2025 Privilege Tax

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Table of Contents

General Information

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

Who Must File a Return?

Every national banking association, bank, trust company, federally chartered savings bank, and savings and loan association subject to taxation under K.S.A. 79-1106 et seq. must file a Kansas privilege tax return. Any taxpayer who owns, capitalizes or utilizes an affiliate with one of the affiliate’s purposes being to make, hold or manage for, or on behalf of, the taxpayer, investments in securities which the taxpayer would be permitted to make for its own account may be required to file consolidated returns or combined reports for purposes of determining the tax liability under article 11 of chapter 79 of the Kansas Statutes Annotated as if such taxpayer and affiliate were one entity.

When and Where to File

Calendar Year: If your return is based on a calendar year, it must be filed by April 15, 2025.

Fiscal Year: If your return is based on a tax year other than a calendar year, it must be filed no later than the 15th day of the fourth month following the end of your tax year.

Conformity to Federal Due Dates: If the original federal due date is not the 15th day of the fourth month (C-Corps) or the 15th day of the third month (S-Corps) after the close of a taxable year, the financial institution is required to complete item “H” in the header and enclose a letter indicating the authorizing federal statute. Do not enter your extended due date.

Cessation of doing business: Kansas Privilege Tax returns are due within six (6) months of the date on which the taxpayer ceases to do business in Kansas.

Amended Returns: If the amended return will result in a refund, then it must be filed within three (3) years from the date the original return was due including any extension allowed pursuant to law, or two (2) years from the date the tax claimed to be refunded or against which the credit claimed was paid, whichever of such periods expires later. Mail your return to: KANSAS PRIVILEGE TAX, KANSAS DEPARTMENT OF REVENUE, PO BOX 750260, TOPEKA, KS 66699-0260.

Accounting Period

The taxable year for Kansas is the same as the taxable year for federal income tax purposes. If your taxable year changes, or the method of your accounting is changed for federal income tax purposes, then the taxable year and method of accounting shall be similarly changed for Kansas privilege tax purposes.

Extension of Time to File

If you are entitled to a refund, an extension to file is not required.

If you are unable to complete your return by the filing deadline, you may request an extension of time to file. If you filed federal Form 7004 for an extension with the IRS, enclose a copy of that form with your completed K-130 to automatically receive a six-month Kansas extension. (Kansas does not have a separate extension request form.)

Important — An extension of time to file is NOT an extension to pay. If you do not pay the tax amount due (may be estimated) by the original due date, you will owe interest and possibly a penalty on the balance due. To pay the balance due for an extension, use the Kansas Privilege Tax Payment Voucher (Form K-130V) and mark the box indicating an extension payment.

Consolidation with Income Tax Filer Prohibited

Kansas does not allow a taxpayer subject to the Kansas privilege tax to file a consolidated return with a taxpayer subject to the Kansas income tax. A taxpayer subject to the Kansas privilege tax must file its privilege tax return on a separate entity basis taking into account only its income and expenses. A taxpayer subject to the Kansas privilege tax that is included in a consolidated federal filing with a taxpayer subject to the Kansas income tax must attach a copy of a pro forma federal tax return prepared in accordance with applicable federal law with its Kansas privilege return.

Copy of Federal Return

You must enclose with Form K-130 copies of the following federal return pages as filed with the IRS. Do not enclose copies of pro forma federal returns. If the bank is a holding company for non-bank subsidiaries then you must include both a copy of the consolidated federal return information as filed with the IRS and a copy of the pro forma federal return information for this entity. The Department of Revenue reserves the right to request additional information as necessary.

  • Pages 1 through 6 of either the federal return or the consolidated federal return as filed with the IRS. If the return is a consolidated return, you must enclose a company-by-company spreadsheet of income and expense to total the consolidated federal taxable income and a company-by-company spreadsheet of the consolidated balance sheet including Schedules M-1 and M-2 or M-3.
  • Federal schedules to support any Kansas modifications claimed on page 1, Form K-130.
  • Federal Forms 851, 8990, and 8993, as applicable.

Completing Your Return

Begin by completing all boxes in the “Taxpayer Information” section of the return, then complete applicable lines on Form K-130 and Form K-130AS. All taxpayers filing a combined return (single or multiple), or who are authorized to file using the alternative or separate accounting method, must complete lines 1 through 21 using the total combined income column from Schedule K-131.

Cessation of Business: A tax is imposed for the privilege of engaging in transaction or activity incidental or related to the cessation of doing business in Kansas, including cessation due to merger, consolidation, dissolution, liquidation or any other event. The tax will be measured by the net income for the tax year in which the taxpayer ceases to do business and will be computed using the same applicable rates as other privilege taxpayers.

Confidential Information

Income tax information disclosed to the Department of Revenue, either on returns or through department investigation, is held in strict confidence by law. The Department of Revenue, the IRS, the Multi-State Tax Commission, and several other states have an agreement under which some tax information is exchanged. This is to verify the accuracy and consistency of information reported on federal and Kansas tax returns.

Estimated Tax

Every national banking association, bank, trust company, and savings and loan association shall pay estimated tax (K-130ES) if its Kansas Privilege tax liability can reasonably be expected to exceed $500. Any financial institution which began business in Kansas during this tax year is not required to pay estimated tax and no underpayment of estimated tax penalty will be imposed for this initial year. For your convenience, estimate tax payments can be made online by visiting ksrevenue.gov and signing into the KDOR Customer Service Center.

Amending Your Return

As applicable, enclose with your amended return a copy of the amended federal return, any other state’s amended return(s), and/or any federal Revenue Agent’s Report(s), or federal adjustment letter(s).

