Income Tax Booklet - 2021

For a fast refund, file electronically! Balance due? Pay electronically and choose your payment date.

You can find the pdf version of this publication here.

Important Information
General Information
Form K-40
K-40 Instructions
Schedule K-210
Schedule K-210 Instructions
Schedule S
Schedule S Instructions
Schedule A Instructions
Tax Tables
Tax Computation Worksheet
Taxpayer Assistance
Electronic Options

Important Information

DUE DATE FOR FILING.

April 18, 2022 is the due date for filing 2021 income tax returns. More information here.

Itemized Deductions

For tax year 2020 Kansas itemized deductions are calculated using 100% charitable contributions, 100% qualified medical expenses, 100% qualified residential interest, and 100% real and personal property taxes as claimed on your federal itemized deductions. See Part C of Schedule S. (You may only itemize your deductions on your Kansas return if you itemized deductions on your federal return).

Kansas Compensating Use Tax

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. Individuals and businesses buying items from retailers in other states may be subject to Kansas use tax on those purchases. This tax applies to the total cost of the merchandise, including postage, shipping, handling or transportation charges. It is the same as the combined state and local sales tax rate in effect where the buyer takes delivery in Kansas. For individuals, it is usually the home. For businesses, it is where the items are used (office, shop, etc).

Kansas Taxpayer Protection Act

Effective January 1, 2022, paid tax return preparers must sign any return prepared or partially prepared and must include the federal preparer tax identification number (PTIN) on every return they prepared or partially prepared. See Notice 21-21 for definitions and signature requirements.

EXCLUSION OF COMPENSATION FRAUDULENTLY OBTAINED BY ANOTHER PERSON

Individuals whose identity was fraudulently used to secure any type of compensation including unemployment compensation, and never received the compensation will subtract this fraudulently acquired compensation from federal adjusted in gross income. The amounts of such compensation may be reported on the Kansas Department of Revenue website - see notice 21-20.

Kansas Compensating Use Tax

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 the 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 goes to Missouri to purchase a laptop computer during a Missouri sales tax “Holiday.” The cost of the computer is $2,000. The Anytown resident will owe Kansas use tax of 8.95% (current Anytown rate) on the total charge of $2,000 when that resident brings the laptop computer back to Anytown, KS. ($2,000 X 0.0895 = $179.00).

How do I pay the Compensating Use Tax?

To pay Kansas use tax on your untaxed out-of-state purchases made during calendar year 2021, refer to the instructions for line 20 of Form K-40. You may 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. Contact our Taxpayer Assistance Center (back cover) if you have questions about the Kansas Use Tax.

General Information

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.

Who Must File a Return?

KANSAS RESIDENTS

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.

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.

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 $6,600. A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $12,500.

A Kansas resident must file if

Their filing status is	Their age is	Their gross income is at least
Single	Under 65	$5,750
Single	65 or older or blind	$6,600
Single	65 or older and blind	$7,450
Married Filing Joint	Under 65 (both spouses)	$12,500
Married Filing Joint	65 or older or blind (one spouse)	$13,200
Married Filing Joint	65 or older or blind (both spouses)	$13,900
Married Filing Joint	65 or older and blind (one spouse)	$13,900
Married Filing Joint	65 or older or blind (one spouse) and 65 or older and blind (other spouse)	$14,600
Married Filing Joint	65 or older and blind (both spouses)	$15,300
Head of Household	Under 65	$10,500
Head of Household	65 or older or blind	$11,350
Head of Household	65 or older and blind.	$12,200
Married Filing Separate	Under 65	$6,250
Married Filing Separate	65 or older or blind	$6,950
Married Filing Separate	65 or older and blind	$7,650

Nonresidents

If you are not a resident of Kansas but 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 as provided in Schedule S Part B Instructions). 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.

Part-Year Residents

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.

Military Personnel

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.

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 A13.

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 A13.

Native American Indians

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 A21.

When to File

If your 2021 return is based on a calendar year, it must be filed and the tax paid no later than April 18, 2022.Taxpayers will have extra time to file and pay income tax because April 16th (Actual Emancipation day) falls on a Saturday and Friday, April 15th is the observed legal holiday. Emancipation Day (a state holiday in the District of Columbia) is observed on Friday, April 15th – so by law this holiday impacts tax deadlines in the same way as any federal holiday. 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, which for 2022 returns is April 18.

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 booklet apply to a calendar year filer.

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.

Where to File

Mail your Kansas individual income tax return to the following address:

INDIVIDUAL INCOME TAX
KANSAS DEPARTMENT OF REVENUE
PO BOX 750260
TOPEKA, KS 66699-0260

WebFile is a simple, secure, fast and free Kansas electronic filing option. You may use WebFile if you are a Kansas resident or non-resident and have filed a Kansas individual income tax return in the past 3 years. Visit our webfile page to get started. If you need assistance signing into the system, contact our office by email at kdor_TAC@ks.gov or call 785-368-8222.

If You Need Forms

Due to the sensitivity of the Kansas Department of Revenue’s imaging equipment for tax return processing, only an original preprinted form or an approved computer-generated version of the K-40, Schedule S, and K-40V should be filed. Do not send the Kansas Department of Revenue a copy of your form.

Kansas income tax forms are available by calling or visiting our office (office location information here). Forms that do not contain colored ink for imaging purposes can be downloaded from our website at: ksrevenue.gov/forms-perstax.html.

Extension of Time to File

An extension of time to file is NOT an extension of time to pay the tax.

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 federal Form 4868 with the IRS 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.

To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V) and mark the box indicating an 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.

Your Federal Return

If you file Form K-40 using a Kansas address, you do not need to include a copy of your federal return. However, keep a copy as it may be requested by the Kansas Department of Revenue at a later date. If your Form K-40 shows an address other than Kansas, you must enclose a copy of your federal return (1040, applicable Schedules A through F and Schedules 1-3) with your Kansas return.

Confidential Information

Income tax information disclosed to the Kansas Department of Revenue, either on returns or through department investigation, is held in strict confidence by law. The Kansas Department of Revenue, the Internal Revenue Service, and several other states have an agreement under 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.

Innocent Spouse Relief

In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 USC 6013(e) or 6015, he or she is also relieved of Kansas tax, penalty, and 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.

Estimated Tax

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, 2022.

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.

For your convenience Kansas offers simple electronic payment solutions 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 of payment. Additionally, reducing paper consumption is both cost effective and environmentally friendly. To choose an electronic payment option visit ksrevenue.org and sign in to the KDOR Customer Service Center.

Underpayment Penalty: If line 30 minus line 20 of Form K-40 is at least $500 and is more than 10% of the tax on line 19 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.

Amending Your Return

If you filed 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.

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 2021 Kansas return.

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed. Refer to the Kansas Department of Revenue’s website for annual interest rates. AMENDED FEDERAL RETURN (1040X): If you are filing a 1040X for the same taxable year as this amended return, you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return. If your 1040X is adjusted or disallowed, then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter.

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.

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 (the Kansas Department of Revenue could make assessments for as many years back as necessary).

Deceased Taxpayers

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 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 to mark the appropriate box below the heading.

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:

Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
Death certificate
Obituary statement
Funeral home notice
Letters Testamentary
Kansas Form RF-9, Decedent Refund Claim

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:

Proof of death (death certificate, obituary statement or funeral home notice), AND
Kansas Form RF-9, Decedent Refund Claim

Food Sales Tax Credit

You must have a Kansas income tax liability to obtain a food sales tax credit.

For qualifying taxpayers, an allowance is available to offset the cost of sales tax paid on food purchased in Kansas. The allowance is in the form of a nonrefundable tax credit, which means your credit amount will reduce your Kansas tax liability. If you do not have a Kansas tax liability, this credit is not available to you.

To qualify, you must be 55 years of age or older for all of 2021; or be permanently blind or disabled, regardless of age; or have a dependent child under the age of 18, who lived with you all year, whom you claim as a personal exemption on your income tax return. You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30,615 or less. The amount of credit is $125 for each qualified exemption.

NOTE: Dependents that are 18 years of age or older (born before January 1, 2004) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status.

Homestead & Property Tax Relief Refunds

These claims can be filed electronically. Refer to the K-40H and K-40PT instructions on our website for details.

The Homestead Refund program offers a property tax rebate of up to $700 for homeowners. To qualify, the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2020 household income was $36,300 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.

A property tax refund for homeowners, 65 years of age or older with household income of $20,700 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.

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see contact information).

K-40 Instructions

TAXPAYER INFORMATION

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.

AMENDED RETURN

If you are filing an amended return for 2021, 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.

FILING STATUS

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.

RESIDENCY STATUS

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.

EXEMPTIONS AND DEPENDENTS

Enter the total exemptions for you, your spouse (if applicable), and each person you claim as a dependent.

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.

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.

FOOD SALES TAX CREDIT

To qualify for a credit for sales tax paid on food purchases you must meet the qualifications for residency, taxpayer status, and qualifying income.

If you were a resident of Kansas for all of 2021, you meet the residency qualification. If you resided in Kansas less than 12 months of 2021, you do NOT qualify for the food sales tax credit.

LINES A through C: If you meet the residency qualification, complete lines A through C. If you answer YES to at least one question, you meet the taxpayer status qualification. If you answer NO to all three questions, you do NOT qualify for the credit.

LINE D: If you meet the residency and taxpayer status qualifications, enter your federal adjusted gross income (AGI) on line D. If the amount is a negative number, shade the minus [–] sign in the box to the left of the number.

If your federal AGI is $30,615 or less, complete lines E through H to determine your credit. If your federal AGI is more than $30,615, you do not qualify for the food sales tax credit.

LINE E: Enter your total number of exemptions

LINE F: Enter the number of dependents you claimed that are 18 years of age or older (born before January 1, 2004).

LINE G: To determine your qualifying exemptions, subtract line F from line E.

LINE H: Compute the amount of your food sales tax credit by multiplying line G by $125. Enter the result on line H and on line 18 of Form K-40.

INCOME

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. 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.

DEDUCTIONS

LINE 4 (Standard deduction or itemized deductions): If you did not itemize your deductions on your federal return, you may choose to itemize your deductions or claim the standard deduction on your Kansas return whichever is to your advantage. 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.

Kansas Standard Deduction

The following amounts will be the standard deduction for most people to enter on line 4:

Single - $3,500
Married Filing Joint - $8,000
Head of Household - $6,000
Married Filing Separate - $4,000

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.

WORKSHEET I - Standard Deduction for People 65 or Older and/or Blind

Answer yes or no to the following questions:

Were you 65 or older?
Were you blind?
Was your spouse 65 or older?
Was your spouse blind?

Filing status	Number of YES answers above	Enter on line 4:
Single	1	$ 4,350
Single	2	$ 5,200
Married Filing Joint	1	$ 8,700
Married Filing Joint	2	$ 9,400
Married Filing Joint	3	$ 10,100
Married Filing Joint	4	$ 10,800
Married Filing Separate	1	$ 4,700
Married Filing Separate	2	$ 5,400
Married Filing Separate	3	$ 6,100
Married Filing Separate	4	$ 6,800
Head of Household	1	$ 6,850
Head of Household	2	$ 7,700

Kansas Itemized Deductions

You may itemize your deductions on your Kansas return even if you did not itemize your deductions on your federal return. To compute your Kansas itemized deductions you must complete Kansas Schedule A.

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 6 (Total deductions): Add lines 4 and 5 and enter result.

LINE 7 (Taxable income): Subtract line 6 from line 3; if less than zero, enter 0.

TAX COMPUTATION

LINE 8 (Tax): If line 7 is $100,000 or less, use the Tax Tables to find the amount of your tax. If line 7 is more than $100,000, you will need to use the Tax Computation Worksheet to compute your tax.

If you are filing as a resident, skip lines 9 and 10 and proceed to line 11. If you are filing as a nonresident, you must complete Part B of Schedule S.

LINE 9 (Nonresident percentage): Enter the percentage from Schedule S, line B23. If 100%, enter 100.0000.

LINE 10 (Nonresident tax): Multiply line 8 by the percentage on line 9 and enter the result on line 10.

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 IRC 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 (from federal Form 4972) on line 11. If a nonresident, leave line 11 blank.

If you are paying 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 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.

LINE 12 (Total income tax): If you are filing as a resident, add lines 8 and 11 and enter result on line 12. If you are filing this return as a nonresident, enter the amount from line 10 on line 12.

CREDITS

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.

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 and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI), line 3 of Form K-40. 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.

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. Important — If claiming a foreign tax credit, and you completed federal Form 1116, enclose a copy with your Kansas return.

Worksheet for Foreign Tax Credit

2021 tax paid to the foreign country: $____________
LESS: Federal foreign tax credit allowed: $____________
EQUALS: Kansas foreign tax limitation. Enter this amount on line 1 of the other state’s tax credit worksheet for your Kansas residency status: $____________

Taxes Paid to Other States by Kansas Residents

If you are a Kansas resident you may claim this credit if: 1) your KAGI (line 3) 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” that follows. Complete the tax return(s) for the other state(s) and the income or earnings tax return filed with any local jurisdiction. If a return was not required for the local jurisdiction, complete a local return showing the amount of tax paid to the local jurisdiction and include it with your K-40 before using the worksheet.

The amount of income tax paid to another state includes tax paid to that state and to any local political subdivision.

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 your Form K-40.

Worksheet for Residents

1. 2021 income tax that was actually paid to the other state (including political subdivisions thereof): $____________
2. Total Kansas income tax (line 12, Form K-40): $____________
3. Total income derived from other state and included in KAGI: $____________
4. KAGI (line 3, Form K-40): $____________
5. Percentage limitation (divide line 3 by line 4): %____________
6. Maximum credit allowable (multiply line 2 by line 5): $____________
7. Credit for taxes paid to the other state. Enter the lesser of line 1 or line 6 here and on line 13, Form K-40: $____________

Taxes Paid to Other States by Part-year Residents that file as Nonresidents

If filing as a nonresident of Kansas you may claim this income tax credit if:

you were a Kansas resident for part of the year;
your total income reported to Kansas includes income earned in the other state while you were a Kansas resident; and,
you were required to pay taxes on that other state’s income.

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.

Worksheet for Part-Year Residents filing as Nonresidents

1. 2021 tax that was paid to the other state: $____________
2. Total income tax (line 12, Form K-40): $____________
3. Other state’s adjusted source income. (In many states the adjusted source income is reported on an income allocation schedule, which should show the amount to enter here): $____________
4. Modified Kansas source income (line B21, Part B of Schedule S): $____________
5. Income earned in the other state while a Kansas resident (amount of adjusted source income in the other state for which you are taking a tax credit and included in your Kansas adjusted gross income KAGI): $____________
6. Percentage limitation (divide line 5 by line 3): %____________
7. Other state’s tax applicable to income reported to Kansas (multiply line 1 by line 6): $____________
8. Percentage limitation (divide line 5 by line 4): %____________
9. Maximum credit allowable (multiply line 2 by line 8): $____________
10. Credit for taxes paid to the other state (enter the lesser of line 7 or line 9; enter also on line 13, Form K-40): $____________

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed. A valid SSN is also required for each individual being claimed as a dependent, and spouse if married filing joint. An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) and NOT a valid identification number for the Kansas income tax return and credits.

LINE 14 (Credit for child and dependent care expenses): This credit is available to residents only - nonresidents and part-year residents are not eligible. Multiply amount of credit allowed against your federal tax liability (federal Form 2441) by 25% and enter the result on line 14.

Line 15 (Other credits): Enter the total of all tax credits for which you are eligible. In claiming credits, you must complete and enclose the applicable schedule(s) with your Form K-40.

LINE 16 (Subtotal): Subtract lines 13, 14 and 15 from line 12 and enter the result.

LINE 17 (Earned income tax credit (EITC)): This credit is for residents only – not part-year residents or nonresidents – and is a percentage of the federal EITC. Complete the following worksheet to determine your Kansas credit amount. Important — If you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return, you should complete Form K-40 without the credit and pay any amount you owe. Once the IRS sends you the completed EITC figures, you may then file an amended Kansas return to claim the credit. See Amending Your Return.

