2022 Individual Income Tax For a fast refund, file electronically! Balance due? Pay electronically and choose your payment date. See back cover for details. ksrevenue.gov
| 2022 Individual Income Tax For a fast refund, file electronically! Balance due? Pay electronically and choose your payment date. See back cover for details. ksrevenue.gov |
|
In This Booklet Community College and Technical College Contributions
Tax Credit - For tax years 2022 through 2026, contributions
General Information .................................. 3 by income or privilege taxpayers to a community college
K-40 Instructions....................................... 6 or technical college for capital improvements, deferred
Schedule S Instructions ............................ 11 maintenance or the purchase of technology or equipment will
Schedule A Instructions ............................ 14 be allowed a 60% tax credit.
Schedule K-210 Instructions..................... 16
Forms ....................................................... 17 Other New Tax Credits - Aviation/Aerospace Tax Credit,
(K-40, Sch S and Sch A) Housing Investor Tax Credit, Short Line Railroad Tax Credit,
Tax Table.................................................. 23 Targeted Employment Credit, and Commercial Restoration
Tax Computation Worksheet .................... 30 and Preservation Credit.
Taxpayer Assistance .................. Back cover
Electronic Options ...................... Back cover Updates or Revisions to Existing Tax Credits - Child Day
Care Assistance Credit, Historic Preservation Tax Credit,
Research and Development Tax Credit and Rural Opportunity
Important Information Zone Credit.
Due date for filing - April 18, 2023 is the
due date for filing 2022 income tax returns.
See page 4.
SALT Parity Act - Beginning in tax year
2022, pass-through entities have the
option of paying state income taxes at
the entity level rather than the tax being
paid by the individual owners of the pass-
through entities on their individual income
tax returns.
First-Time Home Buyers Savings
Account - A subtraction modification for
contributions to a first-time home buyer
savings account will be allowed beginning
in tax year 2022. The maximum annual
contribution shall be $3,000 for an individual
or $6,000 for a married couple filing a joint
return. The first-time home buyer savings Painted Buntings are often considered one of the
account may be used to pay or reimburse a most beautiful birds in North America. Only males
designated beneficiary’s eligible expenses exhibit the patchwork, multi-colored plumage, which
for the purchase or construction of a does not show up until the fall of their second year.
primary residence in Kansas. Females and juvenile males are typically lime-green
in color. Despite their bright colors, painted buntings
Teacher’s Purchases of School and can be hard to spot as they prefer low dense brushy
Classroom Supplies Tax Credit - Effective areas. Painted Buntings eat primarily seeds, but will
with tax year 2022, an individual who is a also seek out small invertebrates when nesting. The
Kansas resident and employed as a public Chickadee Checkoff supports projects focused on
or private school teacher may receive habitat improvement for this and many other species
an income tax credit for expenditures of songbirds in Kansas. The Chickadee Checkoff
for school and classroom supplies not to program also supports outreach and education efforts
exceed $250. which will get more people outside to try to observe
our native songbirds.
Photo Credit: KDWP Photo File
Page 2
|
|
GENERAL INFORMATION
If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.
Who Must KANSAS RESIDENTS. A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of
where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning
File a to Kansas is a resident.
Return If you were a Kansas resident for the entire year, you must file a Kansas individual income tax return if: 1) you
are required to file a federal income tax return; or, 2) your Kansas adjusted gross income is more than the total of
your Kansas standard deduction and exemption allowance.
You must file a Kansas The minimum filing requirements are shown in the following table. If you are not required to file a federal return,
individual income you may use this table to determine if you are required to file a Kansas return. For example, if your filing status is
tax return to receive single, and you are over 65, you need not file a Kansas return unless your gross income is over $6,600. A married
any refund of taxes couple filing jointly would not be required to file a Kansas return unless their gross income is over $12,500.
withheld, regardless
of the amount of total
income. A Kansas resident must file if he or she is: And gross income is at least:
Single Under 65 ..................................................................................................................$ 5,750
65 or older or blind ..................................................................................................$ 6,600
65 or older and blind................................................................................................$ 7,450
Married Under 65 (both spouses) .........................................................................................$12,500
Filing Joint 65 or older or blind (one spouse) ............................................................................$13,200
65 or older or blind (both spouses)..........................................................................$13,900
65 or older and blind (one spouse)..........................................................................$13,900
65 or older or blind (one spouse) and 65 or older and blind (other spouse) ...........$14,600
65 or older and blind (both spouses) .......................................................................$15,300
Head of Under 65 ..................................................................................................................$10,500
Household 65 or older or blind ..................................................................................................$11,350
65 or older and blind................................................................................................$12,200
Married Under 65 ..................................................................................................................$ 6,250
Filing Separate 65 or older or blind ..................................................................................................$ 6,950
65 or older and blind ...............................................................................................$ 7,650
NONRESIDENTS. If you are not a resident of Kansas but received income from Kansas sources, you must file a
Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income as
provided in Schedule S Part B Instructions). If your employer withheld Kansas taxes from your wages in error, you
must also file a Kansas return in order to receive a refund, even though you had no income from Kansas sources.
A letter from your employer on company letterhead and signed by an authorized company official explaining the
Kansas law provides error must accompany your return. The letter must state the amount of wages and withholding applicable to Kansas.
that if a husband or wife PART-YEAR RESIDENTS. You are considered a part-year resident of Kansas if you were a Kansas resident for
is a resident of Kansas
while the other is a less than 12 months during the tax year. As a part-year resident, you must include the dates that you were a resident
nonresident of Kansas, in Kansas on Form K-40 and complete Part B of Schedule S.
and file a Married MILITARY PERSONNEL. The active and reserve duty service pay of military personnel is taxable ONLY to your
Filing Joint federal
return, they must file state of legal residency, no matter where you are stationed during the tax year. If your home of record on your military
a Married Filing Joint records is Kansas, and you have not established residency in another state, you are still a Kansas resident and all
Kansas return and file of your income, including your military compensation, is subject to Kansas income tax.
as “nonresidents” of the If you are a nonresident of Kansas but are stationed in Kansas due to military orders, you must file a Kansas
state of Kansas. return if you received income from Kansas sources. Only income from Kansas sources is used to determine the
Kansas income tax due for nonresident military service members. Nonresident service members will subtract out
the amount of their military compensation on Schedule S, line A14.
Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt
from Kansas income tax. To qualify for this exemption, the non-military spouse must be residing in Kansas solely
because the military service member is stationed in Kansas under military orders. Non-military spouses of service
members stationed in Kansas will subtract out their Kansas source income on Schedule S, line A14.
NATIVE AMERICAN INDIANS. Income received by native American Indians that is exempt from federal income
tax is also exempt from Kansas income tax. Income earned by a native American Indian residing on his/her tribal
reservation is exempt from Kansas income tax only when the income is from sources on his/her tribal reservation.
If any such income is included in the federal adjusted gross income, it is subtracted on Schedule S, line A23.
Page 3
|
|
If your 2022 return is based on a calendar year, it must be filed and the tax paid no later than April 18th, 2023.
When to File If your Kansas return is based on a fiscal year, it is due the 15th day of the 4th month following the end of your
You can “file now” and fiscal year. The instructions in this booklet apply to a calendar year filer.
“pay later” using our AMENDED RETURNS: If the amended return will result in a refund to you, the amended return must be filed within
Direct Payment option.
See page 9. three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the
date the tax was paid, whichever is later.
Mail your Kansas individual income tax return to the following address:
Where to
INDIVIDUAL INCOME TAX
File KANSAS DEPARTMENT OF REVENUE
PO BOX 750260
TOPEKA, KS 66699-0260
WebFile is a simple, secure, fast and free Kansas electronic filing option. See back cover for details!
Due to the sensitivity of the Kansas Department of Revenue’s imaging equipment for tax return processing, only
If You Need
an original preprinted form or an approved computer-generated version of the K-40, Schedule S, Schedue A and
Forms K-40V should be filed. Do not send the Kansas Department of Revenue a copy of your form.
Kansas income tax forms are available by calling or visiting our office (see back cover). Forms that do not contain
colored ink for imaging purposes can be downloaded from our website at: ksrevenue.gov
If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to
Extension of file. If you filed federal Form 4868 with the IRS for an automatic extension to file, enclose a copy of this form with
Time to File your completed Form K-40 to automatically receive an extension to file your Kansas return. Kansas does not have
An extension of time to a separate extension request form. If you are entitled to a refund, an extension is not required.
file is NOT an extension To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V) and mark the box
of time to pay the tax. indicating an extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will
owe interest and penalty on any balance due.
If you file Form K-40 using a Kansas address, you do not need to include a copy of your federal return. However,
Your Federal
keep a copy as it may be requested by the Kansas Department of Revenue at a later date. If your Form K-40 shows
Return an address other than Kansas, you must enclose a copy of your federal return (1040, applicable Schedules A through
F and Schedules 1-3) with your Kansas return.
Income tax information disclosed to the Kansas Department of Revenue, either on returns or through department
Confidential
investigation, is held in strict confidence by law. The Kansas Department of Revenue, the Internal Revenue Service,
Information and several other states have an agreement under which some income tax information is exchanged. This is to verify
the accuracy and consistency of information reported on federal and Kansas income tax returns.
In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal
Innocent liability by the IRS under 26 U.S.C. 6013(e) or 6015, he or she is also relieved of Kansas tax, penalty, and interest.
Spouse Relief Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal
level had there been a federal liability.
If you have self-employment income or other income not subject to Kansas withholding, you may be required
Estimated to prepay your Kansas income tax through estimated tax payments (Form K-40ES). Estimated tax payments are
Tax required if: 1) your Kansas income tax balance due, after withholding and prepaid credits, is $500 or more; and 2)
your withholding and prepaid credits for the current tax year are less than 90% of the tax on your current year’s
If two-thirds of your return, or 100% of the tax on your prior year’s return.
income is from
farming or fishing, you For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day, 7
are not required to days a week! There are many advantages to paying electronically – no check to write or voucher to complete and
make estimated tax mail; and you get immediate acknowledgment of payment. Additionally, reducing paper consumption is both cost
payments – but your effective and environmentally friendly. To choose an electronic payment option visit ksrevenue.gov and sign in to
return must be filed
and your tax paid on or the KDOR Customer Service Center.
before March 1, 2023. Underpayment Penalty: If line 28 minus line 19 of Form K-40 is at least $500 and is more than 10% of the tax
on line 19 of Form K-40, you may be subject to a penalty for underpayment of estimated tax. Use Schedule K-210
to see if you will have a penalty or if you qualify for one of the exceptions to the penalty.
Page 4
|
|
You must file an amended Kansas return when: 1) an error was made on your Kansas return, 2) there is a change
Amending (error or adjustment) on another state’s return, or 3) there is a change (error or adjustment) on your federal return.
Your Return In the Amended Return section of Form K-40, mark the box that explains the reason for amending your
If you filed Sch S with 2022 Kansas return.
your original return, Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed. Refer
then you must file a Sch to the Kansas Department of Revenue’s website for annual interest rates.
S with your amended
return, even if there are AMENDED FEDERAL RETURN (1040X): If you are filing a 1040X for the same taxable year as this amended
no amended changes to return, you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas
the Schedule. return. If your 1040X is adjusted or disallowed, then provide the Kansas Department of Revenue with a copy of the
adjustment or denial letter.
If you did not file a Kansas return when you filed your original federal return, and the federal return has since
been amended or adjusted, use the information on the amended or adjusted federal return to complete your original
Kansas return. A copy of both the original and amended federal returns should be enclosed with the Kansas return
along with an explanation of the changes.
FEDERAL AUDIT: If a previously filed federal return was not correct, or if your original return was adjusted by the
IRS, amended returns or copies of the Revenue Agent’s Reports must be submitted within 180 days of the date the
federal adjustments are paid, agreed to, or become final, whichever is earlier. Failure to properly notify the Director
of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department
of Revenue could make assessments for as many years back as necessary).
Deceased If you are the survivor or representative of a deceased taxpayer, you must file a return for the taxpayer who died
during the calendar year. If you are a surviving spouse filing a joint federal income tax return, a joint Kansas return
Taxpayers
must also be filed. Include the decedent’s Social Security number in the space provided in the heading of the return.
Be sure to mark the appropriate box below the heading.
Decedent Refund Documentation. If you are a surviving spouse requesting a refund of $100 or less, you must
enclose ONE of the following with your Form K-40:
• Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
• Death certificate
• Obituary statement
• Funeral home notice
• Letters Testamentary
• Kansas Form RF-9, Decedent Refund Claim
If you are a surviving spouse requesting a refund of OVER $100, or if a refund of ANY amount is being requested
by someone other than the surviving spouse, you must submit with your Form K-40:
• Proof of death (death certificate, obituary statement or funeral home notice), AND
• Kansas Form RF-9, Decedent Refund Claim
Food Sales For qualifying taxpayers, an allowance is available to offset the cost of sales tax paid on food purchased in Kansas.
The allowance is in the form of a nonrefundable tax credit, which means your credit amount will reduce your Kansas
Tax Credit tax liability. If you do not have a Kansas tax liability, this credit is not available to you.
You must have a To qualify, you must be 55 years of age or older for all of 2022; or be permanently blind or disabled, regardless
Kansas income tax of age; or have a dependent child under the age of 18, who lived with you all year, whom you claim as a personal
liability to obtain a exemption on your income tax return. You must also be a Kansas resident (residing in Kansas the entire year) with
food sales tax credit. a federal adjusted gross income of $30,615 or less. The amount of credit is $125 for each qualified exemption.
NOTE: Dependents that are 18 years of age or older (born before January 1, 2005) do not qualify as exemptions
for this tax credit and no additional exemption is allowed for head of household filing status.
Homestead & The Homestead Refund program offers a property tax rebate of up to $700 for homeowners. To qualify, the
claimant must be a Kansas resident (residing in Kansas the entire year) whose 2022 household income was $37,750
Property Tax
or less, and who is over 55 years old, or is blind or disabled, or has a dependent child under 18 who lived with them
Relief Refunds all year. “Household income” is generally the total of all taxable and nontaxable income received by all household
These claims can be filed members. This refund is claimed on Kansas Form K-40H, Kansas Homestead Claim.
electronically. Refer to A property tax refund for homeowners, 65 years of age or older with household income of $22,000 or less, is also
the K-40H, K-40PT and available on Form K-40PT. The refund is 75% of the property taxes paid. Claimants who receive this property tax
K-40SVR instructions on our
website for details. refund cannot claim a Homestead refund.
A property tax refund is available for seniors (at least 65 years old), disabled veterans, and spouses of veterans
65 years of age or older who are Kansas homeowners and have household income of no more than $50,000. Form
K-40SVR must be completed for this property tax refund.
The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see
back cover).
Page 5
|
|
K-40 Instructions
TAXPAYER INFORMATION LINE G: To determine your qualifying exemptions, subtract line
F from line E.
Complete all information at the top of the K-40 by printing neatly.
LINE H: Compute the amount of your food sales tax credit by
If your name or address changed, or if you are filing with or for a
multiplying line G by $125. Enter the result on line H and on line 18
deceased taxpayer, indicate so by marking the appropriate boxes.
of Form K-40.
AMENDED RETURN
INCOME
If you are filing an amended return for 2022, mark the box that
LINES 1 through 3: Complete these line items as indicated on
states the reason. Note: You cannot amend to change your filing
Form K-40. If any are negative numbers, shade the minus [–] sign in
status from “joint” to “separate” after the due date of the return.
the box to the left of the negative number. Note: Many taxpayers will
FILING STATUS not have modifications. If you do not, skip line 2 and enter amount
from line 1 on line 3. If, however, you have income that is taxable at
Your Kansas filing status must be the same as your federal filing the federal level but not taxable to Kansas, or income that is exempt
status. If your federal filing status is Qualifying Widow(er) with from federal but taxable to Kansas, you must complete Part A of
Dependent Child, check the Head of Household box. If you and Schedule S.
your spouse file a joint federal return, you must file a joint Kansas
return, even if one of you is a nonresident. If you each file separate DEDUCTIONS
federal returns, you must file separate Kansas returns.
LINE 4 (Standard deduction or itemized deductions): If you did
RESIDENCY STATUS not itemize your deductions on your federal return, you may choose
to itemize your deductions or claim the standard deduction on your
Check the appropriate box for your residency status (see page 3 Kansas return whichever is to your advantage. If you itemized on
for definitions). If you mark the Part-year resident box, enter the your federal return, you may either itemize or take the standard
dates that you lived in Kansas and complete Schedule S, Part B. deduction on your Kansas return, whichever is to your advantage.
Nonresidents must also complete Part B of Schedule S. If you are married and file separate returns, you and your spouse
must use the same method of claiming deductions – if one of you
EXEMPTIONS AND DEPENDENTS
itemize, the other must also itemize.
Enter the total exemptions for you, your spouse (if applicable),
Kansas Standard Deduction
and each person you claim as a dependent.
If your filing status is Head of Household, you are allowed an The following amounts will be the standard deduction for most
additional Kansas exemption; enter a “1” in the box provided. Enter people to enter on line 4:
the total number of exemptions in the Total Kansas exemptions box. Single......................................................... $3,500
Important—If you are claimed as a dependent by another taxpayer, Married Filing Joint .................................... $8,000
enter “0” in the Total Kansas exemptions box. Head of Household .................................... $6,000
In the spaces provided, enter the name, date of birth, relationship, Married Filing Separate ............................. $4,000
and Social Security number of each person you claimed as a If you or your spouse is over 65 and/or blind , complete
dependent (do not include you or your spouse). If additional space WORKSHEET for Standard Deduction for People 65 or Older and/
is needed, enclose a separate schedule. or Blind, to determine your standard deduction.
FOOD SALES TAX CREDIT WORKSHEET - Standard Deduction for People 65 or Older and/or Blind
To qualify for a credit for sales tax paid on food purchases you
Check if: You were 65 or older o Blind o
must meet the qualifications for residency, taxpayer status, and
qualifying income. Spouse was 65 or older o Blind o
If you were a resident of Kansas for all of 2022, you meet the Filing status: Boxes checked: Enter on line 4:
residency qualification. If you resided in Kansas less than 12 months Single 1 $ 4,350
of 2022, you do NOT qualify for the food sales tax credit. 2 $ 5,200
LINES A through C: If you meet the residency qualification, Married Filing Joint 1 $ 8,700
complete lines A through C. If you answer YES to at least one 2 $ 9,400
question, you meet the taxpayer status qualification. If you answer 3 $10,100
NO to all three questions, you do NOT qualify for the credit. 4 $10,800
LINE D: If you meet the residency and taxpayer status Married Filing Separate 1 $ 4,700
qualifications, enter your federal adjusted gross income (AGI) on 2 $ 5,400
line D. If the amount is a negative number, shade the minus [–] sign 3 $ 6,100
in the box to the left of the number. 4 $ 6,800
If your federal AGI is $30,615 or less, complete lines E through H Head of Household 1 $ 6,850
to determine your credit. If your federal AGI is more than $30,615, 2 $ 7,700
you do not qualify for the food sales tax credit.
LINE E: Enter your total number of exemptions Kansas Itemized Deductions
LINE F: Enter the number of dependents you claimed that are 18 You may itemize your deductions on your Kansas return even
if you did not itemize your deductions on your federal return. To
years of age or older (born before January 1, 2005).
Page 6
|
|
compute your Kansas itemized deductions you must complete territory or possession of the United States and any foreign country
Kansas Schedule A. or political subdivision of a foreign country. The Kansas credit for
LINE 5 (Exemption allowance): Multiply the total number of foreign taxes is first limited to the difference between the actual tax
exemptions claimed on Form K-40 by $2,250. Important—If you paid to the foreign country and the foreign tax credit allowed on your
are claimed as a dependent by another taxpayer, enter “0” on line 5. federal return. If you claimed the foreign tax paid as an itemized
deduction on your federal return, no credit is allowed in this section.
LINE 6 (Total deductions): Add lines 4 and 5 and enter result.
Important—If claiming a foreign tax credit, and you completed federal
LINE 7 (Taxable income): Subtract line 6 from line 3; if less than Form 1116, enclose a copy with your Kansas return.
zero, enter 0.
Worksheet for Foreign Tax Credit
TAX COMPUTATION
2022 tax paid to the foreign country ..................... $ ______________
LINE 8 (Tax): If line 7 is $100,000 or less, use the Tax Tables LESS: Federal foreign tax credit allowed.............. $ ______________
beginning on page 23 to find the amount of your tax. If line 7 is
EQUALS: Kansas foreign tax limitation. Enter this
more than $100,000, you will need to use the Tax Computation amount on line 1 of the other state’s tax credit
Worksheet on page 30 to compute your tax. worksheet for your Kansas residency status ........ $ ______________
If you are filing as a resident, skip lines 9 and 10 and proceed
to line 11. If you are filing as a nonresident, you must complete Taxes Paid to Other States by Kansas Residents
Part B of Schedule S. If you are a Kansas resident you may claim this credit if: 1) your
LINE 9 (Nonresident percentage): Enter the percentage from KAGI (line 3) includes income earned in the other state(s); and 2)
Schedule S, line B23. If 100%, enter 100.0000. you were required to pay income tax to the other state(s) on that
LINE 10 (Nonresident tax): Multiply line 8 by the percentage on income. Important—Your credit is NOT the amount of tax withheld in
line 9 and enter the result on line 10. the other state(s); it is determined from the “Worksheet for Residents”
that follows. Complete the tax return(s) for the other state(s) and
LINE 11 (Kansas tax on lump sum distributions): If you
the income or earnings tax return filed with any local jurisdiction. If
received income from a lump sum distribution and there was a
a return was not required for the local jurisdiction, complete a local
federal tax imposed on this income in accordance with federal IRC
return showing the amount of tax paid to the local jurisdiction and
Section 402(e), then you are subject to Kansas tax on your lump
include it with your K-40 before using the worksheet.
sum distribution. If you are a resident, enter 13% of the federal tax
The amount of income tax paid to another state includes tax paid
on your lump sum distribution (from federal Form 4972) on line 11.
to that state and to any local political subdivision.
If a nonresident, leave line 11 blank.
