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KANSAS
K-36(Rev. 10-20) TELECOMMUNICATIONS CREDIT
For the taxable year beginning_________________________, 20 _______; ending ________________________ , 20 ______
Name of taxpayer (as shown on return) Employer ID Number (EIN)
Name of parent corporation Employer ID Number (EIN)
Using the information provided on Form TC-100, enter the PVD ID Number in column (a), and the amount of credit
available in column (b) for the appropriate years. Column (c) is the portion of column (b) for each year that was actually and
timely paid in the tax year being reported. Column (d) is the date the eligible property taxes were paid and should match the
receipts used to determine the amounts in Column (c).
Property (a) (b) (c) (d)
tax year PVD ID # Credit available from Amount of column (b) paid this year Date paid
PVD Form TC-100 and available for credit
(do not include any filing penalties)
2020
2021
Total credit available this tax year (add totals in column c).
Enter this amount in Part I of your Form K-120................................
GENERAL INFORMATION income tax year for which you are filing this credit schedule.
Telecommunications Credit Property taxes may be timely paid in one income tax year for
property assessed in two different years.
K.S.A. 79-32,210 created an income tax credit for property
taxes paid by telecommunication companies on property initially IMPORTANT: Do not enclose either the tax receipts or
acquired and first placed in service after January 1, 2001 that Form TC-100 with this schedule. However, keep a copy of
has an assessment rate of 33%. The credit will be equal to the the county tax receipt(s) showing timely payment of the
amount of property taxes timely paid for the difference between an personal property tax. The Kansas Department of Revenue reserves
assessment level of 25% and the actual assessment of 33%.State the right to request additional information as necessary to verify
assessed telecommunications companies are eligible for this credit. your tax credit.
This is a refundable credit and therefore if the available credit
exceeds the tax liability for the telecommunication company for any TAXPAYER ASSISTANCE
year all additional credit will be refunded to the telecommunications For information and assistance regarding the establishment or
company or all proper partners, owners or members of the operation of an agritourism activity contact:
partnership, S corporation, LLP or LLC.
For tax year 2013, and all tax years thereafter, new credits shall State Assessed Bureau
be available to only corporations that are subject to the Kansas Property Valuation Division
corporate income tax (i.e., C corporations). New credits are not Zibell Office Building
available to individuals, partnerships, S corporations, limited 300 SW 29th Street
liability companies, and other pass-through entities. PO Box 3506
K.S.A. 74-50,227 requires the collection of certain tax incentive Topeka KS 66625-3506
information for publication on a database managed by the Kansas Phone: 785-296-2365
Department of Commerce. Information collected will include the
name and address, including county of the recipient receiving the For assistance in completing this schedule contact the Kansas
benefits from the tax incentive program, the annual amount of Department of Revenue:
incentive claimed, distributed or received, qualification criteria for Taxpayer Assistance Center
the incentive, and required benchmarks for continued participation Scott Office Building
in the program and progress made towards the benchmarks. 120 SE 10th Ave
Required Documentation PO Box 750260
Telecommunication companies will need a copy of Form TC-100 Topeka, KS 66699-0260
issued by the Division of Property Valuation within the Kansas Phone: 785-368-8222
Department of Revenue that provides the amount of the tax credit Fax: 785-291-3614
available.
Form TC-100 may be needed for two separate years as the Additional copies of this credit schedule and other tax forms are
credit is only available for property taxes paid timely during the available from our website at: ksrevenue.gov
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