Income Tax Booklet - 2023

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Table of Contents

Important Information

DUE DATE FOR FILING.

April 15, 2024 is the due date for filing 2023 income tax returns. More information here.

SALT Parity Act

Beginning in tax year 2022, pass-through entities have the option of paying state income taxes at the entity level rather than the tax being paid by the individual owners of the pass-through entities on their individual income tax returns.

Personal Exemption for Disabled Veterans

Beginning in tax year 2023, any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, shall be allowed an additional Kansas personal exemption of $2,250.

New Tax Credits

Affordable Housing Tax Credit (K-25), and Apprenticeship Credit (K-24).

Apprenticeship Credit

Provides an income tax credit for tax years commencing after December 31, 2022 and ending before January 1, 2026 for an eligible employer who employs an apprentice pursuant to a registered apprenticeship agreement.

Affordable Housing Tax Credit

An income tax, privilege tax and premium tax credit is available commencing after December 31, 2022 for a qualified development located in Kansas, as determined by the Kansas Housing Resources Corporation (KHRC).

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 A14.

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 A14.

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 A23.

When to File

You can “file now” and “pay later” using our Direct Payment option. See "Direct Payment" here.

If your 2023 return is based on a calendar year, it must be filed and the tax paid no later than April 15, 2024.

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, 2024.

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 28 minus line 19 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 2023 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 2023; 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, 2006) 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 2023 household income was $40,500 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 $23,700 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.

A property tax refund is available for seniors (at least 65 years old), disabled veterans, and spouses of veterans 65 years of age or older who are Kansas homeowners and have household income of no more than $53,600. Form K-40SVR must be completed for this property tax 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 2023, 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 "General Information" 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.

Disabled Veteran Personal Exemption: Any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption of $2,250 for tax year 2023 and all tax years thereafter.

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 2023, you meet the residency qualification. If you resided in Kansas less than 12 months of 2023, 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, 2006).

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
Single2 $ 5,200
Married Filing Joint 1 $ 8,700
Married Filing Joint2 $ 9,400
Married Filing Joint3 $ 10,100
Married Filing Joint4 $ 10,800
Married Filing Separate1 $ 4,700
Married Filing Separate2 $ 5,400
Head of Household 1 $ 6,850
Head of Household2 $ 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.

The amount of income tax paid to another state by an S corporation or partnership that is included in Kansas adjusted gross income of a resident individual, resident estate or resident trust who is a member, shareholder, or partner of such, S corporation or partnership, shall be considered income tax paid to another state by such resident individual, resident estate, or resident trust.

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

2023 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. 2023 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. 2023 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.

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 23 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 23 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 (Total tax balance): Subtract lines 17 and 18 from line 16 and enter result (cannot be less than zero).

WITHHOLDING AND PAYMENTS

LINE 20 (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 20. 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 21 (Estimated tax paid): Enter the total of your 2023 estimated tax payments plus any 2022 overpayment you had credited forward to 2023.

LINE 22 (Amount paid with Kansas extension): Enter the amount paid with your request for an extension of time to file.

LINE 23 (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 23.

LINE 24 (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 25 (Payments remitted with original return): Use this line ONLY if you are filing an amended K-40 for the 2023 tax year. Enter the amount of money you remitted to the Department of Revenue with your original 2023 return. Also include the amount of a pending debit transaction you may have scheduled with your original return.

LINE 26 (Credit for taxes paid on the K-120S): Enter the “net tax” paid on your behalf by each electing pass through entity in which you are a partner, shareholder or member. This amount can be found on Form K-9, Statement of Partnership or S Corporation Tax Paid, Part C. Enclose all form K-9’s with the filing of your Kansas individual income tax return.

LINE 27 (Overpayment from original return): Use this line ONLY if you are filing an amended K-40 for the 2023 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 28 (Total refundable credits): Add lines 20 through 26 and subtract line 27. Enter result on line 28.

BALANCE DUE

LINE 29 (Underpayment): If your tax balance on line 19 is greater than your total credits on line 28, enter the difference on line 29.

If the amount on line 29 is not paid by the due date, penalty and interest will be added (see rules outlined for lines 30 and 31).

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 30 (Interest): Using the amount on line 29, compute interest at .667% for each month (or fraction thereof) from the original due date of the return.

LINE 31 (Penalty): Using the amount on line 29, compute penalty at 1% per month (or fraction thereof) from the original due date of the return. The maximum penalty is 24%.

LINE 32 (Estimated tax penalty): An estimated tax penalty may be due if the total of your withholding and estimated tax payments (lines 20 and 21) subtracted from line 19 is $500 or more. Complete Schedule K-210 to determine the penalty amount to enter on line 32. There are two exceptions: 1) if withholdings and/or estimated payments (lines 20 and 21) 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 20 and 21) 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 32. The K-210 is available here.