If you paid taxes to more than one state, complete a worksheet
If you are paying federal tax on a lump sum distribution received
for each state, combine the results, and enter the total on line 13 of
from the Kansas Public Employees’ Retirement System (KPERS),
your Form K-40.
prorate the federal tax. Divide the Kansas taxable portion of the
distribution (accumulated interest plus contributions made since July Worksheet for Residents
1, 1984 that have not been previously added back on your Kansas
income tax returns) by the total portion of the distribution. 1. 2022 income tax that was actually paid to the
other state (including political subdivisions
LINE 12 (Total income tax): If you are filing as a resident, add ______________
thereof) ........................................................... $
lines 8and 11 and enter result on line 12. If you are filing this return
as a nonresident, enter the amount from line 10 on line 12. 2. Total Kansas income tax (line 12, Form K-40) $ ______________
3. Total income derived from other state and
CREDITS included in KAGI ............................................. $ ______________
LINE 13 (Credit for taxes paid to other states): If you paid 4. KAGI (line 3, Form K-40) ................................ $ ______________
income tax to another state, you may be eligible for a credit against 5. Percentage limitation (divide line 3 by line 4) ____________ %
your Kansas tax liability. If you had income from a state that has no
6. Maximum credit allowable (multiply line 2 by
state income tax, make no entry on line 13. line 5) .............................................................. $ ______________
If you are eligible for a tax credit paid to another state, the credit
amount cannot exceed the tax liability shown on the other state’s tax 7. Credit for taxes paid to the other state. Enter
return and the income derived from the other state must be included the lesser of line 1 or line 6 here and on line
13, Form K-40. ................................................ $ ______________
in your Kansas adjusted gross income (KAGI), line 3 of Form K-40.
The tax liability is NOT the amount of tax withheld for the other state. Taxes Paid to Other States by Part-year
Important—To receive a credit for taxes paid to another state, you Residents that file as Nonresidents
must enclose a copy of the other state(s) tax return and supporting
schedules with Form K-40. Copies of the other state’s W-2 forms If filing as a nonresident of Kansas you may claim this income
are NOT acceptable. tax credit if:
• you were a Kansas resident for part of the year;
The amount of income tax paid to another state by an S corporation
• your total income reported to Kansas includes income earned in
or partnership that is included in Kansas adjusted gross income of a
the other state while you were a Kansas resident; and,
resident individual, resident estate or resident trust who is a member,
• you were required to pay taxes on that other state’s income.
shareholder, or partner of such, S corporation or partnership, shall
be considered income tax paid to another state by such resident Complete the following worksheet to determine your credit. If
individual, resident estate, or resident trust. your credit is based on taxes paid to more than one state, complete
a worksheet for each state, combine the results, and enter the total
Foreign Tax Credit. As used in this section, state means any on line 13, Form K-40.
state of the United States, District of Columbia, Puerto Rico, any
Page 7
|
|
Electric Cogeneration Facility Credit (for carry forward use only) ................. K-83
Worksheet for Part-Year Residents filing as Nonresidents Kansas Community College and Technical College Contribution Credit K-84
1. 2022 tax that was paid to the other state ............ $ _____________ Owners Promoting Employment Across Kansas (PEAK) Credit ........... K-88
Rural Opportunity Zone Credit............................................................... K-89
2. Total income tax (line 12, Form K-40) ................ $ _____________ Teacher’s purchases of School and Classroom Supplies Tax Credit .... K-91
3. Other state’s adjusted source income. Commercial Restoration and Preservation Credit ................................. K-92
(In many states the adjusted source income LINE 16 (Subtotal): Subtract lines 13, 14 and 15 from line 12
is reported on an income allocation schedule, and enter the result.
which should show the amount to enter here) ..... $ _____________
LINE 17 (Earned income tax credit (EITC)): This credit is for
4. Modified Kansas source income (line B21, residents only – not part-year residents or nonresidents – and is a
Part B of Schedule S) ......................................... $ _____________ percentage of the federal EITC. Complete the following worksheet
5. Income earned in the other state while a to determine your Kansas credit amount. Important—If you choose
Kansas resident (amount of adjusted source to have the IRS compute your federal EITC and do not receive the
income in the other state for which you are information from the IRS before the deadline to file your Kansas
taking a tax credit and included in your return, you should complete Form K-40 without the credit and pay
Kansas adjusted gross income KAGI) ................ $ _____________ any amount you owe. Once the IRS sends you the completed EITC
6. Percentage limitation (divide line 5 by line 3) ..... ___________ % figures, you may then file an amended Kansas return to claim the
credit. See Amending Your Return on page .5
7. Other state’s tax applicable to income
reported to Kansas (multiply line 1 by line 6) ...... $ _____________ Earned Income Tax Credit (EITC) Worksheet
8. Percentage limitation (divide line 5 by line 4) ..... ___________ % 1. Federal EITC (from your federal tax return) .. $ ______________
9. Maximum credit allowable (multiply line 2 by 2. Kansas EITC (multiply line 1 by 17%) ........... $ ______________
line 8) .................................................................. $ _____________
3. Enter amount from line 16 of Form K-40 ....... $ ______________
10. Credit for taxes paid to the other state (enter
the lesser of line 7 or line 9; enter also on 4. Total (subtract line 3 from line 2) ................... $ ______________
line 13, Form K-40) ............................................. $ _____________ If line 4 is a positive figure, enter the amount from line 3 above on line 17
of Form K-40. Then enter amount from line 4 on line 23 of Form K-40.
Individuals claiming any of the following income tax credits must
have a valid Social Security Number (SSN) for the entire year in If line 4 is a negative figure, enter the amount from line 2 above on line 17
which tax credits are claimed. A valid SSN is also required for each of Form K-40. Then enter zero (0) on line 23 of Form K-40.
individual being claimed as a dependent, and spouse if married Enter your food sales tax credit
LINE 18 (Food sales tax credit):
filing joint. An Individual Taxpayer Identification Number (ITIN) as computed on Line H, front of Form K-40.
is a tax processing number issued by the Internal Revenue Service
(IRS) and NOT a valid identification number for the Kansas income LINE 19 (Total tax balance): Subtract lines 17 and 18 from line
tax return and credits. 16 and enter result (cannot be less than zero).
LINE 14 (Credit for child and dependent care expenses): This WITHHOLDING AND PAYMENTS
credit is available to residents only - nonresidents and part-year
residents are not eligible. Multiply amount of credit allowed on (federal LINE 20 (Kansas income tax withheld): Add the Kansas
Form 2441) by 25% and enter the result on line 14. withholding amounts shown on your W-2 forms and/or 1099 forms
and enter the total on line 20. The Department of Revenue does not
Line 15 (Other credits): Enter the total of all tax credits for which
require that you enclose copies of W-2s or 1099s with Form K-40,
you are eligible. In claiming credits, you must complete and enclose
but reserves the right to request them at a later date.
the applicable schedule(s) with your Form K-40.
If you have not received a W-2 form from your employer by January
Aviation / Aerospace Tax Credit ............................................................ K-26 31, or if the form you received is incorrect, contact your employer.
Kansas Housing Investor Credit ............................................................ K-27
Short Line Railroad Tax Credit .............................................................. K-29 LINE 21 (Estimated tax paid): Enter the total of your 2022
Angel Investor Credit ............................................................................. K-30 estimated tax payments plus any 2021 overpayment you had credited
Center for Entrepreneurship Credit ....................................................... K-31 forward to 2022.
Business and Job Development (for carry forward use only) ....................... K-34 LINE 22 (Amount paid with Kansas extension): Enter the
Historic Preservation Credit ................................................................... K-35 amount paid with your request for an extension of time to file.
Disabled Access Credit ......................................................................... K-37
LINE 23 (Refundable portion of earned income tax credit
Eisenhower Foundation Credit .............................................................. K-43
Purchases from Qualified Vendor Credit ............................................... K-44 (EITC)): If you have a refundable credit amount shown on line 4 of
Friends of Cedar Crest Association Credit ............................................ K-46 your EITC Worksheet, enter that amount on line 23.
Adoption Credit ...................................................................................... K-47 LINE 24 (Refundable portion of tax credits): Enter the
Technology Enabled Fiduciary Financial Instutitions Credit .................. K-48 refundable portion of all other tax credits. Enclose a copy of the
Research and Development Credit (for carry forward use only) ................... K-53 schedule(s) with your return.
Venture and Local Seed Capital Credit (for carry forward use only) ............. K-55 LINE 25 (Payments remitted with original return): Use this line
Child Daycare Assistance Credit ............................................................K-56 ONLY if you are filing an amended K-40 for the 2022 tax year. Enter
High Performance Incentive Program (HPIP) Credit ............................. K-59 the amount of money you remitted to the Department of Revenue
Community Service Contribution Credit ................................................ K-60
with your original 2022 return. Also include the amount of a pending
Individual Development Account Credit................................................. K-68
Kansas Targeted Employment Credit.................................................... K-69 debit transaction you may have scheduled with your original return.
Low Income Student Scholarship Credit ............................................... K-70 LINE 26 (Credit for taxes paid on the K-120S): Enter the “net
Storage and Blending Equipment Credit (for carry forward use only) ........... K-82 tax” paid on your behalf by each electing pass through entity in which
Page 8
|
|
you are a partner, shareholder or member. This amount can be When you select Direct Payment and provide your bank routing
found on Form K-9, Statement of Partnership or S Corporation Tax number and account number, you are authorizing the Department
Paid, Part C. Enclose all form K-9’s with the filing of your Kansas of Revenue to initiate an electronic payment from your account for
individual income tax return. payment of your balance due. Direct Payment allows you to file now,
LINE 27 (Overpayment from original return): Use this line ONLY pay later – For example, if you file your return on March 20 and elect
if you are filing an amended K-40 for the 2022 tax year. Enter the Direct Payment, you can have your bank account debited on the due
amount of overpayment shown on your original return. Since the date (see When to File on page 4).
amount on this line had been either refunded or credited forward, With Direct Payment, you are also assured that your payment
this will be a subtraction entry. is made on time. Direct payment authorizations on returns filed by
LINE 28 (Total refundable credits): Add lines 20 through 26 and midnight of the due date (see page 9) are considered to be timely
subtract line 27. Enter result on line 28. paid. Important—You should check with your financial institution to
be sure they allow an electronic debit (withdrawal) from your account.
BALANCE DUE Direct Payment saves time – no check to write and no voucher to
LINE 29 (Underpayment): If your tax balance on line 19 is greater complete and mail. If you need to revoke this payment authorization,
than your total credits on line 28, enter the difference on line 29. you must notify the Department of Revenue at 785-368-8222 by 4:00
If the amount on line 29 is not paid by the due date, penalty and PM, two business days before the scheduled payment date.
interest will be added (see rules outlined for lines 30 and 31). Check or Money Order
Extension of Time to File Your Return. Interest is due on any If you choose to pay by check or money order, you must complete
delinquent tax balance, even if you have been granted an extension and submit Form K-40V with your payment. Write the last 4
of time to file the return. If 90% of your tax liability is paid on or before digits of your Social Security number on your check or money order
the original due date of your return, an automatic extension is applied (example: XXX-XX-1234), ensure it contains a valid telephone
and no penalty is assessed. number, and make it payable to Kansas Income Tax. If making a
LINE 30 (Interest): Using the amount on line 29, compute interest payment for someone else (i.e., daughter, son, parent), write that
at .5% for each month (or fraction thereof) from the original due date person’s name, telephone number, and last 4 digits of their Social
of the return. Security number (as shown in the example above) on the check. DO
LINE 31 (Penalty): Using the amount on line 29, compute penalty NOT send cash. DO NOT staple or tape your payment to the K-40V
at 1% per month (or fraction thereof) from the original due date of or K-40 – instead, enclose it loosely with your return.
the return. The maximum penalty is 24%. Returned checks: A fee of $30.00 plus costs for a registered letter
LINE 32 (Estimated tax penalty): An estimated tax penalty may will be charged on all returned checks.
be due if the total of your withholding and estimated tax payments OVERPAYMENT
(lines 20 and 21) subtracted from line 19 is $500 or more. Complete
Schedule K-210 to determine the penalty amount to enter on line LINE 34 (Overpayment): If your tax balance, line 19, is less than
32. There are two exceptions: if1)withholdings and/or estimated your total credits, line 28, enter the difference on line 34. Note: An
payments (lines 20 and 21) equal or exceed 100% of the prior year’s overpayment less than $5 will not be refunded but may be carried
tax liability (line 19 from last year’s return) or, 2) if your withholdings forward as a credit to next year’s return (line 35), or contributed to
and/or estimated payments (lines 20 and 21) equal or exceed 90% of any of the donation programs on lines 36 through 42.
this year’s total income tax (line 19). Important—If at least two-thirds LINE 35 (Credit forward): Enter the portion of line 34 you wish
of your income is from farming or fishing, mark an “X” in the box on to have applied to your 2023 Kansas estimated income tax (must be
line 32. The K-210 is available on our website at ksrevenue.gov. $1 or more). If the amount is less than $5, you may carry it forward
LINE 33 (Amount you owe): Add lines 29 through 32 and enter to 2023 as an additional credit, even if you do not make estimated
the total on line 33. This amount should be paid in full with the tax payments. Additionally, you may make voluntary contributions to
return. A balance due of less than $5 need not be paid. You may any of the donation programs listed on lines 36 through 42 – see the
make a donation to any or all of the contribution programs on lines following instructions. Your contribution(s) will reduce your refund
36 through 42, even if you have a balance due. Just add these or increase the amount you owe.
amounts to your tax and write one check for the total of tax due and EXAMINATION ADJUSTMENT: If your overpayment is decreased
your contribution(s). due to an adjustment to your return, any contributions you have made
The Department of Revenue offers three options to pay your Kansas will be reduced by that amount. If your overpayment is increased, your
contribution amount(s) will remain the same.
income tax: credit card, direct payment, or check/money order.
LINE 36 (Chickadee checkoff): Contributions to the Chickadee
Credit Card Checkoff Program are allocated to programs focused on species,
Payment by credit card is available online through third-party habitat, outreach, and education. These programs allow us to address
vendors. Visit our Electronic Services website at https://www. multiple objectives within our State Wildlife Action Plan. Specific
ksrevenue.gov/eservices.html for a current list of vendors projects include:
authorized to accept individual income tax payments for Kansas. A • Assess and monitor populations of Kansas Species of Greatest
convenience fee, based on the amount of tax you are paying, will Conservation Need.
be charged. • Assess impacts of development actions on endangered species.
Direct Payment • Fund experiential learning opportunities for elementary, middle,
If you choose WebFile or IRS e-File to file your Kansas return, and high school students.
Direct Payment is an option during the filing process to pay your • Preparation and publication of education materials
balance due. Electronic payments can also be made if you file a • Support citizen science and watchable wildlife opportunities
paper return by calling 785-368-8222; or log into our KDOR Customer • To contribute, enter $1 or more on line 36.
Service Center at ksrevenue.gov for an online transaction. • For more information visit https://chickadeecheckoff.com/
Page 9
|
|
LINE 37 (Meals on Wheels contribution program for senior photocopied forms, or incomplete information will delay processing
citizens): Contributions are used solely for the purpose of funding the even longer. For a fast refund – file electronically! See back cover.
senior citizens Meals On Wheels program. The meals are prepared Refund Set-off Program
by a dietary staff and delivered by volunteers. The objective of
the program is to prevent deterioration of the elderly and disabled Kansas law provides that if you owe any delinquent debt (state
individuals in the community, thus making it possible for them to or federal tax, child support, student loans, etc.) to a Kansas state
live independently in their own homes for as long as possible. The agency, municipality, municipal court or district court; to the IRS; or,
friendly visit with the volunteers is socially helpful and daily visits are to the Missouri Department of Revenue, your income tax refund will
important in case of an emergency situation. To contribute, enter $1 be applied (set-off) to that delinquent debt. The set-off process will
or more on line 37. cause a 10 to 12 week delay to any remaining refund.
Unless the debt is a Kansas tax debt, the Kansas Department
LINE 38 (Kansas breast cancer research fund): This fund is of Revenue will not have access to who the debt is owed to or how
devoted to ending suffering and death from breast cancer. Every much is owed. You must contact the debtor setoff department at
dollar collected stays in Kansas to bring the latest in prevention, early 785-296-4628 for that information.
detection, diagnosis, and treatment. Research is conducted at the
University of Kansas Cancer Center. With hopes of finding a cure, SIGNATURE(S)
these donations are used to help save lives and significantly enhance
the health of Kansans living with breast cancer. To contribute, enter Signature: Your income tax return must be signed. You will not
$1 or more on line 38. receive your refund if your return is not signed. Both taxpayers must
sign a joint return even if only one had income. If the return is
LINE 39 (Military emergency relief fund): Contributions will be prepared by someone other than you, the preparer should also sign
used to help military families with the cost of food, housing, utilities in the space provided.
and medical services incurred while a member of the family is on Returns filed on behalf of a decedent must be signed by the
active military duty. To contribute, enter $1 or more on line 39. executor/executrix. If it is a joint return filed by the surviving spouse,
LINE 40 (Kansas hometown heroes fund): All contributions indicate on the spouse’s signature line “Deceased” and the date of
are used solely for the purpose of advocating and assisting Kansas death. If a refund is due, enclose the required documents (see
Veterans, dependents and survivors ensuring they receive all federal instructions for Deceased Taxpayers on page 5).
and state benefits they have earned. To contribute, enter $1 or more Preparer authorization box: It may be necessary for the
on line 40. Department of Revenue to contact you with questions. By marking
LINE 41(Kansas creative arts industry fund): The creative arts the box above the signature line, you are authorizing the director or
industry makes a significant impact on communities across Kansas director’s designee to discuss your return and enclosures with your
every day. All money generated from this fund helps the Kansas tax preparer. If a paid preparer is completing your return, they must
Creative Arts Industries Commission (KCAIC) support this important sign and provide their preparer tax identification number (PTIN).
industry. Together, the KCAIC and Kansas arts organizations are Mailing your return: Before mailing your income tax return, be
leveraging the creative arts to grow the Kansas economy, create sure you have:
jobs and better the state. To contribute, enter $1 or more on line 41.
completed all required information on the return;
LINE 42 School ( district contribution fund): Contributions to written your numbers legibly in the spaces provided;
this fund help finance education for students in school districts across
Kansas. Your donation of $1 or more will go to the school district of enclosed Schedule S if you have a modification on line 2,
if you filed as a nonresident or part-year resident
your choice by entering the three-digit school district number in the
spaces provided in line 42. Visit our website at ksrevenue.gov for a enclosed Schedule A if you itemized your deductions for
list of school districts within Kansas. Kansas;
LINE 43 (Refund): Add lines 35 through 42 and subtract from line enclosed Form K-40V if you are making a tax payment;
and,
34. This is your refund amount. If line 43 is less than $5 it will not be
refunded, however, you may carry it forward to be applied to your signed your return.
2023 Kansas income tax liability (enter the amount on line 35). If you NOTE: If your K-40 is filed with a Kansas address, do not include
carry it forward, remember to claim it as an estimated payment on a copy of your federal return; however, keep a copy of it in case the
your 2023 return. Or, you may apply a refund less than $5 to one of Kansas Department of Revenue requests it at a later date. If your
the donation programs on lines 36 through 42. K-40 shows an address other than Kansas, you must enclose a
If you file a paper K-40, you need to allow 16 weeks from the copy of your federal return (1040, applicable Schedules A-F and
date you mail it to receive your refund. Errors, inaccurate forms, Schedules 1-3).
Page 10
|
|
CAUTION: Line numbers on ScheduleScheduleS that reference federalSFormInstructions1040 are from the 2021 tax forms and subject to change for 2022.
PART A – MODIFICATIONS TO FEDERAL ADJUSTED • Partnership, S Corporation or Fiduciary Adjustments. If you
GROSS INCOME received income from a partnership, S corporation, joint venture,
syndicate, estate or trust, enter your proportionate share of any
Additions to Federal Adjusted Gross Income (AGI) required addition adjustments. The partnership, S Corporation, or
If you have income that is not taxed or included on your federal return trustee will provide you with the necessary information to determine
these amounts.
but is taxable to Kansas, complete lines A1 through A7. . Charitable contributions
• Community Service Contribution Credit
LINE A1: Enter interest income received, credited or earned during the claimed on your federal return used to compute the community
taxable year from any state or municipal obligations such as bonds and service contribution credit on Schedule K-60.
mutual funds. Reduce the income by any related expenses (management • Learning Quest Education Savings Program (LQESP) . Any
or trustee fees, etc.) directly incurred in purchasing the state or political “nonqualified withdrawal” from the LQESP.
subdivision obligations. Do not include interest income on obligations • Amortization – Energy Credits. Allowable amortization deduction
of the state of Kansas or any Kansas political subdivision issued after claimed on the federal return relating to credit Schedule K-73, K-77,
12/31/87 or the following bonds exempt by Kansas law: Board of Regents K-79, K-82, or K-83 and amounts claimed in determining federal AGI
on carbon dioxide recapture, sequestration or utilization machinery
Bonds for Kansas colleges and universities; Electrical Generation and equipment, or waste heat utilization system property.
Revenue Bonds; Industrial Revenue Bonds; Kansas Highway Bonds; • Ad Valorem or Property Taxes. Ad Valorem or property taxes
Kansas Turnpike Authority Bonds; and, Urban Renewal Bonds. paid by a nonresident of Kansas to a state or local government
If you are a shareholder in a fund that invests in both Kansas and other outside Kansas, when the law of such state does not allow a Kansas
states’ bonds, only the Kansas bonds are exempt. Use the information resident to claim a deduction of ad valorem or property taxes paid
provided by your fund administrator to determine the amount of taxable to a Kansas political subdivision in determining taxable income to
(non-Kansas) bond interest to enter here. the extent they are claimed as an itemized deduction for federal
income tax purposes.