You must file an amended Kansas return when there is a change (error or adjustment) on your Kansas return, on another state’s return, or on your federal return. Check the AMENDED box in the Taxpayer Information section of the K-130 if you are amending your 2025 Kansas return.

Amended Federal Return: If you are filing an amended federal return for the same taxable year as your amended Kansas return, you must enclose a complete copy of the amended federal return and full explanations of all changes made on your amended Kansas return. If your amended federal return is adjusted or disallowed, it is necessary to provide the 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.

Federal Audit: If income has been adjusted by the IRS, you must file an amended return with Kansas and include a copy of the Revenue Agent’s Report or adjustment letter showing and explaining the adjustments. These adjustments must be submitted within 180 days from the date the federal adjustments are paid, agreed to, or become final, whichever is earlier. Failure by the taxpayer to notify the Department of Revenue within the 180 day period shall not bar the Department from assessing additional taxes or proceeding in court to collect such taxes. Failure by the taxpayer to comply with the requirements for filing returns shall toll the periods of limitation for the Department to assess or collect taxes.

Definitions

All financial institutions filing a combined return (single or multiple), or are authorized to file using the alternative or separate accounting method, must complete lines 1 through 32 using the total combined income column from Schedule K-131.

Business Income: For tax years commencing after December 31, 2007, business income means income: 1) from transactions and activity in the regular course of the taxpayer’s trade or business; 2) from transactions and activity involving tangible and intangible property or assets used in the operation of the taxpayer’s trade or business; or 3) of the taxpayer that may be apportioned to this state under the provisions of the constitution of the United States and laws thereof, except that a taxpayer may elect that all income constitutes business income.

Unitary Business: A multistate business is unitary when the operations conducted in one state benefit or are benefited by the operations conducted in another state or states. The essential test to be applied is whether or not the operation of the portion of the business within the state is dependent upon or contributory to the operations of the business outside of the state. If there is such a relationship, the business is unitary. Stated another way, the test is whether a business’ various parts are interdependent and of mutual benefit so as to form one business rather than several business entities and not whether the operating experience of the parts are the same at all places.

Activity Wholly Within Kansas—Single Entity: If a financial institution’s activity is carried on exclusively within Kansas the entire net income is subject to the Kansas Privilege Tax.

Activity Wholly Within Kansas—Consolidated: If two or more financial institutions file federal income tax returns on a consolidated basis, and if each of such financial institutions derive all their income and expenses from sources within Kansas, they must file a consolidated return for Kansas Privilege Tax purposes.

Single Entity Apportionment Method: Any taxpayer having income from business activity which is taxable both within and outside this state shall allocate and apportion net income.

Combined Income Method—Single Corporation Filing: When a group of financial institutions conduct a unitary business both inside and outside Kansas, the source of income shall be determined by the combined income of only those financial institutions which have a branch or office in Kansas using Schedule K-131. A financial institution that files a combined report for Kansas purposes must submit a copy of the consolidated Federal Form 1120 and all schedules and statements necessary to support the taxable income reported on the Kansas return.

Combined Income Method—Multiple Corporation Filing: This method is the same as the Single Corporation Filing method except that any financial institution using the combined income method with more than one entity doing business in Kansas may file one Kansas return reporting the total combined income on that return and computing and paying the tax due on that return. Schedule K-131 must be used to determine the Kansas taxable income of each separate corporation and the combined Kansas taxable income is then entered on line 32, K-130. The tax rate is then applied to the Kansas taxable income of each financial institution with one surtax exemption allowed for each privilege taxpayer. The total tax due for all corporations is then shown on line 36, Schedule K-131.

Alternative Accounting Method: If the uniform allocation and apportionment provisions do not fairly represent the extent of the taxpayer’s business activity in this state the taxpayer may petition for, or the Secretary of Revenue may require, in respect to all or any part of the taxpayer’s business activity, if reasonable: a) separate accounting; b) the exclusion of one or more of the factors; c) the inclusion of one or more additional factors; or d) the employment of any other method to effect an equitable allocation and apportionment of the taxpayer’s income. A copy of the letter from the Department of Revenue granting the use of an alternative method must be attached to the return when filed. Enter the amount determined from your separate schedule on line 32, Form K-130.

Separate Accounting Method: The separate method of reporting income to Kansas is allowable only in unusual circumstances and with the permission of the Department of Revenue where the use of the three-factor formula does not fairly represent the taxpayer’s business activity. Before a taxpayer, engaged in a multistate business, may separately account taxable income to Kansas, the following requirements shall be satisfied:

1)The books and records are kept by recognized accounting standards to accurately reflect the amount of incomeof the multistate business which was realized in Kansas during the taxable period; 2) the management functions of the business operations within Kansas are separate and distinct so that in conducting Kansas business operations the management within Kansas did not utilize or incur centralized management services consisting of operational supervision, advertising, accounting, insurance, financing, personnel, physical facilities, technical and research, sale/servicing or purchasing during the taxable period; and 3) the business operations within Kansas are separate and distinct and do not contribute to or depend upon the overall operations of the company, and there are no interstate, intercompany, or interdivisional purchases, sales or transfers during the taxable period.

If all three requirements are not satisfied, the taxpayer shall determine Kansas taxable income by use of the apportionment formula. Enter the amount determined from your separate schedule on line 32, Form K-130.

LINE INSTRUCTIONS FOR FORM K-130, PAGE 1 & 2

TAXPAYER INFORMATION

Beginning and Ending Dates: Enter the beginning and ending dates of the corporation’s tax year, even if it is a calendar year.

