150818
                                                               KANSAS
K-139
(Rev. 8-19)                   CORPORATE APPLICATIONS FOR REFUND FROM

                                         CARRY BACK OF NET OPERATING LOSS
Name                                                                                Employer Identification Number (EIN)

Address (number and street of principal office)                                     Enter the taxable year and amount of Net Operating Loss carry back.
                                                                                        Year ended                Net Operating loss     Date loss year filed
City, State, Zip Code                                                               ______________                ______________         ______________
                                                                                    Was the "Year ended" return a FINAL for Kansas?           o Yes o No

                                                    COMPUTATION OF DECREASE IN TAX
                                                    3rd preceding taxable year ended 2nd preceding taxable year ended 1st preceding taxable year ended
NO REFUND WILL BE ISSUED without Federal            _______________                 _______________                           _______________
Supporting Schedules (Forms 1139 or 1120X).
If Federal Forms 1139 OR  1120X were not filed,     (a)             (b)             (c)                       (d)             (e)               (f)
explain the reason in detail on the back of this    Return as filed Liability after Return as filed           Liability after Return as filed Liability after
                                                    or liability as last appreciation of or liability as last application of  or liability as last appreciation of
form.                                               determined      carry back      determined                carry back      determined      carry back
1. Kansas net taxable income before deducting
line 2 of this form.
2. Net operating loss deduction resulting from
carry back.
3. Net taxable income as adjusted (subtract)
line 2 from line 1).
4. For tax years commencing before 1-1-92.
4a. Normal tax (4.5% of line 3).
4b. Surtax (2.25% of amount of line 3 in excess 
of $25,000).
5. For tax years commencing after 12-31-91.
5a. Normal tax (4% of line 3).
5b. Surtax (3% of amount of line 3 in excess of 
$50,000).
6. Total tax (add lines 4a and 4b or 5a and 5b).
7. Total refundable credits (enter total of any tax
credits for which you are eligible). You must
complete and enclose applicable schedules.
8. Tax liability after credits (subtract line 7 from
line 6).
9. Enter amounts from line 8, columns b, d and f.
10. Overpayment (subtract line 9 from line 8).
        I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct and complete application.
        _______________________________________________________________________________________________________________
        Signature of officer                                                        Title                                                     Date
sign
here    _______________________________________________________________________________________________________________
        Signature of preparer (individual or firm)                                  Address                                                   Date
Mail this application to: Kansas Corporate Income Tax, Kansas Department of Revenue, PO Box 750260, Topeka, KS 66699-0260.
                                        File this application separately from your income tax return.
                                                    — FOR OFFICE USE ONLY —
        Auditor       ____________________________________________________________________                    Date            _______________________

Tax
Interest
Total Refund

GENERAL INFORMATION FOR FORM K-139

KANSAS NET OPERATING LOSS                                        If any portion of a net operating loss described in paragraphs
                                                                 1  and  2  to  the  left  is  not  utilized  prior  to  the  final  year  of
For  net  operating  losses  incurred  in  taxable  years
                                                                 the carry forward period provided in paragraph 1, a refund
beginning after December 31, 1987, a net operating loss
                                                                 shall be allowable in such final year in an amount equal to
deduction shall be allowed in the same manner that it is
                                                                 the refund which would have been allowable in the taxable
allowed  under  the  federal  internal  revenue  code  except
                                                                 year the loss incurred by utilizing the three year carry back
that such net operating loss may only be carried forward
                                                                 provided under K.S.A. 79-32,143, as in effect on December
to each of the 10 taxable years following the taxable year
                                                                 31, 1987, multiplied by a fraction, the numerator of which
of the net operating loss. The amount of the net operating
                                                                 is the unused portion of such net operating loss in the final
loss  that  may  be  carried  forward  for  Kansas  income  tax
                                                                 year, and the denominator of which is the amount of such
purposes shall be that portion of the federal net operating
                                                                 net operating loss which could have been carried back to
loss allocated to Kansas under this act in the taxable year
                                                                 the three years immediately preceding the year in which the
that the net operating loss is sustained.
                                                                 loss was incurred. In no event may such fraction exceed 1.
The amount of the loss to be carried forward will be the         Use the space below to perform this calculation if necessary.
federal net operating loss after (1) all modifications required
under this act applicable to the net loss in the year the loss   KANSAS CAPITAL LOSS CARRY BACK
was incurred; and (2) after apportionment as to source in        Kansas  law  does  not  provide  for  a  capital  loss  carry
the case of corporations in the same manner that income          back;  however,  Kansas  does  allow  federal  adjustments  to
for such corporations is required to be apportioned.             arrive at adjusted Kansas taxable income and one of those
If  a  net  operating  loss  was  incurred  in  a  taxable  year adjustments  would  be  a  federal  capital  loss  carry  back.
beginning prior to January 1, 1988, the amount of the net        Therefore, Kansas would allow the capital loss carry back at
operating loss that may be carried back and carried forward      the federal level to arrive at adjusted federal taxable income.
and the period for which it may be carried back and carried      This method is different than the Kansas net operating loss
forward  shall  be  determined  under  the  provisions  of  the  carry back which is computed separately for Kansas. You
Kansas income tax laws which were in effect during the           should compute the capital loss carry back on Form K-120 for
year that such net operating loss was incurred.                  Kansas and enclose any federal schedule that is applicable.

Use the following space to calculate the ratio for net operating loss carry back.
(Enclose additional sheets if necessary.)