Income Tax Booklet - 2024

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Table of Contents

Important Information

DUE DATE FOR FILING.

April 15, 2025 is the due date for filing 2024 income tax returns. More information here.

New Tax Credits

Workforce Retention Credit (K-93) and Pregnancy Resource Act Credit (K-94).

Workforce Retention Credit

An individual who has been approved and received a Kansas Adult Learner Grant, graduates, and continues to live and work in Kansas (or enters military service may shall qualify for a Kansas Workforce Retention incentive Income Tax
Credit.

Pregnancy Resource Act Credit

For tax years commencing after December 31, 2023, a credit shall be allowed in the amount equal to 70% of the total amount contributed to an eligible charitable organization during the taxable year.

Kansas Standard Deduction

The following amounts will be the standard deduction for most people in tax year 2024 to enter on line 4:

Single - $3,605
Married Filing Joint - $8,240
Head of Household - $6,180
Married Filing Separate - $4,120

Exemptions and Dependents

For tax year 2024 and all tax years thereafter, if your filing status is married filing joint the exemption allowance is $18,320. If your filing status is single, head of household, or married filing separate, the exemption allowance is $9,160. A personal exemption of $2,320 for each dependent for which you are entitled to a deduction for this taxable year for federal income tax purposes, shall be allowed for Kansas. If qualified as a Disabled Veteran Personal Exemption, an additional exemption allowance is $2,250. (See below)

Personal Exemption for Disabled Veterans

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.

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 $13,615. A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $26,560.

A Kansas resident must file if

Their filing status is Their age is Their gross income is at least
Single Under 65 $12,765
Single 65 or older or blind $13,615
Single 65 or older and blind $14,465
Married Filing Joint Under 65 (both spouses) $26,560
Married Filing Joint 65 or older or blind (one spouse) $27,260
Married Filing Joint 65 or older or blind (both spouses) $27,960
Married Filing Joint 65 or older and blind (one spouse) $27,960
Married Filing Joint 65 or older or blind (one spouse) and 65 or older and blind (other spouse) $28,660
Married Filing Joint 65 or older and blind (both spouses) $29,360
Head of Household Under 65 $17,660
Head of Household 65 or older or blind $18,510
Head of Household 65 or older and blind. $19,360
Married Filing Separate Under 65 $13,280
Married Filing Separate 65 or older or blind $13,980
Married Filing Separate 65 or older and blind $14,680

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 2024 return is based on a calendar year, it must be filed and the tax paid no later than April 15, 2025.

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, 2025.

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 2024 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 2024; 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, 2007) 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 2024 household income was $42,600 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 $24,500 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 $56,450. 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 2024, 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

If your filing status is married filing joint, check the box to indicate filing status, enter 2 in the box for the number of exemptions and $18,320 in the amount box.

If your filing status is single, married filing separate or head of household, check the box to indicate filing status, enter one in the box for number of exemptions and $9,160 in the amount box.

If your filing status is Head of Household, you are allowed an additional exemption of $2,320. Enter $2,320 in the amount box. If not, leave blank. Note. Head of Household is not allowed an additional exemption for food sales tax credit.

Enter the number of dependents claimed on your federal return. Multiply that number by $2,320 and enter that total in the amount box. If you are claimed as a dependent by another taxpayer, enter “0” in the number of dependents 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 2024 and all tax years thereafter. Enter the number of disabled veterans, multiply by $2,250 and enter the result in the amount box.

Sum the number of exemptions and enter in the Total Kansas Exemptions box. The number of exemptions may be used on the Food Sales Tax Credit, Line E.

Sum the exemption dollar amounts and enter in the Total Kansas Exemption Amount box.

In the spaces provided, enter the name, date of birth, relationship, and Social Security number of each person you claimed as a dependent (do not include you or your spouse). If additional space is needed, enclose a separate schedule.

FOOD SALES TAX CREDIT

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

If you were a resident of Kansas for all of 2024, you meet the residency qualification. If you resided in Kansas less than 12 months of 2024, 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, 2007).

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 - $3,605
Married Filing Joint - $8,240
Head of Household - $6,180
Married Filing Separate - $4,120

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 - 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 $ 4,455
Single2 $ 5,305
Married Filing Joint 1 $ 8,940
Married Filing Joint2 $ 9,640
Married Filing Joint3 $ 10,340
Married Filing Joint4 $ 11,040
Married Filing Separate1 $ 4,820
Married Filing Separate2 $ 5,520
Married Filing Separate3 $ 6,220
Married Filing Separate4 $ 6,920
Head of Household 1 $ 7,030
Head of Household2 $ 7,880

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): From Total Kansas Exemption Amount, front of form K-40.

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

2024 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. 2024 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. 2024 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 50% 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 2024 estimated tax payments plus any 2023 overpayment you had credited forward to 2024.

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 2024 tax year. Enter the amount of money you remitted to the Department of Revenue with your original 2024 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 2024 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 .75% 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 2025 Kansas estimated income tax (must be $1 or more). If the amount is less than $5, you may carry it forward to 2025 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 43 (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 2025 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 2025 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 2023 tax forms and subject to change for 2024.

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 2024 (for example, you retired during 2024). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2024, include on line A2 your 2024 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)). Enter the amount of any interest expense paid or accrued in a previous tax year but allowed as a federal deduction pursuant to IRC §163 in the current tax year. Interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable if the limitation of IRC §163(j) did not exist.

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 2024 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 or your Kansas Schedule A 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:Enter on Line 1 of Form K-40 the amount of social security benefits received in 2024 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 2024 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.

For all taxable years beginning after December 31, 2022, contributions made to a qualified tuition program account or a qualified ABLE program account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification pursuant to this paragraph in more than one taxable year.

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: For all taxable years commencing after December 31, 2020, the amount of any interest expense paid or accrued in the current taxable year and disallowed as a deduction pursuant to section 163(j) of the federal internal revenue code. An interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable pursuant to section 163 of the federal internal revenue code if the limitation pursuant to section 163(j) of the federal internal revenue code did not exist.

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 all taxable years beginning after December 31, 2022, contributions made to a qualified tuition program account or a qualified ABLE program account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification pursuant to this paragraph in more than one taxable year. 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. For all taxable years beginning after December 31, 2022, contributions made to a first-time home buyer savings account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification in more than one taxable year. 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 2024 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 2024 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 2024 (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 2023 tax forms and subject to change for 2024.

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 2024 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 2024.

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 2024 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, 2025.

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, 2025, 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, 2025, 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 2024 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, 2024.

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 2024 tax payments equal or exceeds 90% (66 2/3% for farmers and fishers) of the tax on your annualized income for these 2024 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, 2024 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 6/15/24 installment on 6/28/24 the number of days to enter on line 3, column 2 will be computed from 6/15/24 to 6/28/24, which equals 13 days. If you then paid the next quarter timely at 9/15/24, the number of days will be from 9/15/24 to 1/15/25, 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 1/1/25 to 1/15/25. 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 1/15/25, enter in the third column the number of days from 1/1/24 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 1/15/25 to the date the return was filed and paid.