Name and Address: PRINT or TYPE your name and address in the spaces provided.

Information Requested in Boxes A through J: Complete all requested information. For item A, refer to page 3. If any Taxpayer Information has changed from the last original return filed by you, check the change box “I” so the tax account information can be updated.

Final Return: If a final return is being filed and the corporation is being liquidated, enclose a copy of the federal form that states the federal code section the corporation was liquidated under.

INCOME

LINE 1 — FEDERAL TAXABLE INCOME FOR KANSAS PRIVILEGE TAX PURPOSES. This line must only include income and expense of national banking associations, federally chartered savings banks or trust companies.

All financial institutions filing a combined return (single or multiple), or that are authorized to file using the alternative or separate accounting method, must complete lines 1 through 32 using the total combined income column from Schedule K-131. You are to complete lines 33 through 53 of the K-130, as applicable. If filing as a S corporation for federal purposes, enter the amount from Part IV, line 30. A copy of certain pages of the federal return must be enclosed in all cases. See instructions on page 2.

LINE 2 — STATE AND MUNICIPAL INTEREST. Enter the total amount that was claimed as exempt income on the federal income tax return for the taxable year, less any related expenses directly incurred in the purchase of state or political subdivision obligations. If the bank has changed the method of accounting from cash to accrual, include the Section 481 adjustment on municipal interest using the same number of year spread allowed at the federal level.

LINE 3 — TAXES ON OR MEASURED BY INCOME OR FEES OR PAYMENT IN LIEU OF INCOME TAXES (does not include privilege taxes). Enter the taxes on or measured by income or fees or payments in lieu of income taxes which you deducted on your federal return in arriving at federal taxable income (this figure should not include privilege taxes). If additional space is needed, itemize these taxes on a separate schedule and enclose it with your return.

LINE 4 — FEDERAL NET OPERATING LOSS DEDUCTION. Enter the federal net operating loss deduction that was claimed on the federal income tax return for the taxable year.

LINE 5 — SAVINGS AND LOAN BAD DEBT DEDUCTION. Enter amount of bad debts allowable for federal income tax purposes. Use line 31 for the allowable Kansas bad debt deduction.

LINE 6 — 250 Deduction Related to GLOBAL INTANGIBLE LOW-TAXED INCOME (GILTI) (I.R.C. § 250(a)(1)(B)). For all taxable years commencing after December 31, 2020, enter the amount deducted from federal taxable income pursuant to section 250(a)(1)(B) of the federal internal revenue code of 1986.

LINE 7 — 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 8 — OTHER ADDITIONS TO FEDERAL TAXABLE INCOME. Enter the total of these additions to your federal taxable income (schedule required):

  • Disabled Access Credit. Amount of any depreciation deduction or business expense deduction claimed on your federal return that was used to determine this credit on your Schedule K-37.
  • Community Service Contribution Credit. Amount of any charitable contributions claimed on your federal return used to compute this credit on your Schedule K-60.
  • Low Income Student Scholarship Credit. Amount of any charitable contribution claimed on your federal return used to compute this credit on your Schedule K-70.

LINE 9 — ADDITIONS TO FEDERAL TAXABLE INCOME. Add lines 2 through 8 and enter the result on line 9.

LINE 10 — DISALLOWED FDIC PREMIUMS (I.R.C. § 162(r)). For taxable years commencing after December 31, 2020, enter the amount disallowed as a deduction from federal taxable income pursuant to section 162(r) of the federal internal revenue code of 1986, as in effect on January 1, 2018.

LINE 11 — 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 12 — DISALLOWED BUSINESS INTEREST DEDUCTION (I.R.C. § 163(j)). Enter the interest expense paid or accrued in the current tax year and disallowed as a federal deduction pursuant to section IRC 163(j). 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 13 — CONTRIBUTIONS TO CAPITAL EXCEPTIONS (I.R.C. § 118). For all taxable years commencing after December 31, 2020, enter the amount of contributions to the capital of a corporation provided for in section 118 of the federal internal revenue code of 1986 as in effect on December 21, 2017 that were included in federal taxable income.

LINE 14 — 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 to the extent such expense was deductible for determining federal income tax and was allowed and in effect on December 31, 2017.

LINE 15 - KANSAS NET INTEREST INCOME RECEIVED FROM QUALIFIED AGRICULTURAL REAL ESTATE LOANS. For taxable years commencing after December 31, 2022, national banking associations, state banks, trust companies and savings and loan associations are allowed a deduction for the net interest income received from qualified agricultural real estate loans attributed to Kansas. “Qualified agricultural real estate loans” means loans made on real property that is substantially used for: the production of one or more agricultural products and that:

  • have maturities of not less than five years and not more than 40 years.
  • are secured by a first lien interest in real estate, except that theloans may be secured by a second lien interest if
  • the institution also holds the first lien on the property; and
    • have an outstanding loan balance when made that is less than85% of the appraised value of the real estate, except that a loan for which private mortgage insurance is obtained may exceed 85% of the appraised value of the real estate to the extent the loan amount in excess of 85% is covered by such insurance.

The net interest income received from qualified agricultural real estate loans attributed to Kansas means the product of the ratio of the interest income earned on qualified agricultural real estate loans over total interest income earned in relation to the net income of the institution without regard to this deduction.

