K-36
                                                      KANSAS                                                                         Attach
                                                                                                                                     190518
K-36(Rev. 7-23)                         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)

 2022

 2023

Total credit available this tax year (add totals in column c).
Enter this amount in Part I of your Form K-120 ................................

                GENERAL INFORMATION                                          Property  taxes  may  be  timely  paid  in  one  income  tax  year  for 
Telecommunications Credit                                                    property assessed in two different years.

 K.S.A.  79-32,210  provides  an  income  tax  credit  for  property              IMPORTANT:  Do  not  enclose  either  the  tax  receipts  or 
taxes  paid  by  telecommunication  companies  on  property  initially            Form TC-100 with this schedule. However, keep a copy of 
acquired  and  first  placed  in  service  after  January  1,  2001  that         the county tax receipt(s) showing timely payment of the 
has  an  assessment  rate  of  33%.  The  credit  will  be  equal  to  the   personal property tax. The Kansas Department of Revenue reserves 
amount of property taxes timely paid for the difference between an           the  right  to  request  additional  information  as  necessary  to  verify 
assessment level of 25% and the actual assessment of 33%. State              your tax credit.
assessed telecommunications companies are eligible for this credit.
 This is a refundable credit and therefore if the available credit                           TAXPAYER ASSISTANCE
exceeds the tax liability for the telecommunication company for any           For information and assistance regarding the content of Form 
year all additional credit will be refunded to the telecommunications        TC-100, contact:
company  or  all  proper  partners,  owners  or  members  of  the 
partnership, S corporation, LLP or LLC.                                                           State Assessed Bureau
 For tax year 2013, and all tax years thereafter, new credits shall                               Property Valuation Division
be available to only corporations that are subject to the Kansas                                  Zibell Office Building
corporate income tax (i.e., C corporations). New credits are not                                  300 SW 29th Street
available  to  individuals,  partnerships,  S  corporations,  limited                              PO Box 3506
liability companies, and other pass-through entities.                                             Topeka KS 66625-3506
 K.S.A. 74-50,227 requires the collection of certain tax incentive                                Phone: 785-296-2365
information for publication on a database managed by the Kansas               For assistance in completing this schedule contact the Kansas 
Department of Commerce. Information collected will include the               Department of Revenue:
name  and  address,  the  annual  amount  of  incentive  claimed,                                 Taxpayer Assistance Center
distributed or received, qualification criteria for the incentive, and                            Scott Office Building
required  benchmarks  for  continued  participation  in  the  program                             120 SE 10th Ave
and progress made towards the benchmarks.                                                          PO Box 750260
Required Documentation                                                                            Topeka, KS 66699-0260
 Telecommunication companies will need a copy of Form TC-100                                      Phone: 785-368-8222
issued  by  the  Division  of  Property  Valuation  within  the  Kansas                           Fax: 785-291-3614
Department of Revenue that provides the amount of the tax credit 
available.                                                                    Additional copies of this credit schedule and other tax forms are 
 Form  TC-100  may  be  needed  for  two  separate  years  as  the           available from our website at: ksrevenue.gov
credit is only available for property taxes paid timely during the 
income  tax  year  for  which  you  are  filing  this  credit  schedule.