LINES 15 and 16: Penalty is computed to 12/31/24 at 4% and from 1/1/25 to the date the tax was paid or 4/15/25, 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 at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
265022
5110044
10115077
15120099
2012501212
2513001414
3013501717
3514002020
4014502222
4515002525
5015502727
5516003030
6016503333
6517003535
7017503838
7518004040
8018504343
8519004646
9019504848
9511,0005151
1,0011,0505353
1,0511,1005656
1,1011,1505959
1,1511,2006161
1,2011,2506464
1,2511,3006666
1,3011,3506969
1,3511,4007272
1,4011,4507474
1,4511,5007777
1,5011,5507979
1,5511,6008282
1,6011,6508585
1,6511,7008787
1,7011,7509090
1,7511,8009292
1,8011,8509595
1,8511,9009898
1,9011,950100100
1,9512,000103103
2,0012,050105105
2,0512,100108108
2,1012,150111111
2,1512,200113113
2,2012,250116116
2,2512,300118118
2,3012,350121121
2,3512,400124124
2,4012,450126126
2,4512,500129129
2,5012,550131131
2,5512,600134134
2,6012,650137137
2,6512,700139139
2,7012,750142142
2,7512,800144144
2,8012,850147147
2,8512,900150150
2,9012,950152152
2,9513,000155155
3,0013,050157157
3,0513,100160160
3,1013,150163163
3,1513,200165165
3,2013,250168168
3,2513,300170170
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
3,3013,350173173
3,3513,400176176
3,4013,450178178
3,4513,500181181
3,5013,550183183
3,5513,600186186
3,6013,650189189
3,6513,700191191
3,7013,750194194
3,7513,800196196
3,8013,850199199
3,8513,900202202
3,9013,950204204
3,9514,000207207
4,0014,050209209
4,0514,100212212
4,1014,150215215
4,1514,200217217
4,2014,250220220
4,2514,300222222
4,3014,350225225
4,3514,400228228
4,4014,450230230
4,4514,500233233
4,5014,550235235
4,5514,600238238
4,6014,650241241
4,6514,700243243
4,7014,750246246
4,7514,800248248
4,8014,850251251
4,8514,900254254
4,9014,950256256
4,9515,000259259
5,0015,050261261
5,0515,100264264
5,1015,150267267
5,1515,200269269
5,2015,250272272
5,2515,300274274
5,3015,350277277
5,3515,400280280
5,4015,450282282
5,4515,500285285
5,5015,550287287
5,5515,600290290
5,6015,650293293
5,6515,700295295
5,7015,750298298
5,7515,800300300
5,8015,850303303
5,8515,900306306
5,9015,950308308
5,9516,000311311
6,0016,050313313
6,0516,100316316
6,1016,150319319
6,1516,200321321
6,2016,250324324
6,2516,300326326
6,3016,350329329
6,3516,400332332
6,4016,450334334
6,4516,500337337
6,5016,550339339
6,5516,600342342
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
6,6016,650345345
6,6516,700347347
6,7016,750350350
6,7516,800352352
6,8016,850355355
6,8516,900358358
6,9016,950360360
6,9517,000363363
7,0017,050365365
7,0517,100368368
7,1017,150371371
7,1517,200373373
7,2017,250376376
7,2517,300378378
7,3017,350381381
7,3517,400384384
7,4017,450386386
7,4517,500389389
7,5017,550391391
7,5517,600394394
7,6017,650397397
7,6517,700399399
7,7017,750402402
7,7517,800404404
7,8017,850407407
7,8517,900410410
7,9017,950412412
7,9518,000415415
8,0018,050417417
8,0518,100420420
8,1018,150423423
8,1518,200425425
8,2018,250428428
8,2518,300430430
8,3018,350433433
8,3518,400436436
8,4018,450438438
8,4518,500441441
8,5018,550443443
8,5518,600446446
8,6018,650449449
8,6518,700451451
8,7018,750454454
8,7518,800456456
8,8018,850459459
8,8518,900462462
8,9018,950464464
8,9519,000467467
9,0019,050469469
9,0519,100472472
9,1019,150475475
9,1519,200477477
9,2019,250480480
9,2519,300482482
9,3019,350485485
9,3519,400488488
9,4019,450490490
9,4519,500493493
9,5019,550495495
9,5519,600498498
9,6019,650501501
9,6519,700503503
9,7019,750506506
9,7519,800508508
9,8019,850511511
9,8519,900514514
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
9,9019,950516516
9,95110,000519519
10,00110,050521521
10,05110,100524524
10,10110,150527527
10,15110,200529529
10,20110,250532532
10,25110,300534534
10,30110,350537537
10,35110,400540540
10,40110,450542542
10,45110,500545545
10,50110,550547547
10,55110,600550550
10,60110,650553553
10,65110,700555555
10,70110,750558558
10,75110,800560560
10,80110,850563563
10,85110,900566566
10,90110,950568568
10,95111,000571571
11,00111,050573573
11,05111,100576576
11,10111,150579579
11,15111,200581581
11,20111,250584584
11,25111,300586586
11,30111,350589589
11,35111,400592592
11,40111,450594594
11,45111,500597597
11,50111,550599599
11,55111,600602602
11,60111,650605605
11,65111,700607607
11,70111,750610610
11,75111,800612612
11,80111,850615615
11,85111,900618618
11,90111,950620620
11,95112,000623623
12,00112,050625625
12,05112,100628628
12,10112,150631631
12,15112,200633633
12,20112,250636636
12,25112,300638638
12,30112,350641641
12,35112,400644644
12,40112,450646646
12,45112,500649649
12,50112,550651651
12,55112,600654654
12,60112,650657657
12,65112,700659659
12,70112,750662662
12,75112,800664664
12,80112,850667667
12,85112,900670670
12,90112,950672672
12,95113,000675675
13,00113,050677677
13,05113,100680680
13,10113,150683683
13,15113,200685685
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
13,20113,250688688
13,25113,300690690
13,30113,350693693
13,35113,400696696
13,40113,450698698
13,45113,500701701
13,50113,550703703
13,55113,600706706
13,60113,650709709
13,65113,700711711
13,70113,750714714
13,75113,800716716
13,80113,850719719
13,85113,900722722
13,90113,950724724
13,95114,000727727
14,00114,050729729
14,05114,100732732
14,10114,150735735
14,15114,200737737
14,20114,250740740
14,25114,300742742
14,30114,350745745
14,35114,400748748
14,40114,450750750
14,45114,500753753
14,50114,550755755
14,55114,600758758
14,60114,650761761
14,65114,700763763
14,70114,750766766
14,75114,800768768
14,80114,850771771
14,85114,900774774
14,90114,950776776
14,95115,000779779
15,00115,050781781
15,05115,100784784
15,10115,150787787
15,15115,200789789
15,20115,250792792
15,25115,300794794
15,30115,350797797
15,35115,400800800
15,40115,450802802
15,45115,500805805
15,50115,550807807
15,55115,600810810
15,60115,650813813
15,65115,700815815
15,70115,750818818
15,75115,800820820
15,80115,850823823
15,85115,900826826
15,90115,950828828
15,95116,000831831
16,00116,050833833
16,05116,100836836
16,10116,150839839
16,15116,200841841
16,20116,250844844
16,25116,300846846
16,30116,350849849
16,35116,400852852
16,40116,450854854
16,45116,500857857
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
16,50116,550859859
16,55116,600862862
16,60116,650865865
16,65116,700867867
16,70116,750870870
16,75116,800872872
16,80116,850875875
16,85116,900878878
16,90116,950880880
16,95117,000883883
17,00117,050885885
17,05117,100888888
17,10117,150891891
17,15117,200893893
17,20117,250896896
17,25117,300898898
17,30117,350901901
17,35117,400904904
17,40117,450906906
17,45117,500909909
17,50117,550911911
17,55117,600914914
17,60117,650917917
17,65117,700919919
17,70117,750922922
17,75117,800924924
17,80117,850927927
