How much is the Kansas child and dependent care tax credit for 2024?

Plain-English summary

Kansas Notice 24-09 explains an increase to the Kansas child and dependent care credit made by 2024 Special Session Senate Bill 1, Section 17, which amended K.S.A. 79-32,111c.

The Kansas credit is figured as a percentage of the federal child and dependent care credit the taxpayer is allowed under 26 U.S.C. Section 21. Before the change, the Kansas credit equaled 25% of the federal credit. For tax year 2024 and all tax years after, the Kansas credit is increased to 50% of the federal credit.

There is no separate Kansas credit form -- the credit is claimed directly on line 14 of the K-40 Kansas individual income tax return.

What this means for you

Individuals who pay for child or dependent care

• If you claim the federal child and dependent care credit under IRC Section 21, your Kansas credit for tax year 2024 and later is 50% of that federal amount -- double the prior 25%.
• You do not need a special Kansas form. Claim the credit on line 14 of your K-40.

Common questions

How much is the Kansas credit now? 50% of your federal child and dependent care credit, for tax year 2024 and after (up from 25%).

Which federal credit is it based on? The federal child and dependent care credit under 26 U.S.C. Section 21.

Do I need a special form? No -- claim it on line 14 of the K-40.

When did the increase take effect? For tax year 2024 and all tax years after.

Citations and references

• Senate Bill 1 (2024 Special Session) -- Section 17 increased the Kansas child and dependent care credit to 50% of the federal credit.
• K.S.A. 79-32,111c -- the Kansas child and dependent care credit.
• 26 U.S.C. § 21 -- the federal child and dependent care credit on which the Kansas credit is based.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 24-09

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 24-09

                     CHILD AND DEPENDENT CARE EXPENSES CREDIT

                                       (JULY 1, 2024)

  During the 2024 Special Legislative Session, Senate Bill 1 was passed and signed into law.

Section 17 of the Bill amends K.S.A. 79-32,111c to increase the amount of the Kansas child and
dependent care credit that may be claimed for Kansas individual income tax purposes.

   Prior to amendment, K.S.A. 79-32,111c allowed an income tax credit equal to 25% of the

amount of the credit allowed against an individual taxpayer's federal income tax liability pursuant
to 26 U.S.C. § 21 for the taxable year in which such credit was claimed against the taxpayer's
federal income tax liability. As amended, for tax year 2024, and all tax years thereafter, the amount
of the credit is increased to 50% of the amount of the federal credit allowed against the taxpayer's
federal income tax liability.

   No special credit form is needed to claim the credit. Instead, the credit is claimed on line 14

of the K-40 Kansas individual income tax return.

                                   TAXPAYER ASSISTANCE

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

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