LINE A2: Individuals affected are state employees, teachers, school • Abortion Expenses. Total amount of credit(s) allowed on your
district employees and other regular and special members of the Kansas federal return that includes coverage of, reimbursement for, or credit/
Public Employees’ Retirement System (KPERS); and regular and special partial credit for, abortion or abortion expenses.
members of the Kansas Police and Firemen’s Retirement System, as LINE A8: Add lines A1 through A7 and enter result on line A8.
well as members of the Justice and Judges Retirement System. Current Subtractions from Federal Adjusted Gross Income (AGI)
employees: Enter amount you contributed from your salary to KPERS If you have items of income that are taxable on your federal return but
as shown on your W-2 form, typically box 14. Retired employees: If you not to Kansas, then complete lines A9 through A23.
are receiving KPERS retirement checks, the amount of your retirement LINE A9: If the amount on Line 1 of Form K-40 is $75,000 or less, enter
income is subtracted on line A13. Make no entry on this line unless you the amount received as benefits in 2022 under the Social Security Act
also made contributions to KPERS during 2022 (for example, you retired (including SSI) to the extent these benefits are included in your federal
during 2022). Lump Sum Distributions: If you received a lump sum KPERS AGI. Do not make an entry if your social security benefit is not subject
distribution during 2022, include on line A2 your 2022 KPERS contributions to federal income tax.
and follow the instructions for line A23. LINE A10: Enter amounts withdrawn from a qualified retirement account
and include any earnings thereon to the extent that amounts withdrawn
LINE A3: If you have a Kansas expensing recapture amount from were: 1) originally received as a KPERS lump sum payment at retirement
Schedule K-120EX, enter the amount on line A3 and enclose a copy of and rolled over into a qualified retirement account, and 2) included in your
your completed K-120EX and federal Form 4562. federal AGI (line 1 of Form K-40). Do not make an entry if the amount
LINE A4: Enter the amount of any charitable contribution claimed on withdrawn consists of income originally received from retirement annuity
your federal return used to compute Low Income Student Scholarship contracts purchased for faculty and others employed by the State Board
credit on Schedule K-70. of Regents or by educational institutions under its management with either
LINE A5: Business interest expense carryforward deduction. their direct contributions or through salary reduction plans or, a pension
(I.R.C. § 163(j)). For all taxable years commencing after December 31, received from any Kansas first class city that is not covered by KPERS.
2020, enter the amount deducted from federal taxable income by reason of LINE A11: Enter interest or dividend income received from obligations
a carryforward of disallowed business interest pursuant to section 163(j) of or securities of any authority, commission or instrumentality of the United
the federal internal revenue code of 1986, as in effect on January 1, 2018. States and its possessions that was included in your federal AGI. This
Line A6: Unqualified withdrawals from first-time home buyer includes U.S. Savings Bonds, U.S. Treasury Bills, and the Federal Land
savings account. For all taxable years beginning after December 31, Bank. You must reduce the interest amount by any related expenses
2021, enter the amount of any contributions to, or earnings from, a first- (management or trustee fees, etc.) directly incurred in the purchase of
time home buyers savings account if distributions from the account were these securities. If you are a shareholder in a mutual fund investing in
not used to pay for expenses or transactions authorized pursuant to K.S.A. both exempt and taxable federal obligations, you may subtract only that
58-4904, and amendments thereto, or were not held for the minimum portion of the distribution attributable to the exempt federal obligations.
length of time required pursuant to K.S.A. 58-4904, and amendments Retain a schedule showing the name of each U.S. Government obligation
thereto. Contributions to, or earnings from, such account shall also interest deduction claimed, as it may be requested by the Department of
include any amount resulting from the account holder not designating a Revenue at a later date.
surviving transfer on death beneficiary pursuant to K.S.A. 58-4904(e), Interest from the following are taxable to Kansas and may not be
and amendments thereto. entered on this line: Federal National Mortgage Association (FNMA);
LINE A7: Enter amounts for the following additions. Government National Mortgage Association (GNMA); Federal Home Loan
• Federal Income Tax Refund. Generally, there will be no entry for this Mortgage Corporation (FHLMC).
unless you amended your federal return for a prior year due to carry LINE A12: Enter any state or local income tax refund included as
back of an investment credit or a net operating loss which resulted in income on your federal return.
you receiving a federal income tax refund in 2022 for that prior year. LINE A13: If you are receiving retirement benefits/pay, report on
Page 11
|
|
this line benefits exempt from Kansas income tax (do not include the amount disallowed as a deduction from federal taxable income
Social Security benefits). For example, KPERS retirement benefits are pursuant to section 274 of the federal internal revenue code of 1986
subject to federal income tax, but exempt from Kansas income tax. for meal expenditures shall be allowed to the extent such expense
You must make a specific entry on Schedule S to report these exempt was deductible for determining federal income tax and was allowed
benefits. Enter total amount of benefits received from the following and in effect on December 31, 2017.
plans that was included in your federal AGI. Do not enclose copies of LINE A20:Enter contributions deposited in an Achieving aBetter
the 1099R forms, instead keep copies for your records for verification Life Experience (ABLE) account established under the Kansas
by the Department of Revenue at a later date ABLE savings program or a qualified ABLE program established
• Federal Civil Service Retirement or Disability Fund payments and and maintained by another state or agency or instrumentality thereof
any other amounts received as retirement benefits from employment (as defined under I.R.C. § 529A) up to $3,000 per beneficiary; or
by the federal government or for service in the United States Armed $6,000 per beneficiary if your filing status is married filing joint. For
Forces including Thrift Savings Plans. details about ABLE saving accounts for qualified disability expenses,
• Retirement plans administered by the U.S. Railroad Retirement please visit Kansas ABLE Saving Plans at https://savewithable.
Board, including U.S. Railroad Retirement Benefits, tier I, tier II, dual
vested benefits, and supplemental annuities com/ks/home.html
• Kansas Public Employees’ Retirement (KPERS) annuities LINE A21: Kansas expensing deduction. Enter the amount
• Kansas Police and Firemen’s Retirement System pensions of your Kansas expensing deduction from Schedule K-120EX and
• Distributions from Police and Fire Department retirement plans for enclose a copy of your completed K-120EX and federal Form(s) 4562.
the city of Overland Park, Kansas Also enclose any schedule necessary to enable the Department
• Kansas Teachers’ Retirement annuities of Revenue to reconcile the federal Form 4562 amounts to the
• Kansas Highway Patrol pensions expensing claimed on the K-120EX. Important-The deduction must
• Kansas Justices and Judges Retirement System annuities qualify under I.R.C. § 168: Modified Accelerated Cost Recovery
• Board of Public Utilities pensions System (MACRS).
• Income from retirement annuity contracts purchased for faculty and LINE A22: Qualified Contributions to a first-time home buyer
others employed by the State Board of Regents or by educational saving account: For all taxable years beginning after December
institutions under its management with either their direct contributions 31, 2021, enter (1) the amount contributed to a first-time home buyer
or through salary reduction plans
• Amounts received by retired employees of Washburn University as savings account pursuant to K.S.A. 58-4903, and amendments
retirement and pension benefits under the university’s retirement plan thereto, in an amount not to exceed $3,000 for an individual or $6,000
• Certain pensions received from Kansas first class cities that are not for a married couple filing a joint return; or (2) amounts received
covered by KPERS as income earned from assets in a first-time home buyer savings
LINE A14: Enter amount of military compensation earned in tax account. Enclose Kansas Schedule FHBS when making this election.
year 2022 only if you are a nonresident of Kansas. See MILITARY LINE A23: Enter a total of the following subtractions from your
PERSONNEL, herein. Also enter any Kansas income for services federal AGI. You may not subtract the amount of your income
performed by a non-military spouse of a nonresident military service reported to another state.
member when the spouse resides in Kansas solely because the • Kansas Venture Capital, Inc. Dividends. Dividend income
service member is stationed in Kansas under military orders. received from Kansas Venture Capital, Inc.
LINE A15: Enter contributions deposited in the Learning Quest • KPERS Lump Sum Distributions. Employees who terminated
Education Savings Program (LQESP) or qualified 529 tuition KPERS employment after 7/1/84, and elect to receive their
programs (as defined under IRC Section 529) established by another contributions in a lump sum distribution will report their taxable
state, up to $3,000 per student (beneficiary); or $6,000 per student contributions on their federal return. Subtract the amount of
(beneficiary) if your filing status is married filing joint. You may have the withdrawn accumulated contributions or partial lump-sum
your direct deposit refund sent directly to your LQESP account. Visit payment(s) to the extent either is included in federal AGI.
• Partnership, S Corporation, or Fiduciary Adjustments. The
learningquest.com for details about saving money for higher education. proportionate share of any required subtraction adjustments on
LINE A16: Enter amounts of a recruitment, sign up or retention income received from a partnership, S corporation, joint venture,
bonus received as incentive to join, enlist or remain in the armed syndicate, trust or estate. The partnership, S corporation, or trustee
forces (including Kansas Army and Air National Guard), to the extent will provide you with information to determine this amount.
they are included in federal AGI. Also enter amounts received for • S Corporation Privilege Adjustment. If you are a shareholder
repayment of education or student loans incurred by you or for which in a bank, savings and loan, or other financial institution that is
you are obligated that you received as a result of your service in the organized as an S corporation, enter the portion of any income
armed forces of the United States, to the extent they are included received that was not distributed as a dividend. This income
in federal AGI. has already been taxed on the privilege tax return filed by the S
LINE A17: Global intangible low-taxed income (GILTI) (I.R.C. § corporation financial institution.
951A). For all taxable years commencing after December 31, 2020, • Sale of Kansas Turnpike Bonds. Gain from the sale of Kansas
turnpike bonds that was included in your federal AGI.
enter 100% of global intangible low-taxed income under section Gain from the sale of
• Electrical Generation Revenue Bonds.
951A of the federal internal revenue code of 1986, that is included in electrical generation revenue bonds, included in your federal AGI.
federal taxable income before any deductions allowed under section • Native American Indian Reservation Income. Income earned
250(a)(1)(B) of such code. on a reservation by a native American Indian residing on his or
LINE A18: Disallowed business interest deduction (I.R.C. § her tribal reservation, to the extent it is included in federal AGI.
163(j)). For all taxable years commencing after December 31, 2020, • Amortization – Energy Credits. Allowable amortization deduction
enter the amount disallowed as a deduction from federal taxable relating to credit schedule K-73, K-77, K-79, K-82 or K-83, and
income pursuant to section 163(j) of the federal internal revenue the allowable amortization deduction for carbon dioxide capture,
code of 1986, as in effect on January 1, 2018. sequestration or utilization machinery and equipment, or waste
LINE A19: Disallowed business meal expenses (I.R.C. § 274). heat utilization system property. Note: 55% of the amortization
For taxable years commencing after December 31, 2020, enter costs may be subtracted in the first year and 5% for each of the
succeeding nine years.
|
|
• Organ Donor Expenses. Unreimbursed travel, lodging, and NOTE: The instructions for the following lines apply to the Amount
medical expenditures incurred by you or your dependent, while from Kansas Sources column only.
living, for the donation of human organ(s) to another person for
transplant; to the extent that the expenditures are included in your LINE B13: Enter any IRA payments applicable to particular items
federal AGI. This subtraction modification cannot exceed $5,000. of Kansas source income.
See NOTICE 14-03 for more information. LINE B14: Enter only those penalties for early withdrawal
• Exclusion of compensation fraudulently obtained by another assessed during Kansas residency.
person. An individual whose identity has been fraudulently used to
obtain unemployment compensation, or other compensation, which LINE B15: Prorate the alimony paid amount claimed on your
was never received by the individual, but has been included in the federal return by the ratio of the payer’s Kansas source income
individuals compensation of federal adjusted income, may subtract divided by the payer’s total income.
the compensation included in federal adjusted gross income.
LINE B16: Enter only those moving expenses for members of the
LINE A24: Add lines A9 through A23 and enter result. armed forces incurred in 2022 for a move into Kansas.
LINE A25: Subtract line A24 from line A8 and enter the result here LINE B17: Enter total of all other allowed Federal Adjustments*
and on line 2 of Form K-40. If line A24 is larger than line A8 (or if including, but not limited to those in the following list.
line A8 is zero), enter the result on line 2 of Form K-40 and mark • One-half of Self-Employment Tax Deduction – the portion of the
the box to the left to indicate it is a negative amount. federal deduction applicable to self-employment income earned
in Kansas.
PART B – INCOME ALLOCATION FOR
NONRESIDENTS AND PART-YEAR RESIDENTS • Self-Employed Health Insurance Deduction – payments for health
insurance on yourself, your spouse, and dependents applicable to
If you are filing as a nonresident or part-year resident, complete self-employment income earned in Kansas.
this section to determine what percent of your total income from all • Student Loan Interest Deduction – interest payments made while
sources and states is from Kansas sources. a Kansas resident.
• Self-employed SEP, SIMPLE and qualified plans – amount of the
Income federal deduction applicable to income earned in Kansas.
LINES B1 through B11: In the left-hand column, enter the • Business expenses for Reservists, Artists and fee-basis government
amounts from your 2022 federal return. In the right-hand column officials – the portion of the federal deduction applicable to income
enter amounts from Kansas sources. earned in Kansas.
A part-year resident electing to file as a nonresident must include as • Health Savings Account Deduction – the portion of the federal
income subject to Kansas income tax, unemployment compensation deduction applicable to income earned in Kansas.
derived from sources in Kansas, any items of income, gain or loss, • Tuition and Fees Deduction – the portion of the federal deduction
applicable to income earned in Kansas.
or deduction received while a Kansas resident (whether or not items Note: At the time these
instructions went to print, some tax benefits had expired. This
were from Kansas sources), and any income derived from Kansas includes the deduction for qualified tuition and fees. To find out
sources while a nonresident of Kansas. if legislation extended this provision, go to IRS.gov/Form1040.
Kansas source income includes all income earned while a • Educator Expenses – the portion of the federal deduction applicable
Kansas resident; income from services performed in Kansas, Kansas to income earned in Kansas.
lottery, pari-mutuel, casino and gambling winnings; income from This is the list of allowed federal adjustments as of publication of these
real or tangible personal property located in Kansas; income from *
instructions (in addition to those on lines B13 through B16). You may enter
a business, trade, profession or occupation operating in Kansas, on line B17 any federal adjustment allowed by federal law for tax year 2022
including partnerships and S corporations; income from a resident (not already entered on lines B13 through B16).
estate or trust, or from a nonresident estate or trust that received
income from Kansas sources; and, unemployment compensation LINE B18: Add lines B13 through B17 and enter result.
derived from sources in Kansas. LINE B19: Subtract line B18 from B12 and enter result.
Income received by a nonresident from Kansas sources does LINE B20: Enter the net modifications from Schedule S, Part A
NOT include income from annuities, interest, dividends, or gains from that are applicable to Kansas source income. If this is a negative
the sale or exchange of intangible property (such as bank accounts, amount, shade the minus (–) in the box to the left of line B20.
stocks or bonds) unless earned by a business, trade, profession or
occupation carried on in Kansas; amounts received by nonresident LINE B21: If line B20 is a positive amount, add lines B19 and
B20. If line B20 is a negative amount, subtract line B20 from line
individuals as retirement benefits or pensions, even if the benefit or
B19. Enter the result on line B21.
pension was “earned” while the individual was a resident of Kansas. This
rule also applies to amounts received by nonresidents from 401k, 403b, LINE B22: Enter amount from line 3, Form K-40.
457s, IRAs, etc.; compensation paid by the United States for service Nonresident Allocation Percentage
in the armed forces of the U.S., performed during an induction period;
and, qualified disaster relief payments under federal IRC Section 139. LINE B23: Divide line B21 by line B22. Round the result to the
fourth decimal place; not to exceed 100.0000. Enter the result here
LINE B12: Add lines B1 through B11 and enter result.
and on line 9 of Form K-40.
Adjustments to Income CAUTION: References to the federal form numbers listed on
In the Federal column enter adjustments to income as shown the Kansas forms K-40, Schedule S and Schedule A may have
on your federal return. Federal adjustments are allowed to Kansas changed. Do not rely solely upon referenced numbers for calculating
source income only as they apply to income related to Kansas. To your Kansas Itemized Deductions. Please look at the requested
support entries on lines B13 through B17, enclose a separate sheet information and locate this on your federal form(s) to insure accurate
with your calculations for amounts entered as Kansas source income. calculation and to avoid any processing delays
Page 13
|
|
Kansas Schedule A Instructions
CAUTION: Line numbers on Kansas Schedule A that reference federal Form Schedule A are from the 2021 tax forms and subject to
change for 2022.
Itemized Deduction Computation code. In general, you may deduct state and local real property taxes
Individual taxpayers may choose to either itemize their individual as well as state and local personal property taxes.
nonbusiness deductions or claim a standard deduction. If your The 10,000 ($5,000 if married filing separate) federal cap on the
Kansas itemized deductions are greater than the Kansas standard itemized deduction for state and local taxes calculated on federal
deduction for your filing status, it will be to your advantage to complete form 1040, Schedule A, line 5e, does not apply for Kansas purposes.
and file Kansas Schedule A. If the Kansas standard deduction for Taxpayers may deduct all state and local real estate and property
your filing status is greater than the amount of Kansas itemized taxes paid, independent of the federal dollar limitation.
deductions you can substantiate, it is to your advantage to claim the Line 5: (State and local real estate taxes) Enter on line 5 the
Kansas standard deduction. state and local taxes you paid on real estate you own that wasn’t
Use Kansas Schedule A, Kansas Itemized Deductions Schedule used for business, but only if the taxes are assessed uniformly at
to calculate your Kansas itemized deductions. Your Kansas itemized a like rate on all real property throughout the community, and the
deductions may be different from your federal itemized deductions proceeds are used for general community or governmental purposes.
as some federal deductions are not allowed on your Kansas return. Federal Publication 530, Tax Information for Homeowners, explains
the deductions homeowners can and cannot take.
MEDICAL AND DENTAL EXPENSES If your mortgage payments include your real estate taxes, you can
include only the amount the mortgage company actually paid to the
Skip lines 1 through 4 if you are not deducting medical and dental
taxing authority in 2022.
expenses.
Kansas allows 100% of the expenses for medical care allowable Line 6: (State and local personal property taxes) Enter on line
6 the state and local personal property taxes you paid, but only if the
as deductions in section 213 of the federal internal revenue code.
taxes were based on value alone and were imposed on a yearly basis.
Medical care means amounts paid for the following:
See federal instructions for Schedule A for additional information.
• diagnosis, cure, mitigation, treatment, or prevention of disease, or Example. You paid a yearly fee for the registration of your car.
for the purpose of affecting any structure or function of the body, Part of the fee was based on the car’s value and part was based on
• transportation primarily for and essential to medical care,
its weight. You can deduct only the part of the fee that was based
• qualified long-term care services as defined in section 7702B(c)
of the internal revenue code, or on the car’s value.
• insurance covering medical care or for any qualified long-term care Line 7: (Total taxes you paid) Add lines 5 and 6 and enter result
insurance contract as defined in section 7702B(b) of the internal on line 7.
revenue code.
Line 1: (Medical and dental expenses) If you filed federal INTEREST YOU PAID
Schedule A and entered an amount on line 1 of federal Schedule Skip lines 8 and 9 if you are not deducting interest you paid.
A, enter that amount on line 1 of Kansas Schedule A. If you did not Kansas allows 100% of the qualified residence interest paid as
file federal Schedule A, enter the total of your medical and dental provided in section 163(h) of the federal internal revenue code with
expenses after you reduce these expenses by any payments received respect to any qualified residence. You cannot deduct personal
by you from insurance or other sources. Include amounts you paid interest. However, you can deduct qualified home mortgage interest.
for doctors, dentists, nurses, hospitals, prescription medicines A home mortgage is any loan that is secured by your main home
and drugs or insulin. Also include the total amount you paid for or second home, regardless of how the loan is labeled. It includes
insurance premiums for medical and dental care, amounts paid for first and second mortgages, home equity loans, and refinanced
transportation and lodging, and other expenses such as hearing aids, mortgages.
dentures, eyeglasses, and contact lenses. Federal Publication 530, Tax Information for Homeowners,
If your insurance company paid your doctor or dentist directly for explains the deductions homeowners can and cannot take.
part of your medical expenses and you paid only the amount that
remained, include in your medical expenses ONLY the amount you Line 8: (Home mortgage interest and points checkbox) If you
paid. Do not include insurance premiums paid by your employer. didn’t use all of your home mortgage loans to buy, build or improve
In general, you can include medical and dental bills you paid in your home check the box. See federal instructions for Schedule A
2022 for yourself and your spouse and all dependents you claim on for additional information.
your return. Line 8a: (Home mortgage interest and points reported to you
Federal Publication 502, Medical and Dental Expenses, describes on federal Form 1098). Enter the home mortgage interest and points
the types of expenses you can and cannot deduct in greater detail. reported to you on Federal Form 1098, Mortgage Interest Statement
Line 2: (Federal adjusted gross income) Enter the amount from unless one or more of the limits on home mortgage interest apply to
Federal Form 1040 or 1040-SR, line 11. you. See federal instructions for Schedule A for additional information.
Line 3: (Federal limitation) Multiply line 2 by 7.5%. Line 8b: (Home mortgage interest not reported to you on Form
1098) Enter the home mortgage interest you paid to a recipient who
Line 4: (Total medical and dental expenses) Subtract line 3 didn’t provide you with a Federal Form 1098. If the recipient was
from line 1. If line 3 is greater than line 1, enter zero. the person from whom you bought the home, enter the person’s
TAXES YOU PAID name, address and social security number (SSN) if an individual, or
employer identification number (EIN) in the space provided.
Skip lines 5 through 7 if you are not deducting taxes you paid. Line 8c: (Points not reported to you on Form 1098) Points are
Kansas allows 100% of the amount of taxes on real and personal shown on your settlement statement. Points you paid only to borrow
property as provided in section 164(a) of the federal internal revenue money are generally deductible over the life of the loan. See Federal
Page 14
|
|
Publication 936, Home Mortgage Interest Deduction to compute the Line 10: (Gifts by cash or check) Enter on line 10 the total
amount you can deduct and for more information. value of gifts you made in cash or by check (including out-of-pocket
Line 8d: (Reserved for future use) expenses), unless a limit on deducting gifts applies to you. See
Line 9: (Total interest you paid) Add lines 8a through 8c and Federal Publication 526, Charitable Contributions, for more details.
enter result on line 9. For any contribution made in cash, regardless of the amount, you
must maintain as a record of the contribution a bank record (such as
GIFTS TO CHARITY a canceled check or credit card statement) or a written record from
the charity. The written record must include the name of the charity,
Skip lines 10 through 13 if you are not deducting gifts you made
date, and amount of the contribution. If you made contributions
to a charity.
Kansas allows 100% of the charitable contributions that qualify through payroll deduction, see Federal Publication 526, Charitable
as deductions in section 170 of the federal internal revenue code. Contributions, for information on the records you must keep. Don’t
You can deduct contributions or gifts you gave to organizations that attach the record to your tax return. Instead, keep it with your other
are religious, charitable, educational, scientific, or literary in purpose. tax records.