LINE 16 - KANSAS NET INTEREST INCOME RECEIVED FROM SINGLE FAMILY RESIDENCE LOANS. For taxable years commencing after December 31, 2022, national banking associations, state banks, trust companies and savings and loan associations shall be allowed as a deduction the net interest income received from single family residence loans attributed to Kansas to the extent such interest is included in the Kansas taxable income. “Interest” means interest on indebtedness attributed to Kansas and incurred in the ordinary course of the active conduct of any business and interest on indebtedness incurred that is secured by a single family residence. “Single family residence” means a residence that is:

  • the principal residence of its occupants;
  • is located in Kansas in a rural area as defined by the United States department of agriculture that is not within a metropolitan statistical area and has a population of 2,500 or less as determined by the most recent census for which data is available; and
  • is purchased or improved with the proceeds of the loan. “Net interest income received from single family residence loans attributed to Kansas” means the product of the ratio of the interest income earned on single family residence loans over total interest income earned, in relation to the net income of the institution without regard to this deduction.

LINE 17 - KANSAS INTEREST EARNED ON LOANS TO QUALIFIED TAXPAYERS USED FOR QUALIFIED EXPENSES FOR RESTORATION & PRESERVATION OF A QUALIFIED HISTORIC STRUCTURE OR A COMMERCIAL STRUCTURE AT LEAST 50 YEARS OLD (50% OF THE INTEREST EARNED ON LOANS FOR THIS PURPOSE). Any bank, savings and loan association or savings bank shall pay taxes on 50% of the interest earned on loans to qualified taxpayers used for qualified expenditures for restoration and preservation of a qualified historic structure as defined in K.S.A. 79-32,211. Interest income for loans that cover nonqualified expenditures such as building acquisition costs, tangible personal property, work performed outside the structure, ineligible portions of soft costs, other nonstructural components like legal fees, or expenditures outside the construction period do not qualify for this deduction.

Any bank, savings and loan association or savings bank shall pay taxes on 50% of the interest earned on loans to taxpayers used for costs and expenses for the restoration and preservation of a commercial structure at least 50 years old or for the installation of fire suppression materials or equipment as defined and limited in K.S.A. 79-32,211c. The total cost of any project under this section must beat least $25,000 but shall not exceed $500,000.

LINE 18 — OTHER SUBTRACTIONS FROM FEDERAL TAXABLE INCOME. (schedule required)

  • Refunds or Credits. Any refund or credit for overpayment of taxes on or measured by income or fees or payments in lieu of income taxes imposed by this state, or any taxing jurisdiction to the extent they are included in federal taxable income (this figure should not include privilege taxes).
  • Kansas Venture Capital, Inc. Dividends. Dividend income received as a result of investing in stock issued by Kansas Venture Capital, Inc.
  • Federal Jobs Credit. Enter the amount of federal creditdisallowance under 26 U.S.C. 280C(a) which include the Indian employment credit, the employer wage credit for employees who are active-duty members of the uniformed services, employer credit for paid family and medical leave, the work opportunity credit, and the empowerment zone employment credit.

LINE 19 — TOTAL SUBTRACTIONS FROM FEDERAL TAXABLE INCOME. Add lines 10 through 18 and enter the result on line 19.

LINE 20 — NET INCOME BEFORE APPORTIONMENT. Add line 1 to line 9 and subtract line 19 and enter the result on line 20.

APPORTIONMENT AND ALLOCATION

LINE 21 — NONBUSINESS INCOME-TOTAL COMPANY. Enter the total amount of nonbusiness net income everywhere that is to be directly allocated. Business income is defined in privilege tax law as all income to the extent that it may be treated as apportionable business income under the constitution of the United States.

Any taxpayer that claims nonbusiness income on the Kansas return is required to clearly demonstrate that the asset which generated the income is not used in the general operations of the company and is not managed or controlled by the same people who control the operations of the company. The taxpayer must also submit a schedule as required below. If the taxpayer does not demonstrate that the income is nonbusiness and does not submit the required schedule(s), the income will be considered to be business income by the Department of Revenue and it will be apportioned in that manner.

From the terms of income directly allocated, there shall be deducted the expenses related thereto. The term “expenses related thereto” as used in this paragraph, mean any allowable deduction or portion thereof directly attributable to such income and a ratable part of any other allowable deductions which cannot definitely be allocated to some item or a class of income.

A schedule must accompany the return showing: 1) gross income from each class of income being specifically allocated; 2) amount of each class of related expenses together with an explanation or computations showing how amounts were computed; 3) total amount of the related expenses for each income class; and, 4) net income for each income class. The schedule should provide appropriate columns as set forth above for items specifically assigned to Kansas and also for times specifically assigned outside Kansas. Also submit documentation that explains why each item of income does not arise from transactions and activity in the regular course of the financial institution’s trade or business.

LINE 22 — APPORTIONABLE BUSINESS INCOME. Subtract line 21 from line 20 and enter the result on line 22.

LINE 23 — AVERAGE PERCENT TO KANSAS. Enter the applicable percentages in spaces A, B and C. Enter on line 23 the average percent from Form K-130AS, Part V, line E or Form K-131, Part II, line 5. Note: Round percentage to the fourth decimal point only. If your business is wholly within Kansas enter 100.0000.

LINE 24 — AMOUNT TO KANSAS. Multiply line 22 by line 23 and enter the result on line 24.

LINE 25 — NONBUSINESS INCOME—KANSAS. Enter the total amount of nonbusiness net income directly allocated to Kansas. Submit a schedule to support the amount shown.

LINE 26 — KANSAS EXPENSING RECAPTURE (K-120EX). If you have a Kansas expensing recapture amount from Schedule K-120EX, enter the amount on line 26 and enclose a copy of your completed K-120EX and federal Form 4562.

LINE 27 — KANSAS EXPENSING DEDUCTION (K-120EX). Enter the amount of your Kansas expensing deduction 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).

