. 79-32,117(c)(xxii), for the net gain from selling certain livestock: (1) cattle …
When does Kansas waive the 50% income tax penalty on additional tax from an adjusted return?
Kansas Notice 14-08 (July 1, 2014) explains that 2014 House Bill 2643 (Section 18) amended K.S.A. 79-3228(d), the income tax penalty statute, for tax years ending after December 31, 2013. When a taxpa…
Which counties were added to the Rural Opportunity Zone program in 2014?
Kansas Notice 14-07 (July 1, 2014) explains that 2014 House Bill 2643 (Section 19) amended K.S.A. 2013 Supp. 74-50,222 to add four counties -- Cherokee, Labette, Montgomery and Sumner -- to the list o…
Did Kansas restore the disabled accessibility credit for homes and extend the business version?
Kansas Notice 14-06 (July 1, 2014) explains that 2014 Senate Bill 265 (New Section 5) reenacted the disabled accessibility credit for dwellings that had been repealed in 2012, effective for tax year 2…
Did Kansas bring back the adoption income tax credit, and how much is it?
Kansas Notice 14-05 (July 1, 2014) explains that 2014 Senate Bill 265 (New Section 4) reenacted the Kansas adoption credit that had been repealed in 2012, effective for tax year 2014 and later. A resi…
Can a Kansas taxpayer subtract unreimbursed expenses for donating a human organ?
Kansas Notice 14-03 (July 1, 2014) explains that 2014 Senate Bill 265 added a new subtraction modification, K.S.A. 79-32,117(c)(xxi), letting a taxpayer subtract from federal adjusted gross income the…
How does Kansas treat a minister's self-employment tax deduction after the 2014 change?
Kansas Notice 14-02 (July 1, 2014) explains that 2014 Senate Bill 265 amended K.S.A. 79-32,117(b)(xx) so that the required Kansas add-back of the federal self-employment tax deduction (IRC section 164…
Do Kansas composite returns recognize the 2012 income modifications for nonresident owners?
Kansas Notice 13-17 (September 12, 2013) addresses whether the 2012 modifications that exempt certain income from Kansas income tax are recognized on a composite return. Composite income tax returns f…
What are the Kansas standard deduction amounts for 2013 and later?
Kansas Notice 13-14 (July 1, 2013), which replaces the revoked Notice 12-10, explains that Section 11 of 2013 House Bill 2059 amended K.S.A. 2012 Supp. 79-32,119 to reduce the standard deduction incre…
Which counties were added to the Rural Opportunity Zone program in 2013?
Kansas Notice 13-13 (July 1, 2013) explains that Section 9 of 2013 House Bill 2059 amended K.S.A. 2012 Supp. 74-50,222 to expand the Rural Opportunity Zone (ROZ) program, which began with 2011 Senate …
What replaced the Kansas food sales tax refund starting in 2013?
Kansas Notice 13-12 (July 1, 2013) explains that the food sales tax refund (K.S.A. 79-3633 through 79-3639) was repealed effective for tax year 2013 by 2012 Senate Substitute for House Bill 2117, and …
How are Kansas itemized deductions phased down starting in 2013?
Kansas Notice 13-11 (July 1, 2013), which replaces the revoked Notice 12-07, explains that 2013 House Substitute for Senate Bill 83 and House Bill 2059 confirmed individuals may elect Kansas itemized …
How did Kansas lower individual income tax rates starting in 2013?
Kansas Notice 13-10 (July 1, 2013), which replaces the revoked Notice 12-06, explains that Section 1 of 2013 House Bill 2059 amended K.S.A. 79-32,110 to lower individual income tax rates at all levels…
What tax changes did the 2013 Kansas abortion law (HB 2253) make?
Kansas Notice 13-03 explains the tax provisions of 2013 House Bill 2253, all effective for tax years commencing after December 31, 2013. Although New Section 2 declares (effective July 1, 2013) that l…
Did Kansas repeal the 2012 partner and S corporation basis rules?
Kansas Notice 13-02 explains that House Substitute for Senate Bill 83 (2013), Section 19, repealed K.S.A. 79-32,117n, the basis provision enacted by Section 37 of 2012 House Bill 2117. That 2012 provi…
Did Kansas waive the estimated tax penalty for farmers and fishers who filed by April 15, 2013?
Kansas Notice 13-01 explains that, because the IRS moved the March 1 filing deadline for farmers who do not pay estimated taxes back to April 15 for the 2012 return (IRS Announcement IR 2013-7, made J…
How does HB 2117 keep S corporation bank shareholders from claiming two subtraction modifications for the same income?