Earned Income Tax Credit (EITC) Worksheet

1. Federal EITC (from your federal tax return): $____________
2. Kansas EITC (multiply line 1 by 17%): $____________
3. Enter amount from line 16 of Form K-40: $____________
4. Total (subtract line 3 from line 2): $____________

If line 4 is a positive figure, enter the amount from line 3 above on line 17 of Form K-40. Then enter amount from line 4 on line 25 of Form K-40.

If line 4 is a negative figure, enter the amount from line 2 above on line 17 of Form K-40. Then enter zero (0) on line 25 of Form K-40.

LINE 18 (Food sales tax credit): Enter your food sales tax credit as computed on Line H, front of Form K-40.

LINE 19 (Tax balance after credits): Subtract lines 17 and 18 from line 16 and enter result (cannot be less than zero).

USE TAX

LINE 20 (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 20. If you are unsure as to the amount of tax due, use the following chart to estimate it for calendar year 2021. Estimated amounts from this chart do not supersede actual amount of use tax owed. Click here for more information about the Kansas Use Tax.

If line 3, K-40 is	Use Tax is:
$ 0 - $15,000	$ 6
$15,001 - $30,000	$21
$30,001 - $45,000	$35
$45,001 - $60,000	$48
$60,001 - $75,000	$62
$75,001 and over	line 3 X .093%.

LINE 21 (Total tax balance): Add amounts on lines 19 and 20 and enter the result on line 21.

WITHHOLDING AND PAYMENTS

LINE 22 (Kansas income tax withheld): Add the Kansas withholding amounts shown on your W-2 forms and/or 1099 forms and enter the total on line 22. The Department of Revenue 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.

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.

LINE 23 (Estimated tax paid): Enter the total of your 2021 estimated tax payments plus any 2020 overpayment you had credited forward to 2021.

LINE 24 (Amount paid with Kansas extension): Enter the amount paid with your request for an extension of time to file.

LINE 25 (Refundable portion of earned income tax credit (EITC)): If you have a refundable credit amount shown on line 4 of your EITC Worksheet, enter that amount on line 25.

LINE 26 (Refundable portion of tax credits): Enter the refundable portion of all other tax credits. Enclose a copy of the schedule(s) with your return.

LINE 27 (Payments remitted with original return): Use this line ONLY if you are filing an amended K-40 for the 2021 tax year. Enter the amount of money you remitted to the Department of Revenue with your original 2021 return. Also include the amount of a pending debit transaction you may have scheduled with your original return.

LINE 28 (Overpayment from original return): Use this line ONLY if you are filing an amended K-40 for the 2021 tax year. Enter the amount of overpayment shown on your original return. Since the amount on this line had been either refunded or credited forward, this will be a subtraction entry.

LINE 29 (Total refundable credits): Add lines 22 through 27 and subtract line 28. Enter result on line 29.

BALANCE DUE

LINE 30 (Underpayment): If your tax balance on line 21 is greater than your total credits on line 29, enter the difference on line 30.

If the amount on line 30 is not paid by the due date, penalty and interest will be added (see rules outlined for lines 31 and 32).

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.

LINE 31 (Interest): Using the amount on line 30, compute interest at .333% for each month (or fraction thereof) from the original due date of the return.

LINE 32 (Penalty): Using the amount on line 30, compute penalty at 1% per month (or fraction thereof) from the original due date of the return. The maximum penalty is 24%.

LINE 33 (Estimated tax penalty): An estimated tax penalty may be due if the total of your withholding and estimated tax payments (lines 22 and 23) subtracted from line 19 is $500 or more. Complete Schedule K-210 to determine the penalty amount to enter on line 33. There are two exceptions: 1) if withholdings and/or estimated payments (lines 22 and 23) equal or exceed 100% of the prior year’s tax liability (line 18 from last year’s return) or, 2) if your withholdings and/or estimated payments (lines 22 and 23) equal or exceed 90% of this year’s total income tax (line 19). Important — If at least two-thirds of your income is from farming or fishing, mark an “X” in the box on line 33. The K-210 is available here.

LINE 34 (Amount you owe): Add lines 30 through 33 and enter the total on line 34. 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 37 through 43, 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).

The Department of Revenue offers three options to pay your Kansas income tax: credit card, direct payment, or check/money order.

Credit Card

Payment by credit card is available online through third-party vendors. Visit our Electronic Services website at https://www.ksrevenue.gov/eservices.html for a current list of vendors authorized to accept individual income tax payments for Kansas. A convenience fee, based on the amount of tax you are paying, will be charged.

Direct Payment

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. Electronic payments can also be made if you file a paper return by calling 785-368-8222; or log into our KDOR Customer Service Center for an online transaction.

When you select Direct Payment and provide your bank routing number and account number, you are authorizing the Department of Revenue 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 20 and elect Direct Payment, you can have your bank account debited on the due date (see When to File).

With Direct Payment, you are also assured that your payment is made on time. Direct payment authorizations on returns filed by midnight of the due date (see page 4) are considered to be timely paid. Important — You should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account.

Direct Payment saves time – no check to write and no voucher to complete and mail. If you need to revoke this payment authorization, you must notify the Department of Revenue at 785-368-8222 by 4:00 PM, two business days before the scheduled payment date.

Check or Money Order

If you choose to pay by check or money order, you must complete and submit Form K-40V with your payment. Write the last 4 digits of your Social Security number on your check or money order (example: XXX-XX-1234), ensure it contains a valid telephone number, and make it payable to Kansas Income Tax. If making a payment for someone else (i.e., daughter, son, parent), write that person’s name, telephone number, and last 4 digits of their Social Security number (as shown in the example above) 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.

Returned checks: A fee of $30.00 plus costs for a registered letter will be charged on all returned checks.

OVERPAYMENT

LINE 35 (Overpayment): If your tax balance, line 21, is less than your total credits, line 29, enter the difference on line 35. Note: An overpayment less than $5 will not be refunded but may be carried forward as a credit to next year’s return (line 36), or contributed to any of the donation programs on lines 37 through 43.

LINE 36 (Credit forward): Enter the portion of line 35 you wish to have applied to your 2022 Kansas estimated income tax (must be $1 or more). If the amount is less than $5, you may carry it forward to 2022 as an additional credit, even if you do not make estimated tax payments. Additionally, you may make voluntary contributions to any of the donation programs listed on lines 37 through 43 – see the following instructions. Your contribution(s) will reduce your refund or increase the amount you owe.

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.

LINE 37 (Chickadee checkoff): Contributions to the Chickadee Checkoff Program are allocated to programs focused on species, habitat, outreach, and education. These programs allow us to address multiple objectives within our State Wildlife Action Plan. Specific projects include:

Assess and monitor populations of Kansas Species of Greatest Conservation Need.
Assess impacts of development actions on endangered species.
Fund experiential learning opportunities for elementary, middle, and high school students.
Preparation and publication of education materials
Support citizen science and watchable wildlife opportunities

To contribute, enter $1 or more on line 37. For more information visit https://chickadeecheckoff.com/

LINE 38 (Meals on Wheels contribution program for senior citizens): Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program. The meals are prepared by a dietary staff and delivered by volunteers. The objective of the program is to prevent deterioration of the elderly and disabled 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. To contribute, enter $1 or more on line 38.

LINE 39 (Kansas breast cancer research fund): This fund is devoted to ending suffering and death from breast cancer. Every dollar collected stays in Kansas to bring the latest in prevention, early detection, diagnosis, and treatment. Research is conducted at the University of Kansas Cancer Center. With hopes of finding a cure, these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer. To contribute, enter $1 or more on line 39.

LINE 40 (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. To contribute, enter $1 or more on line 40.

LINE 41 (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. To contribute, enter $1 or more on line 41.

LINE 42 (Kansas creative arts industry fund): The creative arts industry makes a significant impact on communities across Kansas every day. All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry. Together, the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy, create jobs and better the state. To contribute, enter $1 or more on line 42.

LINE 43 (School district contribution fund): Contributions to this fund help finance education for students in school districts across Kansas. Your donation of $1 or more will go to the school district of your choice by entering the three-digit school district number in the spaces provided in line 43. Visit our website at ksrevenue.org for a list of school districts within Kansas.

LINE 44 (Refund): Add lines 36 through 43 and subtract line 35. This is your refund amount. If line 44 is less than $5 it will not be refunded, however, you may carry it forward to be applied to your 2022 Kansas income tax liability (enter the amount on line 36). If you carry it forward, remember to claim it as an estimated payment on your 2022 return. Or, you may apply a refund less than $5 to one of the donation programs on lines 37 through 43.

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!

Refund Set-off Program

Kansas law provides that if you owe any delinquent debt (state or federal tax, child support, student loans, etc.) to a Kansas state agency, municipality, municipal court or district court; to the IRS; or, to the Missouri Department of Revenue, 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. Unless the debt is a Kansas tax debt, the Kansas Department of Revenue 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.

SIGNATURE(S)

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.

Returns filed on behalf of a decedent must 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).

Preparer authorization box: It may be necessary for the Department of Revenue to contact you with questions. By marking the box above the signature line, you are authorizing the director or director’s designee to discuss your return and enclosures with your tax preparer. If a paid preparer is completing your return, they must sign and provide their preparer tax identification number (PTIN).

Mailing your return: Before mailing your income tax return, be sure you have:

completed all required information on the return;
written your numbers legibly in the spaces provided;
enclosed Schedule S if you have a modification on line 2, if you filed as a nonresident or part-year resident, or if you itemized your deductions for Kansas;
enclosed Form K-40V if you are making a tax payment; and,
signed your return.

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 the Kansas Department of Revenue 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 (1040, applicable Schedules A-F and Schedules 1-3).

INSTRUCTIONS FOR SCHEDULE K-210

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.

WHO MAY USE THIS SCHEDULE

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 2021 tax due (line 19 of Form K-40 — DO NOT include use tax from line 20 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.

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, 2022.

Farmers and 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, 2022, you may be exempt from any penalty for underpayment of estimated tax. If exempt, write “Exempt–farmer/fisher” on line 1 and do not complete the rest of this schedule. If you meet this gross income test, but you did not file a return and pay the tax on or before March 1, 2022, you must use this schedule to determine if you owe a penalty for underpayment of estimated tax.

COMPLETING THIS SCHEDULE

Enter your name and your Social Security number in the space provided at the top of this schedule.

LINES 1 through 4: Complete these lines based on information on your income tax return for this tax year and last tax year.

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 19, Form K-40) was zero, then enter zero on line 3 of this schedule.

PART I – EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2021 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.

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 estimated tax payments made from January 1 through September 15, 2021.

LINE 7: For each column, add lines 5 and 6 and enter the result on line 7.

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: Exception 2 applies if your 2021 tax payments equal or exceeds 90% (66 2/3% for farmers and fishers) of the tax on your annualized income for these 2021 periods:

January 1 – March 31: Multiply income by 4
January 1 – May 31: Multiply income by 2.4
January 1 – August 31: Multiply income by 1.5
January 1 – December 31: Multiply income by 1

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.

For example, to figure the first column, total your income from January 1 to March 31, 2021 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.

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.

PART II – FIGURING THE PENALTY

LINE 10: Enter on line 10 the amount of underpayment of tax, which is the lesser of one of the following computations:

Line 8 less line 7; or,
Line 9a less line 7; or,
Line 9b less line 7

LINE 11: This line contains the due date of each installment for a calendar year taxpayer.

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. EXAMPLE: If you paid the 6/15/21 installment on 6/28/21 the number of days to enter on line 12, column 2 will be computed from 6/15/21 to 6/28/21, which equals 13 days. If you then paid the next quarter timely at 9/15/21, the number of days will be from 9/15/21 to 1/15/22, which equals the 122 days (107 already entered + 15).

LINE 13: The 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 1/1/22 to 1/15/22. 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.

If you file your return prior to 1/15/22, enter in the third column the number of days from 1/1/21 to the date filed and disregard the precomputed number of days (15) entered on line 13.
The fourth column must be completed by you. Enter the number of days from 1/15/22 to the date the return was filed and paid.

LINES 14 and 15: Penalty is computed to 12/31/21 at 64% and from 1/1/22 to the date the tax was paid or 4/15/22, whichever is earlier, at 4%.

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 33, Estimated Tax Penalty.

Schedule S Instructions

CAUTION: Line numbers on Schedule S that reference federal Form 1040 are from the 2020 tax forms and subject to change for 2021.

PART A – MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI)

If you have income that is not taxed or included on your federal return but is taxable to Kansas, complete lines A1 through A6.

LINE A1: Enter interest income received, credited or earned during the taxable year from any state or municipal obligations such as bonds and mutual funds. Reduce the income by any related expenses (management or trustee fees, etc.) directly incurred in purchasing the 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 exempt by Kansas law: Board of Regents Bonds for Kansas colleges and universities; Electrical Generation Revenue Bonds; Industrial Revenue Bonds; Kansas Highway Bonds; Kansas Turnpike Authority Bonds; and, Urban Renewal Bonds.

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.

LINE A2: Individuals affected are state employees, teachers, school district employees and other regular and special members of the Kansas Public Employees’ Retirement System (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 amount you contributed from your salary to KPERS as shown on your W-2 form, typically box 14. Retired employees: If you are receiving KPERS retirement checks, the amount of your retirement income is subtracted on line A12. Make no entry on this line unless you also made contributions to KPERS during 2021 (for example, you retired during 2021). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2021, include on line A2 your 2021 KPERS contributions and follow the instructions for line A21.

LINE A3: If you have a Kansas expensing recapture amount from Schedule K-120EX, enter the amount on line A3 and enclose a copy of your completed K-120EX and federal Form 4562.

LINE A4: Enter the amount of any charitable contribution claimed on your federal return used to compute Low Income Student Scholarship credit on Schedule K-70.

LINE A5: Business interest expense carryforward deduction. (I.R.C. § 163(j)). For all taxable years commencing after December 31, 2020, enter the amount deducted from federal taxable income by reason of a carryforward of disallowed business interest pursuant to section 163(j) of the federal internal revenue code of 1986, as in effect on January 1, 2018.

LINE A6: Enter amounts for the following additions.

Federal Income Tax Refund. Generally, there will be no entry for this unless you amended your federal return for a prior year due to carry back of an investment credit or a net operating loss which resulted in you receiving a federal income tax refund in 2021 for that prior year.
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.
Community Service Contribution Credit. Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60.
Learning Quest Education Savings Program (LQESP). Any “nonqualified withdrawal” from the LQESP.
Amortization – Energy Credits. Allowable amortization deduction claimed on the federal return relating to credit Schedule K-73, K-77, K-79, K-82, or K-83 and amounts claimed in determining federal AGI on carbon dioxide recapture, sequestration or utilization machinery and equipment, or waste heat utilization system property.
Ad Valorem or Property Taxes. Ad Valorem or property taxes paid by a nonresident of Kansas to a state or local government outside 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 to the extent they are claimed as an itemized deduction for federal income tax purposes.
Abortion Expenses. Total amount of credit(s) allowed on your federal return that includes coverage of, reimbursement for, or credit/partial credit for, abortion or abortion expenses.

LINE A7: Add lines A1 through A6 and enter result on line A7.

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas, then complete lines A8 through A22.

LINE A8: If the amount on Line 1 of Form K-40 is $75,000 or less, enter the amount received as benefits in 2021 under the Social Security Act (including SSI) to the extent these benefits are included in your federal AGI. Do not make an entry if your social security benefit is not subject to federal income tax.

LINE A9: Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were: 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account, and 2) included in your federal AGI (line 1 of Form K-40). Do not make an entry if the amount withdrawn consists of income 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 KPERS.

LINE A10: Enter 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 AGI. 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. If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations, you may subtract only that portion of the distribution attributable to the exempt federal obligations. Retain a schedule showing the name of each U.S. Government obligation interest deduction claimed, as it may be requested by the Department of Revenue at a later date.

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).