NET INCOME

LINE 28 — KANSAS NET INCOME BEFORE NOL DEDUCTION. Add lines 24, 25 and 26, then subtract line 27. Enter the result.

LINE 29 — KANSAS NET OPERATING LOSS DEDUCTION. Enter the amount of your Kansas net operating loss carry forward. This amount cannot exceed the amount on line 28. (Schedule required.)

LINE 30 — KANSAS NET INCOME BEFORE BAD DEBTS. Subtract line 29 from line 28 and enter the result. This amount is to be used by savings and loan associations to compute their Kansas bad debt deduction.

LINE 31 — SAVINGS AND LOAN BAD DEBT DEDUCTION FOR KANSAS. Savings and loan associations are allowed, as a deduction from net income, a reserve established for the sole purpose of meeting or absorbing losses.

If all of your activity is wholly within Kansas:

a. Multiply the amount shown on line 30 by 5% and enter the result on line 31; or,

b. Enter on line 31 the actual amount of bad debt; or,

c. Enter on line 31 a reasonable addition to the Kansas reserve based on past experience.

If you use the single entity apportionment method (K-130AS) to determine income from Kansas sources:

a. Multiply the amount shown on line 30 by 5% and enter the result on line 31; or,

b. Enter on line 31 the actual amount of Kansas bad debt. If you use this method, multiply the apportionment percentage (line 23, Form K-130) times the total corporation actual bad debt and enter the result on line 31, Form K-130; or,

c. Enter on line 31 a reasonable addition to the Kansas reserve based on past experience. If you use this method you must determine the addition to reserve based upon total company; then multiply the apportionment percentage (line 23, Form K-130) times the total company amount and enter the result on line 31, Form K-130.

If you use the combined income method (K-131) to determine income from Kansas sources:

a. Multiply each individual corporation’s Kansas net income before bad debt deduction (line 30, Schedule K-131) by 5% and enter each corporation’s result on line 31, Schedule K-131 (Combined Income Method of Reporting); or,

b. Enter on line 31 the actual amount of Kansas bad debt. If you use this method you must determine the actual bad debt of all entities included in the combined group prior to apportionment; then multiply the apportionment percentage for each combined entity (line 23, Schedule K-131) times the total bad debt of all entities and enter the result on line 31, Schedule K-131; or,

c. Enter on line 32 a reasonable addition to reserve based on past experience. If you use this method you must determine the addition to reserve of all entities included in the combined group prior to apportionment; then multiply the apportionment percentage for each combined entity (line 23, Schedule K-131) times the total addition to reserve and enter the result on line 31, Schedule K-131.

Financial institutions are reminded that if they are required to file a combined income method return in Kansas, all financial institutions in the group are required to use the same method to determine Kansas bad debt deductions.

LINE 32 — COMBINED REPORT OR ALTERNATIVE/SEPARATE ACCOUNTING INCOME. If you are filing a combined report (Schedule K-131) or you are authorized to file using the alternative or separate accounting method, enter on line 32 the Kansas taxable income from: 1) line 32 of Schedule K-131; or 2) a separate schedule prepared by you (Separate/Alternative Method of Reporting).

LINE 33 — KANSAS TAXABLE INCOME. Subtract line 31 from line 30, or if filing combined, enter line 32.

LINE 34a — NORMAL TAX. Banks (1.94% of line 33).

LINE 34b — NORMAL TAX. Savings and Loans and Trust Companies (1.93% of line 33).

LINE 35 — SURTAX.

35a. Banks—Multiply the amount shown on line 33 in excess of $25,000 by 2.125% (.02125). Enter result on line 35a.

35b. Savings and loans, trust companies and federally chartered savings banks—Multiply the amount shown on line 33 in excess of $25,000 by 2.25% (.0225). Enter result on line 35b.

LINE 36 — TOTAL TAX. Add lines 34a or 34b and line 35a or line 35b and enter result. If Schedule K-131 was used to determine income, enter the tax computed on Schedule K-131, line 35.

LINE 37 — TOTAL NONREFUNDABLE CREDITS. Enter the total nonrefundable credits from Part III, line 18. This amount cannot exceed the amount on line 36.

LINE 38 — BALANCE. Subtract line 37 from line 36 and enter the result. This amount cannot be less than zero.

LINE 39 — ESTIMATED TAX PAID AND AMOUNT CREDITED FORWARD. Enter the total of your 2025 privilege year estimated tax payments plus any 2024 privilege year overpayment you had credited forward to 2025.

You could be liable for penalty due to underpayment of estimated tax. See Estimated Tax on page 2.

LINE 40 — OTHER TAX PAYMENTS. If your company has any other withholding amounts, enter them on line 40. Enclose separate schedule to support your entry.

LINE 41 — CHILD DAY CARE ASSISTANCE CREDIT (K-56). If you have a day care assistance credit, enter it on line 41 and enclose Schedule K-56 with your return.

LINE 42 — COMMUNITY SERVICE CONTRIBUTION CREDIT REFUND (K-60). Enter the amount of community service contribution credit that was not used on line 37 and enclose Schedule K-60 with your return.

LINE 43 — PAYMENT REMITTED ON ORIGINAL RETURN. Use this line only if you are filing an amended privilege tax return for the 2025 privilege tax year. Enter the amount of money you remitted to the Department of Revenue with your original 2025 return or any payment remitted with a previously filed 2025 amended, including penalty and interest.

LINE 44 — OVERPAYMENT FROM ORIGINAL RETURN. Use this line only if you are filing an amended privilege tax return for the 2025 tax year. Enter the amount of overpayment shown on your original return. Since you were refunded this amount or it was credited forward, this amount is a subtraction entry.

