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INSTRUCTIONS FOR SCHEDULE K-40C
GENERAL INFORMATION (Round ALL dollar figures to the nearest whole dollar) COLUMN 10—Tax before allocation. This is derived
by applying Kansas tax computation schedule to
Any partnership or S corporation required to file a COLUMN 4—Enter each nonresident’s share of the the amount in column 9.
Kansas income tax return may elect to file a composite “Apportionable Business Income” from Form
income tax return for its nonresident partners or K-120S. Multiply line 14* of Form K-120S by the COLUMN 11—Enter each nonresident’s share of
nonresident shareholders that derive income from the percentage for each partner/shareholder from the Total Kansas Income from Form K-120S by
partnership or S corporation. Any nonresident partner K-120S, Part II, Column 4. multiplying line 19* of Form K-120S by the
percentage for each partner/shareholder from
or nonresident shareholder may be included in a COLUMN 5—The filing status for Kansas must be the K-120S, Part II, Column 4.
composite return unless the partner or shareholder has the same as that used on the shareholder’s
income from a Kansas source other than the partnership COLUMN 12—Kansas nonresident tax: Column 10
or partner’s federal income tax return, except
or S corporation. At this time, the Kansas Department multiplied by nonresident allocation percentage
that Kansas does not recognize the “Qualifying
of Revenue does not require written approval to file a (this percentage determined by dividing column
Widow(er) with Dependent Child” status. If a
composite return. Nonresident partners and nonresident 11 by column 4 and rounding the result to the
shareholders included in a composite return shall not shareholder or partner filed as a “Qualifying
fourth decimal place; not to exceed 100.0000).
file a separate income tax return. Widow(er) with Dependent Child,” on the federal
Enter the total amount from K-40C on the
IMPORTANT—Schedule K-40C cannot be filed return, they will file as “Head of Household” on
applicable line of Form K-40.
by a trust (file a Kansas Fiduciary Income Tax return, the K-40C.
COLUMN 13—Amount of Kansas estimated tax
Form K-41), or for any tax year that the S corporation COLUMN 6—Shareholders and partners are entitled
paid. Enter total from K-40C on applicable line
or partnership is claiming a special tax credit or a net to the same number of exemptions as claimed of Form K- 40.
operating loss (NOL). on their federal income tax return. If the Kansas
If your partnership or S corporation qualifies to filing status in column 5 is “Head of Household,” COLUMN 14—Balance due or refund: Subtract total
complete a composite income tax return, a Kansas enter one additional exemption. in column 13 from total in column 12. Enter the
Individual Income Tax Return, Form K-40, must be result in column 14 and on the applicable line of
completed for the partnership or S corporation in that COLUMN 7—Multiply the number of exemptions from Form K-40 for either a balance due or refund.
specific entity’s name and EIN. The totals from the column 6 by $2,250.
* Line number references are subject to change.
K-40C (columns 12 through 15) will be transferred COLUMN 8—The shareholders or partners must use
to Form K-40. Enclose a copy of the K-40C with the standard deduction on a composite return. TAXPAYER ASSISTANCE
Form K-40. Each composite return shall be filed The Kansas standard deduction is as follows:
and any applicable tax paid by the partnership or S For assistance in completing this schedule contact
corporation on or before the 15th day of the fourth Base Additional
Filing Status Deduction Deduction the Kansas Department of Revenue:
month following the close of the taxable year of the
partnership or S corporation. Single $3,500 $850 Taxpayer Assistance Center
Head of Household $6,000 $850 Scott Office Building
SPECIFIC COLUMN INSTRUCTIONS Married Filing Joint $8,000 $700 120 SE 10th Ave
Married Filing Separate $4,000 $700 PO Box 750260
COLUMN 1—Enter the names of nonresident
shareholders or partners (owners). An additional deduction amount is allowed for persons Topeka KS 66699-0260
who are age 65 or over and/or blind.
COLUMN 2—Enter the Social Security number of Phone: 785-368-8222
Fax: 785-291-3614
each nonresident owner. COLUMN 9—Kansas taxable income. Income
COLUMN 3—Enter the nonresident owners’ state subject to Kansas income tax (subtract the total This schedule and other tax forms are available
of residence. of columns 7 and 8 from column 4). from our website at: ksrevenue.gov
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