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                                                   KANSAS
 K-33(Rev. 8-19)      AGRITOURISM LIABILITY INSURANCE CREDIT

                 For the taxable year beginning,_____________________ , 20 _____  ; ending __________________________ , 20 _______ .

 Name of taxpayer (as shown on return)                                                     Employer ID Number (EIN)

IMPORTANT: Do not send any enclosures with this schedule. A copy of the certificate issued by the Kansas Department of Wildlife, Parks 
and Tourism must be kept with your records. The Kansas Department of Revenue reserves the right to request additional information as 
necessary.

 PART A – COMPUTATION OF CREDIT AVAILABLE FOR THIS YEAR’S EXPENDITURES (C Corporations only)

 1. Cost of liability insurance paid during this taxable year (C Corporations only).                            1. ____________________________
    Insurance Agent’s Name ________________________________________________________________________ Phone Number________________________________
    Insurance Company Name _____________________________________________________________________  Policy Number ________________________________

    I hereby certify that the amount of liability insurance entered on line 1 above is the total amount paid during this tax year for the
    property that  is actually utilized in the  Taxpayer’s Registered Agritourism Operation and meets  the eligibility  requirement for
    claiming this credit as set out in Kansas Administration Regulation 115-40-1 et seq.

    Signature of Agent____________________________________________________________________________________ Date __________________________________

 2. Credit percentage allowed.                                                                                  2.____________________________20%

 3. Credit for this year’s liability insurance (multiply line 1 by line 2).                                     3. ____________________________

 4. Enter the amount of available carry forward from the prior year’s Schedule K-33.                            4. ____________________________

 5. Total credit available for this tax year (add line 3 and line 4).                                           5. ____________________________

 6. Maximum credit allowable per tax year.                                                                      6.____________________________$2,000

 7. Credit for this tax year (enter the lesser of line 5 or line 6).                                            7. ____________________________

 PART B – COMPUTATION OF THIS YEAR’S CREDIT (C Corporations only)

 8. Total Kansas tax liability for this year after all credits other than this credit.                          8. ____________________________

 9. Agritourism liability insurance credit for this year (enter the lesser of line 7 or line 8 here and in
    Part I of Form K-120).                                                                                      9. ____________________________
    If line 8 is less than line 7, complete Part C.

 PART C – COMPUTATION OF EXCESS CREDIT CARRY FORWARD

10. Subtract line 9 from line 7 and enter the result. This is the amount of carry forward available to
    enter on next year’s Schedule K-33.                                                                         10. ____________________________

                             INSTRUCTIONS FOR SCHEDULE K-33

            GENERAL INFORMATION                                           LINE 3 – Multiply line 1 by line 2, and enter the result. This is the 
                                                                          credit available for this year’s expenditures.
K.S.A. 32-1438 and 32-1438a provides for an income tax credit 
equal to 20% of the cost of liability insurance paid by a registered      LINE 4 – Enter the amount of any credit carry forward from a prior 
                                                                          year’s Schedule K-33. (There will not be an entry on this line in 
agritourism  operator  who  operates  an  agritourism  activity.  The 
                                                                          the first year.)
maximum  credit  allowed  is  $2,000  per  tax  year.  An  agritourism 
business  must  register  with  the  Kansas  Department  of  Wildlife,    LINE 5 – Add line 3 and line 4. This is the total credit available for 
Parks and Tourism and receive a certificate of eligibility to claim       this tax year.
this income tax credit.
                                                                          LINE 6 – The maximum credit allowable for any tax year is $2,000.
Registered agritourism businesses who begin operating on or 
after July 1, 2004 may claim this credit for the first five taxable       LINE 7 – Enter the lesser of line 5 or line 6. This is the credit for 
years the agritourism business is open.                                   this tax year.

If the credit exceeds the taxpayer’s income tax liability for the                 PART B – COMPUTATION OF THIS YEAR’S CREDIT
tax  year,  the  excess  credit  may  be  carried  forward  to  the  next 
succeeding year or years until the total amount of tax credit has         LINE 8 – Enter your Kansas tax liability for this tax year after all 
been used, except that no credit may be carried over for deduction        credits other than this credit.
after the third taxable year succeeding the taxable year in which 
the credit is earned.                                                     LINE 9 – Enter the lesser of line 7 or line 8. Enter amount here and 
                                                                          in Part I of Form K-120.
For tax year 2013, and all tax years thereafter, new credits shall 
be available to only corporations that are subject to the Kansas          If line 8 is LESS than line 7, complete Part C.
corporate income tax (i.e., C Corporations). New credits are not 
available  to  individuals,  partnerships,  S  corporations,  limited     PART C – COMPUTATION OF EXCESS CREDIT CARRY FORWARD
liability companies, and other pass-through entities.                     LINE 10 – Subtract line 9 from line 7. Do not enter an amount less 
Carry Forward of Unused Credits: If this credit was earned prior          than zero. This is the carry forward credit available to enter on 
to  tax  year  2013  and  a  carry  forward  credit  remains  available   next year’s Schedule K-33.
to  a  taxpayer,  that  taxpayer  may  continue  to  claim  that  credit. 
However, that carry forward credit shall be subject to limitations                IMPORTANT: Do  not send enclosures  with this credit 
and requirements in place at the time the credit was earned.                      schedule. Keep a copy of the certificate issued by Kansas 
                                                                                  Department  of  Wildlife,  Parks  and  Tourism  with  your 
       SPECIFIC LINE INSTRUCTIONS                                         records. The Kansas Department of Revenue reserves the right to 
                                                                          request  additional  information  as  necessary  to  verify  your  tax 
       IMPORTANT:  An  agritourism  business  must  be                    credit.
       registered with the Kansas Department of Wildlife, Parks 
       and Tourism to be eligible for this tax credit.                                    TAXPAYER ASSISTANCE
Complete all information at the top of the schedule.                      For information and assistance regarding the establishment or 
                                                                          operation of an agritourism activity contact:
       PART A – COMPUTATION OF CREDIT AVAILABLE FOR
                                                                                 Kansas Department of Wildlife, Parks and Tourism
             THIS YEAR’S EXPENDITURES
                                                                                          1020 S Kansas Avenue
LINE 1 (C Corporations only) – Enter total amount paid for liability                       Topeka, KS 66612
insurance during this tax year as a direct expense of operating                           Phone: 785-296-1847
an agritourism operation registered with Kansas Department of                             Website: kdwpt.state.ks.us
Wildlife, Parks and Tourism. Your insurance agent must certify 
that the liability insurance meets the eligibility criteria for claiming  For assistance in completing this schedule contact the Kansas 
this credit as set out in Kansas Administrative Regulation 115-           Department of Revenue:
40-1 et seq., specifically that the amount entered on line 1:
                                                                                          Taxpayer Assistance Center
1) was paid during this tax year;                                                          Scott Office Building
2) is limited to only the parcel(s) of real property employed                              120 SE 10th Ave.
       in the agritourism operation; and,                                                       PO Box 750260
3) is the cost of specific liability insurance for the agritourism                        Topeka, KS 66699-0260
       operation that is in addition to existing liability insurance                      Phone: 785-368-8222
       coverage.                                                                           Fax: 785-291-3614
LINE 2 – The credit amount is 20% of the cost of liability insurance      Additional  copies  of  this  credit  schedule  and  other  tax  forms  are 
paid by a registered agritourism operator during the tax year.            available from our website at: ksrevenue.org