17,85117,900930930
17,90117,950932932
17,95118,000935935
18,00118,050937937
18,05118,100940940
18,10118,150943943
18,15118,200945945
18,20118,250948948
18,25118,300950950
18,30118,350953953
18,35118,400956956
18,40118,450958958
18,45118,500961961
18,50118,550963963
18,55118,600966966
18,60118,650969969
18,65118,700971971
18,70118,750974974
18,75118,800976976
18,80118,850979979
18,85118,900982982
18,90118,950984984
18,95119,000987987
19,00119,050989989
19,05119,100992992
19,10119,150995995
19,15119,200997997
19,20119,2501,0001,000
19,25119,3001,0021,002
19,30119,3501,0051,005
19,35119,4001,0081,008
19,40119,4501,0101,010
19,45119,5001,0131,013
19,50119,5501,0151,015
19,55119,6001,0181,018
19,60119,6501,0211,021
19,65119,7001,0231,023
19,70119,7501,0261,026
19,75119,8001,0281,028
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
19,80119,8501,0311,031
19,85119,9001,0341,034
19,90119,9501,0361,036
19,95120,0001,0391,039
20,00120,0501,0411,041
20,05120,1001,0441,044
20,10120,1501,0471,047
20,15120,2001,0491,049
20,20120,2501,0521,052
20,25120,3001,0541,054
20,30120,3501,0571,057
20,35120,4001,0601,060
20,40120,4501,0621,062
20,45120,5001,0651,065
20,50120,5501,0671,067
20,55120,6001,0701,070
20,60120,6501,0731,073
20,65120,7001,0751,075
20,70120,7501,0781,078
20,75120,8001,0801,080
20,80120,8501,0831,083
20,85120,9001,0861,086
20,90120,9501,0881,088
20,95121,0001,0911,091
21,00121,0501,0931,093
21,05121,1001,0961,096
21,10121,1501,0991,099
21,15121,2001,1011,101
21,20121,2501,1041,104
21,25121,3001,1061,106
21,30121,3501,1091,109
21,35121,4001,1121,112
21,40121,4501,1141,114
21,45121,5001,1171,117
21,50121,5501,1191,119
21,55121,6001,1221,122
21,60121,6501,1251,125
21,65121,7001,1271,127
21,70121,7501,1301,130
21,75121,8001,1321,132
21,80121,8501,1351,135
21,85121,9001,1381,138
21,90121,9501,1401,140
21,95122,0001,1431,143
22,00122,0501,1451,145
22,05122,1001,1481,148
22,10122,1501,1511,151
22,15122,2001,1531,153
22,20122,2501,1561,156
22,25122,3001,1581,158
22,30122,3501,1611,161
22,35122,4001,1641,164
22,40122,4501,1661,166
22,45122,5001,1691,169
22,50122,5501,1711,171
22,55122,6001,1741,174
22,60122,6501,1771,177
22,65122,7001,1791,179
22,70122,7501,1821,182
22,75122,8001,1841,184
22,80122,8501,1871,187
22,85122,9001,1901,190
22,90122,9501,1921,192
22,95123,0001,1951,195
23,00123,0501,1971,197
23,05123,1001,2001,200
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
23,10123,1501,2031,203
23,15123,2001,2061,205
23,20123,2501,2091,208
23,25123,3001,2111,210
23,30123,3501,2141,213
23,35123,4001,2171,216
23,40123,4501,2201,218
23,45123,5001,2231,221
23,50123,5501,2251,223
23,55123,6001,2281,226
23,60123,6501,2311,229
23,65123,7001,2341,231
23,70123,7501,2361,234
23,75123,8001,2391,236
23,80123,8501,2421,239
23,85123,9001,2451,242
23,90123,9501,2481,244
23,95124,0001,2501,247
24,00124,0501,2531,249
24,05124,1001,2561,252
24,10124,1501,2591,255
24,15124,2001,2621,257
24,20124,2501,2641,260
24,25124,3001,2671,262
24,30124,3501,2701,265
24,35124,4001,2731,268
24,40124,4501,2761,270
24,45124,5001,2781,273
24,50124,5501,2811,275
24,55124,6001,2841,278
24,60124,6501,2871,281
24,65124,7001,2891,283
24,70124,7501,2921,286
24,75124,8001,2951,288
24,80124,8501,2981,291
24,85124,9001,3011,294
24,90124,9501,3031,296
24,95125,0001,3061,299
25,00125,0501,3091,301
25,05125,1001,3121,304
25,10125,1501,3151,307
25,15125,2001,3171,309
25,20125,2501,3201,312
25,25125,3001,3231,314
25,30125,3501,3261,317
25,35125,4001,3291,320
25,40125,4501,3311,322
25,45125,5001,3341,325
25,50125,5501,3371,327
25,55125,6001,3401,330
25,60125,6501,3431,333
25,65125,7001,3451,335
25,70125,7501,3481,338
25,75125,8001,3511,340
25,80125,8501,3541,343
25,85125,9001,3561,346
25,90125,9501,3591,348
25,95126,0001,3621,351
26,00126,0501,3651,353
26,05126,1001,3681,356
26,10126,1501,3701,359
26,15126,2001,3731,361
26,20126,2501,3761,364
26,25126,3001,3791,366
26,30126,3501,3821,369
26,35126,4001,3841,372
If line 7,Form K-40 is between Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
26,40126,4501,3871,374
26,45126,5001,3901,377
26,50126,5501,3931,379
26,55126,6001,3961,382
26,60126,6501,3981,385
26,65126,7001,4011,387
26,70126,7501,4041,390
26,75126,8001,4071,392
26,80126,8501,4091,395
26,85126,9001,4121,398
26,90126,9501,4151,400
26,95127,0001,4181,403
27,00127,0501,4211,405
27,05127,1001,4231,408
27,10127,1501,4261,411
27,15127,2001,4291,413
27,20127,2501,4321,416
27,25127,3001,4351,418
27,30127,3501,4371,421
27,35127,4001,4401,424
27,40127,4501,4431,426
27,45127,5001,4461,429
27,50127,5501,4491,431
27,55127,6001,4511,434
27,60127,6501,4541,437
27,65127,7001,4571,439
27,70127,7501,4601,442
27,75127,8001,4621,444
27,80127,8501,4651,447
27,85127,9001,4681,450
27,90127,9501,4711,452
27,95128,0001,4741,455
28,00128,0501,4761,457
28,05128,1001,4791,460
28,10128,1501,4821,463
28,15128,2001,4851,465
28,20128,2501,4881,468
28,25128,3001,4901,470
28,30128,3501,4931,473
28,35128,4001,4961,476
28,40128,4501,4991,478
28,45128,5001,5021,481
28,50128,5501,5041,483
28,55128,6001,5071,486
28,60128,6501,5101,489
28,65128,7001,5131,491
28,70128,7501,5151,494
28,75128,8001,5181,496
28,80128,8501,5211,499
28,85128,9001,5241,502
28,90128,9501,5271,504
28,95129,0001,5291,507
29,00129,0501,5321,509
29,05129,1001,5351,512
29,10129,1501,5381,515
29,15129,2001,5411,517
29,20129,2501,5431,520
29,25129,3001,5461,522
29,30129,3501,5491,525
29,35129,4001,5521,528
29,40129,4501,5551,530
29,45129,5001,5571,533
29,50129,5501,5601,535
29,55129,6001,5631,538
29,60129,6501,5661,541
29,65129,7001,5681,543
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
29,70129,7501,5711,546
29,75129,8001,5741,548
29,80129,8501,5771,551
29,85129,9001,5801,554
29,90129,9501,5821,556
29,95130,0001,5851,559
30,00130,0501,5881,561
30,05130,1001,5911,564
30,10130,1501,5941,567
30,15130,2001,5961,569
30,20130,2501,5991,572
30,25130,3001,6021,574
30,30130,3501,6051,577
30,35130,4001,6081,580
30,40130,4501,6101,582
30,45130,5001,6131,585
30,50130,5501,6161,587
30,55130,6001,6191,590
30,60130,6501,6221,593
30,65130,7001,6241,595
30,70130,7501,6271,598
30,75130,8001,6301,600
30,80130,8501,6331,603
30,85130,9001,6351,606
30,90130,9501,6381,608
30,95131,0001,6411,611
31,00131,0501,6441,613
31,05131,1001,6471,616
31,10131,1501,6491,619
31,15131,2001,6521,621
31,20131,2501,6551,624
31,25131,3001,6581,626
31,30131,3501,6611,629
31,35131,4001,6631,632
31,40131,4501,6661,634
31,45131,5001,6691,637
31,50131,5501,6721,639
31,55131,6001,6751,642
31,60131,6501,6771,645
31,65131,7001,6801,647
31,70131,7501,6831,650
31,75131,8001,6861,652
31,80131,8501,6881,655
31,85131,9001,6911,658
31,90131,9501,6941,660
31,95132,0001,6971,663
32,00132,0501,7001,665
32,05132,1001,7021,668