LINE A11: Enter any state or local income tax refund included as income on your federal return.

LINE A12: If you are receiving retirement benefits/pay, report on this line 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 the following plans that was included in your federal AGI. Do not enclose copies of the 1099R forms, instead keep copies for your records for verification by the Department of Revenue at a later date.

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 including Thrift Savings Plans.
Retirement plans administered by the U.S. Railroad Retirement Board, including U.S. Railroad Retirement Benefits, tier I, tier II, dual vested benefits, and supplemental annuities
Kansas Public Employees’ Retirement (KPERS) annuities
Kansas Police and Firemen’s Retirement System pensions
Distributions from Police and Fire Department retirement plans for the city of Overland Park, Kansas
Kansas Teachers’ Retirement annuities
Kansas Highway Patrol pensions
Kansas Justices and Judges Retirement System annuities
Board of Public Utilities pensions
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
Certain pensions received from Kansas first class cities that are not covered by KPERS

LINE A13: Enter amount of military compensation earned in tax year 2021 only if you are a nonresident of Kansas. See MILITARY PERSONNEL, herein. Also enter 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 A14: 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. Visit learningquest.com for details about saving money for higher education.

LINE A15: Enter amounts of a recruitment, sign up or retention bonus received as 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 AGI. Also enter amounts received for repayment of education 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 they are included in federal AGI.

LINE A15: Enter contributions deposited in an Achieving a Better Life Experience (ABLE) account established under the Kansas ABLE savings program or a qualified ABLE program established and maintained by another state or agency or instrumentality thereof (as defined under IRC Section 529A) up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint. For details about ABLE saving accounts for qualified disability expenses, please visit Kansas ABLE Saving Plans at https://savewithable.com/ks/home.html

LINE A16: Global intangible low-taxed income (GILTI) (I.R.C. § 951A). For all taxable years commencing after December 31, 2020, enter 100% of global intangible low-taxed income under section 951A of the federal internal revenue code of 1986, that is included in federal taxable income before any deductions allowed under section 250(a)(1)(B) of such code.

LINE A17: Disallowed business interest deduction (I.R.C. § 163(j)). For all taxable years commencing after December 31, 2020, enter the amount disallowed as a deduction from federal taxable income pursuant to section 163(j) of the federal internal revenue code of 1986, as in effect on January 1, 2018.

LINE A18: Disallowed business meal expenses (I.R.C. § 274). For taxable years commencing after December 31, 2020, enter the amount disallowed as a deduction from federal taxable income pursuant to section 274 of the federal internal revenue code of 1986 for meal expenditures shall be allowed to the extent such expense was deductible for determining federal income tax and was allowed and in effect on December 31, 2017.

LINE A19: Enter contributions deposited in an Achieving a Better Life Experience (ABLE) account established under the Kansas ABLE savings program or a qualified ABLE program established and maintained by another state or agency or instrumentality thereof (as defined under IRC Section 529A) up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint. For details about ABLE saving accounts for qualified disability expenses, please visit Kansas ABLE Saving Plans at https://savewithable.com/ks/home.html.

LINE A20: Kansas expensing deduction. 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 the Department of Revenue 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 A21: Enter a total of the following subtractions from your federal AGI. You may not subtract the amount of your income reported to another state.

Jobs Tax Credit. Federal targeted jobs tax credit disallowance claimed on your federal income tax return.
Kansas Venture Capital, Inc. Dividends. Dividend income received from Kansas Venture Capital, Inc.
KPERS Lump Sum Distributions. Employees who terminated KPERS employment after 7/1/84, 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 AGI.
Partnership, S Corporation, or Fiduciary Adjustments. The proportionate share of any required subtraction adjustments on income received from a partnership, S corporation, joint venture, syndicate, trust or estate. The partnership, S corporation, or trustee will provide you with information to determine this amount.
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. Gain from the sale of Kansas turnpike bonds that was included in your federal AGI.
Electrical Generation Revenue Bonds. Gain from the sale of electrical generation revenue bonds, included in your federal AGI.
Native American Indian Reservation Income. Income earned on a reservation by a native American Indian residing on his or her tribal reservation, to the extent it is included in federal AGI.
Amortization – Energy Credits. Allowable amortization deduction relating to credit schedule K-73, K-77, K-79, K-82 or K-83, and the allowable amortization deduction 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% for each of the succeeding nine years.
Organ Donor Expenses. Unreimbursed travel, lodging, and medical expenditures incurred by you or your dependent, while living, for the donation of human organ(s) to another person for transplant; to the extent that the expenditures are included in your federal AGI. This subtraction modification cannot exceed $5,000. See NOTICE 14-03 for more information.
Exclusion of compensation fraudulently obtained by another person. An individual whose identity has been fraudulently used to obtain unemployment compensation, or other compensation, which was never received by the individual, but has been included in the individuals compensation of federal adjusted income, may subtract the compensation included in federal adjusted gross income.

LINE A22: Add lines A8 through A21 and enter result.

LINE A23: Subtract line A22 from line A7 and enter the result here and on line 2 of Form K-40. If line A22 is larger than line A7 (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.

PART B – INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident, complete this section to determine what percent of your total income from all sources and states is from Kansas sources.

Income

LINES B1 through B11: In the left-hand column, enter the amounts from your 2021 federal return. In the right-hand column enter amounts from Kansas sources.

A part-year resident electing 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 items were from Kansas sources), and any income derived from Kansas sources while a nonresident of Kansas.

Kansas source income includes all income earned while a Kansas resident; income from services performed in Kansas, Kansas lottery, pari-mutuel, casino and gambling winnings; income from real or tangible personal property located in Kansas; income from a business, trade, profession or occupation operating in Kansas, including partnerships and S corporations; income from a resident estate or trust, or from a nonresident estate or trust that received income from Kansas sources; and, unemployment compensation derived from sources in Kansas.

Income received by a nonresident from Kansas sources does NOT include 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; 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.; compensation paid by the United States for service in the armed forces of the U.S., performed during an induction period; and, qualified disaster relief payments under federal IRC Section 139.

LINE B12: Add lines B1 through B11 and enter result.

Adjustments to Income

In the Federal column enter adjustments to income as shown on your federal return. Federal adjustments are allowed to Kansas source income only as they apply to income related to Kansas. To support entries on lines B13 through B17, enclose a separate sheet with your calculations for amounts entered as Kansas source income. NOTE: The instructions for the following lines apply to the Amount from Kansas Sources column only.

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 for members of the armed forces incurred in 2021 for a move into Kansas.

LINE B17: Enter total of all other allowed Federal Adjustments* including, but not limited to those in the following list.

One-half of Self-Employment Tax Deduction – the portion of the federal deduction applicable to self-employment income earned in Kansas.
Self-Employed Health Insurance Deduction – payments for health insurance on yourself, your spouse, and dependents applicable to self-employment income earned in Kansas.
Student Loan Interest Deduction – interest payments made while a Kansas resident.
Self-employed SEP, SIMPLE and qualified plans – amount of the federal deduction applicable to income earned in Kansas.
Business expenses for Reservists, Artists and fee-basis government officials – the portion of the federal deduction applicable to income earned in Kansas.
Health Savings Account Deduction – the portion of the federal deduction applicable to income earned in Kansas.
Tuition and Fees Deduction – the portion of the federal deduction applicable to income earned in Kansas. Note: At the time these instructions went to print, some tax benefits had expired. This includes the deduction for qualified tuition and fees. To find out if legislation extended this provision, go to IRS.gov/Form1040.
Educator Expenses – the portion of the federal deduction applicable to income earned in Kansas.

* 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 2020 (not already entered on lines B13 through B16).

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.

Nonresident Allocation Percentage

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.

CAUTION: References to the federal form numbers listed on the Kansas forms K-40, Schedule S and Schedule A may have changed. Do not rely solely upon referenced numbers for calculating your Kansas Itemized Deductions. Please look at the requested information and locate this on your federal form(s) to insure accurate calculation and to avoid any processing delays.

Kansas Schedule A Instructions

CAUTION: Line numbers on Kansas Schedule A that reference federal Form Schedule A are from the 2020 tax forms and subject to change for 2021.

Itemized Deduction Computation

Individual taxpayers may choose to either itemize their individual nonbusiness deductions or claim a standard deduction. If your Kansas itemized deductions are greater than the Kansas standard deduction for your filing status, it will be to your advantage to complete and file Kansas Schedule A. If the Kansas standard deduction for your filing status is greater than the amount of Kansas itemized deductions you can substantiate, it is to your advantage to claim the Kansas standard deduction.

Use Kansas Schedule A, Kansas Itemized Deductions Schedule to calculate your Kansas itemized deductions. Your Kansas itemized deductions may be different from your federal itemized deductions as some federal deductions are not allowed on your Kansas return.

MEDICAL AND DENTAL EXPENSES

Skip lines 1 through 4 if you are not deducting medical and dental expenses.

Kansas allows 100% of the expenses for medical care allowable as deductions in section 213 of the federal internal revenue code. Medical care means amounts paid for the following:

diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,
transportation primarily for and essential to medical care,
qualified long-term care services as defined in section 7702B(c) of the internal revenue code, or
insurance covering medical care or for any qualified long-term care insurance contract as defined in section 7702B(b) of the internal revenue code.

Line 1: (Medical and dental expenses) If you filed federal Schedule A and entered an amount on line 1 of federal Schedule A, enter that amount on line 1 of Kansas Schedule A. If you did not file federal Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received by you from insurance or other sources. Include amounts you paid for doctors, dentists, nurses, hospitals, prescription medicines and drugs or insulin. Also include the total amount you paid for insurance premiums for medical and dental care, amounts paid for transportation and lodging, and other expenses such as hearing aids, dentures, eyeglasses, and contact lenses.

If your insurance company paid your doctor or dentist directly for part of your medical expenses and you paid only the amount that remained, include in your medical expenses ONLY the amount you paid. Do not include insurance premiums paid by your employer.

In general, you can include medical and dental bills you paid in 2021 for yourself and your spouse and all dependents you claim on your return.

Federal Publication 502, Medical and Dental Expenses, describes the types of expenses you can and cannot deduct in greater detail.

Line 2: (Federal adjusted gross income) Enter the amount from Federal Form 1040 or 1040-SR, line 11.

Line 3: (Federal limitation) Multiply line 2 by 7.5%.

Line 4: (Total medical and dental expenses) Subtract line 3 from line 1. If line 3 is greater than line 1, enter zero.

TAXES YOU PAID

Skip lines 5 through 7 if you are not deducting taxes you paid.

Kansas allows 100% of the amount of taxes on real and personal property as provided in section 164(a) of the federal internal revenue code. In general, you may deduct state and local real property taxes as well as state and local personal property taxes.

The 10,000 ($5,000 if married filing separate) federal cap on the itemized deduction for state and local taxes calculated on federal form 1040, Schedule A, line 5e, does not apply for Kansas purposes. Taxpayers may deduct all state and local real estate and property taxes paid, independent of the federal dollar limitation.

Line 5: (State and local real estate taxes) Enter on line 5 the state and local taxes you paid on real estate you own that wasn’t used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes. Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take.

If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2021.

Line 6: (State and local personal property taxes) Enter on line 6 the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. See federal instructions for Schedule A for additional information.

Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car’s value and part was based on its weight. You can deduct only the part of the fee that was based on the car’s value.

Line 7: (Total taxes you paid) Add lines 5 and 6 and enter result on line 7.

INTEREST YOU PAID

Skip lines 8 and 9 if you are not deducting interest you paid. Kansas allows 100% of the qualified residence interest paid as provided in section 163(h) of the federal internal revenue code with respect to any qualified residence, including mortgage insurance premiums. You cannot deduct personal interest. However, you can deduct qualified home mortgage interest.

A home mortgage is any loan that is secured by your main home or second home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages.

Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take.

Line 8: (Home mortgage interest and points checkbox) If you didn’t use all of your home mortgage loans to buy, build or improve your home check the box. See federal instructions for Schedule A for additional information.

Line 8a: (Home mortgage interest and points) reported to you on federal Form 1098). Enter the home mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement unless one or more of the limits on home mortgage interest apply to you. See federal instructions for Schedule A for additional information.

Line 8b: (Home mortgage interest not reported to you on Form 1098) Enter the home mortgage interest you paid to a recipient who didn’t provide you with a Form 1098. If the recipient was the person from whom you bought the home, enter the person’s name, address and social security number (SSN) if an individual, or employer identification number (EIN) in the space provided.

Line 8c: (Points not reported to you on Form 1098) Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See federal publication 936, Home Mortgage Interest Deduction to compute the amount you can deduct and for more information.

Line 8d: (Mortgage insurance premiums) Enter the qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with home acquisition debt that was secured by your first or second home. Box 5 of Form 1098 shows the amount of premiums you paid in 2021. If you and at least one other person (other than your spouse if filing jointly) were liable for and paid the premiums in connection with the loan, and the premiums were reported on the other person’s Form 1098, report your share of the premiums on line 8d. Refer to federal Schedule A instructions for mortgage insurance premiums for additional information.

Line 9: (Total interest you paid) Add lines 8a through 8d and enter result on line 9.

GIFTS TO CHARITY

Skip lines 10 through 13 if you are not deducting gifts you made to a charity.

Kansas allows 100% of the charitable contributions that qualify as deductions in section 170 of the federal internal revenue code. You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. See federal publication 526, Charitable Contributions for limitations and other details.

You may deduct contributions that are cash, property, or out-of-pocket expenses you paid to do volunteer work for qualified organizations. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledgment from the charitable organization showing the amount of any money contributed, a description (but not value) of any property donated and whether the organization did or didn’t give you any goods or services in return for your contribution. To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Be sure to keep records of all your contributions, including pay statements if you made cash contributions through payroll deductions, receipts, written statements from organizations, and any appraisals or other required documentation. Unless directed otherwise, keep all statements and other documentation with your tax records as we may request to see them at a later time.

In general, you may not deduct contributions to charitable organizations, to the extent that you receive a state tax credit in return for your contribution. You may not deduct political contributions or dues you paid to fraternal orders or similar groups or the value of services you performed or benefits you received in connection with your contribution. You may not deduct any amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university’s stadium. See federal publication 526, Charitable Contributions, for more details.

Line 10: (Gifts by cash or check)

Enter on line 10 the total value of gifts you made in cash or by check (including out-of-pocket expenses), unless a limit on deducting gifts applies to you. See federal publication 526, Charitable Contributions, for more details. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see federal publication 526, Charitable Contributions, for information on the records you must keep. Don’t attach the record to your tax return. Instead, keep it with your other tax records.

Line 11: (Gifts other than by cash or check) Enter the total value of your contributions of property other than by cash or check, unless a limit on deducting gifts applies to you. See federal publication 526, Charitable Contributions for more information. Retain federal form 8283 if you made non-cash contributions in excess of $500, as it may be requested by the Department of Revenue at a later date.

Line 12: (Carryover from prior year) You may have contributions that you couldn’t deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See federal publication 526, Charitable Contributions for details.

Line 13: (Total gifts to charity) Add lines 10 through line 12 and enter result on line 13.

TOTAL KANSAS ITEMIZED DEDUCTIONS

Line 14: (Total Kansas itemized deductions) Add lines 4, 7, 9 and 13. Enter result here and on line 4, form K-40.

CAUTION: References to the federal form numbers listed on the Kansas forms K-40, Schedule S and Schedule A may have changed. Do not rely solely upon referenced numbers for calculating your Kansas Itemized Deductions. Please look at the requested information and locate this on your federal form(s) to insure accurate calculation and to avoid any processing delays.

2021 KANSAS TAX TABLE
(for taxable income to $100,000)

FIND YOUR TAX: Read down the columns to find the line that includes your taxable income from line 7 of Form K-40, then locate your filing status in the heading. Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet.