You may also deduct what you gave to organizations that work to Line 11: (Gifts other than by cash or check) Enter the total value
prevent cruelty to children or animals. See Federal Publication 526, of your contributions of property other than by cash or check, unless
Charitable Contributions for limitations and other details. a limit on deducting gifts applies to you. See Federal Publication
You may deduct contributions that are cash, property, or out- 526, Charitable Contributions for more information. Retain federal
of-pocket expenses you paid to do volunteer work for qualified form 8283 if you made non-cash contributions in excess of $500, as
organizations. You can deduct a gift of $250 or more only if you have it may be requested by the Department of Revenue at a later date.
a contemporaneous written acknowledgment from the charitable Line 12: (Carryover from prior year) You may have contributions
organization showing the amount of any money contributed, a that you couldn’t deduct in an earlier year because they exceeded
description (but not value) of any property donated and whether the
the limits on the amount you could deduct. In most cases, you have
organization did or didn’t give you any goods or services in return for
5 years to use contributions that were limited in an earlier year. The
your contribution. To be contemporaneous, you must get the written
same limits apply this year to your carryover amounts as applied to
acknowledgment from the charitable organization by the date you file
those amounts in the earlier year. After applying those limits, enter
your return or the due date (including extensions) for filing your return,
whichever is earlier. Be sure to keep records of all your contributions, the amount of your carryover that you are allowed to deduct this year.
including pay statements if you made cash contributions through See Federal Publication 526, Charitable Contributions for details.
payroll deductions, receipts, written statements from organizations, Line 13: (Total gifts to charity) Add lines 10 through line 12 and
and any appraisals or other required documentation. Unless directed enter result on line 13.
otherwise, keep all statements and other documentation with your
tax records as we may request to see them at a later time. TOTAL KANSAS ITEMIZED DEDUCTIONS
In general, you may not deduct contributions to charitable Line 14: (Total Kansas itemized deductions) Add lines 4, 7, 9
organizations, to the extent that you receive a state tax credit in return and 13. Enter result here and on line 4, form K-40.
for your contribution. You may not deduct political contributions or
dues you paid to fraternal orders or similar groups or the value of CAUTION: References to the federal form numbers listed on
services you performed or benefits you received in connection with the Kansas forms K-40, Schedule S and Schedule A may have
your contribution. You may not deduct any amount paid to or for the changed. Do not rely solely upon referenced numbers for calculating
benefit of a college or university in exchange for the right to purchase your Kansas Itemized Deductions. Please look at the requested
tickets to an athletic event in the college or university’s stadium. See information and locate this on your federal form(s) to insure accurate
Federal Publication 526, Charitable Contributions, for more details. calculation and to avoid any processing delays.
Page 15
|
|
INSTRUCTIONS FOR SCHEDULE K-210
If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.
WHO MAY USE THIS SCHEDULE This exception applies if the amount on line 7 exceeds the amount
on line 9a or 9b (as applicable). If you are a farmer or fisher, you will
If you are an individual taxpayer (including farmer or fisher), only complete the last column on line 9b.
use this schedule to determine if your income tax was fully paid For example, to figure the first column, total your income from
throughout the year by withholding and/or estimated tax payments. January 1 to March 31, 2022 and multiply by 4. Subtract your
If your 2022 tax due (line 19 of Form K-40, less withholding and tax deductions (standard or itemized) and your exemption allowance
credits (excluding estimated tax payments made) is $500 or more,
amount. Using this net annualized income figure, compute the tax.
you may be subject to an underpayment of estimated tax penalty
Multiply the tax by the percentage rate in the first column.
and must complete this form.
Repeat these instructions for the remaining three columns, using
Taxpayers (other than farmers or fishers) are not required to
the multiplication factors given above to annualize the income
make a payment for the January 15th quarter if a Form K-40 was
filed and the tax was paid in full on or before January 31, 2023. for that period. Enclose a schedule showing your computation of
Farmers and Fishers: If at least two-thirds of your annual annualized income and tax amounts. If the amount on line 7 (for
gross income is from farming or fishing and you filed Form K-40 each column) is equal to or greater than the amount on line 9a
and paid the tax on or before March 1, 2023, you may be exempt (for each column), or line 9b, for farmers or fishers – no penalty
from any penalty for underpayment of estimated tax. If exempt, is due and no further entries are required.
write “Exempt–farmer/fisher” on line 1 and do not complete the
PART II – FIGURING THE PENALTY
rest of this schedule. If you meet this gross income test, but you
did not file a return and pay the tax on or before March 1, 2023, LINE 10: Enter on line 10 the amount of underpayment of tax,
you must use this schedule to determine if you owe a penalty for which is the lesser of one of the following computations:
underpayment of estimated tax. • Line 8 less line 7; or,
• Line 9a less line 7; or,
COMPLETING THIS SCHEDULE
• Line 9b less line 7
Enter your name and your Social Security number in the space
provided at the top of this schedule. LINE 11: This line contains the due date of each installment for
a calendar year taxpayer.
LINES 1 through 4: Complete these lines based on information
on your income tax return for this tax year and last tax year. LINE 12: The number of days on line 12 are precomputed for
If you did not file an income tax return for the prior tax year, or if you did file a calendar year taxpayer that made timely payments. If you did
a return but your income tax balance (line 19, Form K-40) was zero, then not make timely payments, you should disregard the precomputed
enter zero on line 3 of this schedule. number of days on line 12 and compute the number of days on
each quarter to the date paid.
PART I – EXCEPTIONS TO THE PENALTY If you paid the 6/15/22 installment on 6/28/22
EXAMPLE:
You are NOT subject to a penalty if your 2022 tax payments the number of days to enter on line 12, column 2 will be
(line 7) equal or exceed the amounts for one of the exceptions computed from 6/15/22 to 6/28/22, which equals 13 days. If
(lines 8 or 9a or 9b) for the same payment period. you then paid the next quarter timely at 9/15/22, the number
LINE 5: Multiply the amount on line 4 by the percentage shown of days will be from 9/15/22 to 1/15/23, which equals the 122
in each column of line 5. days (107 already entered + 15).
LINE 6: Enter the cumulative amount of timely paid estimated tax LINE 13: The penalty rate begins in column 3 for a calendar
payment made in each quarter. For example, Column 3 will be the year taxpayer, therefore no entry is required in columns 1 and 2.
total of your estimated tax payments made from January 1 through The 15 days in the 3rd column are from 1/1/23 to 1/15/23. If you did
September 15, 2022. not make timely payments, you should disregard the precomputed
number of days on line 13 and compute the number of days on
LINE 7: For each column, add lines 5 and 6 and enter the result
each quarter to the date paid.
on line 7.
• If you file your return prior to 1/15/23, enter in the third column
LINE 8: Exception 1 applies if the amount on line 7 of a column the number of days from 1/1/22 to the date filed and disregard
equals or exceeds the amount on line 8 for the same column. Multiply the precomputed number of days (15) entered on line 13.
line 2 or 3 (whichever is less) by the percentages shown in each
• The fourth column must be completed by you. Enter the number
column of line 8. If the amount on line 7 (for each column) is equal of days from 1/15/23 to the date the return was filed and paid.
to or greater than the amount on line 8 (for each column) – no
penalty is due and no further entries are required. LINES 14 and 15: Penalty is computed to 12/31/22 at 4% and
LINE 9: Exception 2 applies if your 2022 tax payments equal or from 1/1/23 to the date the tax was paid or 4/15/23, whichever is
exceeds 90% (66 2/3% for farmers and fishers) of the tax on your earlier, at 6%.
annualized income for these 2022 periods: LINE 16: For each column, add lines 14 and 15 and enter the
January 1 – March 31 Multiply income by 4 result on line 16.
January 1 – May 31 Multiply income by 2.4 LINE 17: Add the amounts on line 16 together and enter the
January 1 – August 31 Multiply income by 1.5 result on line 17. Also enter this amount on Form K-40, line 32,
January 1 – December 31 Multiply income by 1 Estimated Tax Penalty.
Page 16
|
|
2022 114522
K-40(Rev. 7-22)
DO NOT STAPLE KANSAS INDIVIDUAL INCOME TAX
Your First Name Initial Last Name
Enter the first four letters of your last name.
Use ALL CAPITAL letters.
Spouse’s First Name Initial Last Name
Your Social
Security Number
Mailing Address (Number and Street, including Rural Route) School District No.
Enter the first four letters of your spouse’s
last name. Use ALL CAPITAL letters.
City, Town, or Post Office State Zip Code County Abbreviation
Spouse’s Social
Security Number
If your name or address has changed since last year, mark an “X” in this box. Daytime
Telephone
If taxpayer (or spouse if filing joint) died during this tax year, mark an “X” in this box. Number
Amended If this is an AMENDED 2022 Kansas return mark one of the following boxes:
Return
(Mark ONE) Amended affects Kansas only Amended Federal tax return Adjustment by the IRS
Filing Status Married filing joint Married filing separate Head of household (Do not
(Mark ONE) Single (Even if only one had income) mark if filing a joint return)
Residency
Part-year resident from _______________________ to ____________________ Nonresident
Status Resident (Complete Sch. S, Part B) (Complete Sch. S, Part B)
(Mark ONE)
Exemptions Enter the total exemptions for you, your spouse (if applicable), and each person you claim as a
and dependent.
Dependents If filing status above is Head of household, add one exemption.
Total Kansas exemptions.
Enter the requested information for all persons claimed as dependents. Do NOT include you or your spouse. Enclose separate schedule if necessary.
Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number
Food Sales You must have been a Kansas resident for ALL of 2022. Complete this section to determine your qualifications and credit.
Tax Credit
A. Had a dependent child who lived with you all year and was under the age of 18 all of 2022?......................... YES NO
B. Were you (or spouse) 55 years of age or older all of 2022 (born before January 1, 1967)?............................ YES NO
C. Were you (or spouse) totally and permanently disabled or blind all of 2022, regardless of age? .................... YES NO
If you answered “No” to A, B and C, STOP HERE; you do not qualify for this credit.
D. If you answered “Yes” to A, B, or C, enter your federal adjusted gross income from line 1 of this return. 00
If line “D” is more than $30,615, STOP HERE; you do not qualify for this credit.
E. Number of exemptions claimed. ........................................................................................................................................
F. Number of dependents that are 18 years of age or older (born before January 1, 2005) .................................................
G. Total qualifying exemptions (subtract line F from line E) ...................................................................................................
H. Food Sales Tax Credit (multiply line G by $125). Enter the result here and on line 18 of this form.......... 00
Mail to: Kansas Income Tax, Kansas Dept. of Revenue
PO Box 750260, Topeka, KS 66699-0260
|
|
ENTER AMOUNTS IN WHOLE DOLLARS ONLY 114222
Income 1. Federal adjusted gross income (as reported on your federal income tax return)................. 1 00
Shade the box for 2. Modifications (from Schedule S, line A25; enclose Schedule S) ....................................... 2 00
negative amounts.
Example: 3. Kansas adjusted gross income (line 2 added to or subtracted from line 1) ......................... 3 00
Deductions 4. Standard deduction OR itemized deductions (if itemizing, complete Kansas Schedule A) ... 4 00
5. Exemption allowance ($2,250 x number of exemptions claimed)............................................... 5 00
6. Total deductions (add lines 4 and 5)........................................................................................... 6 00
7. Taxable income (subtract line 6 from line 3; if less than zero, enter 0)....................................... 7 00
Tax 8. Tax (from Tax Tables or Tax Computation Schedule) ................................................................ 8 00
9. Nonresident percentage (from Schedule S, line B23; or if 100%, enter 100.0000)
Computation .................... 9
10. Nonresident tax (multiply line 8 by line 9) ................................................................................... 10 00
11. Kansas tax on lump sum distributions (residents only - see instructions)................................... 11 00
12. TOTAL INCOME TAX (residents: add lines 8 & 11; nonresidents: enter amount from line 10).. 12 00
Credits 13. Credit for taxes paid to other states (see instructions; enclose return(s) from other states) ..... 13 00
14. Credit for child and dependent care expenses (residents only - see instructions)...................... 14 00
15. Other credits (enclose all appropriate credit schedules)............................................................. 15 00
16. Subtotal (subtract lines 13, 14 and 15 from line 12) .............................................................. 16 00
17. Earned income tax credit (from worksheet on page 8 of instructions) .................................. 17 00
18. Food sales tax credit (from line H, front of this form) .................................................................. 18 00
19. Total tax balance (subtract lines 17 and 18 from line 16; cannot be less than zero) .................. 19 00
Withholding 20. Kansas income tax withheld from W-2s and/or 1099s ................................................................ 20 00
and 21. Estimated tax paid....................................................................................................................... 21 00
Payments 22. Amount paid with Kansas extension ........................................................................................... 22 00
If this is an AMENDED 23. Refundable portion of earned income tax credit (from worksheet, page 8 of instructions) .... 23 00
return, complete lines
25, 26 and 27 24. Refundable portion of tax credits ................................................................................................ 24 00
25. Payments remitted with original return........................................................................................ 25 00
26. Credit for tax paid on the K-120S (enclose K-9) ......................................................................... 26 00
27. Overpayment from original return (this figure is a subtraction; see instructions) ................. 27 00
28. Total refundable credits (add lines 20 through 26; then subtract line 27) ........................... 28 00
Balance 29. Underpayment (if line 19 is greater than line 28, enter the difference here) ............................. 29 00
Due 30. Interest (see instructions)............................................................................................................ 30 00
31. Penalty (see instructions)............................................................................................................ 31 00
32. Estimated Tax Penalty Mark box if engaged in commercial farming or fishing in 2022 .. 32 00
33. AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 42)........... 33 00
Overpayment 34. Overpayment (if line 19 is less than line 28, enter the difference here)..................................... 34 00
You may donate to any 35. CREDIT FORWARD (enter amount you wish to be applied to your 2023 estimated tax) .......... 35 00
36 through 42. 36. CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)
of the programs on lines ......................... 36 00
The amount you enter 37. SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM ................................. 37 00
will reduce your refund
or increase the amount 38. BREAST CANCER RESEARCH FUND...................................................................................... 38 00
you owe.
39. MILITARY EMERGENCY RELIEF FUND................................................................................... 39 00
40. KANSAS HOMETOWN HEROES FUND.................................................................................... 40 00
41. KANSAS CREATIVE ARTS INDUSTRY FUND.......................................................................... 41 00
42. LOCAL SCHOOL DISTRICT CONTRIBUTION FUND School District Number 42 00
43. REFUND (subtract lines 35 through 42 from line 34).................................................................. 43 00
Signature(s) I authorize the Director of Taxation or the Director’s designee to discuss my return and enclosures with my preparer.
I declare under the penalties of perjury that to the best of my knowledge this is a true, correct, and complete return.
Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer
Signature of spouse if Married Filing Joint Tax Preparer’s PTIN, EIN or SSN
ENCLOSE any necessary documents with this form. DO NOT STAPLE.
|
|
114322
(Rev.SCHEDULE7-22) S 2022
DO NOT STAPLE KANSAS SUPPLEMENTAL SCHEDULE
Your First Name Initial Last Name Enter the first four letters of your last name.
Use ALL CAPITAL letters.
Your Social
Spouse’s First Name Initial Last Name Security number
Enter the first four letters of your spouse’s
last name. Use ALL CAPITAL letters.
IMPORTANT: Refer to the Schedule S instructions before completing Parts A
and B of this form. To claim itemized deductions you must complete Kansas form Spouse’s Social
Schedule A. You must enclose all supportive documentation where indicated in Security number
the instructions.
PART A - Modifications to Federal Adjusted Gross Income
by related expenses
Additions A1. State and municipal bond interest not specifically exempt from Kansas income tax (reduced .................................................................................................................... A1 00
A2. Contributions to all KPERS (Kansas Public Employee’s Retirement Systems) .......................... A2 00
A3. Kansas expensing recapture (enclose applicable schedules) .................................................... A3 00
A4. Low income student scholarship contributions (enclose Schedule K-70) ................................... A4 00
A5. Business interest expense carryforward deduction (I.R.C. § 163(j))........................................... A5 00
A6. Unqualified withdrawals from First Time Home Buyer savings account (see instructions) ......... A6 00
A7. Other additions to federal adjusted gross income (see instructions and enclose list) .............. A7 00
A8. Total additions to federal adjusted gross income (add lines A1 through A7) ............................ A8 00
Subtractions A9. Social Security benefits ............................................................................................................... A9 00
A10. KPERS lump sum distributions exempt from Kansas income tax ............................................... A10 00
A11. Interest on U.S. Government obligations (reduced by related expenses) ................................... A11 00
A12. State or local income tax refund (if included in line 1 of Form K-40) ........................................... A12 00
security benefits or KPERS lump sum distributions)
A13. Retirement benefits specifically exempt from Kansas income tax (do NOT include social ................................................................... A13 00
A14
A14. Military compensation of a nonresident servicemember (nonresidents only) .............................. 00
A15
A15. Contributions to Learning Quest or other states’ qualified tuition program.................................. 00
A16
A16. Armed forces recruitment, sign-up, or retention bonus................................................................ 00
A17 Global intangible low-taxed income (GILTI) (I.R.C. § 951A)........................................................ A17 00
A18. Disallowed business interest deduction (I.R.C. § 163(j)) ............................................................. A18 00
A19. Disallowed business meal expenses (I.R.C. § 274) .................................................................... A19 00
A20. Contributions to an ABLE savings account.................................................................................. A20 00
A21. Kansas expensing deduction (See instructions and enclose applicable schedules) ................... A21
00
A22. Qualified Contributions to a First Time Home Buyer savings account (see instructions) ............ A22 00
A23. Other subtractions from federal adjusted gross income (see instructions and enclose list) ..... A23 00
A24
A24. Total subtractions from federal adjusted gross income (add lines A9 through A23) ................ 00
Net A25. Net modification to federal adjusted gross income (subtract line A24 from line A8). Enter
Modification total here and on line 2, Form K-40. If negative, shade minus box. ............................ A25 00
|
|
114422
PART B - Income Allocation for Nonresidents and Part-Year Residents
Income Total from federal return: Amount from Kansas sources:
Shade box for B1. Wages, salaries, tips, etc. ........................... B1 00 B1 00
negative B2. Interest and dividend income ...................... B2 00 B2 00
amounts.
Example: B3. Pensions, IRA distributions & annuities....... B3 00 B3 00
Additional Income
B4. Refund of state & local income taxes .......... B4 00 B4 00
B5. Alimony received......................................... B5 00 B5 00
B6. Business income or loss ......................... B6 00 B6 00
B7. Capital gain or loss.................................. B7 00 B7 00
B8. Other gains or losses .............................. B8 00 B8 00
B9. Rental real estate,royalties, partnerships, B9 00 B9 00
S corps, trusts, estates, REMICS etc .......
B10. Farm income or loss................................. B10 00 B10 00
B11. Unemployment compensation, taxable B11 00 B11 00
social security benefits & other income..
B12. Total income from Kansas sources (add lines B1 through B11).................................... B12 00
Adjustments Total from federal return: Amount from Kansas sources:
to Income
B13. IRA retirement deductions ............................... B13 00 B13 00
Shade box for B14. Penalty on early withdrawal of savings............ B14 00 B14 00
negative amounts.
Example: B15. Alimony paid.................................................... B15 00 B15 00
B16. Moving expenses for members of the armed B16 00 B16 00
forces...............................................................
B17
B17. Other federal adjustments ............................... B17 00 00
B18. Total federal adjustments to Kansas source income (add lines B13 through B17) ................... B18 00
B19. Kansas source income after federal adjustments (subtract line B18 from line B12) ........... B19 00
B20. Net modifications from Part A that are applicable to Kansas source income ...................... B20 00
B21. Modified Kansas source income (line B19 plus or minus line B20) ..................................... B21 00
B22. Kansas adjusted gross income (from line 3, Form K-40) .................................................... B22 00
Nonresident
Allocation B23. Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth B23
Percentage decimal place, not to exceed 100.0000). Enter result here and on line 9 of Form K-40 ........
|
|
SCHEDULE A 110322
(7-22) 2022
DO NOT STAPLE
KANSAS ITEMIZED DEDUCTIONS SCHEDULE
Your First Name Initial Last Name Enter the first four letters of your last name.
Use ALL CAPITAL letters.
Your Social
Spouse’s First Name Initial Last Name Security number
Enter the first four letters of your spouse’s
last name. Use ALL CAPITAL letters.
Check this box if you claimed itemized deductions on your federal return. Spouse’s Social
Security number
1
Medical and 1. Medical and dental expenses (see instructions) ......................................................................... 00
Dental 2. Enter your adjusted gross income amount from Form 1040 or 1040-SR, line 11........................ 2 00
Expenses 3. Multiply line 2 by 7.5% (0.075)..................................................................................................... 3 00
(I.R.C. § 213) 4. thanTotallinemedical1, enterandzero)dental...............................................................................................................expenses allowed (subtract line 3 from line 1. If line 3 is more 4 00
5. State and local real estate taxes (see instructions) .................................................................... 5 00
Taxes you
Paid 6. State and local personal property taxes ...................................................................................... 6 00
(I.R.C. § 164(a)) 7 00
7. Total taxes you paid (add lines 5 and 6)...................................................................................
Interest You 8. Home mortgage interest and points. If you didn’t use all of your home mortgage loan(s) to
Paid buy, build, or improve your home, check this box oo
(I.R.C. § 163(h)) 8.a. Home mortgage interest and points reported to you on Form 1098 (see instructions if 8a 00
limited) ................................................................................................................................
8.b. Home mortgage interest NOT reported to you on Form 1098 (see instructions if limited)
If paid to the person from whom you bought the home, show that person’s name,
identifying number and address:_______________________________________________________________________
_______________________________________________________________________________________________________________ 8b 00
8.c. Points not reported to you on Form 1098 (see instructions for special rules).................... 8c 00
8.d. Reserved............................................................................................................................. 8d 00
9. Total interest you paid (add lines 8a through 8d) ................................................................... 9 00
Gifts to 10. Gifts by cash or check (see instructions if you made any gift of $250 or more).......................... 10 00
Charity 11 00
11. Gifts made other than by cash or check (see instructions if you made any gift of $250 or more)
(I.R.C. § 170)
12. Carryover from prior year ............................................................................................................ 12 00
13. Total gifts to charity (add lines 10 through 12) ......................................................................... 13 00
Total Kansas 14. Total Kansas Itemized Deductions (add lines 4, 7, 9 and 13. Enter the result here and on
Itemized line 4, form K-40 ......................................................................................................................... 14 00
Deductions
IMPORTANT: You must enclose all supportive documentation where indicated in the instructions.
|
|
180018
2022
K-210(Rev. 7-22)
KANSAS UNDERPAYMENT OF ESTIMATED TAX
(INDIVIDUAL INCOME TAX)
Name as shown on Form K-40 Social Security Number
CURRENT AND PRIOR YEAR INFORMATION
1. Amount from line 19, 2022 Form K-40.......................................................................... 1
2. Multiply line 1 by 90% (farmers and fishers multiply by 66 2/3%) ................................. 2
3. Prior year’s tax liability (from line 19, 2021 Form K-40) ................................................ 3
4. Enter the total amount of your 2022 Kansas income tax withheld ................................ 4
NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.