LINE 45 — TOTAL PREPAID CREDITS. Add lines 39 through 43 and subtract line 44. Enter result on line 45.

BALANCE DUE

LINE 46 - BALANCE DUE. If line 38 is greater than line 45, subtract line 45 from line 38 and enter the result. Late Charges: If amount on this line is not paid by the due date, or if a balance due return is filed after the due date, penalty and interest will be added according to the rules outlined in lines 47 and 48. Extension of Time to File: 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 if paid by the extension due date.

LINE 47 — INTEREST. If you paid your Kansas privilege tax after the original due date, compute interest at the rate of .75% per month or 9% per annum (or portion thereof) on the balance due and enter result on line 47. Interest is to be computed in whole months.

LINE 48 — PENALTY. If you paid your Kansas privilege tax after the due date, compute the penalty at 1% for each month (or fraction thereof) the return is late, or tax is unpaid, on the balance due; to a maximum of 24%.

LINE 49 — ESTIMATED TAX PENALTY (K-230). If underpayment of estimated tax penalty is due, enter the penalty amount on line 49 and enclose Schedule K-230 with the return. If you are annualizing to compute the penalty, and meet an exception, check the box on line 49. Any financial institution which began a business in Kansas during this period is not required to file a declaration, and no underpayment of estimate tax penalty will be imposed.

LINE 50 — TOTAL TAX, INTEREST, AND PENALTY DUE. Add lines 46 through 49 and enter the result. Complete Form K-130V, Privilege Tax Payment Voucher, and enclose it with your return and payment (do not use staples or tape to attach your documents together). Make your check or money order payable to Kansas Privilege Tax. A balance due less than $5 need not be paid.

OVERPAYMENT

LINE 51 — OVERPAYMENT. If line 45 is greater than the sum of line 38 and line 49, subtract the sum of line 38 and line 49 from line 45 and enter the result on line 51.

LINE 52 — REFUND. Enter the amount of line 51 you wish to be refunded. No refund will be made for amounts less than $5.

LINE 53 — CREDIT FORWARD. Enter the portion of line 51 you wish to have applied to your 2026 Kansas estimated privilege tax (must be $1 or more). If the amount on line 51 is less than $5, you may carry it forward to 2026 as an additional credit even if you don’t make estimated tax payments. The amount on this line cannot exceed the total of line 39 and 40.

SIGNATURE AND VERIFICATION

The return must be signed and sworn to by the president, vice-president, or other principal officer. If the return is prepared by a firm or corporation, the return should be signed in the name of the firm or corporation. Any person or persons who prepares the return for compensation must sign the return and provide their preparer tax identification number (PTIN).

LINE INSTRUCTIONS FOR FORM K-130AS, PAGES 3 AND 4

PART I—ADDITIONAL INFORMATION

All corporations must answer all questions in Part I.

PART II—AFFILIATED FINANCIAL INSTITUTIONS OR CORPORATIONS DOING BUSINESS IN KANSAS

Every corporation must complete the information required in this section for every affiliated corporation doing business in Kansas. If additional space is needed, enclose a separate schedule.

PART III—SCHEDULE OF NONREFUNDABLE CREDITS

Every corporation must complete this section when claiming a Kansas nonrefundable tax credit. If you are eligible to claim any of the credits listed in this section, complete the appropriate schedule(s) and enclose them with your Kansas Privilege Tax return. Credit schedules and instructions are available from our office or website (see back cover).

Lines 1 through 17: Enter on lines 1 through 17 any nonrefundable tax credits for which you are eligible.

If you have a Community Service Contribution Credit (K-60) with no refund, enter the credit amount in this nonrefundable credit section. If you have a refundable credit on Schedule K-60, enter the credit amount on line 42 on the back of Form K-130.

Credit - Required Schedule

  • Affordable Housing Tax Credit - K-25
  • Housing Investor Tax Credit - K-27
  • Center for Entrepreneurship Credit - K-31
  • Business and Job Development Credit (carry forward use only) - K-34
  • Historic Preservation Credit - K-35
  • Disabled Access Credit - K-37
  • Eisenhower Foundation Credit - K-43
  • Friends of Cedar Crest Association Credit - K-46
  • Technology Enabled Fiduciary Financial Institutions Credit - K-48
  • Venture Capital Credit (for carry forward use only) - K-55
  • High Performance Incentive Program Credit - K-59
  • Community Service Contribution Credit - K-60
  • Targeted Employment Credit - K-69
  • Low Income Student Scholarships Credit - K-70
  • Kansas Community College and Technical College Credit - K-84
  • Commercial Restoration and Preservation Credit - K-92
  • Pregnancy Resource Act Credit K-94

IMPORTANT — If you are claiming the refundable Child Day Care Assistance Credit (K-56), do not report any part of the credit in this nonrefundable credit section; instead enter the total amount of your credit on line 41, back of Form K-130.

Line 18: Add lines 1 through 17 and enter the total on line 18. Enter this amount on line 37, page 2 of Form K-130.

PART IV—COMPUTATION OF FEDERAL TAXABLE INCOME FOR S CORPORATIONS

Complete the lines in Part IV if you are reporting income as a S corporation for federal purposes. Kansas begins with federal taxable income rather than ordinary income for computation of privilege tax.

LINE INSTRUCTIONS FOR FORM K-130 AS

You must complete and enclose Parts V, VI, and VII of Form K-130AS with your Kansas return if the financial institution is doing business inside and outside of Kansas and utilizing the apportionment formula to determine Kansas income.