LINE 33 (Amount you owe): Add lines 29 through 32 and enter the total on line 33. 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 36 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/taxpayment.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 34 (Overpayment): If your tax balance, line 19, is less than your total credits, line 28, enter the difference on line 34. Note: An overpayment less than $5 will not be refunded but may be carried forward as a credit to next year’s return (line 35), or contributed to any of the donation programs on lines 36 through 43.

LINE 35 (Credit forward): Enter the portion of line 34 you wish to have applied to your 2024 Kansas estimated income tax (must be $1 or more). If the amount is less than $5, you may carry it forward to 2024 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 36 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 36 (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 36. For more information visit https://chickadeecheckoff.com/

LINE 37 (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 37.

LINE 38 (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 38.

LINE 39 (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 39.

LINE 40 (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 40.

LINE 41 (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 41.

LINE 42 (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 42. Visit our website at https://www.ksrevenue.gov/pdf/SchoolDistricts.pdf for a list of school districts within Kansas.

LINE 44 (Kansas Historic Site contribution fund): The funds for each Kansas Historic site are used for the operation, maintenance,and preservation of the site. Contributions to this fund are allocated accordingly based on the taxpayer’s choosing. To contribute, enter $1 or more on line 43 and also indicate the appropriate historic site number ____. (See corresponding number next to each historic site listed below and enter the number for the historic site you wish your donation to be credited towards here). For a complete list of Kansas Historic Sites see below. For a detailed description of each historic site, follow link. https://www.ksrevenue.gov/hsdescription.html

1. Constitution Hall - Lecompton, Douglas County
2. Cottonwood Ranch - Studley, Sheridan County
3. First Territorial Capitol - Fort Riley, Geary County
4. Fort Hays - Hays, Ellis County
5. Goodnow House - Manhattan, Riley County
6. Grinter Place - Kansas City, Wyandotte County
7. Hollenberg Pony Express Station - Hanover, Washington County
8. John Brown Museum - Osawatomie, Miami County
9. Kaw Mission State Historic Site - Council Grove, Morris County
10. Last Chance Store State Historic Site - Council Grove, Morris County
11. Marais des Cygnes Massacre - Trading Post vicinity, Linn County

12. Mine Creek Civil War Battlefield - Pleasanton vicinity, Linn County 13. Pawnee Indian Museum - Republic vicinity, Republic County
14. Pawnee Rock State Historic Site - Pawnee Rock, Barton County
15. Red Rocks, home of the William Allen White Family - Emporia, Lyon County
16. Shawnee Indian Mission - Fairway, Johnson County

LINE 44 (Refund): Add lines 35 through 43 and subtract line 34. 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 2024 Kansas income tax liability (enter the amount on line 35). If you carry it forward, remember to claim it as an estimated payment on your 2024 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 Schedule A 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).

Schedule S Instructions

CAUTION: Line numbers on Schedule S that reference federal Form 1040 are from the 2022 tax forms and subject to change for 2023.

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 A7.

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 A13. Make no entry on this line unless you also made contributions to KPERS during 2023 (for example, you retired during 2023). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2023, include on line A2 your 2023 KPERS contributions and follow the instructions for line A22.

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: Unqualified withdrawals from first-time home buyer savings account. For all taxable years beginning after December 31, 2021, enter the amount of any contributions to, or earnings from, a first time home buyers savings account if distributions from the account were not used to pay for expenses or transactions authorized pursuant to K.S.A. 58-4904, and amendments thereto, or were not held for the minimum length of time required pursuant to K.S.A. 58-4904, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving payable on death beneficiary pursuant to K.S.A. 58-4904(e), and amendments thereto.

LINE A7: 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 2023 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 A8: Add lines A1 through A7 and enter result on line A8.

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 A9 through A23.

LINE A9: If the amount on Line 1 of Form K-40 is $75,000 or less, enter the amount received as benefits in 2023 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 A10: 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 A11: 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 A12: Enter any state or local income tax refund included as income on your federal return.

LINE A13: 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 A14: Enter amount of military compensation earned in tax year 2023 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 A15: 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 A16: 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 A17: 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 A18: 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 A19: 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 A20: 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 A21: 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 A22: Qualified Contributions to a first-time home buyer saving account: For all taxable years beginning after December 31, 2021, enter (1) the amount contributed to a first-time home buyer savings account pursuant to K.S.A. 58-4903, and amendments thereto, in an amount not to exceed $3,000 for an individual or $6,000 for a married couple filing a joint return; or (2) amounts received as income earned from assets in a first-time home buyer savings account. Enclose Kansas Schedule FHBS.