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
26-50	0	0
51-100	0	0
101-150	0	0
151-200	0	0
201-250	0	0
251-300	0	0
301-350	0	0
351-400	0	0
401-450	0	0
451-500	0	0
501-550	0	0
551-600	0	0
601-650	0	0
651-700	0	0
701-750	0	0
751-800	0	0
801-850	0	0
851-900	0	0
901-950	0	0
951-1,000	0	0
1,001-1,050	0	0
1,051-1,100	0	0
1,101-1,150	0	0
1,151-1,200	0	0
1,201-1,250	0	0
1,251-1,300	0	0
1,301-1,350	0	0
1,351-1,400	0	0
1,401-1,450	0	0
1,451-1,500	0	0
1,501-1,550	0	0
1,551-1,600	0	0
1,601-1,650	0	0
1,651-1,700	0	0
1,701-1,750	0	0
1,751-1,800	0	0
1,801-1,850	0	0
1,851-1,900	0	0
1,901-1,950	0	0
1,951-2,000	0	0
2,001-2,050	0	0
2,051-2,100	0	0
2,101-2,150	0	0
2,151-2,200	0	0
2,201-2,250	0	0
2,251-2,300	0	0
2,301-2,350	0	0
2,351-2,400	0	0
2,401-2,450	0	0
2,451-2,500	0	0
2,501-2,550	78	0
2,551-2,600	80	0
2,601-2,650	81	0
2,651-2,700	83	0
2,701-2,750	84	0
2,751-2,800	86	0
2,801-2,850	88	0
2,851-2,900	89	0
2,901-2,950	91	0
2,951-3,000	92	0
3,001-3,050	94	0
3,051-3,100	95	0
3,101-3,150	97	0
3,151-3,200	98	0
3,201-3,250	100	0
3,251-3,300	102	0

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
3,301-3,350	103	0
3,351-3,400	105	0
3,401-3,450	106	0
3,451-3,500	108	0
3,501-3,550	109	0
3,551-3,600	111	0
3,601-3,650	112	0
3,651-3,700	114	0
3,701-3,750	115	0
3,751-3,800	117	0
3,801-3,850	119	0
3,851-3,900	120	0
3,901-3,950	122	0
3,951-4,000	123	0
4,001-4,050	125	0
4,051-4,100	126	0
4,101-4,150	128	0
4,151-4,200	129	0
4,201-4,250	131	0
4,251-4,300	133	0
4,301-4,350	134	0
4,351-4,400	136	0
4,401-4,450	137	0
4,451-4,500	139	0
4,501-4,550	140	0
4,551-4,600	142	0
4,601-4,650	143	0
4,651-4,700	145	0
4,701-4,750	146	0
4,751-4,800	148	0
4,801-4,850	150	0
4,851-4,900	151	0
4,901-4,950	153	0
4,951-5,000	154	0
5,001-5,050	156	156
5,051-5,100	157	157
5,101-5,150	159	159
5,151-5,200	160	160
5,201-5,250	162	162
5,251-5,300	164	164
5,301-5,350	165	165
5,351-5,400	167	167
5,401-5,450	168	168
5,451-5,500	170	170
5,501-5,550	171	171
5,551-5,600	173	173
5,601-5,650	174	174
5,651-5,700	176	176
5,701-5,750	177	177
5,751-5,800	179	179
5,801-5,850	181	181
5,851-5,900	182	182
5,901-5,950	184	184
5,951-6,000	185	185
6,001-6,050	187	187
6,051-6,100	188	188
6,101-6,150	190	190
6,151-6,200	191	191
6,201-6,250	193	193
6,251-6,300	195	195
6,301-6,350	196	196
6,351-6,400	198	198
6,401-6,450	199	199
6,451-6,500	201	201
6,501-6,550	202	202
6,551-6,600	204	204

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
6,601-6,650	205	205
6,651-6,700	207	207
6,701-6,750	208	208
6,751-6,800	210	210
6,801-6,850	212	212
6,851-6,900	213	213
6,901-6,950	215	215
6,951-7,000	216	216
7,001-7,050	218	218
7,051-7,100	219	219
7,101-7,150	221	221
7,151-7,200	222	222
7,201-7,250	224	224
7,301-7,350	227	227
7,251-7,300	226	226
7,351-7,400	229	229
7,401-7,450	230	230
7,451-7,500	232	232
7,501-7,550	233	233
7,551-7,600	235	235
7,601-7,650	236	236
7,651-7,700	238	238
7,701-7,750	239	239
7,751-7,800	241	241
7,801-7,850	243	243
7,851-7,900	244	244
7,901-7,950	246	246
7,951-8,000	247	247
8,001-8,050	249	249
8,051-8,100	250	250
8,101-8,150	252	252
8,151-8,200	253	253
8,201-8,250	255	255
8,251-8,300	257	257
8,301-8,350	258	258
8,351-8,400	260	260
8,401-8,450	261	261
8,451-8,500	263	263
8,501-8,550	264	264
8,551-8,600	266	266
8,601-8,650	267	267
8,651-8,700	269	269
8,701-8,750	270	270
8,751-8,800	272	272
8,801-8,850	274	274
8,851-8,900	275	275
8,901-8,950	277	277
8,951-9,000	278	278
9,001-9,050	280	280
9,051-9,100	281	281
9,101-9,150	283	283
9,151-9,200	284	284
9,201-9,250	286	286
9,251-9,300	288	288
9,301-9,350	289	289
9,351-9,400	291	291
9,401-9,450	292	292
9,451-9,500	294	294
9,501-9,550	295	295
9,551-9,600	297	297
9,601-9,650	298	298
9,651-9,700	300	300
9,701-9,750	301	301
9,751-9,800	303	303
9,801-9,850	305	305
9,851-9,900	306	306

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
9,901-9,950	308	308
9,951-10,000-	309	309
10,001-10,050-	311	311
10,051-10,100-	312	312
10,101-10,150-	314	314
10,151-10,200	315	315
10,201-10,250	317	317
10,251-10,300	319	319
10,301-10,350	320	320
10,351-10,400	322	322
10,401-10,450	323	323
10,451-10,500	325	325
10,501-10,550	326	326
10,551-10,600	328	328
10,601-10,650	329	329
10,651-10,700	331	331
10,701-10,750	332	332
10,751-10,800	334	334
10,801-10,850	336	336
10,851-10,900	337	337
10,901-10,950	339	339
10,951-11,000	340	340
11,001-11,050	342	342
11,051-11,100	343	343
11,101-11,150	345	345
11,151-11,200	346	346
11,201-11,250	348	348
11,251-11,300	350	350
11,301-11,350	351	351
11,351-11,400	353	353
11,401-11,450	354	354
11,451-11,500	356	356
11,501-11,550	357	357
11,551-11,600	359	359
11,601-11,650	360	360
11,651-11,700	362	362
11,701-11,750	363	363
11,751-11,800	365	365
11,801-11,850	367	367
11,851-11,900	368	368
11,901-11,950	370	370
11,951-12,000	371	371
12,001-12,050	373	373
12,051-12,100	374	374
12,101-12,150	376	376
12,151-12,200	377	377
12,201-12,250	379	379
12,251-12,300	381	381
12,301-12,350	382	382
12,351-12,400	384	384
12,401-12,450	385	385
12,401-12,450	385	385
12,451-12,500	387	387
12,501-12,550	388	388
12,551-12,600	390	390
12,601-12,650	391	391
12,651-12,700	393	393
12,701-12,750	394	394
12,751-12,800	396	396
12,801-12,850	398	398
12,851-12,900	399	399
12,901-12,950	401	401
12,951-13,000	402	402
13,001-13,050	404	404
13,051-13,100	405	405
13,101-13,150	407	407
13,151-13,200	408	408

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
13,201-13,250	410	410
13,251-13,300	412	412
13,301-13,350	413	413
13,351-13,400	415	415
13,401-13,450	416	416
13,451-13,500	418	418
13,501-13,550	419	419
13,551-13,600	421	421
13,601-13,650	422	422
13,651-13,700	424	424
13,701-13,750	425	425
13,751-13,800	427	427
13,801-13,850	429	429
13,851-13,900	430	430
13,901-13,950	432	432
13,951-14,000	433	433
14,001-14,050	435	435
14,051-14,100	436	436
14,101-14,150	438	438
14,151-14,200	439	439
14,201-14,250	441	441
14,251-14,300	443	443
14,301-14,350	444	444
14,351-14,400	446	446
14,401-14,450	447	447
14,451-14,500	449	449
14,501-14,550	450	450
14,551-14,600	452	452
14,601-14,650	453	453
14,651-14,700	455	455
14,701-14,750	456	456
14,751-14,800	458	458
14,801-14,850	460	460
14,851-14,900	461	461
14,901-14,950	463	463
14,951-15,000	464	464
15,001-15,050	466	466
15,051-15,100	469	467
15,101-15,150	472	469
15,151-15,200	474	470
15,201-15,250	477	472
15,251-15,300	479	474
15,301-15,350	482	475
15,351-15,400	485	477
15,401-15,450	487	478
15,451-15,500	490	480
15,501-15,550	493	481
15,551-15,600	495	483
15,601-15,650	498	484
15,651-15,700	500	486
15,701-15,750	503	487
15,751-15,800	506	489
15,801-15,850	508	491
15,801-15,850	508	491
15,851-15,900	511	492
15,901-15,950	514	494
15,951-16,000	516	495
16,001-16,050	519	497
16,051-16,100	521	498
16,101-16,150	524	500
16,151-16,200	527	501
16,201-16,250	529	503
16,251-16,300	532	505
16,301-16,350	535	506
16,351-16,400	537	508
16,401-16,450	540	509
16,451-16,500	542	511

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
16,501-16,550	545	512
16,551-16,600	548	514
16,601-16,650	550	515
16,651-16,700	553	517
16,701-16,750	556	518
16,751-16,800	558	520
16,801-16,850	561	522
16,851-16,900	563	523
16,901-16,950	566	525
16,951-17,000	569	526
17,001-17,050	571	528
17,051-17,100	574	529
17,101-17,150	577	531
17,151-17,200	579	532
17,201-17,250	582	534
17,251-17,300	584	536
17,301-17,350	587	537
17,351-17,400	590	539
17,401-17,450	592	540
17,451-17,500	595	542
17,501-17,550	598	543
17,551-17,600	600	545
17,601-17,650	603	546
17,651-17,700	605	548
17,701-17,750	608	549
17,751-17,800	611	551
17,801-17,850	613	553
17,851-17,900	616	554
17,901-17,950	619	556
17,951-18,000	621	557
18,001-18,050	624	559
18,051-18,100	626	560
18,101-18,150	629	562
18,151-18,200	632	563
18,201-18,250	634	565
18,251-18,300	637	567
18,301-18,350	640	568
18,351-18,400	642	570
18,401-18,450	645	571
18,451-18,500	647	573
18,501-18,550	650	574
18,551-18,600	653	576
18,601-18,650	655	577
18,651-18,700	658	579
18,701-18,750	661	580
18,751-18,800	663	582
18,801-18,850	666	584
18,851-18,900	668	585
18,901-18,950	671	587
18,951-19,000	674	588
19,001-19,050	676	590
19,051-19,100	679	591
19,101-19,150	682	593
19,151-19,200	684	594
19,201-19,250	687	596
19,251-19,300	689	598
19,301-19,350	692	599
19,351-19,400	695	601
19,401-19,450	697	602
19,451-19,500	700	604
19,501-19,550	703	605
19,551-19,600	705	607
19,601-19,650	708	608
19,651-19,700	710	610
19,701-19,750	713	611
19,751-19,800	716	613

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
19,801-19,850	718	615
19,851-19,900	721	616
19,901-19,950	724	618
19,951-20,000	726	619
20,001-20,050	729	621
20,051-20,100	731	622
20,101-20,150	734	624
20,151-20,200	737	625
20,201-20,250	739	627
20,251-20,300	742	629
20,301-20,350	745	630
20,351-20,400	747	632
20,401-20,450	750	633
20,451-20,500	752	635
20,501-20,550	755	636
20,551-20,600	758	638
20,601-20,650	760	639
20,651-20,700	763	641
20,701-20,750	766	642
20,751-20,800	768	644
20,801-20,850	771	646
20,851-20,900	773	647
20,901-20,950	776	649
20,951-21,000	779	650
21,001-21,050	781	652
21,051-21,100	784	653
21,101-21,150	787	655
21,151-21,200	789	656
21,201-21,250	792	658
21,251-21,300	794	660
21,301-21,350	797	661
21,351-21,400	800	663
21,401-21,450	802	664
21,451-21,500	805	666
21,501-21,550	808	667
21,551-21,600	810	669
21,601-21,650	813	670
21,651-21,700	815	672
21,701-21,750	818	673
21,751-21,800	821	675
21,801-21,850	823	677
21,851-21,900	826	678
21,901-21,950	829	680
21,951-22,000	831	681
22,001-22,050	834	683
22,051-22,100	836	684
22,101-22,150	839	686
22,151-22,200	842	687
22,201-22,250	844	689
22,251-22,300	847	691
22,301-22,350	850	692
22,351-22,400	852	694
22,401-22,450	855	695
22,451-22,500	857	697
22,501-22,550	860	698
22,551-22,600	863	700
22,601-22,650	865	701
22,651-22,700	868	703
22,701-22,750	871	704
22,751-22,800	873	706
22,801-22,850	876	708
22,851-22,900	878	709
22,901-22,950	881	711
22,951-23,000	884	712
23,001-23,050	886	714
23,051-23,100	889	715

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
23,101-23,150	892	717
23,151-23,200	894	718
23,201-23,250	897	720
23,251-23,300	899	722
23,301-23,350	902	723
23,351-23,400	905	725
23,401-23,450	907	726
23,451-23,500	910	728
23,501-23,550	913	729
23,551-23,600	915	731
23,601-23,650	918	732
23,651-23,700	920	734
23,701-23,750	923	735
23,751-23,800	926	737
23,801-23,850	928	739
23,851-23,900	931	740
23,901-23,950	934	742
23,951-24,000	936	743
24,001-24,050	939	745
24,051-24,100	941	746
24,101-24,150	944	748
24,151-24,200	947	749
24,201-24,250	949	751
24,251-24,300	952	753
24,301-24,350	955	754
24,351-24,400	957	756
24,401-24,450	960	757
24,451-24,500	962	759
24,501-24,550	965	760
24,551-24,600	968	762
24,601-24,650	970	763
24,651-24,700	973	765
24,701-24,750	976	766
24,751-24,800	978	768
24,801-24,850	981	770
24,851-24,900	983	771
24,901-24,950	986	773
24,951-25,000	989	774
25,001-25,050	991	776
25,051-25,100	994	777
25,101-25,150	997	779
25,151-25,200	999	780
25,201-25,250	1,002	782
25,251-25,300	1,004	784
25,301-25,350	1,007	785
25,351-25,400	1,010	787
25,401-25,450	1,012	788
25,451-25,500	1,015	790
25,501-25,550	1,018	791
25,551-25,600	1,020	793
25,601-25,650	1,023	794
25,651-25,700	1,025	796
25,701-25,750	1,028	797
25,751-25,800	1,031	799
25,801-25,850	1,033	801
25,851-25,900	1,036	802
25,901-25,950	1,039	804
25,951-26,000	1,041	805
26,001-26,050	1,044	807
26,051-26,100	1,046	808
26,101-26,150	1,049	810
26,151-26,200	1,052	811
26,201-26,250	1,054	813
26,251-26,300	1,057	815
26,301-26,350	1,060	816
26,351-26,400	1,062	818