32,10132,1501,7051,671
32,15132,2001,7081,673
32,20132,2501,7111,676
32,25132,3001,7141,678
32,30132,3501,7161,681
32,35132,4001,7191,684
32,40132,4501,7221,686
32,45132,5001,7251,689
32,50132,5501,7281,691
32,55132,6001,7301,694
32,60132,6501,7331,697
32,65132,7001,7361,699
32,70132,7501,7391,702
32,75132,8001,7411,704
32,80132,8501,7441,707
32,85132,9001,7471,710
32,90132,9501,7501,712
32,95133,0001,7531,715
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
33,00133,0501,7551,717
33,05133,1001,7581,720
33,10133,1501,7611,723
33,15133,2001,7641,725
33,20133,2501,7671,728
33,25133,3001,7691,730
33,30133,3501,7721,733
33,35133,4001,7751,736
33,40133,4501,7781,738
33,45133,5001,7811,741
33,50133,5501,7831,743
33,55133,6001,7861,746
33,60133,6501,7891,749
33,65133,7001,7921,751
33,70133,7501,7941,754
33,75133,8001,7971,756
33,80133,8501,8001,759
33,85133,9001,8031,762
33,90133,9501,8061,764
33,95134,0001,8081,767
34,00134,0501,8111,769
34,05134,1001,8141,772
34,10134,1501,8171,775
34,15134,2001,8201,777
34,20134,2501,8221,780
34,25134,3001,8251,782
34,30134,3501,8281,785
34,35134,4001,8311,788
34,40134,4501,8341,790
34,45134,5001,8361,793
34,50134,5501,8391,795
34,55134,6001,8421,798
34,60134,6501,8451,801
34,65134,7001,8471,803
34,70134,7501,8501,806
34,75134,8001,8531,808
34,80134,8501,8561,811
34,85134,9001,8591,814
34,90134,9501,8611,816
34,95135,0001,8641,819
35,00135,0501,8671,821
35,05135,1001,8701,824
35,10135,1501,8731,827
35,15135,2001,8751,829
35,20135,2501,8781,832
35,25135,3001,8811,834
35,30135,3501,8841,837
35,35135,4001,8871,840
35,40135,4501,8891,842
35,45135,5001,8921,845
35,50135,5501,8951,847
35,55135,6001,8981,850
35,60135,6501,9011,853
35,65135,7001,9031,855
35,70135,7501,9061,858
35,75135,8001,9091,860
35,80135,8501,9121,863
35,85135,9001,9141,866
35,90135,9501,9171,868
35,95136,0001,9201,871
36,00136,0501,9231,873
36,05136,1001,9261,876
36,10136,1501,9281,879
36,15136,2001,9311,881
36,20136,2501,9341,884
36,25136,3001,9371,886
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
36,30136,3501,9401,889
36,35136,4001,9421,892
36,40136,4501,9451,894
36,45136,5001,9481,897
36,50136,5501,9511,899
36,55136,6001,9541,902
36,60136,6501,9561,905
36,65136,7001,9591,907
36,70136,7501,9621,910
36,75136,8001,9651,912
36,80136,8501,9671,915
36,85136,9001,9701,918
36,90136,9501,9731,920
36,95137,0001,9761,923
37,00137,0501,9791,925
37,05137,1001,9811,928
37,10137,1501,9841,931
37,15137,2001,9871,933
37,20137,2501,9901,936
37,25137,3001,9931,938
37,30137,3501,9951,941
37,35137,4001,9981,944
37,40137,4502,0011,946
37,45137,5002,0041,949
37,50137,5502,0071,951
37,55137,6002,0091,954
37,60137,6502,0121,957
37,65137,7002,0151,959
37,70137,7502,0181,962
37,75137,8002,0201,964
37,80137,8502,0231,967
37,85137,9002,0261,970
37,90137,9502,0291,972
37,95138,0002,0321,975
38,00138,0502,0341,977
38,05138,1002,0371,980
38,10138,1502,0401,983
38,15138,2002,0431,985
38,20138,2502,0461,988
38,25138,3002,0481,990
38,30138,3502,0511,993
38,35138,4002,0541,996
38,40138,4502,0571,998
38,45138,5002,0602,001
38,50138,5502,0622,003
38,55138,6002,0652,006
38,60138,6502,0682,009
38,65138,7002,0712,011
38,70138,7502,0732,014
38,75138,8002,0762,016
38,80138,8502,0792,019
38,85138,9002,0822,022
38,90138,9502,0852,024
38,95139,0002,0872,027
39,00139,0502,0902,029
39,05139,1002,0932,032
39,10139,1502,0962,035
39,15139,2002,0992,037
39,20139,2502,1012,040
39,25139,3002,1042,042
39,30139,3502,1072,045
39,35139,4002,1102,048
39,40139,4502,1132,050
39,45139,5002,1152,053
39,50139,5502,1182,055
39,55139,6002,1212,058
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
39,60139,6502,1242,061
39,65139,7002,1262,063
39,70139,7502,1292,066
39,75139,8002,1322,068
39,80139,8502,1352,071
39,85139,9002,1382,074
39,90139,9502,1402,076
39,95140,0002,1432,079
40,00140,0502,1462,081
40,05140,1002,1492,084
40,10140,1502,1522,087
40,15140,2002,1542,089
40,20140,2502,1572,092
40,25140,3002,1602,094
40,30140,3502,1632,097
40,35140,4002,1662,100
40,40140,4502,1682,102
40,45140,5002,1712,105
40,50140,5502,1742,107
40,55140,6002,1772,110
40,60140,6502,1802,113
40,65140,7002,1822,115
40,70140,7502,1852,118
40,75140,8002,1882,120
40,80140,8502,1912,123
40,85140,9002,1932,126
40,90140,9502,1962,128
40,95141,0002,1992,131
41,00141,0502,2022,133
41,05141,1002,2052,136
41,10141,1502,2072,139
41,15141,2002,2102,141
41,20141,2502,2132,144
41,25141,3002,2162,146
41,30141,3502,2192,149
41,35141,4002,2212,152
41,40141,4502,2242,154
41,45141,5002,2272,157
41,50141,5502,2302,159
41,55141,6002,2332,162
41,60141,6502,2352,165
41,65141,7002,2382,167
41,70141,7502,2412,170
41,75141,8002,2442,172
41,80141,8502,2462,175
41,85141,9002,2492,178
41,90141,9502,2522,180
41,95142,0002,2552,183
42,00142,0502,2582,185
42,05142,1002,2602,188
42,10142,1502,2632,191
42,15142,2002,2662,193
42,20142,2502,2692,196
42,25142,3002,2722,198
42,30142,3502,2742,201
42,35142,4002,2772,204
42,40142,4502,2802,206
42,45142,5002,2832,209
42,50142,5502,2862,211
42,55142,6002,2882,214
42,60142,6502,2912,217
42,65142,7002,2942,219
42,70142,7502,2972,222
42,75142,8002,2992,224
42,80142,8502,3022,227
42,85142,9002,3052,230
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
42,90142,9502,3082,232
42,95143,0002,3112,235
43,00143,0502,3132,237
43,05143,1002,3162,240
43,10143,1502,3192,243
43,15143,2002,3222,245
43,20143,2502,3252,248
43,25143,3002,3272,250
43,30143,3502,3302,253
43,35143,4002,3332,256
43,40143,4502,3362,258
43,45143,5002,3392,261
43,50143,5502,3412,263
43,55143,6002,3442,266
43,60143,6502,3472,269
43,65143,7002,3502,271
43,70143,7502,3522,274
43,75143,8002,3552,276
43,80143,8502,3582,279
43,85143,9002,3612,282
43,90143,9502,3642,284
43,95144,0002,3662,287
44,00144,0502,3692,289
44,05144,1002,3722,292
44,10144,1502,3752,295
44,15144,2002,3782,297
44,20144,2502,3802,300
44,25144,3002,3832,302
44,30144,3502,3862,305
44,35144,4002,3892,308
44,40144,4502,3922,310
44,45144,5002,3942,313
44,50144,5502,3972,315
44,55144,6002,4002,318
44,60144,6502,4032,321
44,65144,7002,4052,323
44,70144,7502,4082,326
44,75144,8002,4112,328
44,80144,8502,4142,331
44,85144,9002,4172,334
44,90144,9502,4192,336
44,95145,0002,4222,339
45,00145,0502,4252,341
45,05145,1002,4282,344
45,10145,1502,4312,347
45,15145,2002,4332,349
45,20145,2502,4362,352
45,25145,3002,4392,354
45,30145,3502,4422,357
45,35145,4002,4452,360
45,40145,4502,4472,362
45,45145,5002,4502,365
45,50145,5502,4532,367
45,55145,6002,4562,370
45,60145,6502,4592,373
45,65145,7002,4612,375
45,70145,7502,4642,378
45,75145,8002,4672,380
45,80145,8502,4702,383
45,85145,9002,4722,386
45,90145,9502,4752,388
45,95146,0002,4782,391
46,00146,0502,4812,393
46,05146,1002,4842,396
46,10146,1502,4862,399
46,15146,2002,4892,402
