110418
                                                                                      KANSAS                                                                              ___________________
K-40C(Rev. 4-20)
                                                               COMPOSITE INCOME TAX SCHEDULE                                                                                       Year

                              For the taxable year beginning       ____________________, 20                ______ ; ending _________________ , 20______
Name of S Corp or Partnership                                                                                                                  Employer ID Number (EIN)

Tax Preparer’s Name                                                                                                                            Tax Preparer’s Phone Number

           (1)                (2)                    (3)       (4)             (5)    (6)        (7)       (8)       (9)            (10)       (11)                (12)            (13)          (14)
       Nonresident Owner Name Social Security Number State of  Apportionable   Filing Number of  Exemption Standard  Kansas Taxable Tax Before Total Kansas Income Kansas          Kansas        Balance Due
                                                     Residence Business Income Status Exemptions Allowance Deduction Income         Allocation from Form K-120S    Nonresident Tax Estimated Tax (or Refund)
                                                               from Form K-120S

TOTAL

                                          INSTRUCTIONS FOR SCHEDULE K-40C

           GENERAL INFORMATION                           (Round ALL dollar figures to the nearest whole dollar) COLUMN 10—Tax before allocation. This is derived 
                                                                                                                  by applying Kansas tax computation schedule to
Any partnership or S corporation required to             COLUMN 4—Enter each nonresident’s share of the           the amount in column 9.
file a Kansas income tax return may elect to file        “Apportionable  Business  Income”  from  Form
a composite income tax return for its nonresident        K-120S. Multiply line 14* of Form K-120S by the        COLUMN 11—Enter each nonresident’s share of
partners  or  nonresident shareholders  that derive      percentage for each partner/shareholder from the         Total  Kansas Income  from Form K-120S by
income from the partnership or S corporation. Any        K-120S, Part II, Column 4.                               multiplying  line  19*  of  Form  K-120S  by  the
                                                                                                                  percentage for each partner/shareholder from
nonresident partner or nonresident shareholder may       COLUMN 5—The filing status for Kansas must be
                                                                                                                  the K-120S, Part II, Column 4.
be included in a composite return unless the partner     the same as that used on the  shareholder’s
or shareholder has income from a Kansas source           or partner’s federal income tax return, except         COLUMN 12—Kansas nonresident tax: Column 10
other than the partnership or S corporation. At this                                                              multiplied by nonresident allocation percentage
                                                         that Kansas does not recognize the “Qualifying
time, the Kansas Department of Revenue does not                                                                   (this percentage determined by dividing column
                                                         Widow(er) with Dependent Child” status. If a
require written approval to file a composite return.                                                              11 by column 4 and rounding the result to the
                                                         shareholder  or  partner  filed  as  a  “Qualifying
Nonresident partners and nonresident shareholders                                                                 fourth decimal place; not to exceed 100.0000).
included in a composite return shall not file a separate Widow(er) with Dependent Child,” on the federal
income tax return.                                       return, they will file as “Head of Household” on         Enter  the  total  amount from K-40C  on  the
                                                         the K-40C.                                               applicable line of Form K-40.
IMPORTANT—Schedule K-40C        cannot    be filed 
by a trust (file a Kansas Fiduciary Income Tax return,   COLUMN 6—Shareholders and partners are entitled        COLUMN 13—Amount  of  Kansas  estimated  tax
Form K-41), or for any tax year that the S corporation   to the same number of exemptions as claimed              paid. Enter total from K-40C on applicable line 
or partnership is claiming a special tax credit or a net on their federal income tax return. If the Kansas        of Form K- 40.
operating loss (NOL).                                    filing status in column 5 is “Head of Household,”      COLUMN 14—Balance due or refund: Subtract total 
If your partnership or S corporation qualifies to        enter one additional exemption.                          in column 13 from total in column 12. Enter the 
complete a composite income tax return, a Kansas         COLUMN 7—Multiply the number of exemptions from          result in column 1 4and on the applicable line of 
Individual Income Tax Return, Form K-40, must be         column 6 by $2,250.                                      Form K-40 for either a balance due or refund.
completed for the partnership or S corporation in that
specific entity’s name and EIN. The totals from the      COLUMN 8—The shareholders or partners must use         * Line number references are subject to change.
K-40C (columns 12 through 15) will be transferred        the standard deduction on a composite return.
to Form K-40. Enclose a copy of the K-40C with           The Kansas standard deduction is as follows:                    TAXPAYER ASSISTANCE

Form  K-40.  Each  composite  return  shall  be  filed                                Base    Additional          For assistance in completing this schedule contact
and any applicable tax paid by the partnership or        Filing Status           Deduction    Deduction
                                                                                                                the Kansas Department of Revenue:
S corporation on or before the 15th day of the fourth    Single                  $3,000       $850
month following the close of the taxable year of the                                                                        Taxpayer Assistance Center
partnership or S corporation.                            Head of Household       $5,500       $850                          Scott Office Building
                                                         Married Filing Joint    $7,500       $700                          120 SE 10th Ave
SPECIFIC COLUMN INSTRUCTIONS                                                                                                PO Box 750260
                                                         Married Filing Separate $3,750       $700                          Topeka KS 66675-0260
COLUMN  1  —Enter  the  names  of nonresident
                                                         An additional deduction amount is allowed for persons              Phone: 785-368-8222
shareholders or partners (owners).                       who are age 65 or over and/or blind.                               Fax: 785-291-3614
COLUMN 2—Enter the Social Security number of 
each nonresident owner.                                  COLUMN  9—Kansas  taxable  income.  Income               This schedule and other tax forms are available 
COLUMN 3—Enter the nonresident owners’ state             subject to Kansas income tax (subtract the total       from our website at: ksrevenue.org
of residence.                                            of columns 7 and 8 from column 4).