1/1/22 - 4/15/22 1/1/22 - 6/15/22 1/1/22 - 9/15/22 1/1/22 - 1/15/23
PART I – EXCEPTIONS TO THE PENALTY
25% of line 4 50% of line 4 75% of line 4 100% of line 4
5
5. Cumulative total of your 2022 withholding ................
6. Cumulative timely paid estimated tax payments from 6
January through each payment due date..................
7. Total amount withheld and timely paid estimated 7
payments (add lines 5 and 6)....................................
25% of line 2 or 3 50% of line 2 or 3 75% of line 2 or 3 100% of line 2 or 3
8. Exception 1 – Cumulative amount from either line 2 or 8
line 3, whichever is less ............................................
22.5% of tax 45% of tax 67.5% of tax 90% of tax
9. Exception 2 – Tax on annualized 2022 income; 9a
enclose computation. (Farmers/fishers use line 9b) ....
66.66% of tax
9b
PART II – FIGURING THE PENALTY
10. Amount of underpayment. Enter the sum of line 8
less line 7; line 9a less line 7; or, line 9b less line 7, 10
whichever is applicable ............................................
4/15/22 6/15/22 9/15/22 1/15/23
11. Due date of each installment.................................... 11
12. Number of days from the due date of the installment
61 92 107
to the due date of the next installment or 12/31/22, 12
whichever is earlier. If paid late, see instructions.....
13. Number of days from 1/15/23 to date paid or 4/15/23, 13 15
whichever is earlier. If paid late, see instructions.....
14
14. Line 12 X 4% X amount on line 10.........................
365
15
15. Line 13
X 6% X amount on line 10.........................
365
16
16. Penalty (add lines 14 and 15) ..................................
17. Total penalty. Add amounts on line 16 and enter the total here and on line 32, Estimated Tax Penalty, 17
on the back of Form K-40 .....................................................................................................................
|
|
2022 KANSAS TAX TABLE
(for taxable income to $100,000)
FIND YOUR TAX: Read down the columns to find the line that includes your taxable income from line 7 of Form K-40, then locate your
filing status in the heading. Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet.
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
26 50 0 0 3,301 3,350 103 0 6,601 6,650 205 205 9,901 9,950 308 308
51 100 0 0 3,351 3,400 105 0 6,651 6,700 207 207 9,951 10,000 309 309
101 150 0 0 3,401 3,450 106 0 6,701 6,750 208 208 10,001 10,050 311 311
151 200 0 0 3,451 3,500 108 0 6,751 6,800 210 210 10,051 10,100 312 312
201 250 0 0 3,501 3,550 109 0 6,801 6,850 212 212 10,101 10,150 314 314
251 300 0 0 3,551 3,600 111 0 6,851 6,900 213 213 10,151 10,200 315 315
301 350 0 0 3,601 3,650 112 0 6,901 6,950 215 215 10,201 10,250 317 317
351 400 0 0 3,651 3,700 114 0 6,951 7,000 216 216 10,251 10,300 319 319
401 450 0 0 3,701 3,750 115 0 7,001 7,050 218 218 10,301 10,350 320 320
451 500 0 0 3,751 3,800 117 0 7,051 7,100 219 219 10,351 10,400 322 322
501 550 0 0 3,801 3,850 119 0 7,101 7,150 221 221 10,401 10,450 323 323
551 600 0 0 3,851 3,900 120 0 7,151 7,200 222 222 10,451 10,500 325 325
601 650 0 0 3,901 3,950 122 0 7,201 7,250 224 224 10,501 10,550 326 326
651 700 0 0 3,951 4,000 123 0 7,251 7,300 226 226 10,551 10,600 328 328
701 750 0 0 4,001 4,050 125 0 7,301 7,350 227 227 10,601 10,650 329 329
751 800 0 0 4,051 4,100 126 0 7,351 7,400 229 229 10,651 10,700 331 331
801 850 0 0 4,101 4,150 128 0 7,401 7,450 230 230 10,701 10,750 332 332
851 900 0 0 4,151 4,200 129 0 7,451 7,500 232 232 10,751 10,800 334 334
901 950 0 0 4,201 4,250 131 0 7,501 7,550 233 233 10,801 10,850 336 336
951 1,000 0 0 4,251 4,300 133 0 7,551 7,600 235 235 10,851 10,900 337 337
1,001 1,050 0 0 4,301 4,350 134 0 7,601 7,650 236 236 10,901 10,950 339 339
1,051 1,100 0 0 4,351 4,400 136 0 7,651 7,700 238 238 10,951 11,000 340 340
1,101 1,150 0 0 4,401 4,450 137 0 7,701 7,750 239 239 11,001 11,050 342 342
1,151 1,200 0 0 4,451 4,500 139 0 7,751 7,800 241 241 11,051 11,100 343 343
1,201 1,250 0 0 4,501 4,550 140 0 7,801 7,850 243 243 11,101 11,150 345 345
1,251 1,300 0 0 4,551 4,600 142 0 7,851 7,900 244 244 11,151 11,200 346 346
1,301 1,350 0 0 4,601 4,650 143 0 7,901 7,950 246 246 11,201 11,250 348 348
1,351 1,400 0 0 4,651 4,700 145 0 7,951 8,000 247 247 11,251 11,300 350 350
1,401 1,450 0 0 4,701 4,750 146 0 8,001 8,050 249 249 11,301 11,350 351 351
1,451 1,500 0 0 4,751 4,800 148 0 8,051 8,100 250 250 11,351 11,400 353 353
1,501 1,550 0 0 4,801 4,850 150 0 8,101 8,150 252 252 11,401 11,450 354 354
1,551 1,600 0 0 4,851 4,900 151 0 8,151 8,200 253 253 11,451 11,500 356 356
1,601 1,650 0 0 4,901 4,950 153 0 8,201 8,250 255 255 11,501 11,550 357 357
1,651 1,700 0 0 4,951 5,000 154 0 8,251 8,300 257 257 11,551 11,600 359 359
1,701 1,750 0 0 5,001 5,050 156 156 8,301 8,350 258 258 11,601 11,650 360 360
1,751 1,800 0 0 5,051 5,100 157 157 8,351 8,400 260 260 11,651 11,700 362 362
1,801 1,850 0 0 5,101 5,150 159 159 8,401 8,450 261 261 11,701 11,750 363 363
1,851 1,900 0 0 5,151 5,200 160 160 8,451 8,500 263 263 11,751 11,800 365 365
1,901 1,950 0 0 5,201 5,250 162 162 8,501 8,550 264 264 11,801 11,850 367 367
1,951 2,000 0 0 5,251 5,300 164 164 8,551 8,600 266 266 11,851 11,900 368 368
2,001 2,050 0 0 5,301 5,350 165 165 8,601 8,650 267 267 11,901 11,950 370 370
2,051 2,100 0 0 5,351 5,400 167 167 8,651 8,700 269 269 11,951 12,000 371 371
2,101 2,150 0 0 5,401 5,450 168 168 8,701 8,750 270 270 12,001 12,050 373 373
2,151 2,200 0 0 5,451 5,500 170 170 8,751 8,800 272 272 12,051 12,100 374 374
2,201 2,250 0 0 5,501 5,550 171 171 8,801 8,850 274 274 12,101 12,150 376 376
2,251 2,300 0 0 5,551 5,600 173 173 8,851 8,900 275 275 12,151 12,200 377 377
2,301 2,350 0 0 5,601 5,650 174 174 8,901 8,950 277 277 12,201 12,250 379 379
2,351 2,400 0 0 5,651 5,700 176 176 8,951 9,000 278 278 12,251 12,300 381 381
2,401 2,450 0 0 5,701 5,750 177 177 9,001 9,050 280 280 12,301 12,350 382 382
2,451 2,500 0 0 5,751 5,800 179 179 9,051 9,100 281 281 12,351 12,400 384 384
2,501 2,550 78 0 5,801 5,850 181 181 9,101 9,150 283 283 12,401 12,450 385 385
2,551 2,600 80 0 5,851 5,900 182 182 9,151 9,200 284 284 12,451 12,500 387 387
2,601 2,650 81 0 5,901 5,950 184 184 9,201 9,250 286 286 12,501 12,550 388 388
2,651 2,700 83 0 5,951 6,000 185 185 9,251 9,300 288 288 12,551 12,600 390 390
2,701 2,750 84 0 6,001 6,050 187 187 9,301 9,350 289 289 12,601 12,650 391 391
2,751 2,800 86 0 6,051 6,100 188 188 9,351 9,400 291 291 12,651 12,700 393 393
2,801 2,850 88 0 6,101 6,150 190 190 9,401 9,450 292 292 12,701 12,750 394 394
2,851 2,900 89 0 6,151 6,200 191 191 9,451 9,500 294 294 12,751 12,800 396 396
2,901 2,950 91 0 6,201 6,250 193 193 9,501 9,550 295 295 12,801 12,850 398 398
2,951 3,000 92 0 6,251 6,300 195 195 9,551 9,600 297 297 12,851 12,900 399 399
3,001 3,050 94 0 6,301 6,350 196 196 9,601 9,650 298 298 12,901 12,950 401 401
3,051 3,100 95 0 6,351 6,400 198 198 9,651 9,700 300 300 12,951 13,000 402 402
3,101 3,150 97 0 6,401 6,450 199 199 9,701 9,750 301 301 13,001 13,050 404 404
3,151 3,200 98 0 6,451 6,500 201 201 9,751 9,800 303 303 13,051 13,100 405 405
3,201 3,250 100 0 6,501 6,550 202 202 9,801 9,850 305 305 13,101 13,150 407 407
3,251 3,300 102 0 6,551 6,600 204 204 9,851 9,900 306 306 13,151 13,200 408 408
|
|
2022 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
13,201 13,250 410 410 16,501 16,550 545 512 19,801 19,850 718 615 23,101 23,150 892 717
13,251 13,300 412 412 16,551 16,600 548 514 19,851 19,900 721 616 23,151 23,200 894 718
13,301 13,350 413 413 16,601 16,650 550 515 19,901 19,950 724 618 23,201 23,250 897 720
13,351 13,400 415 415 16,651 16,700 553 517 19,951 20,000 726 619 23,251 23,300 899 722
13,401 13,450 416 416 16,701 16,750 556 518 20,001 20,050 729 621 23,301 23,350 902 723
13,451 13,500 418 418 16,751 16,800 558 520 20,051 20,100 731 622 23,351 23,400 905 725
13,501 13,550 419 419 16,801 16,850 561 522 20,101 20,150 734 624 23,401 23,450 907 726
13,551 13,600 421 421 16,851 16,900 563 523 20,151 20,200 737 625 23,451 23,500 910 728
13,601 13,650 422 422 16,901 16,950 566 525 20,201 20,250 739 627 23,501 23,550 913 729
13,651 13,700 424 424 16,951 17,000 569 526 20,251 20,300 742 629 23,551 23,600 915 731
13,701 13,750 425 425 17,001 17,050 571 528 20,301 20,350 745 630 23,601 23,650 918 732
13,751 13,800 427 427 17,051 17,100 574 529 20,351 20,400 747 632 23,651 23,700 920 734
13,801 13,850 429 429 17,101 17,150 577 531 20,401 20,450 750 633 23,701 23,750 923 735
13,851 13,900 430 430 17,151 17,200 579 532 20,451 20,500 752 635 23,751 23,800 926 737
13,901 13,950 432 432 17,201 17,250 582 534 20,501 20,550 755 636 23,801 23,850 928 739
13,951 14,000 433 433 17,251 17,300 584 536 20,551 20,600 758 638 23,851 23,900 931 740
14,001 14,050 435 435 17,301 17,350 587 537 20,601 20,650 760 639 23,901 23,950 934 742
14,051 14,100 436 436 17,351 17,400 590 539 20,651 20,700 763 641 23,951 24,000 936 743
14,101 14,150 438 438 17,401 17,450 592 540 20,701 20,750 766 642 24,001 24,050 939 745
14,151 14,200 439 439 17,451 17,500 595 542 20,751 20,800 768 644 24,051 24,100 941 746
14,201 14,250 441 441 17,501 17,550 598 543 20,801 20,850 771 646 24,101 24,150 944 748
14,251 14,300 443 443 17,551 17,600 600 545 20,851 20,900 773 647 24,151 24,200 947 749
14,301 14,350 444 444 17,601 17,650 603 546 20,901 20,950 776 649 24,201 24,250 949 751
14,351 14,400 446 446 17,651 17,700 605 548 20,951 21,000 779 650 24,251 24,300 952 753
14,401 14,450 447 447 17,701 17,750 608 549 21,001 21,050 781 652 24,301 24,350 955 754
14,451 14,500 449 449 17,751 17,800 611 551 21,051 21,100 784 653 24,351 24,400 957 756
14,501 14,550 450 450 17,801 17,850 613 553 21,101 21,150 787 655 24,401 24,450 960 757
14,551 14,600 452 452 17,851 17,900 616 554 21,151 21,200 789 656 24,451 24,500 962 759
14,601 14,650 453 453 17,901 17,950 619 556 21,201 21,250 792 658 24,501 24,550 965 760
14,651 14,700 455 455 17,951 18,000 621 557 21,251 21,300 794 660 24,551 24,600 968 762
14,701 14,750 456 456 18,001 18,050 624 559 21,301 21,350 797 661 24,601 24,650 970 763
14,751 14,800 458 458 18,051 18,100 626 560 21,351 21,400 800 663 24,651 24,700 973 765
14,801 14,850 460 460 18,101 18,150 629 562 21,401 21,450 802 664 24,701 24,750 976 766
14,851 14,900 461 461 18,151 18,200 632 563 21,451 21,500 805 666 24,751 24,800 978 768
14,901 14,950 463 463 18,201 18,250 634 565 21,501 21,550 808 667 24,801 24,850 981 770
14,951 15,000 464 464 18,251 18,300 637 567 21,551 21,600 810 669 24,851 24,900 983 771
15,001 15,050 466 466 18,301 18,350 640 568 21,601 21,650 813 670 24,901 24,950 986 773
15,051 15,100 469 467 18,351 18,400 642 570 21,651 21,700 815 672 24,951 25,000 989 774
15,101 15,150 472 469 18,401 18,450 645 571 21,701 21,750 818 673 25,001 25,050 991 776
15,151 15,200 474 470 18,451 18,500 647 573 21,751 21,800 821 675 25,051 25,100 994 777
15,201 15,250 477 472 18,501 18,550 650 574 21,801 21,850 823 677 25,101 25,150 997 779
15,251 15,300 479 474 18,551 18,600 653 576 21,851 21,900 826 678 25,151 25,200 999 780
15,301 15,350 482 475 18,601 18,650 655 577 21,901 21,950 829 680 25,201 25,250 1,002 782
15,351 15,400 485 477 18,651 18,700 658 579 21,951 22,000 831 681 25,251 25,300 1,004 784
15,401 15,450 487 478 18,701 18,750 661 580 22,001 22,050 834 683 25,301 25,350 1,007 785
15,451 15,500 490 480 18,751 18,800 663 582 22,051 22,100 836 684 25,351 25,400 1,010 787
15,501 15,550 493 481 18,801 18,850 666 584 22,101 22,150 839 686 25,401 25,450 1,012 788
15,551 15,600 495 483 18,851 18,900 668 585 22,151 22,200 842 687 25,451 25,500 1,015 790
15,601 15,650 498 484 18,901 18,950 671 587 22,201 22,250 844 689 25,501 25,550 1,018 791
15,651 15,700 500 486 18,951 19,000 674 588 22,251 22,300 847 691 25,551 25,600 1,020 793
15,701 15,750 503 487 19,001 19,050 676 590 22,301 22,350 850 692 25,601 25,650 1,023 794
15,751 15,800 506 489 19,051 19,100 679 591 22,351 22,400 852 694 25,651 25,700 1,025 796
15,801 15,850 508 491 19,101 19,150 682 593 22,401 22,450 855 695 25,701 25,750 1,028 797
15,851 15,900 511 492 19,151 19,200 684 594 22,451 22,500 857 697 25,751 25,800 1,031 799
15,901 15,950 514 494 19,201 19,250 687 596 22,501 22,550 860 698 25,801 25,850 1,033 801
15,951 16,000 516 495 19,251 19,300 689 598 22,551 22,600 863 700 25,851 25,900 1,036 802
16,001 16,050 519 497 19,301 19,350 692 599 22,601 22,650 865 701 25,901 25,950 1,039 804
16,051 16,100 521 498 19,351 19,400 695 601 22,651 22,700 868 703 25,951 26,000 1,041 805
16,101 16,150 524 500 19,401 19,450 697 602 22,701 22,750 871 704 26,001 26,050 1,044 807
16,151 16,200 527 501 19,451 19,500 700 604 22,751 22,800 873 706 26,051 26,100 1,046 808
16,201 16,250 529 503 19,501 19,550 703 605 22,801 22,850 876 708 26,101 26,150 1,049 810
16,251 16,300 532 505 19,551 19,600 705 607 22,851 22,900 878 709 26,151 26,200 1,052 811
16,301 16,350 535 506 19,601 19,650 708 608 22,901 22,950 881 711 26,201 26,250 1,054 813
16,351 16,400 537 508 19,651 19,700 710 610 22,951 23,000 884 712 26,251 26,300 1,057 815
16,401 16,450 540 509 19,701 19,750 713 611 23,001 23,050 886 714 26,301 26,350 1,060 816
16,451 16,500 542 511 19,751 19,800 716 613 23,051 23,100 889 715 26,351 26,400 1,062 818
|
|
2022 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
26,401 26,450 1,065 819 29,701 29,750 1,238 921 33,001 33,050 1,425 1,089 36,301 36,350 1,613 1,262
26,451 26,500 1,067 821 29,751 29,800 1,241 923 33,051 33,100 1,428 1,091 36,351 36,400 1,616 1,265
26,501 26,550 1,070 822 29,801 29,850 1,243 925 33,101 33,150 1,431 1,094 36,401 36,450 1,619 1,267
26,551 26,600 1,073 824 29,851 29,900 1,246 926 33,151 33,200 1,434 1,097 36,451 36,500 1,622 1,270
26,601 26,650 1,075 825 29,901 29,950 1,249 928 33,201 33,250 1,436 1,099 36,501 36,550 1,624 1,273
26,651 26,700 1,078 827 29,951 30,000 1,251 929 33,251 33,300 1,439 1,102 36,551 36,600 1,627 1,275
26,701 26,750 1,081 828 30,001 30,050 1,254 931 33,301 33,350 1,442 1,105 36,601 36,650 1,630 1,278
26,751 26,800 1,083 830 30,051 30,100 1,257 934 33,351 33,400 1,445 1,107 36,651 36,700 1,633 1,280
26,801 26,850 1,086 832 30,101 30,150 1,260 937 33,401 33,450 1,448 1,110 36,701 36,750 1,636 1,283
26,851 26,900 1,088 833 30,151 30,200 1,263 939 33,451 33,500 1,451 1,112 36,751 36,800 1,639 1,286
26,901 26,950 1,091 835 30,201 30,250 1,265 942 33,501 33,550 1,453 1,115 36,801 36,850 1,642 1,288
26,951 27,000 1,094 836 30,251 30,300 1,268 944 33,551 33,600 1,456 1,118 36,851 36,900 1,644 1,291
27,001 27,050 1,096 838 30,301 30,350 1,271 947 33,601 33,650 1,459 1,120 36,901 36,950 1,647 1,294
27,051 27,100 1,099 839 30,351 30,400 1,274 950 33,651 33,700 1,462 1,123 36,951 37,000 1,650 1,296
27,101 27,150 1,102 841 30,401 30,450 1,277 952 33,701 33,750 1,465 1,126 37,001 37,050 1,653 1,299
27,151 27,200 1,104 842 30,451 30,500 1,280 955 33,751 33,800 1,468 1,128 37,051 37,100 1,656 1,301
27,201 27,250 1,107 844 30,501 30,550 1,282 958 33,801 33,850 1,471 1,131 37,101 37,150 1,659 1,304
27,251 27,300 1,109 846 30,551 30,600 1,285 960 33,851 33,900 1,473 1,133 37,151 37,200 1,662 1,307
27,301 27,350 1,112 847 30,601 30,650 1,288 963 33,901 33,950 1,476 1,136 37,201 37,250 1,664 1,309
27,351 27,400 1,115 849 30,651 30,700 1,291 965 33,951 34,000 1,479 1,139 37,251 37,300 1,667 1,312
27,401 27,450 1,117 850 30,701 30,750 1,294 968 34,001 34,050 1,482 1,141 37,301 37,350 1,670 1,315
27,451 27,500 1,120 852 30,751 30,800 1,297 971 34,051 34,100 1,485 1,144 37,351 37,400 1,673 1,317
27,501 27,550 1,123 853 30,801 30,850 1,300 973 34,101 34,150 1,488 1,147 37,401 37,450 1,676 1,320
27,551 27,600 1,125 855 30,851 30,900 1,302 976 34,151 34,200 1,491 1,149 37,451 37,500 1,679 1,322
27,601 27,650 1,128 856 30,901 30,950 1,305 979 34,201 34,250 1,493 1,152 37,501 37,550 1,681 1,325
27,651 27,700 1,130 858 30,951 31,000 1,308 981 34,251 34,300 1,496 1,154 37,551 37,600 1,684 1,328
27,701 27,750 1,133 859 31,001 31,050 1,311 984 34,301 34,350 1,499 1,157 37,601 37,650 1,687 1,330
27,751 27,800 1,136 861 31,051 31,100 1,314 986 34,351 34,400 1,502 1,160 37,651 37,700 1,690 1,333
27,801 27,850 1,138 863 31,101 31,150 1,317 989 34,401 34,450 1,505 1,162 37,701 37,750 1,693 1,336
27,851 27,900 1,141 864 31,151 31,200 1,320 992 34,451 34,500 1,508 1,165 37,751 37,800 1,696 1,338