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
26,401-26,450	1,065	819
26,451-26,500	1,067	821
26,501-26,550	1,070	822
26,551-26,600	1,073	824
26,601-26,650	1,075	825
26,651-26,700	1,078	827
26,701-26,750	1,081	828
26,751-26,800	1,083	830
26,801-26,850	1,086	832
26,851-26,900	1,088	833
26,901-26,950	1,091	835
26,951-27,000	1,094	836
27,001-27,050	1,096	838
27,051-27,100	1,099	839
27,101-27,150	1,102	841
27,151-27,200	1,104	842
27,201-27,250	1,107	844
27,251-27,300	1,109	846
27,301-27,350	1,112	847
27,351-27,400	1,115	849
27,401-27,450	1,117	850
27,451-27,500	1,120	852
27,501-27,550	1,123	853
27,551-27,600	1,125	855
27,601-27,650	1,128	856
27,651-27,700	1,130	858
27,701-27,750	1,133	859
27,751-27,800	1,136	861
27,801-27,850	1,138	863
27,851-27,900	1,141	864
27,901-27,950	1,144	866
27,951-28,000	1,146	867
28,001-28,050	1,149	869
28,051-28,100	1,151	870
28,101-28,150	1,154	872
28,151-28,200	1,157	873
28,201-28,250	1,159	875
28,251-28,300	1,162	877
28,301-28,350	1,165	878
28,351-28,400	1,167	880
28,401-28,450	1,170	881
28,451-28,500	1,172	883
28,501-28,550	1,175	884
28,551-28,600	1,178	886
28,601-28,650	1,180	887
28,651-28,700	1,183	889
28,701-28,750	1,186	890
28,751-28,800	1,188	892
28,801-28,850	1,191	894
28,851-28,900	1,193	895
28,901-28,950	1,196	897
28,951-29,000	1,199	898
29,001-29,050	1,201	900
29,051-29,100	1,204	901
29,101-29,150	1,207	903
29,151-29,200	1,209	904
29,201-29,250	1,212	906
29,251-29,300	1,214	908
29,301-29,350	1,217	909
29,351-29,400	1,220	911
29,401-29,450	1,222	912
29,451-29,500	1,225	914
29,501-29,550	1,228	915
29,551-29,600	1,230	917
29,601-29,650	1,233	918
29,651-29,700	1,235	920

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
29,701-29,750	1,238	921
29,751-29,800	1,241	923
29,801-29,850	1,243	925
29,851-29,900	1,246	926
29,901-29,950	1,249	928
29,951-30,000	1,251	929
30,001-30,050	1,254	931
30,051-30,100	1,257	934
30,101-30,150	1,260	937
30,151-30,200	1,263	939
30,201-30,250	1,265	942
30,251-30,300	1,268	944
30,301-30,350	1,271	947
30,351-30,400	1,274	950
30,401-30,450	1,277	952
30,451-30,500	1,280	955
30,501-30,550	1,282	958
30,551-30,600	1,285	960
30,601-30,650	1,288	963
30,651-30,700	1,291	965
30,701-30,750	1,294	968
30,751-30,800	1,297	971
30,801-30,850	1,300	973
30,851-30,900	1,302	976
30,901-30,950	1,305	979
30,951-31,000	1,308	981
31,001-31,050	1,311	984
31,051-31,100	1,314	986
31,101-31,150	1,317	989
31,151-31,200	1,320	992
31,201-31,250	1,322	994
31,251-31,300	1,325	997
31,301-31,350	1,328	1,000
31,351-31,400	1,331	1,002
31,401-31,450	1,334	1,005
31,451-31,500	1,337	1,007
31,501-31,550	1,339	1,010
31,551-31,600	1,342	1,013
31,601-31,650	1,345	1,015
31,651-31,700	1,348	1,018
31,701-31,750	1,351	1,021
31,751-31,800	1,354	1,023
31,801-31,850	1,357	1,026
31,851-31,900	1,359	1,028
31,901-31,950	1,362	1,031
31,951-32,000	1,365	1,034
32,001-32,050	1,368	1,036
32,051-32,100	1,371	1,039
32,101-32,150	1,374	1,042
32,151-32,200	1,377	1,044
32,201-32,250	1,379	1,047
32,251-32,300	1,382	1,049
32,301-32,350	1,385	1,052
32,351-32,400	1,388	1,055
32,401-32,450	1,391	1,057
32,451-32,500	1,394	1,060
32,501-32,550	1,396	1,063
32,551-32,600	1,399	1,065
32,601-32,650	1,402	1,068
32,651-32,700	1,405	1,070
32,701-32,750	1,408	1,073
32,751-32,800	1,411	1,076
32,801-32,850	1,414	1,078
32,851-32,900	1,416	1,081
32,901-32,950	1,419	1,084
32,951-33,000	1,422	1,086

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
33,001-33,050	1,425	1,089
33,051-33,100	1,428	1,091
33,101-33,150	1,431	1,094
33,151-33,200	1,434	1,097
33,201-33,250	1,436	1,099
33,251-33,300	1,439	1,102
33,301-33,350	1,442	1,105
33,351-33,400	1,445	1,107
33,401-33,450	1,448	1,110
33,451-33,500	1,451	1,112
33,501-33,550	1,453	1,115
33,551-33,600	1,456	1,118
33,601-33,650	1,459	1,120
33,651-33,700	1,462	1,123
33,701-33,750	1,465	1,126
33,751-33,800	1,468	1,128
33,801-33,850	1,471	1,131
33,851-33,900	1,473	1,133
33,901-33,950	1,476	1,136
33,951-34,000	1,479	1,139
34,001-34,050	1,482	1,141
34,051-34,100	1,485	1,144
34,101-34,150	1,488	1,147
34,151-34,200	1,491	1,149
34,201-34,250	1,493	1,152
34,251-34,300	1,496	1,154
34,301-34,350	1,499	1,157
34,351-34,400	1,502	1,160
34,401-34,450	1,505	1,162
34,451-34,500	1,508	1,165
34,501-34,550	1,510	1,168
34,551-34,600	1,513	1,170
34,601-34,650	1,516	1,173
34,651-34,700	1,519	1,175
34,701-34,750	1,522	1,178
34,751-34,800	1,525	1,181
34,801-34,850	1,528	1,183
34,851-34,900	1,530	1,186
34,901-34,950	1,533	1,189
34,951-35,000	1,536	1,191
35,001-35,050	1,539	1,194
35,051-35,100	1,542	1,196
35,101-35,150	1,545	1,199
35,151-35,200	1,548	1,202
35,201-35,250	1,550	1,204
35,251-35,300	1,553	1,207
35,301-35,350	1,556	1,210
35,351-35,400	1,559	1,212
35,401-35,450	1,562	1,215
35,451-35,500	1,565	1,217
35,501-35,550	1,567	1,220
35,551-35,600	1,570	1,223
35,601-35,650	1,573	1,225
35,651-35,700	1,576	1,228
35,701-35,750	1,579	1,231
35,751-35,800	1,582	1,233
35,801-35,850	1,585	1,236
35,851-35,900	1,587	1,238
35,901-35,950	1,590	1,241
35,951-36,000	1,593	1,244
36,001-36,050	1,596	1,246
36,051-36,100	1,599	1,249
36,101-36,150	1,602	1,252
36,151-36,200	1,605	1,254
36,201-36,250	1,607	1,257
36,251-36,300	1,610	1,259

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
36,301-36,350	1,613	1,262
36,351-36,400	1,616	1,265
36,401-36,450	1,619	1,267
36,451-36,500	1,622	1,270
36,501-36,550	1,624	1,273
36,551-36,600	1,627	1,275
36,601-36,650	1,630	1,278
36,651-36,700	1,633	1,280
36,701-36,750	1,636	1,283
36,751-36,800	1,639	1,286
36,801-36,850	1,642	1,288
36,851-36,900	1,644	1,291
36,901-36,950	1,647	1,294
36,951-37,000	1,650	1,296
37,001-37,050	1,653	1,299
37,051-37,100	1,656	1,301
37,101-37,150	1,659	1,304
37,151-37,200	1,662	1,307
37,201-37,250	1,664	1,309
37,251-37,300	1,667	1,312
37,301-37,350	1,670	1,315
37,351-37,400	1,673	1,317
37,401-37,450	1,676	1,320
37,451-37,500	1,679	1,322
37,501-37,550	1,681	1,325
37,551-37,600	1,684	1,328
37,601-37,650	1,687	1,330
37,651-37,700	1,690	1,333
37,701-37,750	1,693	1,336
37,751-37,800	1,696	1,338
37,801-37,850	1,699	1,341
37,851-37,900	1,701	1,343
37,901-37,950	1,704	1,346
37,951-38,000	1,707	1,349
38,001-38,050	1,710	1,351
38,051-38,100	1,713	1,354
38,101-38,150	1,716	1,357
38,151-38,200	1,719	1,359
38,201-38,250	1,721	1,362
38,251-38,300	1,724	1,364
38,301-38,350	1,727	1,367
38,351-38,400	1,730	1,370
38,401-38,450	1,733	1,372
38,451-38,500	1,736	1,375
38,501-38,550	1,738	1,378
38,551-38,600	1,741	1,380
38,601-38,650	1,744	1,383
38,651-38,700	1,747	1,385
38,701-38,750	1,750	1,388
38,751-38,800	1,753	1,391
38,801-38,850	1,756	1,393
38,851-38,900	1,758	1,396
38,901-38,950	1,761	1,399
38,951-39,000	1,764	1,401
39,001-39,050	1,767	1,404
39,051-39,100	1,770	1,406
39,101-39,150	1,773	1,409
39,151-39,200	1,776	1,412
39,201-39,250	1,778	1,414
39,251-39,300	1,781	1,417
39,301-39,350	1,784	1,420
39,351-39,400	1,787	1,422
39,401-39,450	1,790	1,425
39,451-39,500	1,793	1,427
39,501-39,550	1,795	1,430
39,551-39,600	1,798	1,433

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
36,301-36,350	1,613	1,262
36,351-36,400	1,616	1,265
36,401-36,450	1,619	1,267
36,451-36,500	1,622	1,270
36,501-36,550	1,624	1,273
36,551-36,600	1,627	1,275
36,601-36,650	1,630	1,278
36,651-36,700	1,633	1,280
36,701-36,750	1,636	1,283
36,751-36,800	1,639	1,286
36,801-36,850	1,642	1,288
36,851-36,900	1,644	1,291
36,901-36,950	1,647	1,294
36,951-37,000	1,650	1,296
37,001-37,050	1,653	1,299
37,051-37,100	1,656	1,301
37,101-37,150	1,659	1,304
37,151-37,200	1,662	1,307
37,201-37,250	1,664	1,309
37,251-37,300	1,667	1,312
37,301-37,350	1,670	1,315
37,351-37,400	1,673	1,317
37,401-37,450	1,676	1,320
37,451-37,500	1,679	1,322
37,501-37,550	1,681	1,325
37,551-37,600	1,684	1,328
37,601-37,650	1,687	1,330
37,651-37,700	1,690	1,333
37,701-37,750	1,693	1,336
37,751-37,800	1,696	1,338
37,801-37,850	1,699	1,341
37,851-37,900	1,701	1,343
37,901-37,950	1,704	1,346
37,951-38,000	1,707	1,349
38,001-38,050	1,710	1,351
38,051-38,100	1,713	1,354
38,101-38,150	1,716	1,357
38,151-38,200	1,719	1,359
38,201-38,250	1,721	1,362
38,251-38,300	1,724	1,364
38,301-38,350	1,727	1,367
38,351-38,400	1,730	1,370
38,401-38,450	1,733	1,372
38,451-38,500	1,736	1,375
38,501-38,550	1,738	1,378
38,551-38,600	1,741	1,380
38,601-38,650	1,744	1,383
38,651-38,700	1,747	1,385
38,701-38,750	1,750	1,388
38,751-38,800	1,753	1,391
38,801-38,850	1,756	1,393
38,851-38,900	1,758	1,396
38,901-38,950	1,761	1,399
38,951-39,000	1,764	1,401
39,001-39,050	1,767	1,404
39,051-39,100	1,770	1,406
39,101-39,150	1,773	1,409
39,151-39,200	1,776	1,412
39,201-39,250	1,778	1,414
39,251-39,300	1,781	1,417
39,301-39,350	1,784	1,420
39,351-39,400	1,787	1,422
39,401-39,450	1,790	1,425
39,451-39,500	1,793	1,427
39,501-39,550	1,795	1,430
39,551-39,600	1,798	1,433

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
39,601-39,650	1,801	1,435
39,651-39,700	1,804	1,438
39,701-39,750	1,807	1,441
39,751-39,800	1,810	1,443
39,801-39,850	1,813	1,446
39,851-39,900	1,815	1,448
39,901-39,950	1,818	1,451
39,951-40,000	1,821	1,454
40,001-40,050	1,824	1,456
40,051-40,100	1,827	1,459
40,101-40,150	1,830	1,462
40,151-40,200	1,833	1,464
40,201-40,250	1,835	1,467
40,251-40,300	1,838	1,469
40,301-40,350	1,841	1,472
40,351-40,400	1,844	1,475
40,401-40,450	1,847	1,477
40,451-40,500	1,850	1,480
40,501-40,550	1,852	1,483
40,551-40,600	1,855	1,485
40,601-40,650	1,858	1,488
40,651-40,700	1,861	1,490
40,701-40,750	1,864	1,493
40,751-40,800	1,867	1,496
40,801-40,850	1,870	1,498
40,851-40,900	1,872	1,501
40,901-40,950	1,875	1,504
40,951-41,000	1,878	1,506
41,001-41,050	1,881	1,509
41,051-41,100	1,884	1,511
41,101-41,150	1,887	1,514
41,151-41,200	1,890	1,517
41,201-41,250	1,892	1,519
41,251-41,300	1,895	1,522
41,301-41,350	1,898	1,525
41,351-41,400	1,901	1,527
41,401-41,450	1,904	1,530
41,451-41,500	1,907	1,532
41,501-41,550	1,909	1,535
41,551-41,600	1,912	1,538
41,601-41,650	1,915	1,540
41,651-41,700	1,918	1,543
41,701-41,750	1,921	1,546
41,751-41,800	1,924	1,548
41,801-41,850	1,927	1,551
41,851-41,900	1,929	1,553
41,901-41,950	1,932	1,556
41,951-42,000	1,935	1,559
42,001-42,050	1,938	1,561
42,051-42,100	1,941	1,564
42,101-42,150	1,944	1,567
42,151-42,200	1,947	1,569
42,201-42,250	1,949	1,572
42,251-42,300	1,952	1,574
42,301-42,350	1,955	1,577
42,351-42,400	1,958	1,580
42,401-42,450	1,961	1,582
42,451-42,500	1,964	1,585
42,501-42,550	1,966	1,588
42,551-42,600	1,969	1,590
42,601-42,650	1,972	1,593
42,651-42,700	1,975	1,595
42,701-42,750	1,978	1,598
42,751-42,800	1,981	1,601
42,801-42,850	1,984	1,603
42,851-42,900	1,986	1,606

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
42,901-42,950	1,989	1,609
42,951-43,000	1,992	1,611
43,001-43,050	1,995	1,614
43,051-43,100	1,998	1,616
43,101-43,150	2,001	1,619
43,151-43,200	2,004	1,622
43,201-43,250	2,006	1,624
43,251-43,300	2,009	1,627
43,301-43,350	2,012	1,630
43,351-43,400	2,015	1,632
43,401-43,450	2,018	1,635
43,451-43,500	2,021	1,637
43,501-43,550	2,023	1,640
43,551-43,600	2,026	1,643
43,601-43,650	2,029	1,645
43,651-43,700	2,032	1,648
43,701-43,750	2,035	1,651
43,751-43,800	2,038	1,653
43,801-43,850	2,041	1,656
43,851-43,900	2,043	1,658
43,901-43,950	2,046	1,661
43,951-44,000	2,049	1,664
44,001-44,050	2,052	1,666
44,051-44,100	2,055	1,669
44,101-44,150	2,058	1,672
44,151-44,200	2,061	1,674
44,201-44,250	2,063	1,677
44,251-44,300	2,066	1,679
44,301-44,350	2,069	1,682
44,351-44,400	2,072	1,685
44,401-44,450	2,075	1,687
44,451-44,500	2,078	1,690
44,501-44,550	2,080	1,693
44,551-44,600	2,083	1,695
44,601-44,650	2,086	1,698
44,651-44,700	2,089	1,700
44,701-44,750	2,092	1,703
44,751-44,800	2,095	1,706
44,801-44,850	2,098	1,708
44,851-44,900	2,100	1,711
44,901-44,950	2,103	1,714
44,951-45,000	2,106	1,716
45,001-45,050	2,109	1,719
45,051-45,100	2,112	1,721
45,101-45,150	2,115	1,724
45,151-45,200	2,118	1,727
45,201-45,250	2,120	1,729
45,251-45,300	2,123	1,732
45,301-45,350	2,126	1,735
45,351-45,400	2,129	1,737
45,401-45,450	2,132	1,740
45,451-45,500	2,135	1,742
45,501-45,550	2,137	1,745
45,551-45,600	2,140	1,748
45,601-45,650	2,143	1,750
45,651-45,700	2,146	1,753
45,701-45,750	2,149	1,756
45,751-45,800	2,152	1,758
45,801-45,850	2,155	1,761
45,851-45,900	2,157	1,763
45,901-45,950	2,160	1,766
45,951-46,000	2,163	1,769
46,001-46,050	2,166	1,771
46,051-46,100	2,169	1,774
46,101-46,150	2,172	1,777
46,151-46,200	2,175	1,779

