Must a Kansas taxpayer have a valid Social Security number for the whole year to claim an income tax credit?

Plain-English summary

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 a whole-year Social Security number (SSN) requirement for claiming individual income tax credits.

The new rule. A taxpayer claiming a credit must have held a valid SSN for the entire tax year for which the credit is claimed. Someone who obtains an SSN partway through the year cannot claim a credit for that year.

Exceptions.

• On a married-filing-jointly return where one spouse held a valid SSN for the entire year, the credit is not disallowed.
• The whole-year requirement does not apply to the taxpayer's dependent children.
• The rule does not apply to the credit for taxes paid to another state (K.S.A. 79-32,111).

The statute also continues to require a valid SSN for the taxpayer, spouse, and dependents as the identifying number on the Kansas return.

What this means for you

Individuals claiming income tax credits

• You generally need a valid SSN for the whole tax year to claim a credit; getting one mid-year disqualifies that year's credit unless your joint-filing spouse had one all year.

Common questions

Do I need an SSN for the whole year to claim a credit? Yes, generally -- a mid-year SSN does not qualify for that year.

Is there a joint-return exception? Yes -- if one spouse held a valid SSN for the entire year on a married-filing-jointly return.

Does this apply to my dependent children? No -- the whole-year rule does not apply to dependent children.

Are any credits exempt from the rule? Yes -- the credit for taxes paid to another state under K.S.A. 79-32,111.

Citations and references

• Senate Substitute for House Bill 2109 (2015), Section 2 -- amended K.S.A. 79-32,265 to require a valid SSN for the entire tax year to claim a credit, with a joint-return exception and a carve-out for the K.S.A. 79-32,111 credit for taxes paid to another state.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 15-10

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                      NOTICE 15-10

           SOCIAL SECURITY NUMBERS REQUIRED FOR INCOME TAX CREDITS
                                (JULY 1, 2015)

 During the 2015 Legislative Session Senate Substitute for House Bill 2109 was passed and

signed into law. This Bill establishes additional requirements regarding social security numbers
when claiming individual income tax credits.

  With the exception of the credit for taxes paid to other states, the provisions of K.S.A. 79-

32,265 have disallowed an income tax credit to anyone who fails to provide a valid social
security number for themselves, their spouse and their dependents as the identifying number for
individual income tax purposes.

  Section 2 of Senate Substitute for House Bill 2109 amends K.S.A. 79-32,265 to add a

requirement that a taxpayer claiming a credit must have had a valid social security number for
the entire tax year for which the credit is claimed. A taxpayer who obtains a social security
number sometime during the year will not be able to claim a credit for that tax year. There is an
exception for taxpayers filing a joint return where one spouse has possessed a valid social
security number for the entire year. The requirement to have a valid social security number for
the entire year in order to claim a credit does not apply to dependent children of the taxpayer.

 The amended provisions of the statute now state (new language):

       Except as otherwise provided, no credit provided under the Kansas income tax
 act, and amendments thereto, shall be allowed for: (a) Any individual who fails to
 provide a valid social security number issued to such individual, the individual's
 spouse and dependents of the individual for purposes of section 205 (c)(2)(A) of the
 social security act on such individual's Kansas income tax return as the identifying
 number for such individual for tax purposes; or (b) any individual who has not been
 issued a valid social security number for the entire taxable year in which such credit
 is claimed, except that this provision shall not apply for an individual whose spouse
 possesses a valid social security number for the entire taxable year and whose filing
 status for income tax purposes is married filing jointly. The provisions of this section
 shall not apply to the credit provided by K.S.A. 79-32,111, and amendments thereto.

                               Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about this Notice, please contact:

                           Taxpayer Assistance Center
                          Kansas Department of Revenue
                          915 SW Harrison St., 1st Floor
                            Topeka, KS 66612-1588
                              Phone: 785-368-8222
                               Fax: 785-291-3614