LINE A23: Enter a total of the following subtractions from your federal AGI. You may not subtract the amount of your income reported to another state.

  • 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 A24: Add lines A9 through A23 and enter result.

LINE A25: Subtract line A24 from line A8 and enter the result here and on line 2 of Form K-40. If line A24 is larger than line A8 (or if line A8 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 2023 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 2023 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.
  • 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 2023 (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 2022 tax forms and subject to change for 2023.

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 2023 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 2023.

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: (Reserved for future use)

Line 9: (Total interest you paid) Add lines 8a through 8c 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.

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 2023 tax due (line 19 of Form 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, 2024.

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, 2024, 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, 2024, 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 2023 tax payments (line 8) equal or exceed the amounts for one of the exceptions (lines 9 or 10a or 10b) 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, 2023.

LINE 7: Multiply the amount from line 26 of the K-40 by the percentage shown in each column of line 7.

LINE 8: For each column, add lines 5, 6, and 7 and enter the result on line 8.

LINE 9: Exception 1 applies if the amount on line 8 of a column equals or exceeds the amount on line 9 for the same column. Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 9. If the amount on line 8 (for each column) is equal to or greater than the amount on line 9 (for each column) – no penalty is due and no further entries are required.

LINE 10: Exception 2 applies if your 2023 tax payments equal or exceeds 90% (66 2/3% for farmers and fishers) of the tax on your annualized income for these 2023 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 8 exceeds the amount on line 10a or 10b (as applicable). If you are a farmer or fisher, you will only complete the last column on line 10b.

For example, to figure the first column, total your income from January 1 to March 31, 2023 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 8 (for each column) is equal to or greater than the amount on line 10a (for each column), or line 10b, for farmers or fishers – no penalty is due and no further entries are required.

PART II – FIGURING THE PENALTY

LINE 11: Enter on line 11 the amount of underpayment of tax, which is the lesser of one of the following computations:

  • Line 9 less line 8; or,
  • Line 10a less line 8; or,
  • Line 10b less line 8

LINE 12: This line contains the due date of each installment for a calendar year taxpayer.

LINE 13: The number of days on line 13 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 13 and compute the number of days on each quarter to the date paid. EXAMPLE: If you paid the 6/15/23 installment on 6/28/23 the number of days to enter on line 3, column 2 will be computed from 6/15/23 to 6/28/23, which equals 13 days. If you then paid the next quarter timely at 9/15/23, the number of days will be from 9/15/23 to 1/15/24, which equals the 122 days (107 already entered + 15).

LINE 14: 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 1/1/24 to 1/15/24. If you did not make timely payments, you should disregard the precomputed number of days on line 14 and compute the number of days on each quarter to the date paid.

  • If you file your return prior to 1/15/24, enter in the third column the number of days from 1/1/23 to the date filed and disregard the precomputed number of days (15) entered on line 14.
  • The fourth column must be completed by you. Enter the number of days from 1/15/24 to the date the return was filed and paid.

LINES 15 and 16: Penalty is computed to 12/31/23 at 4% and from 1/1/24 to the date the tax was paid or 4/15/24, whichever is earlier, at 8%.

LINE 17: For each column, add lines 15 and 16 and enter the result on line 17.

LINE 18: Add the amounts on line 17 together and enter the result on line 18. Also enter this amount on Form K-40, line 32, Estimated Tax Penalty.

2023 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

2023 TAX COMPUTATION WORKSHEET

Be sure to use the correct computation for your filing status)

Married Filing Joint

Taxable Income
If line 7 of yourForm K-40 is:		 (a)
Enter amountfrom line 7.		 (b)
Multiplicationamount.		 (c)
Multiply(a) by (b).		 (d)
Subtractionamount.		 Tax
Subtract (d) from (c).
Enter total here and line 8 of K-40.
$5,001 – $30,000 $ 3.1% (.031) $ $0 $
$30,001 - $60,000 $ 5.25% (.0525) $ $645 $
$60,001 and over $ 5.7% (.057) $ $915 $

Single, Head of Household, or Married Filing Separate

Taxable Income
If line 7 of yourForm K-40 is:		 (a)
Enter amountfrom line 7.		 (b)
Multiplicationamount.		 (c)
Multiply(a) by (b).		 (d)
Subtractionamount.		 Tax
Subtract (d) from (c).
Enter total here and line 8 of K-40.
$2,501 – $15,000 $ 3.1% (.031) $ $0 $
$15,001 - $30,000 $ 5.25% (.0525) $ $323 $
$30,001 and over $ 5.7% (.057) $ $458 $

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 a form 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.