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
46,201-46,250	2,177	1,782
46,251-46,300	2,180	1,784
46,301-46,350	2,183	1,787
46,351-46,400	2,186	1,790
46,401-46,450	2,189	1,792
46,451-46,500	2,192	1,795
46,501-46,550	2,194	1,798
46,551-46,600	2,197	1,800
46,601-46,650	2,200	1,803
46,651-46,700	2,203	1,805
46,701-46,750	2,206	1,808
46,751-46,800	2,209	1,811
46,801-46,850	2,212	1,813
46,851-46,900	2,214	1,816
46,901-46,950	2,217	1,819
46,951-47,000	2,220	1,821
47,001-47,050	2,223	1,824
47,051-47,100	2,226	1,826
47,101-47,150	2,229	1,829
47,151-47,200	2,232	1,832
47,201-47,250	2,234	1,834
47,251-47,300	2,237	1,837
47,301-47,350	2,240	1,840
47,351-47,400	2,243	1,842
47,401-47,450	2,246	1,845
47,451-47,500	2,249	1,847
47,501-47,550	2,251	1,850
47,551-47,600	2,254	1,853
47,601-47,650	2,257	1,855
47,651-47,700	2,260	1,858
47,701-47,750	2,263	1,861
47,751-47,800	2,266	1,863
47,801-47,850	2,269	1,866
47,851-47,900	2,271	1,868
47,901-47,950	2,274	1,871
47,951-48,000	2,277	1,874
48,001-48,050	2,280	1,876
48,051-48,100	2,283	1,879
48,101-48,150	2,286	1,882
48,151-48,200	2,289	1,884
48,201-48,250	2,291	1,887
48,251-48,300	2,294	1,889
48,301-48,350	2,297	1,892
48,351-48,400	2,300	1,895
48,401-48,450	2,303	1,897
48,451-48,500	2,306	1,900
48,501-48,550	2,308	1,903
48,551-48,600	2,311	1,905
48,601-48,650	2,314	1,908
48,651-48,700	2,317	1,910
48,701-48,750	2,320	1,913
48,751-48,800	2,323	1,916
48,801-48,850	2,326	1,918
48,851-48,900	2,328	1,921
48,901-48,950	2,331	1,924
48,951-49,000	2,334	1,926
49,001-49,050	2,337	1,929
49,051-49,100	2,340	1,931
49,101-49,150	2,343	1,934
49,151-49,200	2,346	1,937
49,201-49,250	2,348	1,939
49,251-49,300	2,351	1,942
49,301-49,350	2,354	1,945
49,351-49,400	2,357	1,947
49,401-49,450	2,360	1,950
49,451-49,500	2,363	1,952

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
49,501-49,550	2,365	1,955
49,551-49,600	2,368	1,958
49,601-49,650	2,371	1,960
49,651-49,700	2,374	1,963
49,701-49,750	2,377	1,966
49,751-49,800	2,380	1,968
49,801-49,850	2,383	1,971
49,851-49,900	2,385	1,973
49,901-49,950	2,388	1,976
49,951-50,000	2,391	1,979
50,001-50,050	2,394	1,981
50,051-50,100	2,397	1,984
50,101-50,150	2,400	1,987
50,151-50,200	2,403	1,989
50,201-50,250	2,405	1,992
50,251-50,300	2,408	1,994
50,301-50,350	2,411	1,997
50,351-50,400	2,414	2,000
50,401-50,450	2,417	2,002
50,451-50,500	2,420	2,005
50,501-50,550	2,422	2,008
50,551-50,600	2,425	2,010
50,601-50,650	2,428	2,013
50,651-50,700	2,431	2,015
50,701-50,750	2,434	2,018
50,751-50,800	2,437	2,021
50,801-50,850	2,440	2,023
50,851-50,900	2,442	2,026
50,901-50,950	2,445	2,029
50,951-51,000	2,448	2,031
51,001-51,050	2,451	2,034
51,051-51,100	2,454	2,036
51,101-51,150	2,457	2,039
51,151-51,200	2,460	2,042
51,201-51,250	2,462	2,044
51,251-51,300	2,465	2,047
51,301-51,350	2,468	2,050
51,351-51,400	2,471	2,052
51,401-51,450	2,474	2,055
51,451-51,500	2,477	2,057
51,501-51,550	2,479	2,060
51,551-51,600	2,482	2,063
51,601-51,650	2,485	2,065
51,651-51,700	2,488	2,068
51,701-51,750	2,491	2,071
51,751-51,800	2,494	2,073
51,801-51,850	2,497	2,076
51,851-51,900	2,499	2,078
51,901-51,950	2,502	2,081
51,951-52,000	2,505	2,084
52,001-52,050	2,508	2,086
52,051-52,100	2,511	2,089
52,101-52,150	2,514	2,092
52,151-52,200	2,517	2,094
52,201-52,250	2,519	2,097
52,251-52,300	2,522	2,099
52,301-52,350	2,525	2,102
52,351-52,400	2,528	2,105
52,401-52,450	2,531	2,107
52,451-52,500	2,534	2,110
52,501-52,550	2,536	2,113
52,551-52,600	2,539	2,115
52,601-52,650	2,542	2,118
52,651-52,700	2,545	2,120
52,701-52,750	2,548	2,123
52,751-52,800	2,551	2,126

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
52,801-52,850	2,554	2,128
52,851-52,900	2,556	2,131
52,901-52,950	2,559	2,134
52,951-53,000	2,562	2,136
53,001-53,050	2,565	2,139
53,051-53,100	2,568	2,141
53,101-53,150	2,571	2,144
53,151-53,200	2,574	2,147
53,201-53,250	2,576	2,149
53,251-53,300	2,579	2,152
53,301-53,350	2,582	2,155
53,351-53,400	2,585	2,157
53,401-53,450	2,588	2,160
53,451-53,500	2,591	2,162
53,501-53,550	2,593	2,165
53,551-53,600	2,596	2,168
53,601-53,650	2,599	2,170
53,651-53,700	2,602	2,173
53,701-53,750	2,605	2,176
53,751-53,800	2,608	2,178
53,801-53,850	2,611	2,181
53,851-53,900	2,613	2,183
53,901-53,950	2,616	2,186
53,951-54,000	2,619	2,189
54,001-54,050	2,622	2,191
54,051-54,100	2,625	2,194
54,101-54,150	2,628	2,197
54,151-54,200	2,631	2,199
54,201-54,250	2,633	2,202
54,251-54,300	2,636	2,204
54,301-54,350	2,639	2,207
54,351-54,400	2,642	2,210
54,401-54,450	2,645	2,212
54,451-54,500	2,648	2,215
54,501-54,550	2,650	2,218
54,551-54,600	2,653	2,220
54,601-54,650	2,656	2,223
54,651-54,700	2,659	2,225
54,701-54,750	2,662	2,228
54,751-54,800	2,665	2,231
54,801-54,850	2,668	2,233
54,851-54,900	2,670	2,236
54,901-54,950	2,673	2,239
54,951-55,000	2,676	2,241
55,001-55,050	2,679	2,244
55,051-55,100	2,682	2,246
55,101-55,150	2,685	2,249
55,151-55,200	2,688	2,252
55,201-55,250	2,690	2,254
55,251-55,300	2,693	2,257
55,301-55,350	2,696	2,260
55,351-55,400	2,699	2,262
55,401-55,450	2,702	2,265
55,451-55,500	2,705	2,267
55,501-55,550	2,707	2,270
55,551-55,600	2,710	2,273
55,601-55,650	2,713	2,275
55,651-55,700	2,716	2,278
55,701-55,750	2,719	2,281
55,751-55,800	2,722	2,283
55,801-55,850	2,725	2,286
55,851-55,900	2,727	2,288
55,901-55,950	2,730	2,291
55,951-56,000	2,733	2,294
56,001-56,050	2,736	2,296
56,051-56,100	2,739	2,299

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
56,101-56,150	2,742	2,302
56,151-56,200	2,745	2,304
56,201-56,250	2,747	2,307
56,251-56,300	2,750	2,309
56,301-56,350	2,753	2,312
56,351-56,400	2,756	2,315
56,401-56,450	2,759	2,317
56,451-56,500	2,762	2,320
56,501-56,550	2,764	2,323
56,551-56,600	2,767	2,325
56,601-56,650	2,770	2,328
56,651-56,700	2,773	2,330
56,701-56,750	2,776	2,333
56,751-56,800	2,779	2,336
56,801-56,850	2,782	2,338
56,851-56,900	2,784	2,341
56,901-56,950	2,787	2,344
56,951-57,000	2,790	2,346
57,001-57,050	2,793	2,349
57,051-57,100	2,796	2,351
57,101-57,150	2,799	2,354
57,151-57,200	2,802	2,357
57,201-57,250	2,804	2,359
57,251-57,300	2,807	2,362
57,301-57,350	2,810	2,365
57,351-57,400	2,813	2,367
57,401-57,450	2,816	2,370
57,451-57,500	2,819	2,372
57,501-57,550	2,821	2,375
57,551-57,600	2,824	2,378
57,601-57,650	2,827	2,380
57,651-57,700	2,830	2,383
57,701-57,750	2,833	2,386
57,751-57,800	2,836	2,388
57,801-57,850	2,839	2,391
57,851-57,900	2,841	2,393
57,901-57,950	2,844	2,396
57,951-58,000	2,847	2,399
58,001-58,050	2,850	2,401
58,051-58,100	2,853	2,404
58,101-58,150	2,856	2,407
58,151-58,200	2,859	2,409
58,201-58,250	2,861	2,412
58,251-58,300	2,864	2,414
58,301-58,350	2,867	2,417
58,351-58,400	2,870	2,420
58,401-58,450	2,873	2,422
58,451-58,500	2,876	2,425
58,501-58,550	2,878	2,428
58,551-58,600	2,881	2,430
58,601-58,650	2,884	2,433
58,651-58,700	2,887	2,435
58,701-58,750	2,890	2,438
58,751-58,800	2,893	2,441
58,801-58,850	2,896	2,443
58,851-58,900	2,898	2,446
58,901-58,950	2,901	2,449
58,951-59,000	2,904	2,451
59,001-59,050	2,907	2,454
59,051-59,100	2,910	2,456
59,101-59,150	2,913	2,459
59,151-59,200	2,916	2,462
59,201-59,250	2,918	2,464
59,251-59,300	2,921	2,467
59,301-59,350	2,924	2,470
59,351-59,400	2,927	2,472

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
59,401-59,450	2,930	2,475
59,451-59,500	2,933	2,477
59,501-59,550	2,935	2,480
59,551-59,600	2,938	2,483
59,601-59,650	2,941	2,485
59,651-59,700	2,944	2,488
59,701-59,750	2,947	2,491
59,751-59,800	2,950	2,493
59,801-59,850	2,953	2,496
59,851-59,900	2,955	2,498
59,901-59,950	2,958	2,501
59,951-60,000	2,961	2,504
60,001-60,050	2,964	2,506
60,051-60,100	2,967	2,509
60,101-60,150	2,970	2,512
60,151-60,200	2,973	2,515
60,201-60,250	2,975	2,518
60,251-60,300	2,978	2,521
60,301-60,350	2,981	2,524
60,351-60,400	2,984	2,526
60,401-60,450	2,987	2,529
60,451-60,500	2,990	2,532
60,501-60,550	2,992	2,535
60,551-60,600	2,995	2,538
60,601-60,650	2,998	2,541
60,651-60,700	3,001	2,544
60,701-60,750	3,004	2,546
60,751-60,800	3,007	2,549
60,801-60,850	3,010	2,552
60,851-60,900	3,012	2,555
60,901-60,950	3,015	2,558
60,951-61,000	3,018	2,561
61,001-61,050	3,021	2,563
61,051-61,100	3,024	2,566
61,101-61,150	3,027	2,569
61,151-61,200	3,030	2,572
61,201-61,250	3,032	2,575
61,251-61,300	3,035	2,578
61,301-61,350	3,038	2,581
61,351-61,400	3,041	2,583
61,401-61,450	3,044	2,586
61,451-61,500	3,047	2,589
61,501-61,550	3,049	2,592
61,551-61,600	3,052	2,595
61,601-61,650	3,055	2,598
61,651-61,700	3,058	2,601
61,701-61,750	3,061	2,603
61,751-61,800	3,064	2,606
61,801-61,850	3,067	2,609
61,851-61,900	3,069	2,612
61,901-61,950	3,072	2,615
61,951-62,000	3,075	2,618
62,001-62,050	3,078	2,620

62,051-62,100	3,081	2623
62,101-62,150	3,084	2,626
62,151-62,200	3,087	2,629
62,201-62,250	3,089	2,632
62,251-62,300	3,092	2,635
62,301-62,350	3,095	2,638
62,351-62,400	3,098	2,640
62,401-62,450	3,101	2,643
62,451-62,500	3,104	2,646
62,501-62,550	3,106	2,649
62,551-62,600	3,109	2,652
62,601-62,650	3,112	2,655
62,651-62,700	3,115	2,658

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
62,701-62,750	3,118	2,660
62,751-62,800	3,121	2,663
62,801-62,850	3,124	2,666
62,851-62,900	3,126	2,669
62,901-62,950	3,129	2,672
62,951-63,000	3,132	2,675
63,001-63,050	3,135	2,677
63,051-63,100	3,138	2,680
63,101-63,150	3,141	2,683
63,151-63,200	3,144	2,686
63,201-63,250	3,146	2,689
63,251-63,300	3,149	2,692
63,301-63,350	3,152	2,695
63,351-63,400	3,155	2,697
63,401-63,450	3,158	2,700
63,451-63,500	3,161	2,703
63,501-63,550	3,163	2,706
63,551-63,600	3,166	2,709
63,601-63,650	3,169	2,712
63,651-63,700	3,172	2,715
63,701-63,750	3,175	2,717
63,751-63,800	3,178	2,720
63,801-63,850	3,181	2,723
63,851-63,900	3,183	2,726
63,901-63,950	3,186	2,729
63,951-64,000	3,189	2,732
64,001-64,050	3,192	2,734
64,051-64,100	3,195	2,737
64,101-64,150	3,198	2,740
64,151-64,200	3,201	2,743
64,201-64,250	3,203	2,746
64,251-64,300	3,206	2,749
64,301-64,350	3,209	2,752
64,351-64,400	3,212	2,754
64,401-64,450	3,215	2,757
64,451-64,500	3,218	2,760
64,501-64,550	3,220	2,763
64,551-64,600	3,223	2,766
64,601-64,650	3,226	2,769
64,651-64,700	3,229	2,772
64,701-64,750	3,232	2,774
64,751-64,800	3,235	2,777
64,801-64,850	3,238	2,780
64,851-64,900	3,240	2,783
64,901-64,950	3,243	2,786
64,951-65,000	3,246	2,789
65,001-65,050	3,249	2,791
65,051-65,100	3,252	2,794
65,101-65,150	3,255	2,797
65,151-65,200	3,258	2,800
65,201-65,250	3,260	2,803
65,251-65,300	3,263	2,806
65,301-65,350	3,266	2,809
65,351-65,400	3,269	2,811
65,401-65,450	3,272	2,814
65,451-65,500	3,275	2,817
65,501-65,550	3,277	2,820
65,551-65,600	3,280	2,823
65,601-65,650	3,283	2,826
65,651-65,700	3,286	2,829
65,701-65,750	3,289	2,831
65,751-65,800	3,292	2,834
65,801-65,850	3,295	2,837
65,851-65,900	3,297	2,840
65,901-65,950	3,300	2,843
65,951-66,000	3,303	2,846