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
46,20146,2502,4922,405
46,25146,3002,4952,407
46,30146,3502,4982,410
46,35146,4002,5002,413
46,40146,4502,5032,416
46,45146,5002,5062,419
46,50146,5502,5092,421
46,55146,6002,5122,424
46,60146,6502,5142,427
46,65146,7002,5172,430
46,70146,7502,5202,432
46,75146,8002,5232,435
46,80146,8502,5252,438
46,85146,9002,5282,441
46,90146,9502,5312,444
46,95147,0002,5342,446
47,00147,0502,5372,449
47,05147,1002,5392,452
47,10147,1502,5422,455
47,15147,2002,5452,458
47,20147,2502,5482,460
47,25147,3002,5512,463
47,30147,3502,5532,466
47,35147,4002,5562,469
47,40147,4502,5592,472
47,45147,5002,5622,474
47,50147,5502,5652,477
47,55147,6002,5672,480
47,60147,6502,5702,483
47,65147,7002,5732,485
47,70147,7502,5762,488
47,75147,8002,5782,491
47,80147,8502,5812,494
47,85147,9002,5842,497
47,90147,9502,5872,499
47,95148,0002,5902,502
48,00148,0502,5922,505
48,05148,1002,5952,508
48,10148,1502,5982,511
48,15148,2002,6012,513
48,20148,2502,6042,516
48,25148,3002,6062,519
48,30148,3502,6092,522
48,35148,4002,6122,525
48,40148,4502,6152,527
48,45148,5002,6182,530
48,50148,5502,6202,533
48,55148,6002,6232,536
48,60148,6502,6262,539
48,65148,7002,6292,541
48,70148,7502,6312,544
48,75148,8002,6342,547
48,80148,8502,6372,550
48,85148,9002,6402,552
48,90148,9502,6432,555
48,95149,0002,6452,558
49,00149,0502,6482,561
49,05149,1002,6512,564
49,10149,1502,6542,566
49,15149,2002,6572,569
49,20149,2502,6592,572
49,25149,3002,6622,575
49,30149,3502,6652,578
49,35149,4002,6682,580
49,40149,4502,6712,583
49,45149,5002,6732,586
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
49,50149,5502,6762,589
49,55149,6002,6792,592
49,60149,6502,6822,594
49,65149,7002,6842,597
49,70149,7502,6872,600
49,75149,8002,6902,603
49,80149,8502,6932,605
49,85149,9002,6962,608
49,90149,9502,6982,611
49,95150,0002,7012,614
50,00150,0502,7042,617
50,05150,1002,7072,619
50,10150,1502,7102,622
50,15150,2002,7122,625
50,20150,2502,7152,628
50,25150,3002,7182,631
50,30150,3502,7212,633
50,35150,4002,7242,636
50,40150,4502,7262,639
50,45150,5002,7292,642
50,50150,5502,7322,645
50,55150,6002,7352,647
50,60150,6502,7382,650
50,65150,7002,7402,653
50,70150,7502,7432,656
50,75150,8002,7462,658
50,80150,8502,7492,661
50,85150,9002,7512,664
50,90150,9502,7542,667
50,95151,0002,7572,670
51,00151,0502,7602,672
51,05151,1002,7632,675
51,10151,1502,7652,678
51,15151,2002,7682,681
51,20151,2502,7712,684
51,25151,3002,7742,686
51,30151,3502,7772,689
51,35151,4002,7792,692
51,40151,4502,7822,695
51,45151,5002,7852,698
51,50151,5502,7882,700
51,55151,6002,7912,703
51,60151,6502,7932,706
51,65151,7002,7962,709
51,70151,7502,7992,711
51,75151,8002,8022,714
51,80151,8502,8042,717
51,85151,9002,8072,720
51,90151,9502,8102,723
51,95152,0002,8132,725
52,00152,0502,8162,728
52,05152,1002,8182,731
52,10152,1502,8212,734
52,15152,2002,8242,737
52,20152,2502,8272,739
52,25152,3002,8302,742
52,30152,3502,8322,745
52,35152,4002,8352,748
52,40152,4502,8382,751
52,45152,5002,8412,753
52,50152,5502,8442,756
52,55152,6002,8462,759
52,60152,6502,8492,762
52,65152,7002,8522,764
52,70152,7502,8552,767
52,75152,8002,8572,770
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
52,80152,8502,8602,773
52,85152,9002,8632,776
52,90152,9502,8662,778
52,95153,0002,8692,781
53,00153,0502,8712,784
53,05153,1002,8742,787
53,10153,1502,8772,790
53,15153,2002,8802,792
53,20153,2502,8832,795
53,25153,3002,8852,798
53,30153,3502,8882,801
53,35153,4002,8912,804
53,40153,4502,8942,806
53,45153,5002,8972,809
53,50153,5502,8992,812
53,55153,6002,9022,815
53,60153,6502,9052,818
53,65153,7002,9082,820
53,70153,7502,9102,823
53,75153,8002,9132,826
53,80153,8502,9162,829
53,85153,9002,9192,831
53,90153,9502,9222,834
53,95154,0002,9242,837
54,00154,0502,9272,840
54,05154,1002,9302,843
54,10154,1502,9332,845
54,15154,2002,9362,848
54,20154,2502,9382,851
54,25154,3002,9412,854
54,30154,3502,9442,857
54,35154,4002,9472,859
54,40154,4502,9502,862
54,45154,5002,9522,865
54,50154,5502,9552,868
54,55154,6002,9582,871
54,60154,6502,9612,873
54,65154,7002,9632,876
54,70154,7502,9662,879
54,75154,8002,9692,882
54,80154,8502,9722,884
54,85154,9002,9752,887
54,90154,9502,9772,890
54,95155,0002,9802,893
55,00155,0502,9832,896
55,05155,1002,9862,898
55,10155,1502,9892,901
55,15155,2002,9912,904
55,20155,2502,9942,907
55,25155,3002,9972,910
55,30155,3503,0002,912
55,35155,4003,0032,915
55,40155,4503,0052,918
55,45155,5003,0082,921
55,50155,5503,0112,924
55,55155,6003,0142,926
55,60155,6503,0172,929
55,65155,7003,0192,932
55,70155,7503,0222,935
55,75155,8003,0252,937
55,80155,8503,0282,940
55,85155,9003,0302,943
55,90155,9503,0332,946
55,95156,0003,0362,949
56,00156,0503,0392,951
56,05156,1003,0422,954
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
56,10156,1503,0442,957
56,15156,2003,0472,960
56,20156,2503,0502,963
56,25156,3003,0532,965
56,30156,3503,0562,968
56,35156,4003,0582,971
56,40156,4503,0612,974
56,45156,5003,0642,977
56,50156,5503,0672,979
56,55156,6003,0702,982
56,60156,6503,0722,985
56,65156,7003,0752,988
56,70156,7503,0782,990
56,75156,8003,0812,993
56,80156,8503,0832,996
56,85156,9003,0862,999
56,90156,9503,0893,002
56,95157,0003,0923,004
57,00157,0503,0953,007
57,05157,1003,0973,010
57,10157,1503,1003,013
57,15157,2003,1033,016
57,20157,2503,1063,018
57,25157,3003,1093,021
57,30157,3503,1113,024
57,35157,4003,1143,027
57,40157,4503,1173,030
57,45157,5003,1203,032
57,50157,5503,1233,035
57,55157,6003,1253,038
57,60157,6503,1283,041
57,65157,7003,1313,043
57,70157,7503,1343,046
57,75157,8003,1363,049
57,80157,8503,1393,052
57,85157,9003,1423,055
57,90157,9503,1453,057
57,95158,0003,1483,060
58,00158,0503,1503,063
58,05158,1003,1533,066
58,10158,1503,1563,069
58,15158,2003,1593,071
58,20158,2503,1623,074
58,25158,3003,1643,077
58,30158,3503,1673,080
58,35158,4003,1703,083
58,40158,4503,1733,085
58,45158,5003,1763,088
58,50158,5503,1783,091
58,55158,6003,1813,094
58,60158,6503,1843,097
58,65158,7003,1873,099
58,70158,7503,1893,102
58,75158,8003,1923,105
58,80158,8503,1953,108
58,85158,9003,1983,110
58,90158,9503,2013,113
58,95159,0003,2033,116
59,00159,0503,2063,119
59,05159,1003,2093,122
59,10159,1503,2123,124
59,15159,2003,2153,127
59,20159,2503,2173,130
59,25159,3003,2203,133
59,30159,3503,2233,136
59,35159,4003,2263,138
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
59,40159,4503,2293,141
59,45159,5003,2313,144
59,50159,5503,2343,147
59,55159,6003,2373,150
59,60159,6503,2403,152
59,65159,7003,2423,155
59,70159,7503,2453,158
59,75159,8003,2483,161
59,80159,8503,2513,163
59,85159,9003,2543,166
59,90159,9503,2563,169
59,95160,0003,2593,172
60,00160,0503,2623,175
60,05160,1003,2653,177
60,10160,1503,2683,180
60,15160,2003,2703,183
