Can Kansas teachers get an income tax credit for buying classroom supplies?

Plain-English summary

Kansas Notice 22-07 explains a new income tax credit for teachers' purchases of school and classroom supplies, created by 2022 House Bill 2239 (New Section 16), effective for tax year 2022 and after.

Who qualifies. A "qualified taxpayer" is an individual who is a Kansas resident and is employed as a public or private school teacher.

The credit. It equals the amount the teacher spent on school and classroom supplies during the tax year. The credit cannot exceed $250 per teacher, or $500 for two teachers who are married filing jointly.

How to claim. Complete and submit Kansas Schedule K-91 with your income tax return.

What this means for you

Kansas teachers

• If you are a Kansas resident teaching at a public or private school, you can claim a credit for what you spend out of pocket on school and classroom supplies, up to $250 (or $500 if you and your teacher spouse file jointly).
• Keep your receipts and claim the credit on Schedule K-91, starting with your tax year 2022 return.

Common questions

Who can claim it? A Kansas resident employed as a public or private school teacher.

How much is it? Up to $250 per teacher, or $500 for two teachers married filing jointly.

What does it cover? Amounts spent on school and classroom supplies during the tax year.

When did it start? Tax year 2022 and all years after.

What form do I use? Kansas Schedule K-91.

Citations and references

• House Bill 2239 (2022), New Section 16 -- created the income tax credit for a Kansas resident public or private school teacher's purchases of school and classroom supplies, up to $250 per teacher ($500 for two teachers filing jointly), effective for tax year 2022 and after.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 22-07

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                      NOTICE 22-07

      TEACHERS' PURCHASES OF SCHOOL AND CLASSROOM SUPPLIES TAX CREDIT

                                    (OCTOBER 4, 2022)

   During the 2022 Legislative Session House Bill 2239 was passed and signed into law. New

Section 16 of the Bill creates a new income tax credit, effective for tax year 2022, and all years
thereafter, for the purchase of school and classroom supplies by a "qualified taxpayer". A
"qualified taxpayer" is defined to be "an individual who is a Kansas resident and is employed as a
public or private school teacher.

  The credit is allowed against the tax lability of the teacher, in an amount equal to the

expenditures made by the teacher for school and classroom supplies during the taxable year.
However, the amount of the credit allowed for each taxable year cannot exceed $250 per teacher,
or $500 for two teachers who are married filing jointly.

    To claim the credit, the taxpayer should complete and submit Kansas Schedule K-91 with

their income tax return.

                                  TAXPAYER ASSISTANCE

  Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                               Taxpayer Assistance Center
                              Kansas Department of Revenue
                              Scott Office Building, 1st Floor
                                     120 SE 10th Ave
                                      P. O. Box 3506
                                 Topeka, KS 66601-3506
                                   Phone: 785-368-8222
                                    Fax: 785-291-3614