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                                                                                                                       190518
                                                      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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