60,20160,2503,2733,186
60,25160,3003,2763,189
60,30160,3503,2793,191
60,35160,4003,2823,194
60,40160,4503,2843,197
60,45160,5003,2873,200
60,50160,5503,2903,203
60,55160,6003,2933,205
60,60160,6503,2963,208
60,65160,7003,2983,211
60,70160,7503,3013,214
60,75160,8003,3043,216
60,80160,8503,3073,219
60,85160,9003,3093,222
60,90160,9503,3123,225
60,95161,0003,3153,228
61,00161,0503,3183,230
61,05161,1003,3213,233
61,10161,1503,3233,236
61,15161,2003,3263,239
61,20161,2503,3293,242
61,25161,3003,3323,244
61,30161,3503,3353,247
61,35161,4003,3373,250
61,40161,4503,3403,253
61,45161,5003,3433,256
61,50161,5503,3463,258
61,55161,6003,3493,261
61,60161,6503,3513,264
61,65161,7003,3543,267
61,70161,7503,3573,269
61,75161,8003,3603,272
61,80161,8503,3623,275
61,85161,9003,3653,278
61,90161,9503,3683,281
61,95162,0003,3713,283
62,00162,0503,3743,286
62,05162,1003,3763,289
62,10162,1503,3793,292
62,15162,2003,3823,295
62,20162,2503,3853,297
62,25162,3003,3883,300
62,30162,3503,3903,303
62,35162,4003,3933,306
62,40162,4503,3963,309
62,45162,5003,3993,311
62,50162,5503,4023,314
62,55162,6003,4043,317
62,60162,6503,4073,320
62,65162,7003,4103,322
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
62,70162,7503,4133,325
62,75162,8003,4153,328
62,80162,8503,4183,331
62,85162,9003,4213,334
62,90162,9503,4243,336
62,95163,0003,4273,339
63,00163,0503,4293,342
63,05163,1003,4323,345
63,10163,1503,4353,348
63,15163,2003,4383,350
63,20163,2503,4413,353
63,25163,3003,4433,356
63,30163,3503,4463,359
63,35163,4003,4493,362
63,40163,4503,4523,364
63,45163,5003,4553,367
63,50163,5503,4573,370
63,55163,6003,4603,373
63,60163,6503,4633,376
63,65163,7003,4663,378
63,70163,7503,4683,381
63,75163,8003,4713,384
63,80163,8503,4743,387
63,85163,9003,4773,389
63,90163,9503,4803,392
63,95164,0003,4823,395
64,00164,0503,4853,398
64,05164,1003,4883,401
64,10164,1503,4913,403
64,15164,2003,4943,406
64,20164,2503,4963,409
64,25164,3003,4993,412
64,30164,3503,5023,415
64,35164,4003,5053,417
64,40164,4503,5083,420
64,45164,5003,5103,423
64,50164,5503,5133,426
64,55164,6003,5163,429
64,60164,6503,5193,431
64,65164,7003,5213,434
64,70164,7503,5243,437
64,75164,8003,5273,440
64,80164,8503,5303,442
64,85164,9003,5333,445
64,90164,9503,5353,448
64,95165,0003,5383,451
65,00165,0503,5413,454
65,05165,1003,5443,456
65,10165,1503,5473,459
65,15165,2003,5493,462
65,20165,2503,5523,465
65,25165,3003,5553,468
65,30165,3503,5583,470
65,35165,4003,5613,473
65,40165,4503,5633,476
65,45165,5003,5663,479
65,50165,5503,5693,482
65,55165,6003,5723,484
65,60165,6503,5753,487
65,65165,7003,5773,490
65,70165,7503,5803,493
65,75165,8003,5833,495
65,80165,8503,5863,498
65,85165,9003,5883,501
65,90165,9503,5913,504
65,95166,0003,5943,507
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
66,00166,0503,5973,509
66,05166,1003,6003,512
66,10166,1503,6023,515
66,15166,2003,6053,518
66,20166,2503,6083,521
66,25166,3003,6113,523
66,30166,3503,6143,526
66,35166,4003,6163,529
66,40166,4503,6193,532
66,45166,5003,6223,535
66,50166,5503,6253,537
66,55166,6003,6283,540
66,60166,6503,6303,543
66,65166,7003,6333,546
66,70166,7503,6363,548
66,75166,8003,6393,551
66,80166,8503,6413,554
66,85166,9003,6443,557
66,90166,9503,6473,560
66,95167,0003,6503,562
67,00167,0503,6533,565
67,05167,1003,6553,568
67,10167,1503,6583,571
67,15167,2003,6613,574
67,20167,2503,6643,576
67,25167,3003,6673,579
67,30167,3503,6693,582
67,35167,4003,6723,585
67,40167,4503,6753,588
67,45167,5003,6783,590
67,50167,5503,6813,593
67,55167,6003,6833,596
67,60167,6503,6863,599
67,65167,7003,6893,601
67,70167,7503,6923,604
67,75167,8003,6943,607
67,80167,8503,6973,610
67,85167,9003,7003,613
67,90167,9503,7033,615
67,95168,0003,7063,618
68,00168,0503,7083,621
68,05168,1003,7113,624
68,10168,1503,7143,627
68,15168,2003,7173,629
68,20168,2503,7203,632
68,25168,3003,7223,635
68,30168,3503,7253,638
68,35168,4003,7283,641
68,40168,4503,7313,643
68,45168,5003,7343,646
68,50168,5503,7363,649
68,55168,6003,7393,652
68,60168,6503,7423,655
68,65168,7003,7453,657
68,70168,7503,7473,660
68,75168,8003,7503,663
68,80168,8503,7533,666
68,85168,9003,7563,668
68,90168,9503,7593,671
68,95169,0003,7613,674
69,00169,0503,7643,677
69,05169,1003,7673,680
69,10169,1503,7703,682
69,15169,2003,7733,685
69,20169,2503,7753,688
69,25169,3003,7783,691
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
69,30169,3503,7813,694
69,35169,4003,7843,696
69,40169,4503,7873,699
69,45169,5003,7893,702
69,50169,5503,7923,705
69,55169,6003,7953,708
69,60169,6503,7983,710
69,65169,7003,8003,713
69,70169,7503,8033,716
69,75169,8003,8063,719
69,80169,8503,8093,721
69,85169,9003,8123,724
69,90169,9503,8143,727
69,95170,0003,8173,730
70,00170,0503,8203,733
70,05170,1003,8233,735
70,10170,1503,8263,738
70,15170,2003,8283,741
70,20170,2503,8313,744
70,25170,3003,8343,747
70,30170,3503,8373,749
70,35170,4003,8403,752
70,40170,4503,8423,755
70,45170,5003,8453,758
70,50170,5503,8483,761
70,55170,6003,8513,763
70,60170,6503,8543,766
70,65170,7003,8563,769
70,70170,7503,8593,772
70,75170,8003,8623,774
70,80170,8503,8653,777
70,85170,9003,8673,780
70,90170,9503,8703,783
70,95171,0003,8733,786
71,00171,0503,8763,788
71,05171,1003,8793,791
71,10171,1503,8813,794
71,15171,2003,8843,797
71,20171,2503,8873,800
71,25171,3003,8903,802
71,30171,3503,8933,805
71,35171,4003,8953,808
71,40171,4503,8983,811
71,45171,5003,9013,814
71,50171,5503,9043,816
71,55171,6003,9073,819
71,60171,6503,9093,822
71,65171,7003,9123,825
71,70171,7503,9153,827
71,75171,8003,9183,830
71,80171,8503,9203,833
71,85171,9003,9233,836
71,90171,9503,9263,839
71,95172,0003,9293,841
72,00172,0503,9323,844
72,05172,1003,9343,847
72,10172,1503,9373,850
72,15172,2003,9403,853
72,20172,2503,9433,855
72,25172,3003,9463,858
72,30172,3503,9483,861
72,35172,4003,9513,864
72,40172,4503,9543,867
72,45172,5003,9573,869
72,50172,5503,9603,872
72,55172,6003,9623,875
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
72,60172,6503,9653,878
72,65172,7003,9683,880
72,70172,7503,9713,883
72,75172,8003,9733,886
72,80172,8503,9763,889
72,85172,9003,9793,892
72,90172,9503,9823,894
72,95173,0003,9853,897
73,00173,0503,9873,900
73,05173,1003,9903,903
73,10173,1503,9933,906
73,15173,2003,9963,908
73,20173,2503,9993,911
73,25173,3004,0013,914
73,30173,3504,0043,917
73,35173,4004,0073,920
73,40173,4504,0103,922
73,45173,5004,0133,925
73,50173,5504,0153,928
73,55173,6004,0183,931
73,60173,6504,0213,934
73,65173,7004,0243,936
73,70173,7504,0263,939
73,75173,8004,0293,942
73,80173,8504,0323,945
73,85173,9004,0353,947
73,90173,9504,0383,950
73,95174,0004,0403,953
74,00174,0504,0433,956
74,05174,1004,0463,959
74,10174,1504,0493,961
74,15174,2004,0523,964
74,20174,2504,0543,967
74,25174,3004,0573,970
