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INSTRUCTIONS FOR SCHEDULE K-72
GENERAL INSTRUCTIONS LINE 4 – Partners, shareholders or members: Enter the
percentage that represents your proportionate share
K.S.A. 79-32,242 provides for a 50% tax credit for tax in the partnership, S corporation, LLC or LLP. All
years commencing after December 31, 2005, against the other taxpayers: Enter 100%.
income tax liability of a “business firm” for cash contributed
LINE 5 – Multiply line 3 by line 4 and enter result. This is
to the Kansas Law Enforcement Training Center (KLETC).
your share of the total credit for the amount invested
The purpose of which is the providing of programs and
this year.
courses of instruction for full-time police officers and law
enforcement officers designed to fulfill the continuing
education and training requirements of such officers PART B —COMPUTATION OF TOTAL CREDIT CLAIMED THIS TAX YEAR
pursuant to K.S.A. 74-5607a, and amendments thereto. LINE 6 – Enter the carry forward amounts available from
In no event shall the total amount of credits allowed in prior year’s K-72 schedules.
any one tax year exceed the amount of money the director
LINE 7 – Add lines 5 and 6 and enter the result.
of police training at the Kansas law enforcement training
center has certified is necessary to provide such LINE 8 – Enter your total Kansas tax liability for this tax
continuing education and training programs and courses year after all credits, other than this credit.
of instruction for the fiscal year following such tax year.
LINE 9 – Enter the lesser of lines 7 or 8 here and on the
Certification shall be submitted to the secretary of revenue
appropriate line of Form K-40, K-41, or K-120.
prior to the commencement of the applicable tax year.
The credit allowed shall be deducted from the PART C —COMPUTATION OF CARRY FORWARD CREDIT
taxpayer’s income tax liability for the taxable year in which
the contributions are made. If the amount of the credit LINE 10 – Subtract line 9 from line 7 and enter result.
allowed by this section exceeds the taxpayer’s income This amount cannot be less than zero. Enter this
tax liability for such taxable year, such excess may be amount on next year’s Schedule K-72.
carried over for credit in the same manner in the
succeeding taxable years until the total amount of the IMPORTANT: Do not send any enclosures with
credit is used. this schedule, however keep copies of important
‘Business firm means any business entity authorized documentation with your records. The Kansas
to do business in the state of Kansas which is subject to Department of Revenue reserves the right to request
additional information as necessary.
the state income tax imposed by the Kansas income tax
act and any individual subject to the state income tax TAXPAYER ASSISTANCE
imposed by the Kansas income tax act.
Questions about the KLETC and contributions there
SPECIFIC LINE INSTRUCTIONS to should be addressed to:
Enter all information as required at the top of the Kansas Law Enforcement Training Center
P.O. Box 647
schedule. Hutchinson, KS 67504-0647
PART A - COMPUTATION OF CREDIT Phone: 620 694-1400-
LINE 1 – Enter total amount of cash contributed to the Website: www.kletc.org
KLETC this tax year for the purpose of providing
programs and courses of instruction for full-time For information and assistance in completing this
police officers and law enforcement officers designed schedule contact the Kansas Department of Revenue:
to fulfill the continuing education and training
Taxpayer Assistance Center
requirements of such officers. Scott Office Building
LINE 2 – This percentage (50%) determines the maximum 120 SE 10th Ave.
credit allowable by law. PO Box 750260
Topeka, KS 66699-0260
LINE 3 – Multiply line 1 by line 2 and enter result. This is
the maximum credit allowable. Phone: 785-368-8222
Website: ksrevenue.org
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