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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 COLUMN 4—Enter each nonresident’s share of the the amount in column 9.
file a Kansas income tax return may elect to file “Apportionable Business Income” from Form
a composite income tax return for its nonresident K-120S. Multiply line 14* of Form K-120S by the COLUMN 11—Enter each nonresident’s share of
partners or nonresident shareholders that derive percentage for each partner/shareholder from the Total Kansas Income from Form K-120S by
income from the partnership or S corporation. Any K-120S, Part II, Column 4. multiplying line 19* of Form K-120S by the
percentage for each partner/shareholder from
nonresident partner or nonresident shareholder may COLUMN 5—The filing status for Kansas must be
the K-120S, Part II, Column 4.
be included in a composite return unless the partner the same as that used on the shareholder’s
or shareholder has income from a Kansas source or partner’s federal income tax return, except COLUMN 12—Kansas nonresident tax: Column 10
other than the partnership or S corporation. At this multiplied by nonresident allocation percentage
that Kansas does not recognize the “Qualifying
time, the Kansas Department of Revenue does not (this percentage determined by dividing column
Widow(er) with Dependent Child” status. If a
require written approval to file a composite return. 11 by column 4 and rounding the result to the
shareholder or partner filed as a “Qualifying
Nonresident partners and nonresident shareholders fourth decimal place; not to exceed 100.0000).
included in a composite return shall not file a separate Widow(er) with Dependent Child,” on the federal
income tax return. return, they will file as “Head of Household” on Enter the total amount from K-40C on the
the K-40C. applicable line of Form K-40.
IMPORTANT—Schedule K-40C cannot be filed
by a trust (file a Kansas Fiduciary Income Tax return, COLUMN 6—Shareholders and partners are entitled COLUMN 13—Amount of Kansas estimated tax
Form K-41), or for any tax year that the S corporation to the same number of exemptions as claimed paid. Enter total from K-40C on applicable line
or partnership is claiming a special tax credit or a net on their federal income tax return. If the Kansas of Form K- 40.
operating loss (NOL). filing status in column 5 is “Head of Household,” COLUMN 14—Balance due or refund: Subtract total
If your partnership or S corporation qualifies to enter one additional exemption. in column 13 from total in column 12. Enter the
complete a composite income tax return, a Kansas COLUMN 7—Multiply the number of exemptions from result in column 1 4and on the applicable line of
Individual Income Tax Return, Form K-40, must be column 6 by $2,250. Form K-40 for either a balance due or refund.
completed for the partnership or S corporation in that
specific entity’s name and EIN. The totals from the COLUMN 8—The shareholders or partners must use * Line number references are subject to change.
K-40C (columns 12 through 15) will be transferred the standard deduction on a composite return.
to Form K-40. Enclose a copy of the K-40C with The Kansas standard deduction is as follows: TAXPAYER ASSISTANCE
Form K-40. Each composite return shall be filed Base Additional For assistance in completing this schedule contact
and any applicable tax paid by the partnership or Filing Status Deduction Deduction
the Kansas Department of Revenue:
S corporation on or before the 15th day of the fourth Single $3,000 $850
month following the close of the taxable year of the Taxpayer Assistance Center
partnership or S corporation. Head of Household $5,500 $850 Scott Office Building
Married Filing Joint $7,500 $700 120 SE 10th Ave
SPECIFIC COLUMN INSTRUCTIONS PO Box 750260
Married Filing Separate $3,750 $700 Topeka KS 66675-0260
COLUMN 1 —Enter the names of nonresident
An additional deduction amount is allowed for persons Phone: 785-368-8222
shareholders or partners (owners). who are age 65 or over and/or blind. Fax: 785-291-3614
COLUMN 2—Enter the Social Security number of
each nonresident owner. COLUMN 9—Kansas taxable income. Income This schedule and other tax forms are available
COLUMN 3—Enter the nonresident owners’ state subject to Kansas income tax (subtract the total from our website at: ksrevenue.org
of residence. of columns 7 and 8 from column 4).
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