74,30174,3504,0603,973
74,35174,4004,0633,975
74,40174,4504,0663,978
74,45174,5004,0683,981
74,50174,5504,0713,984
74,55174,6004,0743,987
74,60174,6504,0773,989
74,65174,7004,0793,992
74,70174,7504,0823,995
74,75174,8004,0853,998
74,80174,8504,0884,000
74,85174,9004,0914,003
74,90174,9504,0934,006
74,95175,0004,0964,009
75,00175,0504,0994,012
75,05175,1004,1024,014
75,10175,1504,1054,017
75,15175,2004,1074,020
75,20175,2504,1104,023
75,25175,3004,1134,026
75,30175,3504,1164,028
75,35175,4004,1194,031
75,40175,4504,1214,034
75,45175,5004,1244,037
75,50175,5504,1274,040
75,55175,6004,1304,042
75,60175,6504,1334,045
75,65175,7004,1354,048
75,70175,7504,1384,051
75,75175,8004,1414,053
75,80175,8504,1444,056
75,85175,9004,1464,059
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
75,90175,9504,1494,062
75,95176,0004,1524,065
76,00176,0504,1554,067
76,05176,1004,1584,070
76,10176,1504,1604,073
76,15176,2004,1634,076
76,20176,2504,1664,079
76,25176,3004,1694,081
76,30176,3504,1724,084
76,35176,4004,1744,087
76,40176,4504,1774,090
76,45176,5004,1804,093
76,50176,5504,1834,095
76,55176,6004,1864,098
76,60176,6504,1884,101
76,65176,7004,1914,104
76,70176,7504,1944,106
76,75176,8004,1974,109
76,80176,8504,1994,112
76,85176,9004,2024,115
76,90176,9504,2054,118
76,95177,0004,2084,120
77,00177,0504,2114,123
77,05177,1004,2134,126
77,10177,1504,2164,129
77,15177,2004,2194,132
77,20177,2504,2224,134
77,25177,3004,2254,137
77,30177,3504,2274,140
77,35177,4004,2304,143
77,40177,4504,2334,146
77,45177,5004,2364,148
77,50177,5504,2394,151
77,55177,6004,2414,154
77,60177,6504,2444,157
77,65177,7004,2474,159
77,70177,7504,2504,162
77,75177,8004,2524,165
77,80177,8504,2554,168
77,85177,9004,2584,171
77,90177,9504,2614,173
77,95178,0004,2644,176
78,00178,0504,2664,179
78,05178,1004,2694,182
78,10178,1504,2724,185
78,15178,2004,2754,187
78,20178,2504,2784,190
78,25178,3004,2804,193
78,30178,3504,2834,196
78,35178,4004,2864,199
78,40178,4504,2894,201
78,45178,5004,2924,204
78,50178,5504,2944,207
78,55178,6004,2974,210
78,60178,6504,3004,213
78,65178,7004,3034,215
78,70178,7504,3054,218
78,75178,8004,3084,221
78,80178,8504,3114,224
78,85178,9004,3144,226
78,90178,9504,3174,229
78,95179,0004,3194,232
79,00179,0504,3224,235
79,05179,1004,3254,238
79,10179,1504,3284,240
79,15179,2004,3314,243
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
79,20179,2504,3334,246
79,25179,3004,3364,249
79,30179,3504,3394,252
79,35179,4004,3424,254
79,40179,4504,3454,257
79,45179,5004,3474,260
79,50179,5504,3504,263
79,55179,6004,3534,266
79,60179,6504,3564,268
79,65179,7004,3584,271
79,70179,7504,3614,274
79,75179,8004,3644,277
79,80179,8504,3674,279
79,85179,9004,3704,282
79,90179,9504,3724,285
79,95180,0004,3754,288
80,00180,0504,3784,291
80,05180,1004,3814,293
80,10180,1504,3844,296
80,15180,2004,3864,299
80,20180,2504,3894,302
80,25180,3004,3924,305
80,30180,3504,3954,307
80,35180,4004,3984,310
80,40180,4504,4004,313
80,45180,5004,4034,316
80,50180,5504,4064,319
80,55180,6004,4094,321
80,60180,6504,4124,324
80,65180,7004,4144,327
80,70180,7504,4174,330
80,75180,8004,4204,332
80,80180,8504,4234,335
80,85180,9004,4254,338
80,90180,9504,4284,341
80,95181,0004,4314,344
81,00181,0504,4344,346
81,05181,1004,4374,349
81,10181,1504,4394,352
81,15181,2004,4424,355
81,20181,2504,4454,358
81,25181,3004,4484,360
81,30181,3504,4514,363
81,35181,4004,4534,366
81,40181,4504,4564,369
81,45181,5004,4594,372
81,50181,5504,4624,374
81,55181,6004,4654,377
81,60181,6504,4674,380
81,65181,7004,4704,383
81,70181,7504,4734,385
81,75181,8004,4764,388
81,80181,8504,4784,391
81,85181,9004,4814,394
81,90181,9504,4844,397
81,95182,0004,4874,399
82,00182,0504,4904,402
82,05182,1004,4924,405
82,10182,1504,4954,408
82,15182,2004,4984,411
82,20182,2504,5014,413
82,25182,3004,5044,416
82,30182,3504,5064,419
82,35182,4004,5094,422
82,40182,4504,5124,425
82,45182,5004,5154,427
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
82,50182,5504,5184,430
82,55182,6004,5204,433
82,60182,6504,5234,436
82,65182,7004,5264,438
82,70182,7504,5294,441
82,75182,8004,5314,444
82,80182,8504,5344,447
82,85182,9004,5374,450
82,90182,9504,5404,452
82,95183,0004,5434,455
83,00183,0504,5454,458
83,05183,1004,5484,461
83,10183,1504,5514,464
83,15183,2004,5544,466
83,20183,2504,5574,469
83,25183,3004,5594,472
83,30183,3504,5624,475
83,35183,4004,5654,478
83,40183,4504,5684,480
83,45183,5004,5714,483
83,50183,5504,5734,486
83,55183,6004,5764,489
83,60183,6504,5794,492
83,65183,7004,5824,494
83,70183,7504,5844,497
83,75183,8004,5874,500
83,80183,8504,5904,503
83,85183,9004,5934,505
83,90183,9504,5964,508
83,95184,0004,5984,511
84,00184,0504,6014,514
84,05184,1004,6044,517
84,10184,1504,6074,519
84,15184,2004,6104,522
84,20184,2504,6124,525
84,25184,3004,6154,528
84,30184,3504,6184,531
84,35184,4004,6214,533
84,40184,4504,6244,536
84,45184,5004,6264,539
84,50184,5504,6294,542
84,55184,6004,6324,545
84,60184,6504,6354,547
84,65184,7004,6374,550
84,70184,7504,6404,553
84,75184,8004,6434,556
84,80184,8504,6464,558
84,85184,9004,6494,561
84,90184,9504,6514,564
84,95185,0004,6544,567
85,00185,0504,6574,570
85,05185,1004,6604,572
85,10185,1504,6634,575
85,15185,2004,6654,578
85,20185,2504,6684,581
85,25185,3004,6714,584
85,30185,3504,6744,586
85,35185,4004,6774,589
85,40185,4504,6794,592
85,45185,5004,6824,595
85,50185,5504,6854,598
85,55185,6004,6884,600
85,60185,6504,6914,603
85,65185,7004,6934,606
85,70185,7504,6964,609
85,75185,8004,6994,611
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
85,80185,8504,7024,614
85,85185,9004,7044,617
85,90185,9504,7074,620
85,95186,0004,7104,623
86,00186,0504,7134,625
86,05186,1004,7164,628
86,10186,1504,7184,631
86,15186,2004,7214,634
86,20186,2504,7244,637
86,25186,3004,7274,639
86,30186,3504,7304,642
86,35186,4004,7324,645
86,40186,4504,7354,648
86,45186,5004,7384,651
86,50186,5504,7414,653
86,55186,6004,7444,656
86,60186,6504,7464,659
86,65186,7004,7494,662
86,70186,7504,7524,664
86,75186,8004,7554,667
86,80186,8504,7574,670
86,85186,9004,7604,673
86,90186,9504,7634,676
86,95187,0004,7664,678
87,00187,0504,7694,681
87,05187,1004,7714,684
87,10187,1504,7744,687
87,15187,2004,7774,690
87,20187,2504,7804,692
87,25187,3004,7834,695
87,30187,3504,7854,698
87,35187,4004,7884,701
87,40187,4504,7914,704
87,45187,5004,7944,706
87,50187,5504,7974,709
87,55187,6004,7994,712
87,60187,6504,8024,715
87,65187,7004,8054,717
87,70187,7504,8084,720
87,75187,8004,8104,723
87,80187,8504,8134,726
87,85187,9004,8164,729
87,90187,9504,8194,731
87,95188,0004,8224,734
88,00188,0504,8244,737
88,05188,1004,8274,740
88,10188,1504,8304,743
88,15188,2004,8334,745
88,20188,2504,8364,748
88,25188,3004,8384,751
88,30188,3504,8414,754
88,35188,4004,8444,757