27,901 27,950 1,144 866 31,201 31,250 1,322 994 34,501 34,550 1,510 1,168 37,801 37,850 1,699 1,341
27,951 28,000 1,146 867 31,251 31,300 1,325 997 34,551 34,600 1,513 1,170 37,851 37,900 1,701 1,343
28,001 28,050 1,149 869 31,301 31,350 1,328 1,000 34,601 34,650 1,516 1,173 37,901 37,950 1,704 1,346
28,051 28,100 1,151 870 31,351 31,400 1,331 1,002 34,651 34,700 1,519 1,175 37,951 38,000 1,707 1,349
28,101 28,150 1,154 872 31,401 31,450 1,334 1,005 34,701 34,750 1,522 1,178 38,001 38,050 1,710 1,351
28,151 28,200 1,157 873 31,451 31,500 1,337 1,007 34,751 34,800 1,525 1,181 38,051 38,100 1,713 1,354
28,201 28,250 1,159 875 31,501 31,550 1,339 1,010 34,801 34,850 1,528 1,183 38,101 38,150 1,716 1,357
28,251 28,300 1,162 877 31,551 31,600 1,342 1,013 34,851 34,900 1,530 1,186 38,151 38,200 1,719 1,359
28,301 28,350 1,165 878 31,601 31,650 1,345 1,015 34,901 34,950 1,533 1,189 38,201 38,250 1,721 1,362
28,351 28,400 1,167 880 31,651 31,700 1,348 1,018 34,951 35,000 1,536 1,191 38,251 38,300 1,724 1,364
28,401 28,450 1,170 881 31,701 31,750 1,351 1,021 35,001 35,050 1,539 1,194 38,301 38,350 1,727 1,367
28,451 28,500 1,172 883 31,751 31,800 1,354 1,023 35,051 35,100 1,542 1,196 38,351 38,400 1,730 1,370
28,501 28,550 1,175 884 31,801 31,850 1,357 1,026 35,101 35,150 1,545 1,199 38,401 38,450 1,733 1,372
28,551 28,600 1,178 886 31,851 31,900 1,359 1,028 35,151 35,200 1,548 1,202 38,451 38,500 1,736 1,375
28,601 28,650 1,180 887 31,901 31,950 1,362 1,031 35,201 35,250 1,550 1,204 38,501 38,550 1,738 1,378
28,651 28,700 1,183 889 31,951 32,000 1,365 1,034 35,251 35,300 1,553 1,207 38,551 38,600 1,741 1,380
28,701 28,750 1,186 890 32,001 32,050 1,368 1,036 35,301 35,350 1,556 1,210 38,601 38,650 1,744 1,383
28,751 28,800 1,188 892 32,051 32,100 1,371 1,039 35,351 35,400 1,559 1,212 38,651 38,700 1,747 1,385
28,801 28,850 1,191 894 32,101 32,150 1,374 1,042 35,401 35,450 1,562 1,215 38,701 38,750 1,750 1,388
28,851 28,900 1,193 895 32,151 32,200 1,377 1,044 35,451 35,500 1,565 1,217 38,751 38,800 1,753 1,391
28,901 28,950 1,196 897 32,201 32,250 1,379 1,047 35,501 35,550 1,567 1,220 38,801 38,850 1,756 1,393
28,951 29,000 1,199 898 32,251 32,300 1,382 1,049 35,551 35,600 1,570 1,223 38,851 38,900 1,758 1,396
29,001 29,050 1,201 900 32,301 32,350 1,385 1,052 35,601 35,650 1,573 1,225 38,901 38,950 1,761 1,399
29,051 29,100 1,204 901 32,351 32,400 1,388 1,055 35,651 35,700 1,576 1,228 38,951 39,000 1,764 1,401
29,101 29,150 1,207 903 32,401 32,450 1,391 1,057 35,701 35,750 1,579 1,231 39,001 39,050 1,767 1,404
29,151 29,200 1,209 904 32,451 32,500 1,394 1,060 35,751 35,800 1,582 1,233 39,051 39,100 1,770 1,406
29,201 29,250 1,212 906 32,501 32,550 1,396 1,063 35,801 35,850 1,585 1,236 39,101 39,150 1,773 1,409
29,251 29,300 1,214 908 32,551 32,600 1,399 1,065 35,851 35,900 1,587 1,238 39,151 39,200 1,776 1,412
29,301 29,350 1,217 909 32,601 32,650 1,402 1,068 35,901 35,950 1,590 1,241 39,201 39,250 1,778 1,414
29,351 29,400 1,220 911 32,651 32,700 1,405 1,070 35,951 36,000 1,593 1,244 39,251 39,300 1,781 1,417
29,401 29,450 1,222 912 32,701 32,750 1,408 1,073 36,001 36,050 1,596 1,246 39,301 39,350 1,784 1,420
29,451 29,500 1,225 914 32,751 32,800 1,411 1,076 36,051 36,100 1,599 1,249 39,351 39,400 1,787 1,422
29,501 29,550 1,228 915 32,801 32,850 1,414 1,078 36,101 36,150 1,602 1,252 39,401 39,450 1,790 1,425
29,551 29,600 1,230 917 32,851 32,900 1,416 1,081 36,151 36,200 1,605 1,254 39,451 39,500 1,793 1,427
29,601 29,650 1,233 918 32,901 32,950 1,419 1,084 36,201 36,250 1,607 1,257 39,501 39,550 1,795 1,430
29,651 29,700 1,235 920 32,951 33,000 1,422 1,086 36,251 36,300 1,610 1,259 39,551 39,600 1,798 1,433
|
|
202 2 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
39,601 39,650 1,801 1,435 42,901 42,950 1,989 1,609 46,201 46,250 2,177 1,782 49,501 49,550 2,365 1,955
39,651 39,700 1,804 1,438 42,951 43,000 1,992 1,611 46,251 46,300 2,180 1,784 49,551 49,600 2,368 1,958
39,701 39,750 1,807 1,441 43,001 43,050 1,995 1,614 46,301 46,350 2,183 1,787 49,601 49,650 2,371 1,960
39,751 39,800 1,810 1,443 43,051 43,100 1,998 1,616 46,351 46,400 2,186 1,790 49,651 49,700 2,374 1,963
39,801 39,850 1,813 1,446 43,101 43,150 2,001 1,619 46,401 46,450 2,189 1,792 49,701 49,750 2,377 1,966
39,851 39,900 1,815 1,448 43,151 43,200 2,004 1,622 46,451 46,500 2,192 1,795 49,751 49,800 2,380 1,968
39,901 39,950 1,818 1,451 43,201 43,250 2,006 1,624 46,501 46,550 2,194 1,798 49,801 49,850 2,383 1,971
39,951 40,000 1,821 1,454 43,251 43,300 2,009 1,627 46,551 46,600 2,197 1,800 49,851 49,900 2,385 1,973
40,001 40,050 1,824 1,456 43,301 43,350 2,012 1,630 46,601 46,650 2,200 1,803 49,901 49,950 2,388 1,976
40,051 40,100 1,827 1,459 43,351 43,400 2,015 1,632 46,651 46,700 2,203 1,805 49,951 50,000 2,391 1,979
40,101 40,150 1,830 1,462 43,401 43,450 2,018 1,635 46,701 46,750 2,206 1,808 50,001 50,050 2,394 1,981
40,151 40,200 1,833 1,464 43,451 43,500 2,021 1,637 46,751 46,800 2,209 1,811 50,051 50,100 2,397 1,984
40,201 40,250 1,835 1,467 43,501 43,550 2,023 1,640 46,801 46,850 2,212 1,813 50,101 50,150 2,400 1,987
40,251 40,300 1,838 1,469 43,551 43,600 2,026 1,643 46,851 46,900 2,214 1,816 50,151 50,200 2,403 1,989
40,301 40,350 1,841 1,472 43,601 43,650 2,029 1,645 46,901 46,950 2,217 1,819 50,201 50,250 2,405 1,992
40,351 40,400 1,844 1,475 43,651 43,700 2,032 1,648 46,951 47,000 2,220 1,821 50,251 50,300 2,408 1,994
40,401 40,450 1,847 1,477 43,701 43,750 2,035 1,651 47,001 47,050 2,223 1,824 50,301 50,350 2,411 1,997
40,451 40,500 1,850 1,480 43,751 43,800 2,038 1,653 47,051 47,100 2,226 1,826 50,351 50,400 2,414 2,000
40,501 40,550 1,852 1,483 43,801 43,850 2,041 1,656 47,101 47,150 2,229 1,829 50,401 50,450 2,417 2,002
40,551 40,600 1,855 1,485 43,851 43,900 2,043 1,658 47,151 47,200 2,232 1,832 50,451 50,500 2,420 2,005
40,601 40,650 1,858 1,488 43,901 43,950 2,046 1,661 47,201 47,250 2,234 1,834 50,501 50,550 2,422 2,008
40,651 40,700 1,861 1,490 43,951 44,000 2,049 1,664 47,251 47,300 2,237 1,837 50,551 50,600 2,425 2,010
40,701 40,750 1,864 1,493 44,001 44,050 2,052 1,666 47,301 47,350 2,240 1,840 50,601 50,650 2,428 2,013
40,751 40,800 1,867 1,496 44,051 44,100 2,055 1,669 47,351 47,400 2,243 1,842 50,651 50,700 2,431 2,015
40,801 40,850 1,870 1,498 44,101 44,150 2,058 1,672 47,401 47,450 2,246 1,845 50,701 50,750 2,434 2,018
40,851 40,900 1,872 1,501 44,151 44,200 2,061 1,674 47,451 47,500 2,249 1,847 50,751 50,800 2,437 2,021
40,901 40,950 1,875 1,504 44,201 44,250 2,063 1,677 47,501 47,550 2,251 1,850 50,801 50,850 2,440 2,023
40,951 41,000 1,878 1,506 44,251 44,300 2,066 1,679 47,551 47,600 2,254 1,853 50,851 50,900 2,442 2,026
41,001 41,050 1,881 1,509 44,301 44,350 2,069 1,682 47,601 47,650 2,257 1,855 50,901 50,950 2,445 2,029
41,051 41,100 1,884 1,511 44,351 44,400 2,072 1,685 47,651 47,700 2,260 1,858 50,951 51,000 2,448 2,031
41,101 41,150 1,887 1,514 44,401 44,450 2,075 1,687 47,701 47,750 2,263 1,861 51,001 51,050 2,451 2,034
41,151 41,200 1,890 1,517 44,451 44,500 2,078 1,690 47,751 47,800 2,266 1,863 51,051 51,100 2,454 2,036
41,201 41,250 1,892 1,519 44,501 44,550 2,080 1,693 47,801 47,850 2,269 1,866 51,101 51,150 2,457 2,039
41,251 41,300 1,895 1,522 44,551 44,600 2,083 1,695 47,851 47,900 2,271 1,868 51,151 51,200 2,460 2,042
41,301 41,350 1,898 1,525 44,601 44,650 2,086 1,698 47,901 47,950 2,274 1,871 51,201 51,250 2,462 2,044
41,351 41,400 1,901 1,527 44,651 44,700 2,089 1,700 47,951 48,000 2,277 1,874 51,251 51,300 2,465 2,047
41,401 41,450 1,904 1,530 44,701 44,750 2,092 1,703 48,001 48,050 2,280 1,876 51,301 51,350 2,468 2,050
41,451 41,500 1,907 1,532 44,751 44,800 2,095 1,706 48,051 48,100 2,283 1,879 51,351 51,400 2,471 2,052
41,501 41,550 1,909 1,535 44,801 44,850 2,098 1,708 48,101 48,150 2,286 1,882 51,401 51,450 2,474 2,055
41,551 41,600 1,912 1,538 44,851 44,900 2,100 1,711 48,151 48,200 2,289 1,884 51,451 51,500 2,477 2,057
41,601 41,650 1,915 1,540 44,901 44,950 2,103 1,714 48,201 48,250 2,291 1,887 51,501 51,550 2,479 2,060
41,651 41,700 1,918 1,543 44,951 45,000 2,106 1,716 48,251 48,300 2,294 1,889 51,551 51,600 2,482 2,063
41,701 41,750 1,921 1,546 45,001 45,050 2,109 1,719 48,301 48,350 2,297 1,892 51,601 51,650 2,485 2,065
41,751 41,800 1,924 1,548 45,051 45,100 2,112 1,721 48,351 48,400 2,300 1,895 51,651 51,700 2,488 2,068
41,801 41,850 1,927 1,551 45,101 45,150 2,115 1,724 48,401 48,450 2,303 1,897 51,701 51,750 2,491 2,071
41,851 41,900 1,929 1,553 45,151 45,200 2,118 1,727 48,451 48,500 2,306 1,900 51,751 51,800 2,494 2,073
41,901 41,950 1,932 1,556 45,201 45,250 2,120 1,729 48,501 48,550 2,308 1,903 51,801 51,850 2,497 2,076
41,951 42,000 1,935 1,559 45,251 45,300 2,123 1,732 48,551 48,600 2,311 1,905 51,851 51,900 2,499 2,078
42,001 42,050 1,938 1,561 45,301 45,350 2,126 1,735 48,601 48,650 2,314 1,908 51,901 51,950 2,502 2,081
42,051 42,100 1,941 1,564 45,351 45,400 2,129 1,737 48,651 48,700 2,317 1,910 51,951 52,000 2,505 2,084
42,101 42,150 1,944 1,567 45,401 45,450 2,132 1,740 48,701 48,750 2,320 1,913 52,001 52,050 2,508 2,086
42,151 42,200 1,947 1,569 45,451 45,500 2,135 1,742 48,751 48,800 2,323 1,916 52,051 52,100 2,511 2,089
42,201 42,250 1,949 1,572 45,501 45,550 2,137 1,745 48,801 48,850 2,326 1,918 52,101 52,150 2,514 2,092
42,251 42,300 1,952 1,574 45,551 45,600 2,140 1,748 48,851 48,900 2,328 1,921 52,151 52,200 2,517 2,094
42,301 42,350 1,955 1,577 45,601 45,650 2,143 1,750 48,901 48,950 2,331 1,924 52,201 52,250 2,519 2,097
42,351 42,400 1,958 1,580 45,651 45,700 2,146 1,753 48,951 49,000 2,334 1,926 52,251 52,300 2,522 2,099
42,401 42,450 1,961 1,582 45,701 45,750 2,149 1,756 49,001 49,050 2,337 1,929 52,301 52,350 2,525 2,102
42,451 42,500 1,964 1,585 45,751 45,800 2,152 1,758 49,051 49,100 2,340 1,931 52,351 52,400 2,528 2,105
42,501 42,550 1,966 1,588 45,801 45,850 2,155 1,761 49,101 49,150 2,343 1,934 52,401 52,450 2,531 2,107
42,551 42,600 1,969 1,590 45,851 45,900 2,157 1,763 49,151 49,200 2,346 1,937 52,451 52,500 2,534 2,110
42,601 42,650 1,972 1,593 45,901 45,950 2,160 1,766 49,201 49,250 2,348 1,939 52,501 52,550 2,536 2,113
42,651 42,700 1,975 1,595 45,951 46,000 2,163 1,769 49,251 49,300 2,351 1,942 52,551 52,600 2,539 2,115
42,701 42,750 1,978 1,598 46,001 46,050 2,166 1,771 49,301 49,350 2,354 1,945 52,601 52,650 2,542 2,118
42,751 42,800 1,981 1,601 46,051 46,100 2,169 1,774 49,351 49,400 2,357 1,947 52,651 52,700 2,545 2,120
42,801 42,850 1,984 1,603 46,101 46,150 2,172 1,777 49,401 49,450 2,360 1,950 52,701 52,750 2,548 2,123
42,851 42,900 1,986 1,606 46,151 46,200 2,175 1,779 49,451 49,500 2,363 1,952 52,751 52,800 2,551 2,126
|
|
2022 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
52,801 52,850 2,554 2,128 56,101 56,150 2,742 2,302 59,401 59,450 2,930 2,475 62,701 62,750 3,118 2,660
52,851 52,900 2,556 2,131 56,151 56,200 2,745 2,304 59,451 59,500 2,933 2,477 62,751 62,800 3,121 2,663
52,901 52,950 2,559 2,134 56,201 56,250 2,747 2,307 59,501 59,550 2,935 2,480 62,801 62,850 3,124 2,666
52,951 53,000 2,562 2,136 56,251 56,300 2,750 2,309 59,551 59,600 2,938 2,483 62,851 62,900 3,126 2,669
53,001 53,050 2,565 2,139 56,301 56,350 2,753 2,312 59,601 59,650 2,941 2,485 62,901 62,950 3,129 2,672
53,051 53,100 2,568 2,141 56,351 56,400 2,756 2,315 59,651 59,700 2,944 2,488 62,951 63,000 3,132 2,675
53,101 53,150 2,571 2,144 56,401 56,450 2,759 2,317 59,701 59,750 2,947 2,491 63,001 63,050 3,135 2,677
53,151 53,200 2,574 2,147 56,451 56,500 2,762 2,320 59,751 59,800 2,950 2,493 63,051 63,100 3,138 2,680
53,201 53,250 2,576 2,149 56,501 56,550 2,764 2,323 59,801 59,850 2,953 2,496 63,101 63,150 3,141 2,683
53,251 53,300 2,579 2,152 56,551 56,600 2,767 2,325 59,851 59,900 2,955 2,498 63,151 63,200 3,144 2,686
53,301 53,350 2,582 2,155 56,601 56,650 2,770 2,328 59,901 59,950 2,958 2,501 63,201 63,250 3,146 2,689
53,351 53,400 2,585 2,157 56,651 56,700 2,773 2,330 59,951 60,000 2,961 2,504 63,251 63,300 3,149 2,692
53,401 53,450 2,588 2,160 56,701 56,750 2,776 2,333 60,001 60,050 2,964 2,506 63,301 63,350 3,152 2,695
53,451 53,500 2,591 2,162 56,751 56,800 2,779 2,336 60,051 60,100 2,967 2,509 63,351 63,400 3,155 2,697
53,501 53,550 2,593 2,165 56,801 56,850 2,782 2,338 60,101 60,150 2,970 2,512 63,401 63,450 3,158 2,700
53,551 53,600 2,596 2,168 56,851 56,900 2,784 2,341 60,151 60,200 2,973 2,515 63,451 63,500 3,161 2,703
53,601 53,650 2,599 2,170 56,901 56,950 2,787 2,344 60,201 60,250 2,975 2,518 63,501 63,550 3,163 2,706
53,651 53,700 2,602 2,173 56,951 57,000 2,790 2,346 60,251 60,300 2,978 2,521 63,551 63,600 3,166 2,709
53,701 53,750 2,605 2,176 57,001 57,050 2,793 2,349 60,301 60,350 2,981 2,524 63,601 63,650 3,169 2,712
53,751 53,800 2,608 2,178 57,051 57,100 2,796 2,351 60,351 60,400 2,984 2,526 63,651 63,700 3,172 2,715
53,801 53,850 2,611 2,181 57,101 57,150 2,799 2,354 60,401 60,450 2,987 2,529 63,701 63,750 3,175 2,717
53,851 53,900 2,613 2,183 57,151 57,200 2,802 2,357 60,451 60,500 2,990 2,532 63,751 63,800 3,178 2,720
53,901 53,950 2,616 2,186 57,201 57,250 2,804 2,359 60,501 60,550 2,992 2,535 63,801 63,850 3,181 2,723
53,951 54,000 2,619 2,189 57,251 57,300 2,807 2,362 60,551 60,600 2,995 2,538 63,851 63,900 3,183 2,726
54,001 54,050 2,622 2,191 57,301 57,350 2,810 2,365 60,601 60,650 2,998 2,541 63,901 63,950 3,186 2,729
54,051 54,100 2,625 2,194 57,351 57,400 2,813 2,367 60,651 60,700 3,001 2,544 63,951 64,000 3,189 2,732
54,101 54,150 2,628 2,197 57,401 57,450 2,816 2,370 60,701 60,750 3,004 2,546 64,001 64,050 3,192 2,734
54,151 54,200 2,631 2,199 57,451 57,500 2,819 2,372 60,751 60,800 3,007 2,549 64,051 64,100 3,195 2,737
54,201 54,250 2,633 2,202 57,501 57,550 2,821 2,375 60,801 60,850 3,010 2,552 64,101 64,150 3,198 2,740
54,251 54,300 2,636 2,204 57,551 57,600 2,824 2,378 60,851 60,900 3,012 2,555 64,151 64,200 3,201 2,743
54,301 54,350 2,639 2,207 57,601 57,650 2,827 2,380 60,901 60,950 3,015 2,558 64,201 64,250 3,203 2,746
54,351 54,400 2,642 2,210 57,651 57,700 2,830 2,383 60,951 61,000 3,018 2,561 64,251 64,300 3,206 2,749
54,401 54,450 2,645 2,212 57,701 57,750 2,833 2,386 61,001 61,050 3,021 2,563 64,301 64,350 3,209 2,752
54,451 54,500 2,648 2,215 57,751 57,800 2,836 2,388 61,051 61,100 3,024 2,566 64,351 64,400 3,212 2,754
54,501 54,550 2,650 2,218 57,801 57,850 2,839 2,391 61,101 61,150 3,027 2,569 64,401 64,450 3,215 2,757
54,551 54,600 2,653 2,220 57,851 57,900 2,841 2,393 61,151 61,200 3,030 2,572 64,451 64,500 3,218 2,760
54,601 54,650 2,656 2,223 57,901 57,950 2,844 2,396 61,201 61,250 3,032 2,575 64,501 64,550 3,220 2,763
54,651 54,700 2,659 2,225 57,951 58,000 2,847 2,399 61,251 61,300 3,035 2,578 64,551 64,600 3,223 2,766
54,701 54,750 2,662 2,228 58,001 58,050 2,850 2,401 61,301 61,350 3,038 2,581 64,601 64,650 3,226 2,769
54,751 54,800 2,665 2,231 58,051 58,100 2,853 2,404 61,351 61,400 3,041 2,583 64,651 64,700 3,229 2,772
54,801 54,850 2,668 2,233 58,101 58,150 2,856 2,407 61,401 61,450 3,044 2,586 64,701 64,750 3,232 2,774
54,851 54,900 2,670 2,236 58,151 58,200 2,859 2,409 61,451 61,500 3,047 2,589 64,751 64,800 3,235 2,777
54,901 54,950 2,673 2,239 58,201 58,250 2,861 2,412 61,501 61,550 3,049 2,592 64,801 64,850 3,238 2,780
54,951 55,000 2,676 2,241 58,251 58,300 2,864 2,414 61,551 61,600 3,052 2,595 64,851 64,900 3,240 2,783
55,001 55,050 2,679 2,244 58,301 58,350 2,867 2,417 61,601 61,650 3,055 2,598 64,901 64,950 3,243 2,786
55,051 55,100 2,682 2,246 58,351 58,400 2,870 2,420 61,651 61,700 3,058 2,601 64,951 65,000 3,246 2,789
55,101 55,150 2,685 2,249 58,401 58,450 2,873 2,422 61,701 61,750 3,061 2,603 65,001 65,050 3,249 2,791
55,151 55,200 2,688 2,252 58,451 58,500 2,876 2,425 61,751 61,800 3,064 2,606 65,051 65,100 3,252 2,794
55,201 55,250 2,690 2,254 58,501 58,550 2,878 2,428 61,801 61,850 3,067 2,609 65,101 65,150 3,255 2,797
55,251 55,300 2,693 2,257 58,551 58,600 2,881 2,430 61,851 61,900 3,069 2,612 65,151 65,200 3,258 2,800
55,301 55,350 2,696 2,260 58,601 58,650 2,884 2,433 61,901 61,950 3,072 2,615 65,201 65,250 3,260 2,803
55,351 55,400 2,699 2,262 58,651 58,700 2,887 2,435 61,951 62,000 3,075 2,618 65,251 65,300 3,263 2,806
55,401 55,450 2,702 2,265 58,701 58,750 2,890 2,438 62,001 62,050 3,078 2,620 65,301 65,350 3,266 2,809