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
66,001-66,050	3,306	2,848
66,051-66,100	3,309	2,851
66,101-66,150	3,312	2,854
66,151-66,200	3,315	2,857
66,201-66,250	3,317	2,860
66,251-66,300	3,320	2,863
66,301-66,350	3,323	2,866
66,351-66,400	3,326	2,868
66,401-66,450	3,329	2,871
66,451-66,500	3,332	2,874
66,501-66,550	3,334	2,877
66,551-66,600	3,337	2,880
66,601-66,650	3,340	2,883
66,651-66,700	3,343	2,886
66,701-66,750	3,346	2,888
66,751-66,800	3,349	2,891
66,801-66,850	3,352	2,894
66,851-66,900	3,354	2,897
66,901-66,950	3,357	2,900
66,951-67,000	3,360	2,903
67,001-67,050	3,363	2,905
67,051-67,100	3,366	2,908
67,101-67,150	3,369	2,911
67,151-67,200	3,372	2,914
67,201-67,250	3,374	2,917
67,251-67,300	3,377	2,920
67,301-67,350	3,380	2,923
67,351-67,400	3,383	2,925
67,401-67,450	3,386	2,928
67,451-67,500	3,389	2,931
67,501-67,550	3,391	2,934
67,551-67,600	3,394	2,937
67,601-67,650	3,397	2,940
67,651-67,700	3,400	2,943
67,701-67,750	3,403	2,945
67,751-67,800	3,406	2,948
67,801-67,850	3,409	2,951
67,851-67,900	3,411	2,954
67,901-67,950	3,414	2,957
67,951-68,000	3,417	2,960
68,001-68,050	3,420	2,962
68,051-68,100	3,423	2,965
68,101-68,150	3,426	2,968
68,151-68,200	3,429	2,971
68,201-68,250	3,431	2,974
68,251-68,300	3,434	2,977
68,301-68,350	3,437	2,980
68,351-68,400	3,440	2,982
68,401-68,450	3,443	2,985
68,451-68,500	3,446	2,988
68,501-68,550	3,448	2,991
68,551-68,600	3,451	2,994
68,601-68,650	3,454	2,997
68,651-68,700	3,457	3,000
68,701-68,750	3,460	3,002
68,751-68,800	3,463	3,005
68,801-68,850	3,466	3,008
68,851-68,900	3,468	3,011
68,901-68,950	3,471	3,014
68,951-69,000	3,474	3,017
69,001-69,050	3,477	3,019
69,051-69,100	3,480	3,022
69,101-69,150	3,483	3,025
69,151-69,200	3,486	3,028
69,201-69,250	3,488	3,031
69,251-69,300	3,491	3,034

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
69,301-69,350	3,494	3,037
69,351-69,400	3,497	3,039
69,401-69,450	3,500	3,042
69,451-69,500	3,503	3,045
69,501-69,550	3,505	3,048
69,551-69,600	3,508	3,051
69,601-69,650	3,511	3,054
69,651-69,700	3,514	3,057
69,701-69,750	3,517	3,059
69,751-69,800	3,520	3,062
69,801-69,850	3,523	3,065
69,851-69,900	3,525	3,068
69,901-69,950	3,528	3,071
69,951-70,000	3,531	3,074
70,001-70,050	3,534	3,076
70,051-70,100	3,537	3,079
70,101-70,150	3,540	3,082
70,151-70,200	3,543	3,085
70,201-70,250	3,545	3,088
70,251-70,300	3,548	3,091
70,301-70,350	3,551	3,094
70,351-70,400	3,554	3,096
70,401-70,450	3,557	3,099
70,451-70,500	3,560	3,102
70,501-70,550	3,562	3,105
70,551-70,600	3,565	3,108
70,601-70,650	3,568	3,111
70,651-70,700	3,571	3,114
70,701-70,750	3,574	3,116
70,751-70,800	3,577	3,119
70,801-70,850	3,580	3,122
70,851-70,900	3,582	3,125
70,901-70,950	3,585	3,128
70,951-71,000	3,588	3,131
71,001-71,050	3,591	3,133
71,051-71,100	3,594	3,136
71,101-71,150	3,597	3,139
71,151-71,200	3,600	3,142
71,201-71,250	3,602	3,145
71,251-71,300	3,605	3,148
71,301-71,350	3,608	3,151
71,351-71,400	3,611	3,153
71,401-71,450	3,614	3,156
71,451-71,500	3,617	3,159
71,501-71,550	3,619	3,162
71,551-71,600	3,622	3,165
71,601-71,650	3,625	3,168
71,651-71,700	3,628	3,171
71,701-71,750	3,631	3,173
71,751-71,800	3,634	3,176
71,801-71,850	3,637	3,179
71,851-71,900	3,639	3,182
71,901-71,950	3,642	3,185
71,951-72,000	3,645	3,188
72,001-72,050	3,648	3,190
72,051-72,100	3,651	3,193
72,101-72,150	3,654	3,196
72,151-72,200	3,657	3,199
72,201-72,250	3,659	3,202
72,251-72,300	3,662	3,205
72,301-72,350	3,665	3,208
72,351-72,400	3,668	3,210
72,401-72,450	3,671	3,213
72,451-72,500	3,674	3,216
72,501-72,550	3,676	3,219
72,551-72,600	3,679	3,222

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
72,601-72,650	3,682	3,225
72,651-72,700	3,685	3,228
72,701-72,750	3,688	3,230
72,751-72,800	3,691	3,233
72,801-72,850	3,694	3,236
72,851-72,900	3,696	3,239
72,901-72,950	3,699	3,242
72,951-73,000	3,702	3,245
73,001-73,050	3,705	3,247
73,051-73,100	3,708	3,250
73,101-73,150	3,711	3,253
73,151-73,200	3,714	3,256
73,201-73,250	3,716	3,259
73,251-73,300	3,719	3,262
73,301-73,350	3,722	3,265
73,351-73,400	3,725	3,267
73,401-73,450	3,728	3,270
73,451-73,500	3,731	3,273
73,501-73,550	3,733	3,276
73,551-73,600	3,736	3,279
73,601-73,650	3,739	3,282
73,651-73,700	3,742	3,285
73,701-73,750	3,745	3,287
73,751-73,800	3,748	3,290
73,801-73,850	3,751	3,293
73,851-73,900	3,753	3,296
73,901-73,950	3,756	3,299
73,951-74,000	3,759	3,302
74,001-74,050	3,762	3,304
74,051-74,100	3,765	3,307
74,101-74,150	3,768	3,310
74,151-74,200	3,771	3,313
74,201-74,250	3,773	3,316
74,251-74,300	3,776	3,319
74,301-74,350	3,779	3,322
74,351-74,400	3,782	3,324
74,401-74,450	3,785	3,327
74,451-74,500	3,788	3,330
74,501-74,550	3,790	3,333
74,551-74,600	3,793	3,336
74,601-74,650	3,796	3,339
74,651-74,700	3,799	3,342
74,701-74,750	3,802	3,344
74,751-74,800	3,805	3,347
74,801-74,850	3,808	3,350
74,851-74,900	3,810	3,353
74,901-74,950	3,813	3,356
74,951-75,000	3,816	3,359
75,001-75,050	3,819	3,361
75,051-75,100	3,822	3,364
75,101-75,150	3,825	3,367
75,151-75,200	3,828	3,370
75,201-75,250	3,830	3,373
75,251-75,300	3,833	3,376
75,301-75,350	3,836	3,379
75,351-75,400	3,839	3,381
75,401-75,450	3,842	3,384
75,451-75,500	3,845	3,387
75,501-75,550	3,847	3,390
75,551-75,600	3,850	3,393
75,601-75,650	3,853	3,396
75,651-75,700	3,856	3,399
75,701-75,750	3,859	3,401
75,751-75,800	3,862	3,404
75,801-75,850	3,865	3,407
75,851-75,900	3,867	3,410

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
75,901-75,950	3,870	3,413
75,951-76,000	3,873	3,416
76,001-76,050	3,876	3,418
76,051-76,100	3,879	3,421
76,101-76,150	3,882	3,424
76,151-76,200	3,885	3,427
76,201-76,250	3,887	3,430
76,251-76,300	3,890	3,433
76,301-76,350	3,893	3,436
76,351-76,400	3,896	3,438
76,401-76,450	3,899	3,441
76,451-76,500	3,902	3,444
76,501-76,550	3,904	3,447
76,551-76,600	3,907	3,450
76,601-76,650	3,910	3,453
76,651-76,700	3,913	3,456
76,701-76,750	3,916	3,458
76,751-76,800	3,919	3,461
76,801-76,850	3,922	3,464
76,851-76,900	3,924	3,467
76,901-76,950	3,927	3,470
76,951-77,000	3,930	3,473
77,001-77,050	3,933	3,475
77,051-77,100	3,936	3,478
77,101-77,150	3,939	3,481
77,151-77,200	3,942	3,484
77,201-77,250	3,944	3,487
77,251-77,300	3,947	3,490
77,301-77,350	3,950	3,493
77,351-77,400	3,953	3,495
77,401-77,450	3,956	3,498
77,451-77,500	3,959	3,501
77,501-77,550	3,961	3,504
77,551-77,600	3,964	3,507
77,601-77,650	3,967	3,510
77,651-77,700	3,970	3,513
77,701-77,750	3,973	3,515
77,751-77,800	3,976	3,518
77,801-77,850	3,979	3,521
77,851-77,900	3,981	3,524
77,901-77,950	3,984	3,527
77,951-78,000	3,987	3,530
78,001-78,050	3,990	3,532
78,051-78,100	3,993	3,535
78,101-78,150	3,996	3,538
78,151-78,200	3,999	3,541
78,201-78,250	4,001	3,544
78,251-78,300	4,004	3,547
78,301-78,350	4,007	3,550
78,351-78,400	4,010	3,552
78,401-78,450	4,013	3,555
78,451-78,500	4,016	3,558
78,501-78,550	4,018	3,561
78,551-78,600	4,021	3,564
78,601-78,650	4,024	3,567
78,651-78,700	4,027	3,570
78,701-78,750	4,030	3,572
78,751-78,800	4,033	3,575
78,801-78,850	4,036	3,578
78,851-78,900	4,038	3,581
78,901-78,950	4,041	3,584
78,951-79,000	4,044	3,587
79,001-79,050	4,047	3,589
79,051-79,100	4,050	3,592
79,101-79,150	4,053	3,595
79,151-79,200	4,056	3,598

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
79,201-79,250	4,058	3,601
79,251-79,300	4,061	3,604
79,301-79,350	4,064	3,607
79,351-79,400	4,067	3,609
79,401-79,450	4,070	3,612
79,451-79,500	4,073	3,615
79,501-79,550	4,075	3,618
79,551-79,600	4,078	3,621
79,601-79,650	4,081	3,624
79,651-79,700	4,084	3,627
79,701-79,750	4,087	3,629
79,751-79,800	4,090	3,632
79,801-79,850	4,093	3,635
79,851-79,900	4,095	3,638
79,901-79,950	4,098	3,641
79,951-80,000	4,101	3,644
80,001-80,050	4,104	3,646
80,051-80,100	4,107	3,649
80,101-80,150	4,110	3,652
80,151-80,200	4,113	3,655
80,201-80,250	4,115	3,658
80,251-80,300	4,118	3,661
80,301-80,350	4,121	3,664
80,351-80,400	4,124	3,666
80,401-80,450	4,127	3,669
80,451-80,500	4,130	3,672
80,501-80,550	4,132	3,675
80,551-80,600	4,135	3,678
80,601-80,650	4,138	3,681
80,651-80,700	4,141	3,684
80,701-80,750	4,144	3,686
80,751-80,800 4,147 3,689
80,801-80,850	4,150	3,692
80,851-80,900	4,152	3,695
80,901-80,950	4,155	3,698
80,951-81,000	4,158	3,701
81,001-81,050	4,161	3,703
81,051-81,100	4,164	3,706
81,101-81,150	4,167	3,709
81,151-81,200	4,170	3,712
81,201-81,250	4,172	3,715
81,251-81,300	4,175	3,718
81,301-81,350	4,178	3,721
81,351-81,400	4,181	3,723
81,401-81,450	4,184	3,726
81,451-81,500	4,187	3,729
81,501-81,550	4,189	3,732
81,551-81,600	4,192	3,735
81,601-81,650	4,195	3,738
81,651-81,700	4,198	3,741
81,701-81,750	4,201	3,743
81,751-81,800	4,204	3,746
81,801-81,850	4,207	3,749
81,851-81,900	4,209	3,752
81,901-81,950	4,212	3,755
81,951-82,000	4,215	3,758
82,001-82,050	4,218	3,760
82,051-82,100	4,221	3,763
82,101-82,150	4,224	3,766
82,151-82,200	4,227	3,769
82,201-82,250	4,229	3,772
82,251-82,300	4,232	3,775
82,301-82,350	4,235	3,778
82,351-82,400	4,238	3,780
82,401-82,450	4,241	3,783
82,451-82,500	4,244	3,786

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
82,501-82,550	4,246	3,789
82,551-82,600	4,249	3,792
82,601-82,650	4,252	3,795
82,651-82,700	4,255	3,798
82,701-82,750	4,258	3,800
82,751-82,800	4,261	3,803
82,801-82,850	4,264	3,806
82,851-82,900	4,266	3,809
82,901-82,950	4,269	3,812
82,951-83,000	4,272	3,815
83,001-83,050	4,275	3,817
83,051-83,100	4,278	3,820
83,101-83,150	4,281	3,823
83,151-83,200	4,284	3,826
83,201-83,250	4,286	3,829
83,251-83,300	4,289	3,832
83,301-83,350	4,292	3,835
83,351-83,400	4,295	3,837
83,401-83,450	4,298	3,840
83,451-83,500	4,301	3,843
83,501-83,550	4,303	3,846
83,551-83,600	4,306	3,849
83,601-83,650	4,309	3,852
83,651-83,700	4,312	3,855
83,701-83,750	4,315	3,857
83,751-83,800	4,318	3,860
83,801-83,850	4,321	3,863
83,851-83,900	4,323	3,866
83,901-83,950	4,326	3,869
83,951-84,000	4,329	3,872
84,001-84,050	4,332	3,874
84,051-84,100	4,335	3,877
84,101-84,150	4,338	3,880
84,151-84,200	4,341	3,883
84,201-84,250	4,343	3,886
84,251-84,300	4,346	3,889
84,301-84,350	4,349	3,892
84,351-84,400	4,352	3,894
84,401-84,450	4,355	3,897
84,451-84,500	4,358	3,900
84,501-84,550	4,360	3,903
84,551-84,600	4,363	3,906
84,601-84,650	4,366	3,909
84,651-84,700	4,369	3,912
84,701-84,750	4,372	3,914
84,751-84,800	4,375	3,917
84,801-84,850	4,378	3,920
84,851-84,900	4,380	3,923
84,901-84,950	4,383	3,926
84,951-85,000	4,386	3,929
85,001-85,050	4,389	3,931
85,051-85,100	4,392	3,934
85,101-85,150	4,395	3,937
85,151-85,200	4,398	3,940
85,201-85,250	4,400	3,943
85,251-85,300	4,403	3,946
85,301-85,350	4,406	3,949
85,351-85,400	4,409	3,951
85,401-85,450	4,412	3,954
85,451-85,500	4,415	3,957
85,501-85,550	4,417	3,960
85,551-85,600	4,420	3,963
85,601-85,650	4,423	3,966
85,651-85,700	4,426	3,969
85,701-85,750	4,429	3,971
85,751-85,800	4,432	3,974