88,40188,4504,8474,759
88,45188,5004,8504,762
88,50188,5504,8524,765
88,55188,6004,8554,768
88,60188,6504,8584,771
88,65188,7004,8614,773
88,70188,7504,8634,776
88,75188,8004,8664,779
88,80188,8504,8694,782
88,85188,9004,8724,784
88,90188,9504,8754,787
88,95189,0004,8774,790
89,00189,0504,8804,793
89,05189,1004,8834,796
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
89,10189,1504,8864,798
89,15189,2004,8894,801
89,20189,2504,8914,804
89,25189,3004,8944,807
89,30189,3504,8974,810
89,35189,4004,9004,812
89,40189,4504,9034,815
89,45189,5004,9054,818
89,50189,5504,9084,821
89,55189,6004,9114,824
89,60189,6504,9144,826
89,65189,7004,9164,829
89,70189,7504,9194,832
89,75189,8004,9224,835
89,80189,8504,9254,837
89,85189,9004,9284,840
89,90189,9504,9304,843
89,95190,0004,9334,846
90,00190,0504,9364,849
90,05190,1004,9394,851
90,10190,1504,9424,854
90,15190,2004,9444,857
90,20190,2504,9474,860
90,25190,3004,9504,863
90,30190,3504,9534,865
90,35190,4004,9564,868
90,40190,4504,9584,871
90,45190,5004,9614,874
90,50190,5504,9644,877
90,55190,6004,9674,879
90,60190,6504,9704,882
90,65190,7004,9724,885
90,70190,7504,9754,888
90,75190,8004,9784,890
90,80190,8504,9814,893
90,85190,9004,9834,896
90,90190,9504,9864,899
90,95191,0004,9894,902
91,00191,0504,9924,904
91,05191,1004,9954,907
91,10191,1504,9974,910
91,15191,2005,0004,913
91,20191,2505,0034,916
91,25191,3005,0064,918
91,30191,3505,0094,921
91,35191,4005,0114,924
91,40191,4505,0144,927
91,45191,5005,0174,930
91,50191,5505,0204,932
91,55191,6005,0234,935
91,60191,6505,0254,938
91,65191,7005,0284,941
91,70191,7505,0314,943
91,75191,8005,0344,946
91,80191,8505,0364,949
91,85191,9005,0394,952
91,90191,9505,0424,955
91,95192,0005,0454,957
92,00192,0505,0484,960
92,05192,1005,0504,963
92,10192,1505,0534,966
92,15192,2005,0564,969
92,20192,2505,0594,971
92,25192,3005,0624,974
92,30192,3505,0644,977
92,35192,4005,0674,980
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
92,40192,4505,0704,983
92,45192,5005,0734,985
92,50192,5505,0764,988
92,55192,6005,0784,991
92,60192,6505,0814,994
92,65192,7005,0844,996
92,70192,7505,0874,999
92,75192,8005,0895,002
92,80192,8505,0925,005
92,85192,9005,0955,008
92,90192,9505,0985,010
92,95193,0005,1015,013
93,00193,0505,1035,016
93,05193,1005,1065,019
93,10193,1505,1095,022
93,15193,2005,1125,024
93,20193,2505,1155,027
93,25193,3005,1175,030
93,30193,3505,1205,033
93,35193,4005,1235,036
93,40193,4505,1265,038
93,45193,5005,1295,041
93,50193,5505,1315,044
93,55193,6005,1345,047
93,60193,6505,1375,050
93,65193,7005,1405,052
93,70193,7505,1425,055
93,75193,8005,1455,058
93,80193,8505,1485,061
93,85193,9005,1515,063
93,90193,9505,1545,066
93,95194,0005,1565,069
94,00194,0505,1595,072
94,05194,1005,1625,075
94,10194,1505,1655,077
94,15194,2005,1685,080
94,20194,2505,1705,083
94,25194,3005,1735,086
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
94,30194,3505,1765,089
94,35194,4005,1795,091
94,40194,4505,1825,094
94,45194,5005,1845,097
94,50194,5505,1875,100
94,55194,6005,1905,103
94,60194,6505,1935,105
94,65194,7005,1955,108
94,70194,7505,1985,111
94,75194,8005,2015,114
94,80194,8505,2045,116
94,85194,9005,2075,119
94,90194,9505,2095,122
94,95195,0005,2125,125
95,00195,0505,2155,128
95,05195,1005,2185,130
95,10195,1505,2215,133
95,15195,2005,2235,136
95,20195,2505,2265,139
95,25195,3005,2295,142
95,30195,3505,2325,144
95,35195,4005,2355,147
95,40195,4505,2375,150
95,45195,5005,2405,153
95,50195,5505,2435,156
95,55195,6005,2465,158
95,60195,6505,2495,161
95,65195,7005,2515,164
95,70195,7505,2545,167
95,75195,8005,2575,169
95,80195,8505,2605,172
95,85195,9005,2625,175
95,90195,9505,2655,178
95,95196,0005,2685,181
96,00196,0505,2715,183
96,05196,1005,2745,186
96,10196,1505,2765,189
96,15196,2005,2795,192
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
96,20196,2505,2825,195
96,25196,3005,2855,197
96,30196,3505,2885,200
96,35196,4005,2905,203
96,40196,4505,2935,206
96,45196,5005,2965,209
96,50196,5505,2995,211
96,55196,6005,3025,214
96,60196,6505,3045,217
96,65196,7005,3075,220
96,70196,7505,3105,222
96,75196,8005,3135,225
96,80196,8505,3155,228
96,85196,9005,3185,231
96,90196,9505,3215,234
96,95197,0005,3245,236
97,00197,0505,3275,239
97,05197,1005,3295,242
97,10197,1505,3325,245
97,15197,2005,3355,248
97,20197,2505,3385,250
97,25197,3005,3415,253
97,30197,3505,3435,256
97,35197,4005,3465,259
97,40197,4505,3495,262
97,45197,5005,3525,264
97,50197,5505,3555,267
97,55197,6005,3575,270
97,60197,6505,3605,273
97,65197,7005,3635,275
97,70197,7505,3665,278
97,75197,8005,3685,281
97,80197,8505,3715,284
97,85197,9005,3745,287
97,90197,9505,3775,289
97,95198,0005,3805,292
98,00198,0505,3825,295
98,05198,1005,3855,298
If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint
98,10198,1505,3885,301
98,15198,2005,3915,303
98,20198,2505,3945,306
98,25198,3005,3965,309
98,30198,3505,3995,312
98,35198,4005,4025,315
98,40198,4505,4055,317
98,45198,5005,4085,320
98,50198,5505,4105,323
98,55198,6005,4135,326
98,60198,6505,4165,329
98,65198,7005,4195,331
98,70198,7505,4215,334
98,75198,8005,4245,337
98,80198,8505,4275,340
98,85198,9005,4305,342
98,90198,9505,4335,345
98,95199,0005,4355,348
99,00199,0505,4385,351
99,05199,1005,4415,354
99,10199,1505,4445,356
99,15199,2005,4475,359
99,20199,2505,4495,362
99,25199,3005,4525,365
99,30199,3505,4555,368
99,35199,4005,4585,370
99,40199,4505,4615,373
99,45199,5005,4635,376
99,50199,5505,4665,379
99,55199,6005,4695,382
99,60199,6505,4725,384
99,65199,7005,4745,387
99,70199,7505,4775,390
99,75199,8005,4805,393
99,80199,8505,4835,395
99,85199,9005,4865,398
99,90199,9505,4885,401
99,951100,0005,4915,404

2024 TAX COMPUTATION WORKSHEET

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

Married Filing Joint

Taxable Income
If line 7 of your Form K-40 is:		 (a)
Enter amount from line 7.		 (b)
Multiplication amount.		 (c)
Multiply(a) by (b).		 (d)
Subtraction amount.		 Tax
Subtract (d) from (c).
Enter total here and line 8 of K-40.
$0 – $46,000 $ 5.2% (.052) $ $0 $
$46,001 and over $ 5.58% (.0558) $ $175 $

Single, Head of Household, or Married Filing Separate

Taxable Income
If line 7 of yourForm K-40 is:		 (a)
Enter amount from line 7.		 (b)
Multiplication amount.		 (c)
Multiply(a) by (b).		 (d)
Subtraction amount.		 Tax
Subtract (d) from (c).
Enter total here and line 8 of K-40.
$0 – $23,000 $ 5.2% (.052) $ $0 $
$23,001 and over $ 5.58% (.0558) $ $87 $

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: 785-296-8989

You may also use the new Chat option on the Taxation home page of our ksrevenue.gov website for 24 hour assistance, or chat with a Live Agent, Monday through Friday from 8:00am - 4:45pm.

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.