PART V—APPORTIONMENT FORMULA

Part V is to be used by corporations with income derived from sources both within and outside of Kansas for the purpose of allocating and apportioning income. All business income is multiplied by a fraction, the numerator of which is the property factor plus the payroll factor plus the receipts factor, and the denominator of which is three (3). Descriptions of each of the factors in the three-factor formula follow. The laws applicable to these factors are contained in K.S.A. 79-1130 through 79-1132. You may access these laws in the Department of Revenue’s Policy Library at: ksrevenue.gov

Line A—Property Factor: The property factor shall include all real and tangible personal property owned or rented and used during the income year and the average value of the taxpayer’s loan and credit card receivables. Property used in connection with the production of nonbusiness income shall be excluded from the factor. Property shall be included in the property factor if it is actually used or is available for or capable of being used during the income year for the production of business income. Property used in the production of business income shall remain in the property factor until its permanent withdrawal is established by an identifiable event such as its sale or conversion to the production of nonbusiness income.

The numerator of the property factor shall include the average value of the taxpayer’s real and tangible personal property owned and located or used in this state during the income year plus the value of rented real and tangible personal property so used. Property owned by the taxpayer in transit between locations of the taxpayer shall be considered to be at the destination for purposes of the property factor. Property in transit between a buyer and seller which is included by a taxpayer in the denominator of its property factor in accordance with its regular accounting practices shall be included in the numerator according to the state of destination. Transportation property is included in the numerator to the extent the property is used in this state. If the extent of the use of any transportation property within this state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

Property owned by the taxpayer shall be valued at its original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation or amortization. Property rented by the taxpayer is valued at eight times the gross annual rental rate. As a general rule the average value of property owned by the taxpayer shall be determined by averaging the values at the beginning and ending of the income year. However, the Director of Taxation may require or allow averaging by monthly values if such method of averaging is required to properly reflect the average value of the taxpayer’s property for the income year.

Loans are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a loan is charged off in whole or in part for federal income tax purposes, the portion of the loan charged off is not outstanding. Loans are considered to be located within this state if it is properly assigned to a regular place of business of the taxpayer within this state at the time the loan was made; or, in the case of a loan which is assigned by the taxpayer to a place without this state which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by a preponderance of the evidence, that substantive contacts regarding the loan occurred within this state if, at the time the loan was made the taxpayers commercial domicile was within this state.

Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charged off in whole or in part for federal income tax purposes, the portion of the receivable charged off is not outstanding. In determining the location of credit card receivables, credit card receivables are treated as loans and shall be subject to the same rules outlined above.

Line B—Payroll Factor: The payroll factor shall include the total amount paid by the taxpayer for compensation during the tax period. The total amount “paid” to the employees is determined upon the basis of the taxpayer’s accounting method. If the taxpayer has adopted the accrual method of accounting, all compensation properly accrued shall be deemed to have been paid. Notwithstanding the taxpayer’s method of accounting, at the election of the taxpayer, compensation paid to employees may be included in the payroll factor by use of the cash method if the taxpayer is required to report such compensation under such method for unemployment compensation purposes. The term “compensation” means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. Payments made to an independent contractor are excluded. Only amounts paid directly to employees are included in the payroll factor. The compensation of any employee on account of activities which are connected with the production of nonbusiness income shall be excluded from the factor. The denominator of the payroll factor is the total compensation paid everywhere during the income year.

The numerator of the payroll factor is the total amount paid in Kansas during the income year by the taxpayer for compensation. Compensation is paid in Kansas if any one of the following tests, applied consecutively, are met: (a) The employee’s service is performed entirely within Kansas; (b) The employee’s service is performed both inside and outside Kansas, but the service performed outside Kansas is incidental to the employee’s service inside Kansas (the word incidental means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction); (c) If the employee’s services are performed both inside and outside Kansas, the employee’s compensation will be attributed to Kansas: (i) if the employee’s principal base of operations is in Kansas; or (ii) if there is no base of operations in any state in which some part of the service is performed, but the place from which the service is directed or controlled is in Kansas; or (iii) if the base of operations and the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the employee’s residence is in Kansas. The term “base of operation” is the place from which the employee starts his work and to which he customarily returns in order to receive instructions from the taxpayer or communications from his customers or other persons, or to replenish stock or other materials, repair equipment, or perform any other functions necessary to the exercise of his trade or profession at some other point or points.

Line C—Receipts Factor: The receipts factor is defined as a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and without this state during the taxable year. The receipts factor shall include only those receipts which constitute business income and are included in the computation of the apportionable income base for the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator. The following are rules for determining numerator “receipts” of various activities:

(1) Receipts from the lease of real property—the numerator shall include receipts from the lease or rental of real property owned by the taxpayer if the property is located in Kansas or receipts from the sublease of real property if the property is located in Kansas.

(2) Receipts from the lease of tangible personal property—the numerator shall include receipts from the lease or rental of tangible personal property owned by the taxpayer if the property is located in Kansas when first placed in service by the lessee. Receipts from the lease or rental of transportation property owned by the taxpayer are included in the numerator to the extent that the property is used in this state. If the extent of the use of any transportation property within Kansas cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

(3) Receipts from credit card receivables—the numerator shall include interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to card holders, such as annual fees, if the billing address of the card holder is in Kansas.

(4) Receipts from merchants discount—the numerator includes receipts from the merchants discount if the commercial domicile of the merchant is in Kansas. Such receipts shall be computed net of any card holder charge backs, but shall not be reduced by any interchange transaction fees or by any issuer’s reimbursement fees paid to another for charges made by its card holder.