Kansas Notice 12-12 explains how 2012 House Bill 2117, Section 12, coordinates two subtraction modifications for shareholders of S corporations that are banks, savings and loans, or federal savings as…
How does HB 2117 exempt certain business income from Kansas tax while adding back related losses and deductions?
Kansas Notice 12-11 explains that 2012 House Bill 2117, Section 12, added five new addition modifications in K.S.A. 79-32,117(b)(xix) through (xxiii) and one new subtraction modification in (c)(xx), e…
After HB 2117, can Kansas individuals still deduct or carry net operating losses starting in 2013?
Kansas Notice 12-08 explains that under 2012 House Bill 2117, beginning in tax year 2013 the net operating loss deduction is eliminated for individuals. Section 17 amends K.S.A. 79-32,143 to add new s…
Which Kansas income tax credits became C-corporation-only in 2013, and can individuals still carry forward old unused credits?
Kansas Notice 12-05 explains that under 2012 House Bill 2117, beginning in tax year 2013 a long list of income tax credits is available only to corporations subject to the Kansas corporate income tax …
Which Kansas income tax credits and which subtraction modification did HB 2117 repeal starting in 2013?
Kansas Notice 12-04 explains that 2012 House Bill 2117 repealed certain income tax credits beginning in tax year 2013, so after tax year 2012 they are no longer available. Section 40 of the Bill repea…
Which Kansas income tax deductions did HB 2117 limit to C corporations starting in tax year 2013?
Kansas Notice 12-03 explains that, under 2012 House Bill 2117, beginning in tax year 2013 certain deductions are available only to corporations subject to the Kansas corporate income tax (C corporatio…
How does the Kansas Rural Opportunity Zone income tax credit work for people who move to a designated county?
Kansas Notice 11-03 explains the Rural Opportunity Zone (ROZ) program created by 2011 Senate Bill 198, which designates 50 Kansas counties as ROZ and effectively provides an income tax exemption to ce…
Did Kansas treat the revised Texas franchise or margins tax as an income tax for addback and credit-for-taxes-paid purposes?
Yes. The Department concluded that the revised Texas franchise tax was based on income and therefore was in the nature of an income tax. It was an addback modification for Kansas corporate income-tax …
Are payments from the Kansas Board of Regents Retirement Plan subject to Kansas income tax, and how is the exemption claimed?
Benefits from the Kansas Board of Regents Retirement Plan -- a 403(b) defined-contribution plan for Regents faculty and unclassified staff (K.S.A. 74-4925) -- are exempt from Kansas income tax under K…
Are payments from the Kansas Public Employees Retirement System (KPERS) subject to Kansas income tax, and how is the exemption claimed?
All KPERS benefits are exempt from Kansas income tax under K.S.A. 74-4923(b). Because Kansas starts from federal adjusted gross income, a member claims the exemption by making a **subtraction modifica…
Could Kansas taxpayers deduct sales tax on federal Schedule A, and could homeowners deduct the sales tax on their 2004 residential construction materials?
For 2004, individuals who itemized on federal Schedule A could choose to deduct state and local general sales taxes instead of state and local income taxes -- but not both (IRS Publication 600). Sales…
Could a nonprofit corporation or governmental entity owning a qualified historic structure earn the Kansas historic-preservation tax credit?
Yes. The Kansas historic-preservation credit was available to owners of qualified historic structures, including individuals, nonprofit corporations, and governmental entities, if the other statutory …
Could Kansas historic-preservation tax credits be divided among multiple assignees and transferred more than once?
Yes. Earned or allowed Kansas historic-preservation tax credits could be transferred more than once, subject to the statute. The person earning the credit could assign portions to different people, an…
Did the 2002 historic-preservation credit amendments apply to a project begun in 2001 but placed in service during the taxpayer's 2002 tax year?
Yes, on the stated facts. The 2002 amendments applied to tax years beginning after December 31, 2001 and changed the earning event from when project costs were incurred to when the rehabilitation was …
Could an HPIP credit passed through from an S corporation offset a shareholder's total Kansas income-tax liability, including tax on other income?
Yes. When an S corporation or other flow-through entity qualified for an HPIP credit, the credit passed to its shareholders, partners, or members. A recipient could apply the credit against total Kans…
Under Kansas's original 2001 historic rehabilitation credit, could credits be transferred or specially allocated, and could banks or insurers claim them?
Under the 2001 statute, the Kansas historic rehabilitation credit was not transferable. A partnership, S corporation, LLC, or other flow-through entity allocated the credit to owners according to thei…
How did 2009 House Bill 2365 reduce Kansas tax credits for tax years 2009 and 2010?
For tax years 2009 and 2010, many nonrefundable credits were limited to the lesser of 90% of the credit and 90% of pre-credit tax liability; listed refundable credits were limited to 90% of the curren…
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These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.