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
85,801-85,850	4,435	3,977
85,851-85,900	4,437	3,980
85,901-85,950	4,440	3,983
85,951-86,000	4,443	3,986
86,001-86,050	4,446	3,988
86,051-86,100	4,449	3,991
86,101-86,150	4,452	3,994
86,151-86,200	4,455	3,997
86,201-86,250	4,457	4,000
86,251-86,300	4,460	4,003
86,301-86,350	4,463	4,006
86,351-86,400	4,466	4,008
86,401-86,450	4,469	4,011
86,451-86,500	4,472	4,014
86,501-86,550	4,474	4,017
86,551-86,600	4,477	4,020
86,601-86,650	4,480	4,023
86,651-86,700	4,483	4,026
86,701-86,750	4,486	4,028
86,751-86,800	4,489	4,031
86,801-86,850	4,492	4,034
86,851-86,900	4,494	4,037
86,901-86,950	4,497	4,040
86,951-87,000	4,500	4,043
87,001-87,050	4,503	4,045
87,051-87,100	4,506	4,048
87,101-87,150	4,509	4,051
87,151-87,200	4,512	4,054
87,201-87,250	4,514	4,057
87,251-87,300	4,517	4,060
87,301-87,350	4,520	4,063
87,351-87,400	4,523	4,065
87,401-87,450	4,526	4,068
87,451-87,500	4,529	4,071
87,501-87,550	4,531	4,074
87,551-87,600	4,534	4,077
87,601-87,650	4,537	4,080
87,651-87,700	4,540	4,083
87,701-87,750	4,543	4,085
87,751-87,800	4,546	4,088
87,801-87,850	4,549	4,091
87,851-87,900	4,551	4,094
87,901-87,950	4,554	4,097
87,951-88,000	4,557	4,100
88,001-88,050	4,560	4,102
88,051-88,100	4,563	4,105
88,101-88,150	4,566	4,108
88,151-88,200	4,569	4,111
88,201-88,250	4,571	4,114
88,251-88,300	4,574	4,117
88,301-88,350	4,577	4,120
88,351-88,400	4,580	4,122
88,401-88,450	4,583	4,125
88,451-88,500	4,586	4,128
88,501-88,550	4,588	4,131
88,551-88,600	4,591	4,134
88,601-88,650	4,594	4,137
88,651-88,700	4,597	4,140
88,701-88,750	4,600	4,142
88,751-88,800	4,603	4,145
88,801-88,850	4,606	4,148
88,851-88,900	4,608	4,151
88,901-88,950	4,611	4,154
88,951-89,000	4,614	4,157
89,001-89,050	4,617	4,159
89,051-89,100	4,620	4,162

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
89,101-89,150	4,623	4,165
89,151-89,200	4,626	4,168
89,201-89,250	4,628	4,171
89,251-89,300	4,631	4,174
89,301-89,350	4,634	4,177
89,351-89,400	4,637	4,179
89,401-89,450	4,640	4,182
89,451-89,500	4,643	4,185
89,501-89,550	4,645	4,188
89,551-89,600	4,648	4,191
89,601-89,650	4,651	4,194
89,651-89,700	4,654	4,197
89,701-89,750	4,657	4,199
89,751-89,800	4,660	4,202
89,801-89,850	4,663	4,205
89,851-89,900	4,665	4,208
89,901-89,950	4,668	4,211
89,951-90,000	4,671	4,214
90,001-90,050	4,674	4,216
90,051-90,100	4,677	4,219
90,101-90,150	4,680	4,222
90,151-90,200	4,683	4,225
90,201-90,250	4,685	4,228
90,251-90,300	4,688	4,231
90,301-90,350	4,691	4,234
90,351-90,400	4,694	4,236
90,401-90,450	4,697	4,239
90,451-90,500	4,700	4,242
90,501-90,550	4,702	4,245
90,551-90,600	4,705	4,248
90,601-90,650	4,708	4,251
90,651-90,700	4,711	4,254
90,701-90,750	4,714	4,256
90,751-90,800	4,717	4,259
90,801-90,850	4,720	4,262
90,851-90,900	4,722	4,265
90,901-90,950	4,725	4,268
90,951-91,000	4,728	4,271
91,001-91,050	4,731	4,273
91,051-91,100	4,734	4,276
91,101-91,150	4,737	4,279
91,151-91,200	4,740	4,282
91,201-91,250	4,742	4,285
91,251-91,300	4,745	4,288
91,301-91,350	4,748	4,291
91,351-91,400	4,751	4,293
91,401-91,450	4,754	4,296
91,451-91,500	4,757	4,299
91,501-91,550	4,759	4,302
91,551-91,600	4,762	4,305
91,601-91,650	4,765	4,308
91,651-91,700	4,768	4,311
91,701-91,750	4,771	4,313
91,751-91,800	4,774	4,316
91,801-91,850	4,777	4,319
91,851-91,900	4,779	4,322
91,901-91,950	4,782	4,325
91,951-92,000	4,785	4,328
92,001-92,050	4,788	4,330
92,051-92,100	4,791	4,333
92,101-92,150	4,794	4,336
92,151-92,200	4,797	4,339
92,201-92,250	4,799	4,342
92,251-92,300	4,802	4,345
92,301-92,350	4,805	4,348
92,351-92,400	4,808	4,350

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
92,401-92,450	4,811	4,353
92,451-92,500	4,814	4,356
92,501-92,550	4,816	4,359
92,551-92,600	4,819	4,362
92,601-92,650	4,822	4,365
92,651-92,700	4,825	4,368
92,701-92,750	4,828	4,370
92,751-92,800	4,831	4,373
92,801-92,850	4,834	4,376
92,851-92,900	4,836	4,379
92,901-92,950	4,839	4,382
92,951-93,000	4,842	4,385
93,001-93,050	4,845	4,387
93,051-93,100	4,848	4,390
93,101-93,150	4,851	4,393
93,151-93,200	4,854	4,396
93,201-93,250	4,856	4,399
93,251-93,300	4,859	4,402
93,301-93,350	4,862	4,405
93,351-93,400	4,865	4,407
93,401-93,450	4,868	4,410
93,451-93,500	4,871	4,413
93,501-93,550	4,873	4,416
93,551-93,600	4,876	4,419
93,601-93,650	4,879	4,422
93,651-93,700	4,882	4,425
93,701-93,750	4,885	4,427
93,751-93,800	4,888	4,430
93,801-93,850	4,891	4,433
93,851-93,900	4,893	4,436
93,901-93,950	4,896	4,439
93,951-94,000	4,899	4,442
94,001-94,050	4,902	4,444
94,051-94,100	4,905	4,447
94,101-94,150	4,908	4,450
94,151-94,200	4,911	4,453
94,201-94,250	4,913	4,456
94,251-94,300	4,916	4,459

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
94,301-94,350	4,919	4,462
94,351-94,400	4,922	4,464
94,401-94,450	4,925	4,467
94,451-94,500	4,928	4,470
94,501-94,550	4,930	4,473
94,551-94,600	4,933	4,476
94,601-94,650	4,936	4,479
94,651-94,700	4,939	4,482
94,701-94,750	4,942	4,484
94,751-94,800	4,945	4,487
94,801-94,850	4,948	4,490
94,851-94,900	4,950	4,493
94,901-94,950	4,953	4,496
94,951-95,000	4,956	4,499
95,001-95,050	4,959	4,501
95,051-95,100	4,962	4,504
95,101-95,150	4,965	4,507
95,151-95,200	4,968	4,510
95,201-95,250	4,970	4,513
95,251-95,300	4,973	4,516
95,301-95,350	4,976	4,519
95,351-95,400	4,979	4,521
95,401-95,450	4,982	4,524
95,451-95,500	4,985	4,527
95,501-95,550	4,987	4,530
95,551-95,600	4,990	4,533
95,601-95,650	4,993	4,536
95,651-95,700	4,996	4,539
95,701-95,750	4,999	4,541
95,751-95,800	5,002	4,544
95,801-95,850	5,005	4,547
95,851-95,900	5,007	4,550
95,901-95,950	5,010	4,553
95,951-96,000	5,013	4,556
96,001-96,050	5,016	4,558
96,051-96,100	5,019	4,561
96,101-96,150	5,022	4,564
96,151-96,200	5,025	4,567

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
96,201-96,250	5,027	4,570
96,251-96,300	5,030	4,573
96,301-96,350	5,033	4,576
96,351-96,400	5,036	4,578
96,401-96,450	5,039	4,581
96,451-96,500	5,042	4,584
96,501-96,550	5,044	4,587
96,551-96,600	5,047	4,590
96,601-96,650	5,050	4,593
96,651-96,700	5,053	4,596
96,701-96,750	5,056	4,598
96,751-96,800	5,059	4,601
96,801-96,850	5,062	4,604
96,851-96,900	5,064	4,607
96,901-96,950	5,067	4,610
96,951-97,000	5,070	4,613
97,001-97,050	5,073	4,615
97,051-97,100	5,076	4,618
97,101-97,150	5,079	4,621
97,151-97,200	5,082	4,624
97,201-97,250	5,084	4,627
97,251-97,300	5,087	4,630
97,301-97,350	5,090	4,633
97,351-97,400	5,093	4,635
97,401-97,450	5,096	4,638
97,451-97,500	5,099	4,641
97,501-97,550	5,101	4,644
97,551-97,600	5,104	4,647
97,601-97,650	5,107	4,650
97,651-97,700	5,110	4,653
97,701-97,750	5,113	4,655
97,751-97,800	5,116	4,658
97,801-97,850	5,119	4,661
97,851-97,900	5,121	4,664
97,901-97,950	5,124	4,667
97,951-98,000	5,127	4,670
98,001-98,050	5,130	4,672
98,051-98,100	5,133	4,675

If line 7,Form K-40 is between	Tax for Single, Head of Household or Married Filing Seperate	Tax for Married Filing Joint
98,101-98,150	5,136	4,678
98,151-98,200	5,139	4,681
98,201-98,250	5,141	4,684
98,251-98,300	5,144	4,687
98,301-98,350	5,147	4,690
98,351-98,400	5,150	4,692
98,401-98,450	5,153	4,695
98,451-98,500	5,156	4,698
98,501-98,550	5,158	4,701
98,551-98,600	5,161	4,704
98,601-98,650	5,164	4,707
98,651-98,700	5,167	4,710
98,701-98,750	5,170	4,712
98,751-98,800	5,173	4,715
98,801-98,850	5,176	4,718
98,851-98,900	5,178	4,721
98,901-98,950	5,181	4,724
98,951-99,000	5,184	4,727
99,001-99,050	5,187	4,729
99,051-99,100	5,190	4,732
99,101-99,150	5,193	4,735
99,151-99,200	5,196	4,738
99,201-99,250	5,198	4,741
99,251-99,300	5,201	4,744
99,301-99,350	5,204	4,747
99,351-99,400	5,207	4,749
99,401-99,450	5,210	4,752
99,451-99,500	5,213	4,755
99,501-99,550	5,215	4,758
99,551-99,600	5,218	4,761
99,601-99,650	5,221	4,764
99,651-99,700	5,224	4,767
99,701-99,750	5,227	4,769
99,751-99,800	5,230	4,772
99,801-99,850	5,233	4,775
99,851-99,900	5,235	4,778
99,901-99,950	5,238	4,781
99,951-100,000	5,241	4,784

Taxpayer Assistance

Filing.

For questions about Kansas taxes, contact our Taxpayer 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 website ataarp.org/money/taxes/aarp_taxaide.

Taxpayer Assistance Centers are available by appointment only

To set up an appointment at the Topeka or Overland Park office, use the Appointment Scheduler.

Topeka Office
120 SE 10th Avenue - 1st Floor
Topeka, KS 66612-1103

Overland Park Office
7600 W. 119th St., Suite A
Overland Park, KS 66213-1128

Hours: 8 a.m. to 4:45 p.m. (M-F)
Phone: 785-368-8222
Fax: 785-291-3614

Refunds.

You may check the status of your current year tax refund from our website or by phone.You will need your Social Security number(s) and the expected amount of your refund. When you have this information, visit our Refund Status page or call 785-368-8222.

Forms.

If you choose to file paper, FILE the ORIGINAL form from this booklet, not a copy or aform from an approved software package. For a list of approved vendors go to: https://www.ksrevenue.gov/softwaredevelopers.html

Electronic File & Pay Options

WebFile

WebFile is a simple, secure, fast and free Kansas electronic filing option. You may use WebFile ifyou are a Kansas resident or non-resident and have filed a Kansas individual income tax return in the past 3 years. Click here to get started. If you need assistance signing into the system, contact our office by email at kdor_TAC@ks.gov or call 785-368-8222.

IRS e-File

IRS e-File is a fast, accurate, and safe way to file a federal and Kansas income tax return. Ask yourpreparer about e-File or visit our e-file page for a list of authorized e-File providers and software products. Join the 1.3 million taxpayers that used IRS e-File last year!

Direct Payment

Direct payment allows you to “file now, pay later” by choosing the date you would like yourbank account debited. No check to write or voucher to complete, and nothing to mail to the Kansas Department of Revenue! See the instructions on our website for more information.

Credit Card

Credit card payments for your Kansas tax can be made online through third-party vendors.Services and fees vary, but all vendors accept major credit cards. Visit our website for a list of vendors authorized to accept payments for Kansas.

Income Tax Booklet - 2021

Table of Contents

Important Information

DUE DATE FOR FILING.

Itemized Deductions

Kansas Compensating Use Tax

Kansas Taxpayer Protection Act

EXCLUSION OF COMPENSATION FRAUDULENTLY OBTAINED BY ANOTHER PERSON

Kansas Compensating Use Tax

Do I owe this tax?

How do I pay the Compensating Use Tax?

General Information

Who Must File a Return?

KANSAS RESIDENTS

A Kansas resident must file if

Nonresidents

Part-Year Residents

Military Personnel

Native American Indians

When to File

Amended Returns

Where to File

If You Need Forms

Extension of Time to File

Your Federal Return

Confidential Information

Innocent Spouse Relief

Estimated Tax

Amending Your Return

Deceased Taxpayers

Food Sales Tax Credit

Homestead & Property Tax Relief Refunds

K-40 Instructions

TAXPAYER INFORMATION

AMENDED RETURN

FILING STATUS

RESIDENCY STATUS

EXEMPTIONS AND DEPENDENTS

FOOD SALES TAX CREDIT

INCOME

DEDUCTIONS

Kansas Standard Deduction

WORKSHEET I - Standard Deduction for People 65 or Older and/or Blind

Kansas Itemized Deductions

TAX COMPUTATION

CREDITS

Worksheet for Foreign Tax Credit

Taxes Paid to Other States by Kansas Residents

Worksheet for Residents

Taxes Paid to Other States by Part-year Residents that file as Nonresidents

Worksheet for Part-Year Residents filing as Nonresidents

Earned Income Tax Credit (EITC) Worksheet

USE TAX

WITHHOLDING AND PAYMENTS

BALANCE DUE

Credit Card

Direct Payment

Check or Money Order

OVERPAYMENT

Refund Set-off Program

SIGNATURE(S)

INSTRUCTIONS FOR SCHEDULE K-210

WHO MAY USE THIS SCHEDULE

COMPLETING THIS SCHEDULE

PART I – EXCEPTIONS TO THE PENALTY

PART II – FIGURING THE PENALTY

Schedule S Instructions

PART A – MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI)

Subtractions from Federal Adjusted Gross Income (AGI)

PART B – INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

Income

Adjustments to Income

Nonresident Allocation Percentage

Kansas Schedule A Instructions

Itemized Deduction Computation

MEDICAL AND DENTAL EXPENSES

TAXES YOU PAID

INTEREST YOU PAID

GIFTS TO CHARITY

2021 KANSAS TAX TABLE
(for taxable income to $100,000)