(5) Receipts from services not otherwise apportioned shall be included in the numerator if the service is performed in Kansas. If the service is performed in and out of state, the numerator includes receipts from services not otherwise apportioned under this section, if a greater proportion of the income-producing activity is performed in Kansas based on cost of performance.

(6) Receipts from investment assets and activities and trading assets and activities—the numerator shall include those amounts attributable to Kansas.

(a) Interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities shall be included in the receipts factor. Investment assets and activities and trading assets and activities include but are not limited to: Investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options; futures contracts; forward contracts; notional principal contracts such as swaps; equities; and foreign currency transactions. With respect to the investment and trading assets and activities described in subparagraphs (A) and (B) of this paragraph, the receipts factor shall include the amounts described in such subparagraphs.

(A) The receipts factor shall include the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements.

(B) The receipts factor shall include the amount by which interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.

(b) The numerator of the receipts factor includes interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities described in paragraph (a) of this subsection that are attributable to this state.

(A) The amount of interest, dividends, net gains, but not less than zero, and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.

(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (A) of paragraph (a) of this subsection from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.

(C) The amount of interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions, but excluding amounts described in subparagraphs (A) or (B) of this paragraph, attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (B) of paragraph (a) of this subsection by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets. (D) For purposes of this paragraph, average value shall be determined using the rules for determining the average value of tangible personal property.

(c) In lieu of using the method set forth in paragraph (b) of this subsection, the secretary of revenue may permit or require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this paragraph.

(A) The amount of interest, dividends, net gain, but not less than zero, and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross income from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.

(B) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (A) of paragraph (a) of this subsection from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.

(C) The amount of interest, dividends, gains and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book and foreign currency transactions, but excluding amounts described in subparagraphs (A) or (B) of this paragraph, attributable to this state and included in the numerator is determined by multiplying the amount described in subparagraph (B) of paragraph (a) of this subsection by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.

(d) If the taxpayer elects or is required by the secretary of revenue to use the method set forth in paragraph (c) of this subsection, it shall use this method on all subsequent returns unless the taxpayer receives prior permission from the secretary of revenue to use, or the secretary of revenue requires, a different method.

(e) The taxpayer shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state, such asset or activity shall be considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, such policies and guidelines shall be presumed to be established at the commercial domicile of the taxpayer.

(7) Other receipts, if applicable—the numerator of the receipts factor includes other receipts pursuant to the rules set forth in K.S.A. 79-3286, 79-3287 and 79-3288, and amendments thereto.

(8) Interest from loans secured by real property—the numerator shall include interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within the state. If the property is located both within this state and one or more states, it shall be included in the numerator if more than 50% of the fair market value of the real property is located within the state. If more than 50% of the fair market value of the real property is not located in any one state, the receipts shall be included in the numerator of the receipts factor if the borrower is located in Kansas.

(9) Interest from loans not secured by real property—the numerator shall include interest and fees or penalties in the nature located in Kansas.

(10) Net gains from the sale of loans—the numerator shall include net gains from the sale of loans. Net gains are determined by a fraction, the numerator includes the interest and fees or penalties in the nature of interest from loans in this state and the denominator is the total amount of interest and fees or penalties in the nature of interest from loans.

(11) Net gains from the sale of credit card receivables—the numerator shall include net gains from the sales of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor of credit card receivables and the denominator of which is the taxpayers total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.

(12) Loan servicing fees—the numerator shall include loan servicing fees derived from loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor of interest from loans secured by real property, and the denominator is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property; loan servicing fees from loans not secured by real property are also multiplied by a fraction of interest and fees or penalties for loans not secured by real property. If the taxpayer receives loan servicing fees for servicing secured or unsecured loans, the numerator shall include the fees if the borrower is located in Kansas.

(13) Credit card issuer’s reimbursement fees—the numerator shall include all credit card issuer’s reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor of credit card receivables and the denominator is the taxpayer’s total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.

(14) All receipts which would be assigned to another state in which the taxpayer is not taxable shall be included in the numerator of the receipts factor, if the taxpayer’s commercial domicile is in Kansas.

Line D—Total Percent: If you are utilizing the three-factor formula to apportion income to Kansas, add lines A, B, and C.

Line E—Average Percent: Divide line D by the number of factors used in the formula. For instance, if the corporation does not have payroll anywhere, divide by 2.

CONSISTENCY IN REPORTING

In completing Forms K-130 and K-130AS, if, with respect to prior tax years and to filing other states’ tax returns, the taxpayer departs from or modifies the manner in which income has been classified as business income from nonbusiness income, in valuing property or of excluding or including property in the property factor, in the treatment of compensation paid in the payroll factor, or in excluding or including gross receipts in the receipt factor, the taxpayer shall disclose by separate attached schedule the nature and extent of the variance or modification. Only inconsistencies in the denominators of the property, payroll, and receipts factors which materially affect the amount of business income apportioned to Kansas need be disclosed. Inconsistencies in the determination of nonbusiness income and in the denominators of the factors due to a difference in state laws or regulations must be identified by that state’s statute or regulation section number and shown on the separate schedule. The amount of each inconsistency by state is to be shown.

PART VI—ADDITIONAL INFORMATION

All financial institutions must answer all questions.

PART VII—AFFILIATED CORPORATION INFORMATION

All financial institutions must complete this section and indicate which of the affiliated corporations have property or payroll or receipts in either the “total company” factors or the “within Kansas” factors of the apportionment formula on page 1 of Form K-130AS.

Taxpayer Assistance

Filing.

For assistance in completing your Kansas Privilege Tax return, contact our Taxpayer Assistance Center.

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.

Forms.

If you choose to file paper, FILE the ORIGINAL forms on this page (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