KANSAS                                                                                                     K-33
                                                                                                                                                              Attach
                                                                                                                                                              190218
 K-33(Rev. 7-23)      AGRITOURISM LIABILITY INSURANCE CREDIT

                 For the taxable year beginning, _____________________ , 20  _____  ; ending  __________________________ , 20  _______ .

 Name of taxpayer (as shown on return)                                                      Employer ID Number (EIN)

IMPORTANT: Do not send any enclosures with this schedule. A copy of the certificate issued by the Kansas Department of Commerce 
must be kept with your records. The Kansas Department of Revenue reserves the right to request additional information as necessary.

 PART A – COMPUTATION OF CREDIT AVAILABLE FOR THIS YEAR’S EXPENDITURES (C Corporations only)

 1. Cost of liability insurance paid during this taxable year (C Corporations only).                                                                   1.  ____________________________
    Insurance Agent’s Name ________________________________________________________________________  Phone Number ________________________________
    Insurance Company Name _____________________________________________________________________  Policy Number ________________________________

    I hereby certify that the amount of liability insurance entered on line 1 above is the total amount paid during this tax year for the
    property that  is actually utilized in the  Taxpayer’s Registered Agritourism Operation and meets  the eligibility  requirement for
    claiming this credit as set out in Kansas Administration Regulation 115-40-1 et seq.

    Signature of Agent ____________________________________________________________________________________ Date __________________________________

 2. Credit percentage allowed ........................................................................................................................ 2.  ____________________________20%

 3. Credit for this year’s liability insurance (multiply line 1 by line 2) .............................................................. 3.  ____________________________

 4. Enter the amount of available carry forward from the prior year’s Schedule K-33. ................................... 4.  ____________________________

 5. Total credit available for this tax year (add line 3 and line 4) .................................................................... .5   ____________________________

 6. Maximum credit allowable per tax year ..................................................................................................... 6.         ____________________________$2,000

 7. Credit for this tax year (enter the lesser of line 5 or line 6)........................................................................ 7.  ____________________________

 PART B – COMPUTATION OF THIS YEAR’S CREDIT (C Corporations only)

 8. Total Kansas tax liability for this year after all credits other than this credit .............................................. 8.  ____________________________

 9. Agritourism liability insurance credit for this year (enter the lesser of line 7 or line 8 here and in
    Part I of Form K-120)................................................................................................................................. 9.  ____________________________
    If line 8 is less than line 7, complete Part C.

 PART C – COMPUTATION OF EXCESS CREDIT CARRY FORWARD

10. Subtract line 9 from line 7 and enter the result. This is the amount of carry forward available to
    enter on next year’s Schedule K-33 ........................................................................................................ 10.  ____________________________

                             INSTRUCTIONS FOR SCHEDULE K-33

          GENERAL INFORMATION                                             LINE 4 – Enter the amount of any credit carry forward from a prior 
                                                                          year’s Schedule K-33. (There will not be an entry on this line in 
K.S.A. 32-1438 and 32-1438a provides for an income tax credit             the first year.)
equal to 20% of the cost of liability insurance paid by a registered 
agritourism  operator  who  operates  an  agritourism  activity.  The     LINE 5 – Add line 3 and line 4. This is the total credit available for 
maximum  credit  allowed  is  $2,000  per  tax  year.  An  agritourism    this tax year.
business must register with the Kansas Department of Commerce             LINE 6 – The maximum credit allowable for any tax year is $2,000.
and receive a certificate of eligibility to claim this income tax credit.
                                                                          LINE 7 – Enter the lesser of line 5 or line 6. This is the credit for 
Registered agritourism businesses who begin operating on or               this tax year.
after July 1, 2004 may claim this credit for the first five taxable 
years the agritourism business is open.                                           PART B – COMPUTATION OF THIS YEAR’S CREDIT
If the credit exceeds the taxpayer’s income tax liability for the 
tax  year,  the  excess  credit  may  be  carried  forward  to  the  next LINE 8 – Enter your Kansas tax liability for this tax year after all 
succeeding year or years until the total amount of tax credit has         credits other than this credit.
been used, except that no credit may be carried over for deduction        LINE 9 – Enter the lesser of line 7 or line 8. Enter amount here and 
after the third taxable year succeeding the taxable year in which         in Part I of Form K-120.
the credit is earned.
                                                                          If line 8 is LESS than line 7, complete Part C.
For tax year 2013, and all tax years thereafter, new credits shall 
be available to only corporations that are subject to the Kansas          PART C – COMPUTATION OF EXCESS CREDIT CARRY FORWARD
corporate income tax (i.e., C Corporations). New credits are not 
available  to  individuals,  partnerships,  S  corporations,  limited     LINE 10 – Subtract line 9 from line 7. Do not enter an amount less 
liability companies, and other pass-through entities.                     than zero. This is the carry forward credit available to enter on 
Carry Forward of Unused Credits: If this credit was earned prior          next year’s Schedule K-33.
to  tax  year  2013  and  a  carry  forward  credit  remains  available 
to  a  taxpayer,  that  taxpayer  may  continue  to  claim  that  credit.         IMPORTANT:  Do  not  send  enclosures  with  this  credit 
However, that carry forward credit shall be subject to limitations                schedule. Keep a copy of the certificate issued by the 
and requirements in place at the time the credit was earned.                      Kansas Department of Commerce with your records. The 
                                                                          Kansas  Department  of  Revenue  reserves  the  right  to  request 
                                                                          additional information as necessary to verify your tax credit.
          SPECIFIC LINE INSTRUCTIONS
                                                                                          TAXPAYER ASSISTANCE
       IMPORTANT:  An  agritourism  business  must  be 
       registered with the Kansas Department of Commerce to               For information and assistance regarding the establishment or 
       be eligible for this tax credit.                                   operation of an agritourism activity contact:
Complete all information at the top of the schedule.                              Kansas Department of Commerce
                                                                                          1000 SW Jackson, Ste 100
       PART A – COMPUTATION OF CREDIT AVAILABLE FOR                                        Topeka, Ks 66612
                 THIS YEAR’S EXPENDITURES
                                                                                          Phone: 785-230-4299
LINE 1 (C Corporations only) – Enter total amount paid for liability                      Website: travelks.com
insurance during this tax year as a direct expense of operating 
an agritourism operation registered with the Kansas Department            For assistance in completing this schedule contact the Kansas 
of Commerce Your insurance agent must certify that the liability          Department of Revenue:
insurance meets the eligibility criteria for claiming this credit as 
                                                                                          Taxpayer Assistance Center
set out in Kansas Administrative Regulation 115-40-1 et seq., 
                                                                                           Scott Office Building
specifically that the amount entered on line 1:
                                                                                           120 SE 10th Ave.
     1)  was paid during this tax year;                                                         PO Box 750260
     2)  is limited to only the parcel(s) of real property employed                       Topeka, KS 66699-0260
       in the agritourism operation; and,                                                 Phone: 785-368-8222
     3)  is the cost of specific liability insurance for the agritourism                   Fax: 785-291-3614
       operation that is in addition to existing liability insurance 
                                                                          Additional  copies  of  this  credit  schedule  and  other  tax  forms  are 
       coverage.
                                                                          available from our website at: ksrevenue.gov
LINE 2 – The credit amount is 20% of the cost of liability insurance 
paid by a registered agritourism operator during the tax year
LINE 3 – Multiply line 1 by line 2, and enter the result. This is the 
credit available for this year’s expenditures.