151601
                                                                                                                       KANSAS
K-139F
(Rev. 8-18)                                          CORPORATE SCHEDULE FOR REFUND FROM CARRY BACK OF FARM NET OPERATING LOSS

                                        Name                                                                     Federal Identification Number
                                                                                                                                                                 Enter the taxable year and amount of net operating loss carry back.
                                        Number and Street of Principal Office                                                                                    Year Ending                Net operating Loss   Date Loss Year Filed
                                                                                                                                                                 ______________                  _______________ ______________
                                        City                                                                     State                           Zip Code
                                                                                                                                                                 Is the year ending above a FINAL return for Kansas? o Yes           o No
                    PLEASE PRINT OR TYPE

CHART I - COMPUTATION OF DECREASE IN TAX
                                                                                 Fifth preceding taxable         Fourth preceding taxable        Third preceding taxable         Second preceding taxable        First preceding taxable
                                        NO REFUND WILL BE MADE                   year ending ______________      year ending ______________      year ending ______________      year ending ______________      year ending ______________
 WITHOUT FEDERAL SUPPORTING                                                      Return as filed Liability after Return as filed Liability after Return as filed Liability after Return as filed Liability after Return as filed Liability after 
                                                   SCHEDULES                     or liability as application of  or liability as application of  or liability as application of  or liability as application of  or liability as application of 
                                                                                 last determined carryback       last determined carryback       last determined carryback       last determined carryback       ast determined  carryback
                                                                                 (a)             (b)             (c)             (d)             (e)             (f)             (g)             (h)             (i)                 (j)
1. Kansas net taxable income as last
                                        adjusted.
2. Net operating loss deduction carry back.
3. Net taxable income (subtract line 2 from
                                        line 1).
4. Normal tax (4% of line 3).
5. Surtax (3% of amount of line 3 in excess
                                        of $50,000).
6. Total tax (add lines 4 and 5).
7.                                      Nonrefundable credits (enclose
                                        applicable schedules if original amount
                                        changed).
8. Tax liability after credits (subtract line 7
                                        from line 6).
9. Enter amount from line 8, columns b, d,
                                        f, h and j.
10. Decrease in tax (subtract line 9 from line 8).
11. Total decrease in tax. Claim in $1,500
                                        increments beginning with the tax year of
                                        the farm net operating loss (add line 10,
                                        columns a, c, e, g and i).

sign
                                        __________________________________________________________________________________________________ ___________________________________________________________________________________________________
here                                                 Signature of officer            Title                       Date                            Signature of preparer (individual or firm)      Address                         Date

                                                                                                                                                                        151602
CHART II - FARM NET OPERATING LOSS (REFUND/CARRY FORWARD TRACKING)

(a) Taxable year: __________________ to __________________ .   (b) Loss year: ___________________  to ___________________. (c) Amount from K-139F, Chart I, line 11j:_____________________________.
                                                           (d)                                    (e)                           (f)                                  (g)
                                            Amount of Refund                        Tax Liability                          Amount of Carry Forward                   Balance
                                          (limited to $1,500 per year)                                                     (limited to the tax liability amount)
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________
Tax Year: _____________________

                  INSTRUCTIONS FOR SCHEDULE K-139F (Include Schedule K-139F with your loss year return)
          GENERAL INFORMATION                                  carried back to tax year 2009 income and a $5,000 refund         (c) Enter the amount from Chart I, line 11j of this Farm
                                                               is due, $1,500 of the total refund will be refunded to the           NOL Schedule.
Chart I  is  for  reporting net  operating farm  loss [as      taxpayer  upon  processing  of the 2009  tax year return         (d) Enter the amount of refunds, by tax year, already
defined by 26 U.S.C. 172(j)] carry backs only. Kansas tax      in 2010. A second payment of $1,500 will be refunded                 issued to you as a result of a farm NOL. A maximum 
laws regarding net operating farm losses are in conformity     upon processing of the 2010 tax year return in 2011. A               refund of $1,500 per year is allowed as a result of
with the federal net operating farm loss (NOL) tax laws.       third payment of $1,500 will be refunded upon processing             a Farm NOL. For tax years beginning with 2006,
Therefore,  corporations  must  have  a  NOL  farm  loss  in   of the 2011 tax year return in 2012, and the remaining               taxpayers may carry forward some or all of the
order to have a Kansas NOL. See K.S.A. 79-32,143.              balance of $500 will be refunded in 2013.                            overpayment of tax (as a result of a farm NOL
For net operating farm losses [as defined by 26 U.S.C.                 K.S.A.  79-32,143(f)  allows  a carry forward of any         carry back) to any future year(s) to be used as a
172(j)] incurred in taxable years beginning after December     overpayment as a result of a farm NOL carry back:                    credit against any tax owed. Enter in column (d)
31, 1999, a net operating farm loss deduction is allowed                                                                            the amount of refund, if any, you are requesting.
under Kansas law in the same manner that it is allowed         No refund of income tax which results from a farm NOL
                                                               carry back shall be allowed in an amount exceeding $1,500            Enter this same amount on the appropriate line of
under the federal internal revenue code except that such       in any year.   Any overpayment in excess of $1,500 may               Form K-120, PART I, refundable credit.
NOL may be carried forward to each of the ten (10) taxable     be carried forward to any year or years after the year           (e) For tax year beginning on and after July 1, 2006,
years following  the taxable year of the net operating         of the loss and may be claimed as a credit against the               enter  the  amount  of  your  tax  liability  for  this  tax
loss. Furthermore, said net operating   farm losses (those     tax. The refundable portion of such credit shall not exceed 
incurred in taxable years beginning after December 31,         $1,500 in any year. (Emphasis added).                                year  after  all  credits  other  than  this  credit.
                                                                                                                                (f) For tax year beginning on and after July 1, 2006,
1999) may be carried back a maximum of five (5) taxable                                                                             enter the amount of tax you want applied to this
                                                                              INSTRUCTIONS FOR CHART II
years (if carried back on the federal return). Enclose a                                                                            tax  year’s  liability  (do  not  enter  more  than  this
copy of the federal return 1139 or 1120X.                              Use Chart II to track refunds (as a result of a farm NOL     year’s tax liability). Enter this same amount on the
Any refund of income tax which results from a farm             carry back) and any subsequent carry forward of those                appropriate  line  of  Form  K-120,  PART  I,
NOL carry back  shall  be allowed  in an  amount  not to       refunds.                                                             nonrefundable credit.
exceed $1,500 per year.  Any refund in excess of $1,500        (a)     Enter the taxable year of your return.                   (g) Enter  the  balance of  the  overpayment here.
in a given year will be carried forward for payment in the     (b)     Enter the loss year from which the overpayment of            Subtract the sum of (g) and (f) from the previous
next calendar year. For example, if tax year 2014 loss is              tax results.                                                 year’s balance.