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INSTRUCTIONS FOR SCHEDULE K-38
GENERAL INFORMATION LINE 5 – Multiply line 3 by line 4. This is the maximum amount of
swine facility improvement costs available for credit this tax
K.S.A. 79-32,204 created the swine facility improvement credit. year.
This income tax credit is 50% of the costs incurred by a taxpayer
for required improvements to a qualified swine facility. Any unused PART C – COMPUTATION OF THIS YEAR’S CREDIT
credit may be carried forward until used. However, the credit LINE 6 – Enter any swine facility improvement carry forward from
cannot be carried over after the fourth year. line 11 of your prior year’s Schedule K-38.
This credit is only available to corporations that are subject to LINE 7 – Add lines 5 and 6 and enter the result. This is your total
the Kansas corporate income tax (i.e., C corporations) and not swine facility improvement credit available this tax year.
available to individuals, partnerships, S corporations, limited
liability companies, and other pass-through entities. LINE 8 – Enter the amount of your Kansas tax liability after all
credits other than the swine facility improvement credit.
Carry Forward of Unused Credits: For tax year 2017 and all years
thereafter no new credit or carryforward is available to individuals, LINE 9 – Enter the lesser of lines 7 or 8. Enter this amount on the
partnerships, S corporations, limited liability companies, and other appropriate line of Form K-120.
pass-through entities. If line 9 is less than line 7, complete PART D.
A qualified swine facility is one that has been using its swine PART D – COMPUTATION OF CREDIT CARRY FORWARD
waste management system since January 1, 1998 and is owned
and operated by a sole proprietorship or partnership, or by a family LINE 10 – Subtract line 9 from line 7. This is the amount of credit
farm corporation, authorized farm corporation, limited liability you will have available to enter on line 6 of your next year’s
agricultural company, family farm limited liability agricultural Schedule K-38. Keep a copy of this schedule to file with
company, limited agricultural partnership, family trust, authorized your next year’s tax return and Schedule K-38.
trust or testamentary trust as defined in K.S.A. 17-5903.
IMPORTANT: Do not send enclosures with this credit
Required improvements to a qualified swine facility are schedule. Retain copies of the following documents with
capital improvements that the Secretary of Health and Environment your tax records as the Kansas Department of Revenue
has certified to the director of taxation as required for the facility reserves the right to request them as necessary to verify your tax
to comply with the laws regulating the management and disposal credit.
of swine waste, and are not necessary merely as the result of an
• Certification of swine facility improvements issued by
expansion for which a permit had not been issued or applied for the Kansas Department of Heath and Environment.
prior to May 7, 1998. • An itemized list of Part B costs with copies of invoices.
Addition modification required. The costs claimed as the
basis for the swine facility improvement credit that are claimed for TAXPAYER ASSISTANCE
deduction in determining federal adjusted gross income must be
added back to federal adjusted gross income. For information about swine facility improvements or your
certification, contact:
SPECIFIC LINE INSTRUCTIONS Kansas Department of Health and Environment
Bureau of Water
PART A – SWINE FACILITY INFORMATION Livestock Waste Management Section
LINE 1a – Enter the name and address of the qualified swine 1000 SW Jackson, Suite 420
facility to which improvements were made this tax year Topeka, KS 66612-1367
and certified as required by the Secretary of Health and Phone: 785-296-0075
Environment. Website: kdheks.gov/feedlots
LINE 1b – Enter the Waste Control Permit Number.
For assistance in completing this schedule contact the Kansas
LINE 2 – Check the box for the type of ownership of this qualified Department of Revenue:
swine facility.
Taxpayer Assistance Center
PART B – COST OF REQUIRED IMPROVEMENTS Scott Office Building
(C Corporations only) 120 SE 10th Ave
LINE 3 – Enter the total costs incurred this tax year for the required PO Box 750260
capital improvements listed on line 2 above. Also enter this Topeka KS 66699-0260
amount on the applicable line on your income tax return for Phone: 785-368-8222
addition modifications. Fax: 785-291-3614
LINE 4 – The maximum amount of credit allowed is 50% of the Additional copies of this credit schedule and other tax forms are
total costs incurred this tax year. available from our website at: ksrevenue.org
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