55,451 55,500 2,705 2,267 58,751 58,800 2,893 2,441 62,051 62,100 3,081 2,623 65,351 65,400 3,269 2,811
55,501 55,550 2,707 2,270 58,801 58,850 2,896 2,443 62,101 62,150 3,084 2,626 65,401 65,450 3,272 2,814
55,551 55,600 2,710 2,273 58,851 58,900 2,898 2,446 62,151 62,200 3,087 2,629 65,451 65,500 3,275 2,817
55,601 55,650 2,713 2,275 58,901 58,950 2,901 2,449 62,201 62,250 3,089 2,632 65,501 65,550 3,277 2,820
55,651 55,700 2,716 2,278 58,951 59,000 2,904 2,451 62,251 62,300 3,092 2,635 65,551 65,600 3,280 2,823
55,701 55,750 2,719 2,281 59,001 59,050 2,907 2,454 62,301 62,350 3,095 2,638 65,601 65,650 3,283 2,826
55,751 55,800 2,722 2,283 59,051 59,100 2,910 2,456 62,351 62,400 3,098 2,640 65,651 65,700 3,286 2,829
55,801 55,850 2,725 2,286 59,101 59,150 2,913 2,459 62,401 62,450 3,101 2,643 65,701 65,750 3,289 2,831
55,851 55,900 2,727 2,288 59,151 59,200 2,916 2,462 62,451 62,500 3,104 2,646 65,751 65,800 3,292 2,834
55,901 55,950 2,730 2,291 59,201 59,250 2,918 2,464 62,501 62,550 3,106 2,649 65,801 65,850 3,295 2,837
55,951 56,000 2,733 2,294 59,251 59,300 2,921 2,467 62,551 62,600 3,109 2,652 65,851 65,900 3,297 2,840
56,001 56,050 2,736 2,296 59,301 59,350 2,924 2,470 62,601 62,650 3,112 2,655 65,901 65,950 3,300 2,843
56,051 56,100 2,739 2,299 59,351 59,400 2,927 2,472 62,651 62,700 3,115 2,658 65,951 66,000 3,303 2,846
|
|
2022 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
66,001 66,050 3,306 2,848 69,301 69,350 3,494 3,037 72,601 72,650 3,682 3,225 75,901 75,950 3,870 3,413
66,051 66,100 3,309 2,851 69,351 69,400 3,497 3,039 72,651 72,700 3,685 3,228 75,951 76,000 3,873 3,416
66,101 66,150 3,312 2,854 69,401 69,450 3,500 3,042 72,701 72,750 3,688 3,230 76,001 76,050 3,876 3,418
66,151 66,200 3,315 2,857 69,451 69,500 3,503 3,045 72,751 72,800 3,691 3,233 76,051 76,100 3,879 3,421
66,201 66,250 3,317 2,860 69,501 69,550 3,505 3,048 72,801 72,850 3,694 3,236 76,101 76,150 3,882 3,424
66,251 66,300 3,320 2,863 69,551 69,600 3,508 3,051 72,851 72,900 3,696 3,239 76,151 76,200 3,885 3,427
66,301 66,350 3,323 2,866 69,601 69,650 3,511 3,054 72,901 72,950 3,699 3,242 76,201 76,250 3,887 3,430
66,351 66,400 3,326 2,868 69,651 69,700 3,514 3,057 72,951 73,000 3,702 3,245 76,251 76,300 3,890 3,433
66,401 66,450 3,329 2,871 69,701 69,750 3,517 3,059 73,001 73,050 3,705 3,247 76,301 76,350 3,893 3,436
66,451 66,500 3,332 2,874 69,751 69,800 3,520 3,062 73,051 73,100 3,708 3,250 76,351 76,400 3,896 3,438
66,501 66,550 3,334 2,877 69,801 69,850 3,523 3,065 73,101 73,150 3,711 3,253 76,401 76,450 3,899 3,441
66,551 66,600 3,337 2,880 69,851 69,900 3,525 3,068 73,151 73,200 3,714 3,256 76,451 76,500 3,902 3,444
66,601 66,650 3,340 2,883 69,901 69,950 3,528 3,071 73,201 73,250 3,716 3,259 76,501 76,550 3,904 3,447
66,651 66,700 3,343 2,886 69,951 70,000 3,531 3,074 73,251 73,300 3,719 3,262 76,551 76,600 3,907 3,450
66,701 66,750 3,346 2,888 70,001 70,050 3,534 3,076 73,301 73,350 3,722 3,265 76,601 76,650 3,910 3,453
66,751 66,800 3,349 2,891 70,051 70,100 3,537 3,079 73,351 73,400 3,725 3,267 76,651 76,700 3,913 3,456
66,801 66,850 3,352 2,894 70,101 70,150 3,540 3,082 73,401 73,450 3,728 3,270 76,701 76,750 3,916 3,458
66,851 66,900 3,354 2,897 70,151 70,200 3,543 3,085 73,451 73,500 3,731 3,273 76,751 76,800 3,919 3,461
66,901 66,950 3,357 2,900 70,201 70,250 3,545 3,088 73,501 73,550 3,733 3,276 76,801 76,850 3,922 3,464
66,951 67,000 3,360 2,903 70,251 70,300 3,548 3,091 73,551 73,600 3,736 3,279 76,851 76,900 3,924 3,467
67,001 67,050 3,363 2,905 70,301 70,350 3,551 3,094 73,601 73,650 3,739 3,282 76,901 76,950 3,927 3,470
67,051 67,100 3,366 2,908 70,351 70,400 3,554 3,096 73,651 73,700 3,742 3,285 76,951 77,000 3,930 3,473
67,101 67,150 3,369 2,911 70,401 70,450 3,557 3,099 73,701 73,750 3,745 3,287 77,001 77,050 3,933 3,475
67,151 67,200 3,372 2,914 70,451 70,500 3,560 3,102 73,751 73,800 3,748 3,290 77,051 77,100 3,936 3,478
67,201 67,250 3,374 2,917 70,501 70,550 3,562 3,105 73,801 73,850 3,751 3,293 77,101 77,150 3,939 3,481
67,251 67,300 3,377 2,920 70,551 70,600 3,565 3,108 73,851 73,900 3,753 3,296 77,151 77,200 3,942 3,484
67,301 67,350 3,380 2,923 70,601 70,650 3,568 3,111 73,901 73,950 3,756 3,299 77,201 77,250 3,944 3,487
67,351 67,400 3,383 2,925 70,651 70,700 3,571 3,114 73,951 74,000 3,759 3,302 77,251 77,300 3,947 3,490
67,401 67,450 3,386 2,928 70,701 70,750 3,574 3,116 74,001 74,050 3,762 3,304 77,301 77,350 3,950 3,493
67,451 67,500 3,389 2,931 70,751 70,800 3,577 3,119 74,051 74,100 3,765 3,307 77,351 77,400 3,953 3,495
67,501 67,550 3,391 2,934 70,801 70,850 3,580 3,122 74,101 74,150 3,768 3,310 77,401 77,450 3,956 3,498
67,551 67,600 3,394 2,937 70,851 70,900 3,582 3,125 74,151 74,200 3,771 3,313 77,451 77,500 3,959 3,501
67,601 67,650 3,397 2,940 70,901 70,950 3,585 3,128 74,201 74,250 3,773 3,316 77,501 77,550 3,961 3,504
67,651 67,700 3,400 2,943 70,951 71,000 3,588 3,131 74,251 74,300 3,776 3,319 77,551 77,600 3,964 3,507
67,701 67,750 3,403 2,945 71,001 71,050 3,591 3,133 74,301 74,350 3,779 3,322 77,601 77,650 3,967 3,510
67,751 67,800 3,406 2,948 71,051 71,100 3,594 3,136 74,351 74,400 3,782 3,324 77,651 77,700 3,970 3,513
67,801 67,850 3,409 2,951 71,101 71,150 3,597 3,139 74,401 74,450 3,785 3,327 77,701 77,750 3,973 3,515
67,851 67,900 3,411 2,954 71,151 71,200 3,600 3,142 74,451 74,500 3,788 3,330 77,751 77,800 3,976 3,518
67,901 67,950 3,414 2,957 71,201 71,250 3,602 3,145 74,501 74,550 3,790 3,333 77,801 77,850 3,979 3,521
67,951 68,000 3,417 2,960 71,251 71,300 3,605 3,148 74,551 74,600 3,793 3,336 77,851 77,900 3,981 3,524
68,001 68,050 3,420 2,962 71,301 71,350 3,608 3,151 74,601 74,650 3,796 3,339 77,901 77,950 3,984 3,527
68,051 68,100 3,423 2,965 71,351 71,400 3,611 3,153 74,651 74,700 3,799 3,342 77,951 78,000 3,987 3,530
68,101 68,150 3,426 2,968 71,401 71,450 3,614 3,156 74,701 74,750 3,802 3,344 78,001 78,050 3,990 3,532
68,151 68,200 3,429 2,971 71,451 71,500 3,617 3,159 74,751 74,800 3,805 3,347 78,051 78,100 3,993 3,535
68,201 68,250 3,431 2,974 71,501 71,550 3,619 3,162 74,801 74,850 3,808 3,350 78,101 78,150 3,996 3,538
68,251 68,300 3,434 2,977 71,551 71,600 3,622 3,165 74,851 74,900 3,810 3,353 78,151 78,200 3,999 3,541
68,301 68,350 3,437 2,980 71,601 71,650 3,625 3,168 74,901 74,950 3,813 3,356 78,201 78,250 4,001 3,544
68,351 68,400 3,440 2,982 71,651 71,700 3,628 3,171 74,951 75,000 3,816 3,359 78,251 78,300 4,004 3,547
68,401 68,450 3,443 2,985 71,701 71,750 3,631 3,173 75,001 75,050 3,819 3,361 78,301 78,350 4,007 3,550
68,451 68,500 3,446 2,988 71,751 71,800 3,634 3,176 75,051 75,100 3,822 3,364 78,351 78,400 4,010 3,552
68,501 68,550 3,448 2,991 71,801 71,850 3,637 3,179 75,101 75,150 3,825 3,367 78,401 78,450 4,013 3,555
68,551 68,600 3,451 2,994 71,851 71,900 3,639 3,182 75,151 75,200 3,828 3,370 78,451 78,500 4,016 3,558
68,601 68,650 3,454 2,997 71,901 71,950 3,642 3,185 75,201 75,250 3,830 3,373 78,501 78,550 4,018 3,561
68,651 68,700 3,457 3,000 71,951 72,000 3,645 3,188 75,251 75,300 3,833 3,376 78,551 78,600 4,021 3,564
68,701 68,750 3,460 3,002 72,001 72,050 3,648 3,190 75,301 75,350 3,836 3,379 78,601 78,650 4,024 3,567
68,751 68,800 3,463 3,005 72,051 72,100 3,651 3,193 75,351 75,400 3,839 3,381 78,651 78,700 4,027 3,570
68,801 68,850 3,466 3,008 72,101 72,150 3,654 3,196 75,401 75,450 3,842 3,384 78,701 78,750 4,030 3,572
68,851 68,900 3,468 3,011 72,151 72,200 3,657 3,199 75,451 75,500 3,845 3,387 78,751 78,800 4,033 3,575
68,901 68,950 3,471 3,014 72,201 72,250 3,659 3,202 75,501 75,550 3,847 3,390 78,801 78,850 4,036 3,578
68,951 69,000 3,474 3,017 72,251 72,300 3,662 3,205 75,551 75,600 3,850 3,393 78,851 78,900 4,038 3,581
69,001 69,050 3,477 3,019 72,301 72,350 3,665 3,208 75,601 75,650 3,853 3,396 78,901 78,950 4,041 3,584
69,051 69,100 3,480 3,022 72,351 72,400 3,668 3,210 75,651 75,700 3,856 3,399 78,951 79,000 4,044 3,587
69,101 69,150 3,483 3,025 72,401 72,450 3,671 3,213 75,701 75,750 3,859 3,401 79,001 79,050 4,047 3,589
69,151 69,200 3,486 3,028 72,451 72,500 3,674 3,216 75,751 75,800 3,862 3,404 79,051 79,100 4,050 3,592
69,201 69,250 3,488 3,031 72,501 72,550 3,676 3,219 75,801 75,850 3,865 3,407 79,101 79,150 4,053 3,595
69,251 69,300 3,491 3,034 72,551 72,600 3,679 3,222 75,851 75,900 3,867 3,410 79,151 79,200 4,056 3,598
|
|
2022 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
79,201 79,250 4,058 3,601 82,501 82,550 4,246 3,789 85,801 85,850 4,435 3,977 89,101 89,150 4,623 4,165
79,251 79,300 4,061 3,604 82,551 82,600 4,249 3,792 85,851 85,900 4,437 3,980 89,151 89,200 4,626 4,168
79,301 79,350 4,064 3,607 82,601 82,650 4,252 3,795 85,901 85,950 4,440 3,983 89,201 89,250 4,628 4,171
79,351 79,400 4,067 3,609 82,651 82,700 4,255 3,798 85,951 86,000 4,443 3,986 89,251 89,300 4,631 4,174
79,401 79,450 4,070 3,612 82,701 82,750 4,258 3,800 86,001 86,050 4,446 3,988 89,301 89,350 4,634 4,177
79,451 79,500 4,073 3,615 82,751 82,800 4,261 3,803 86,051 86,100 4,449 3,991 89,351 89,400 4,637 4,179
79,501 79,550 4,075 3,618 82,801 82,850 4,264 3,806 86,101 86,150 4,452 3,994 89,401 89,450 4,640 4,182
79,551 79,600 4,078 3,621 82,851 82,900 4,266 3,809 86,151 86,200 4,455 3,997 89,451 89,500 4,643 4,185
79,601 79,650 4,081 3,624 82,901 82,950 4,269 3,812 86,201 86,250 4,457 4,000 89,501 89,550 4,645 4,188
79,651 79,700 4,084 3,627 82,951 83,000 4,272 3,815 86,251 86,300 4,460 4,003 89,551 89,600 4,648 4,191
79,701 79,750 4,087 3,629 83,001 83,050 4,275 3,817 86,301 86,350 4,463 4,006 89,601 89,650 4,651 4,194
79,751 79,800 4,090 3,632 83,051 83,100 4,278 3,820 86,351 86,400 4,466 4,008 89,651 89,700 4,654 4,197
79,801 79,850 4,093 3,635 83,101 83,150 4,281 3,823 86,401 86,450 4,469 4,011 89,701 89,750 4,657 4,199
79,851 79,900 4,095 3,638 83,151 83,200 4,284 3,826 86,451 86,500 4,472 4,014 89,751 89,800 4,660 4,202
79,901 79,950 4,098 3,641 83,201 83,250 4,286 3,829 86,501 86,550 4,474 4,017 89,801 89,850 4,663 4,205
79,951 80,000 4,101 3,644 83,251 83,300 4,289 3,832 86,551 86,600 4,477 4,020 89,851 89,900 4,665 4,208
80,001 80,050 4,104 3,646 83,301 83,350 4,292 3,835 86,601 86,650 4,480 4,023 89,901 89,950 4,668 4,211
80,051 80,100 4,107 3,649 83,351 83,400 4,295 3,837 86,651 86,700 4,483 4,026 89,951 90,000 4,671 4,214
80,101 80,150 4,110 3,652 83,401 83,450 4,298 3,840 86,701 86,750 4,486 4,028 90,001 90,050 4,674 4,216
80,151 80,200 4,113 3,655 83,451 83,500 4,301 3,843 86,751 86,800 4,489 4,031 90,051 90,100 4,677 4,219
80,201 80,250 4,115 3,658 83,501 83,550 4,303 3,846 86,801 86,850 4,492 4,034 90,101 90,150 4,680 4,222
80,251 80,300 4,118 3,661 83,551 83,600 4,306 3,849 86,851 86,900 4,494 4,037 90,151 90,200 4,683 4,225
80,301 80,350 4,121 3,664 83,601 83,650 4,309 3,852 86,901 86,950 4,497 4,040 90,201 90,250 4,685 4,228
80,351 80,400 4,124 3,666 83,651 83,700 4,312 3,855 86,951 87,000 4,500 4,043 90,251 90,300 4,688 4,231
80,401 80,450 4,127 3,669 83,701 83,750 4,315 3,857 87,001 87,050 4,503 4,045 90,301 90,350 4,691 4,234
80,451 80,500 4,130 3,672 83,751 83,800 4,318 3,860 87,051 87,100 4,506 4,048 90,351 90,400 4,694 4,236
80,501 80,550 4,132 3,675 83,801 83,850 4,321 3,863 87,101 87,150 4,509 4,051 90,401 90,450 4,697 4,239
80,551 80,600 4,135 3,678 83,851 83,900 4,323 3,866 87,151 87,200 4,512 4,054 90,451 90,500 4,700 4,242
80,601 80,650 4,138 3,681 83,901 83,950 4,326 3,869 87,201 87,250 4,514 4,057 90,501 90,550 4,702 4,245
80,651 80,700 4,141 3,684 83,951 84,000 4,329 3,872 87,251 87,300 4,517 4,060 90,551 90,600 4,705 4,248
80,701 80,750 4,144 3,686 84,001 84,050 4,332 3,874 87,301 87,350 4,520 4,063 90,601 90,650 4,708 4,251
80,751 80,800 4,147 3,689 84,051 84,100 4,335 3,877 87,351 87,400 4,523 4,065 90,651 90,700 4,711 4,254
80,801 80,850 4,150 3,692 84,101 84,150 4,338 3,880 87,401 87,450 4,526 4,068 90,701 90,750 4,714 4,256
80,851 80,900 4,152 3,695 84,151 84,200 4,341 3,883 87,451 87,500 4,529 4,071 90,751 90,800 4,717 4,259
80,901 80,950 4,155 3,698 84,201 84,250 4,343 3,886 87,501 87,550 4,531 4,074 90,801 90,850 4,720 4,262
80,951 81,000 4,158 3,701 84,251 84,300 4,346 3,889 87,551 87,600 4,534 4,077 90,851 90,900 4,722 4,265
81,001 81,050 4,161 3,703 84,301 84,350 4,349 3,892 87,601 87,650 4,537 4,080 90,901 90,950 4,725 4,268
81,051 81,100 4,164 3,706 84,351 84,400 4,352 3,894 87,651 87,700 4,540 4,083 90,951 91,000 4,728 4,271
81,101 81,150 4,167 3,709 84,401 84,450 4,355 3,897 87,701 87,750 4,543 4,085 91,001 91,050 4,731 4,273
81,151 81,200 4,170 3,712 84,451 84,500 4,358 3,900 87,751 87,800 4,546 4,088 91,051 91,100 4,734 4,276
81,201 81,250 4,172 3,715 84,501 84,550 4,360 3,903 87,801 87,850 4,549 4,091 91,101 91,150 4,737 4,279
81,251 81,300 4,175 3,718 84,551 84,600 4,363 3,906 87,851 87,900 4,551 4,094 91,151 91,200 4,740 4,282
81,301 81,350 4,178 3,721 84,601 84,650 4,366 3,909 87,901 87,950 4,554 4,097 91,201 91,250 4,742 4,285
81,351 81,400 4,181 3,723 84,651 84,700 4,369 3,912 87,951 88,000 4,557 4,100 91,251 91,300 4,745 4,288
81,401 81,450 4,184 3,726 84,701 84,750 4,372 3,914 88,001 88,050 4,560 4,102 91,301 91,350 4,748 4,291
81,451 81,500 4,187 3,729 84,751 84,800 4,375 3,917 88,051 88,100 4,563 4,105 91,351 91,400 4,751 4,293
81,501 81,550 4,189 3,732 84,801 84,850 4,378 3,920 88,101 88,150 4,566 4,108 91,401 91,450 4,754 4,296
81,551 81,600 4,192 3,735 84,851 84,900 4,380 3,923 88,151 88,200 4,569 4,111 91,451 91,500 4,757 4,299
81,601 81,650 4,195 3,738 84,901 84,950 4,383 3,926 88,201 88,250 4,571 4,114 91,501 91,550 4,759 4,302
81,651 81,700 4,198 3,741 84,951 85,000 4,386 3,929 88,251 88,300 4,574 4,117 91,551 91,600 4,762 4,305
81,701 81,750 4,201 3,743 85,001 85,050 4,389 3,931 88,301 88,350 4,577 4,120 91,601 91,650 4,765 4,308
81,751 81,800 4,204 3,746 85,051 85,100 4,392 3,934 88,351 88,400 4,580 4,122 91,651 91,700 4,768 4,311
81,801 81,850 4,207 3,749 85,101 85,150 4,395 3,937 88,401 88,450 4,583 4,125 91,701 91,750 4,771 4,313
81,851 81,900 4,209 3,752 85,151 85,200 4,398 3,940 88,451 88,500 4,586 4,128 91,751 91,800 4,774 4,316
81,901 81,950 4,212 3,755 85,201 85,250 4,400 3,943 88,501 88,550 4,588 4,131 91,801 91,850 4,777 4,319
81,951 82,000 4,215 3,758 85,251 85,300 4,403 3,946 88,551 88,600 4,591 4,134 91,851 91,900 4,779 4,322
82,001 82,050 4,218 3,760 85,301 85,350 4,406 3,949 88,601 88,650 4,594 4,137 91,901 91,950 4,782 4,325
82,051 82,100 4,221 3,763 85,351 85,400 4,409 3,951 88,651 88,700 4,597 4,140 91,951 92,000 4,785 4,328
82,101 82,150 4,224 3,766 85,401 85,450 4,412 3,954 88,701 88,750 4,600 4,142 92,001 92,050 4,788 4,330
82,151 82,200 4,227 3,769 85,451 85,500 4,415 3,957 88,751 88,800 4,603 4,145 92,051 92,100 4,791 4,333
82,201 82,250 4,229 3,772 85,501 85,550 4,417 3,960 88,801 88,850 4,606 4,148 92,101 92,150 4,794 4,336
82,251 82,300 4,232 3,775 85,551 85,600 4,420 3,963 88,851 88,900 4,608 4,151 92,151 92,200 4,797 4,339
82,301 82,350 4,235 3,778 85,601 85,650 4,423 3,966 88,901 88,950 4,611 4,154 92,201 92,250 4,799 4,342
82,351 82,400 4,238 3,780 85,651 85,700 4,426 3,969 88,951 89,000 4,614 4,157 92,251 92,300 4,802 4,345
82,401 82,450 4,241 3,783 85,701 85,750 4,429 3,971 89,001 89,050 4,617 4,159 92,301 92,350 4,805 4,348
82,451 82,500 4,244 3,786 85,751 85,800 4,432 3,974 89,051 89,100 4,620 4,162 92,351 92,400 4,808 4,350
|
|
2022 KANSAS TAX TABLE (continued)
and you are and you are and you are and you are
If line 7, Single, If line 7, Single, If line 7, Single, If line 7, Single,
Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married Form K-40 Head of Married
Household Filing Household Filing Household Filing Household Filing
is — or Married Joint is — or Married Joint is — or Married Joint is — or Married Joint
Filing Filing Filing Filing
Separate Separate Separate Separate
at but not at but not at but not at but not
least more than your tax is least more than your tax is least more than your tax is least more than your tax is
92,401 92,450 4,811 4,353 94,301 94,350 4,919 4,462 96,201 96,250 5,027 4,570 98,101 98,150 5,136 4,678
92,451 92,500 4,814 4,356 94,351 94,400 4,922 4,464 96,251 96,300 5,030 4,573 98,151 98,200 5,139 4,681
92,501 92,550 4,816 4,359 94,401 94,450 4,925 4,467 96,301 96,350 5,033 4,576 98,201 98,250 5,141 4,684
92,551 92,600 4,819 4,362 94,451 94,500 4,928 4,470 96,351 96,400 5,036 4,578 98,251 98,300 5,144 4,687
92,601 92,650 4,822 4,365 94,501 94,550 4,930 4,473 96,401 96,450 5,039 4,581 98,301 98,350 5,147 4,690
92,651 92,700 4,825 4,368 94,551 94,600 4,933 4,476 96,451 96,500 5,042 4,584 98,351 98,400 5,150 4,692
92,701 92,750 4,828 4,370 94,601 94,650 4,936 4,479 96,501 96,550 5,044 4,587 98,401 98,450 5,153 4,695
92,751 92,800 4,831 4,373 94,651 94,700 4,939 4,482 96,551 96,600 5,047 4,590 98,451 98,500 5,156 4,698
92,801 92,850 4,834 4,376 94,701 94,750 4,942 4,484 96,601 96,650 5,050 4,593 98,501 98,550 5,158 4,701
92,851 92,900 4,836 4,379 94,751 94,800 4,945 4,487 96,651 96,700 5,053 4,596 98,551 98,600 5,161 4,704
92,901 92,950 4,839 4,382 94,801 94,850 4,948 4,490 96,701 96,750 5,056 4,598 98,601 98,650 5,164 4,707
92,951 93,000 4,842 4,385 94,851 94,900 4,950 4,493 96,751 96,800 5,059 4,601 98,651 98,700 5,167 4,710
93,001 93,050 4,845 4,387 94,901 94,950 4,953 4,496 96,801 96,850 5,062 4,604 98,701 98,750 5,170 4,712
93,051 93,100 4,848 4,390 94,951 95,000 4,956 4,499 96,851 96,900 5,064 4,607 98,751 98,800 5,173 4,715
93,101 93,150 4,851 4,393 95,001 95,050 4,959 4,501 96,901 96,950 5,067 4,610 98,801 98,850 5,176 4,718
93,151 93,200 4,854 4,396 95,051 95,100 4,962 4,504 96,951 97,000 5,070 4,613 98,851 98,900 5,178 4,721
93,201 93,250 4,856 4,399 95,101 95,150 4,965 4,507 97,001 97,050 5,073 4,615 98,901 98,950 5,181 4,724
93,251 93,300 4,859 4,402 95,151 95,200 4,968 4,510 97,051 97,100 5,076 4,618 98,951 99,000 5,184 4,727
93,301 93,350 4,862 4,405 95,201 95,250 4,970 4,513 97,101 97,150 5,079 4,621 99,001 99,050 5,187 4,729
93,351 93,400 4,865 4,407 95,251 95,300 4,973 4,516 97,151 97,200 5,082 4,624 99,051 99,100 5,190 4,732
93,401 93,450 4,868 4,410 95,301 95,350 4,976 4,519 97,201 97,250 5,084 4,627 99,101 99,150 5,193 4,735
93,451 93,500 4,871 4,413 95,351 95,400 4,979 4,521 97,251 97,300 5,087 4,630 99,151 99,200 5,196 4,738
93,501 93,550 4,873 4,416 95,401 95,450 4,982 4,524 97,301 97,350 5,090 4,633 99,201 99,250 5,198 4,741
93,551 93,600 4,876 4,419 95,451 95,500 4,985 4,527 97,351 97,400 5,093 4,635 99,251 99,300 5,201 4,744
93,601 93,650 4,879 4,422 95,501 95,550 4,987 4,530 97,401 97,450 5,096 4,638 99,301 99,350 5,204 4,747
93,651 93,700 4,882 4,425 95,551 95,600 4,990 4,533 97,451 97,500 5,099 4,641 99,351 99,400 5,207 4,749
93,701 93,750 4,885 4,427 95,601 95,650 4,993 4,536 97,501 97,550 5,101 4,644 99,401 99,450 5,210 4,752
93,751 93,800 4,888 4,430 95,651 95,700 4,996 4,539 97,551 97,600 5,104 4,647 99,451 99,500 5,213 4,755
93,801 93,850 4,891 4,433 95,701 95,750 4,999 4,541 97,601 97,650 5,107 4,650 99,501 99,550 5,215 4,758
93,851 93,900 4,893 4,436 95,751 95,800 5,002 4,544 97,651 97,700 5,110 4,653 99,551 99,600 5,218 4,761
93,901 93,950 4,896 4,439 95,801 95,850 5,005 4,547 97,701 97,750 5,113 4,655 99,601 99,650 5,221 4,764
93,951 94,000 4,899 4,442 95,851 95,900 5,007 4,550 97,751 97,800 5,116 4,658 99,651 99,700 5,224 4,767
94,001 94,050 4,902 4,444 95,901 95,950 5,010 4,553 97,801 97,850 5,119 4,661 99,701 99,750 5,227 4,769
94,051 94,100 4,905 4,447 95,951 96,000 5,013 4,556 97,851 97,900 5,121 4,664 99,751 99,800 5,230 4,772
94,101 94,150 4,908 4,450 96,001 96,050 5,016 4,558 97,901 97,950 5,124 4,667 99,801 99,850 5,233 4,775
94,151 94,200 4,911 4,453 96,051 96,100 5,019 4,561 97,951 98,000 5,127 4,670 99,851 99,900 5,235 4,778
94,201 94,250 4,913 4,456 96,101 96,150 5,022 4,564 98,001 98,050 5,130 4,672 99,901 99,950 5,238 4,781
94,251 94,300 4,916 4,459 96,151 96,200 5,025 4,567 98,051 98,100 5,133 4,675 99,951 100,000 5,241 4,784
100,001 and over – use the Tax Computation Worksheet
2022 TAX COMPUTATION WORKSHEET
(Be sure to use the correct computation for your filing status)
Married Filing Joint
Taxable Income (a) (b) (c) (d) Tax
If line 7 of your Enter amount Multiplication Multiply Subtraction Subtract (d) from (c). Enter
Form K-40 is: from line 7. amount. (a) by (b). amount. total here and line 8 of K-40.
$5,001 – $30,000 $ 3.1% (.031) $ $0 $
$30,001 and over $ 5.25% (.0525) $ $645 $
$60,001 and over $ 5.7% (.057) $ $915 $
Single, Head of Household, or Married Filing Separate
Taxable Income (a) (b) (c) (d) Tax
If line 7 of your Enter amount Multiplication Multiply Subtraction Subtract (d) from (c). Enter
Form K-40 is: from line 7. amount. (a) by (b). amount. total here and line 8 of K-40.
$ 2,501 – $15,000 $ 3.1% (.031) $ $0 $
$15,001 and over $ 5.25% (.0525) $ $323 $
$30,001 and over $ 5.7% (.057) $ $458 $
|
|
KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS
(Information furnished by the Kansas State Department of Education)
Enter on Form K-40 the school district number for the district where you resided on December 31, 2022, even though you may have moved
to a different district since then. This list will assist you in locating your school district number. The districts are listed under the county in which the
headquarters are located. Many districts overlap into more than one county, therefore, if you are unable to locate your school district in your home
county, check the adjacent counties or call your county clerk or local school district office.
County & Abbreviation County & Abbreviation County & Abbreviation County & Abbreviation County & Abbreviation County & Abbreviation
District Name & Number District Name & Number District Name & Number District Name & Number District Name & Number District Name & Number
ALLEN (AL) Udall 463 GREELEY (GL) LINCOLN (LC) Osage City 420 Mulvane 263
Humboldt 258 Winfield 465 Greeley County Schools 200 Lincoln 298 Santa Fe Trail 434 Renwick 267
Sylvan Grove 299
Iola 257 CRAWFORD (CR) GREENWOOD (GW) OSBORNE (OB) Valley Center Public Schools 262
Marmaton Valley 256 Cherokee 247 Eureka 389 LINN (LN) Osborne County 392 Wichita 259
ANDERSON (AN) Frontenac Public Schools 249 Hamilton 390 Jayhawk 346 SEWARD (SW)
Crest 479 Girard 248 Madison-Virgil 386 Pleasanton 344 OTTAWA (OT) Kismet-Plains 483
Prairie View 362 North Ottawa County 239
Garnett 365 Northeast 246 HAMILTON (HM) Twin Valley 240 Liberal 480
ATCHISON (AT) Pittsburg 250 Syracuse 494 LOGAN (LG) PAWNEE (PN) SHAWNEE (SN)
Oakley 274
Atchison Co. Community 377 DECATUR (DC) HARPER (HP) Triplains 275 Fort Larned 495 Auburn-Washburn 437
Atchison Public Schools 409 Oberlin 294 Attica 511 Pawnee Heights 496 Seaman 345
Shawnee Heights 450
BARBER (BA) DICKINSON (DK) Chaparral 361 LYON (LY) PHILLIPS (PL) Silver Lake 372
Emporia 253
Barber County North 254 Abilene 435 HARVEY (HV) North Lyon County 251 Logan 326 Topeka Public Schools 501
South Barber 255 Chapman 473 Burrton 369 Southern Lyon County 252 Phillipsburg 325
BARTON (BT) Herington 487 Halstead 440 Thunder Ridge Schools 110 SHERIDAN (SD)
Hoxie Community Schools 412
Ellinwood Public Schools 355 Rural Vista 481 Hesston 460 MARION (MN) POTTAWATOMIE (PT) SHERMAN (SH)
Great Bend 428 Solomon 393 Newton 373 Centre 397 Kaw Valley 321
Hoisington 431 DONIPHAN (DP) Sedgwick Public Schools 439 Durham-Hillsboro-Lehigh 410 Onaga-Havensville-Wheaton 322 Goodland 352
Goessel 411
BOURBON (BB) Doniphan West Schools 111 HASKELL (HS) Marion-Florence 408 Rock Creek 323 SMITH (SM)
Fort Scott 234 Riverside 114 Satanta 507 Peabody-Burns 398 Wamego 320 Smith Center 237
Uniontown 235 Troy Public Schools 429 Sublette 374 PRATT (PR) STAFFORD (SF)
MARSHALL (MS)
BROWN (BR) DOUGLAS (DG) HODGEMAN (HG) Marysville 364 Pratt 382 Macksville 351
South Brown County 430 Baldwin City 348 Hodgeman County Schools 227 Valley Heights 498 Skyline Schools 438 St. John-Hudson 350
Hiawatha 415 Eudora 491 Vermillion 380 RAWLINS (RA) Stafford 349
Lawrence 497 JACKSON (JA)
Holton 336 McPHERSON (MP) Rawlins County 105 STANTON (ST)
BUTLER (BU) EDWARDS (ED) North Jackson 335 Canton-Galva 419 RENO (RN) Stanton County 452
Andover 385 Kinsley-Offerle 347 Royal Valley 337 Inman 448 Buhler 313 STEVENS (SV)
Augusta 402 Lewis 502 JEFFERSON (JF) McPherson 418 Fairfield 310 Hugoton Public Schools 210
Bluestem 205 Moundridge 423 Haven Public Schools 312 Moscow Public Schools 209
Circle 375 ELK (EK) Jefferson County North 339 Smoky Valley 400 Hutchinson Public Schools 308
Douglass Public Schools 396 Elk Valley 283 Jefferson West 340 SUMNER (SU)
El Dorado 490 West Elk 282 McLouth 342 MEADE (ME) Nickerson 309
Oskaloosa Public Schools 341 Fowler 225 Pretty Prairie 311 Argonia Public Schools 359
Belle Plaine 357
Flinthills 492 ELLIS (EL) Perry Public Schools 343 Meade 226 REPUBLIC (RP) Caldwell 360
Remington-Whitewater 206 Ellis 388 Valley Falls 338 Pike Valley 426 Conway Springs 356
Rose Hill Public Schools 394 Hays 489 MIAMI (MI) Republic County 109 Oxford 358
CHASE (CS) Victoria 432 JEWELL (JW) Louisburg 416
Rock Hills 107 Osawatomie 367 RICE (RC) South Haven 509
Chase County 284 ELLSWORTH (EW) Paola 368 Chase-Raymond 401 Wellington 353
CHAUTAUQUA (CQ) Central Plains 112 JOHNSON (JO) Little River 444 THOMAS (TH)
Cedar Vale 285 Ellsworth 327 Blue Valley 229 MITCHELL (MC) Lyons 405 Brewster 314
De Soto 232 Beloit 273
Chautauqua County Community 286 FINNEY (FI) Gardner Edgerton 231 Waconda 272 Sterling 376 Colby Public Schools 315
CHEROKEE (CK) Garden City 457 Olathe 233 RILEY (RL) Golden Plains 316
Baxter Springs 508 Holcomb 363 Shawnee Mission Public Schools 512 MONTGOMERY (MG) Blue Valley 384 TREGO (TR)
Columbus 493 FORD (FO) Spring Hill 230 Caney Valley 436 Manhattan-Ogden 383 WaKeeney 208
Cherryvale 447
Galena 499 Bucklin 459 KEARNY (KE) Coffeyville 445 Riley County 378
Riverton 404 Dodge City 443 Deerfield 216 Independence 446 ROOKS (RO) WABAUNSEE (WB)
CHEYENNE (CN) Spearville 381 Lakin 215 MORRIS (MR) Palco 269 Mission Valley 330
Cheylin 103 FRANKLIN (FR) KINGMAN (KM) Morris County 417 Plainville 270 Wabaunsee 329
Stockton 271 WALLACE (WA)
Wallace County Schools 241
St. Francis Comm School 297 Central Heights 288 Cunningham 332 MORTON (MT) RUSH (RH) Weskan 242
CLARK (CA) Ottawa 290 Kingman-Norwich 331 Elkhart 218 LaCrosse 395
Ashland 220 Wellsville 289 KIOWA (KW) Rolla 217 Otis-Bison 403 WASHINGTON (WS)
Barnes 223
Minneola 219 West Franklin 287 Haviland 474 NEMAHA (NM) RUSSELL (RS) Clifton-Clyde 224
CLAY (CY) GEARY (GE) Kiowa County 422 Nemaha Central 115 Paradise 399 Washington County Schools 108
Clay County 379 Geary County Schools 475 LABETTE (LB) Prairie Hills 113 Russell County 407
CLOUD (CD) GOVE (GO) Chetopa-St. Paul 505 NEOSHO (NO) SALINE (SA) WICHITA (WH)
Concordia 333 Wheatland 292 Labette County 506 Chanute Public Schools 413 Ell-Saline 307 Leoti 467
COFFEY (CF) Quinter Public Schools 293 Parsons 503
Southern Cloud 334 Grinnell Public Schools 291 Oswego 504 Erie-Galesburg 101 Salina 305 WILSON (WL)
Burlington 244 GRAHAM (GH) LANE (LE) NESS (NS) Southeast of Saline 306 Altoona-Midway 387
Fredonia 484
Lebo-Waverly 243 Graham County 281 Dighton 482 Western Plains 106 SCOTT (SC) Neodesha 461
Healy Public Schools 468 Ness City 303 Scott County 466
LeRoy-Gridley 245 GRANT (GT) LEAVENWORTH (LV) NORTON (NT) SEDGWICK (SG) WOODSON (WO)
COMANCHE (CM) Ulysses 214 Basehor-Linwood 458 Northern Valley Schools 212 Cheney 268 Woodson 366
Comanche County 300 GRAY (GY) Easton 449 Norton Community Schools 211 Clearwater 264 WYANDOTTE (WY)
COWLEY (CL) Cimarron-Ensign 102 Fort Leavenworth 207 OSAGE (OS) Derby 260 Bonner Springs 204
Arkansas City 470 Copeland 476 Lansing 469 Burlingame Public Schools 454 Goddard 265 Kansas City 500
Central 462 Ingalls 477 Leavenworth 453 Lyndon 421 Haysville 261 Piper-Kansas City 203
Dexter 471 Montezuma 371 Tonganoxie 464 Marais Des Cygnes Valley 456 Maize 266 Turner-Kansas City 202
|
|
Taxpayer Filing. For questions about Kansas taxes, contact our Taxpayer Assistance Center. If you are
eligible, free tax preparation is available through programs such as VITA (offered by the IRS),
Assistance AARP-Tax Aide, and TCE. These programs have sites throughout the state of Kansas. To find a
ksrevenue.gov site near you, call 1-800-829-1040 or visit a local IRS office. To find an AARP site, call 1-888-
227-7669 or visit their website at aarp.org/money/taxes/aarp_taxaide.
Taxpayer Assistance Centers are available by appointment only
Go to ksrevenue.gov to set up an appointment at the Topeka or Overland Park office by using the
Appointment Scheduler.
Topeka Office Overland Park Office
120 SE 10th Avenue - 1st Floor 7600 W. 119th St., Suite A
Topeka, KS 66612-1103 Overland Park, KS 66213-1128
Hours: 8 a.m. to 4:45 p.m. (M-F)
Phone: 785-368-8222
Fax: 785-291-3614
Refunds. You may check the status of your current year tax refund from our website or by
phone. You will need your Social Security number(s) and the expected amount of your refund.
When you have this information, visit our website and click Refund Status or call 785-368-8222.
Forms. If you choose to file paper, FILE the ORIGINAL form from this booklet, not a copy
or a form from an approved software package. For a list of approved vendors go to: https://
www.ksrevenue.gov/softwaredevelopers.html
Electronic WebFile is a simple, secure, fast and free Kansas electronic filing option. You may use
WebFile if you are a Kansas resident or non-resident and have filed a Kansas individual income
File &Pay tax return in the past 3 years. Visit our website at ksrevenue.gov and select File Current Year
Income Taxes to get started. If you need assistance signing into the system, contact our office
Options by email at: KDOR_IncomeEServ@ks.gov or call 785-368-8222.
ksrevenue.gov
IRS e-File is a fast, accurate, and safe way to file a federal and Kansas income tax return.
Ask your preparer about e-File or visit our website for a list of authorized e-File providers and
software products. Join the 1.3 million taxpayers that used IRS e-File last year!
Direct Payment allows you to “file now, pay later” by choosing the date you would like
your bank account debited. No check to write or voucher to complete, and nothing to mail to
the Kansas Department of Revenue! See the instructions on our website for more information.
Credit Card payments for your Kansas tax can be made online through third-party vendors.
Services and fees vary, but all vendors accept major credit cards. Visit our website for a list of
vendors authorized to accept payments for Kansas.
|
|
FORM K-40V INSTRUCTIONS
Print your name, address, Social Security number, and the If you are filing an extension of time to file your return, mark
first four letters of your last name in the spaces provided. If the appropriate box with “X”. Note that an extension of time is
you are filing a joint return, print that same information for an extension to file, NOT an extension to pay.
your spouse in the spaces provided. If your name or address
information has changed since last year, be sure to mark the Do not attach the payment voucher or payment to your
return or to each other.
“Name or Address Change” box with “X”. Place them loosely in the envelope
with your return. If you have already mailed your return, or
Make your check or money order payable to “Kansas you filed electronically and didn’t pay electronically, mail your
Income Tax” for the full amount of your tax due. Be sure payment and the voucher to:
the last 4 digits of your Social Security number (example: KANSAS INCOME TAX
XXX-XX-1234) are printed on your check or money order. If KANSAS DEPARTMENT OF REVENUE
payment is not made on or before April 15, 2023, the tax due PO BOX 750260
is subject to penalty and interest. TOPEKA KS 66699-0260
NOTE: When a due date falls on a Saturday, Sunday or legal holiday, returns and payments are due the next regular work day.
FOR OFFICE USE ONLY
2022 KANSAS Please use UPPER CASE letters
K-40V(Rev. 7-22) INDIVIDUAL INCOME TAX to print the first four letters of
PAYMENT VOUCHER
Your last name Spouse’s last name
Your First Name Initial Last Name
Spouse’s First Name Initial Last Name Your Social
Security number
Spouse’s Social
Mailing Address (Number and Street, including Rural Route) Security number
Name or
Address
City, Town, or Post Office State Zip Code change Write last 4 digits of your Social Security number on check
or money order and make payable to Kansas Income Tax.
Daytime Phone Number
Amended Extension Payment
Payment Payment Amount $
DO NOT SUBMIT PHOTOCOPIES OF THIS FORM
112022
|