PDF document
- 1 -

Enlarge image
                                                                                                                                   191801
                                                   KANSAS
K-62(Rev. 8-20)                        ALTERNATIVE-FUEL TAX CREDIT

            For the taxable year beginning _________________________________ , 20_______; ending _________________________________ , 20_______

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

PART A – ALTERNATIVE-FUELED MOTOR VEHICLE AND FUELING STATION INFORMATION (C Corporations only)
Check the type(s) of alternative-fuel expenditures made and placed in service this tax year. Refer to the instructions to complete the 
application section(s), and enclose the required documentation.
                o Gasoline or diesel vehicle conversion. Complete SECTION 1 on the back of this form.
                o Factory-equipped alternative-fueled vehicle. Complete SECTION 2 on the back of this form.
                o Alternative-fuel fueling station. Complete the following SECTION 3

SECTION 3 – Alternative-Fueled Fueling Station (see instructions and enclose required documentation)
A. Date facility placed in service.                                                                       A. ___________________________________
B. Expenditures for compression equipment.                                                                B. ___________________________________
C. Expenditures for storage tanks/receptacles.                                                            C. ___________________________________
D. Expenditures for delivery property.                                                                    D. ___________________________________
E. Total qualified alternative-fuel fueling station expenditures.                                         E. ___________________________________
F. Amount of fueling station expenditures available for the credit (see instructions).                    F.                       ___________________________________
G. Amount of credit (see instructions). Enter here and on line 3 below.                                   G.                       __________________________________

PART B – COMPUTATION OF CREDIT AVAILABLE FOR THIS YEAR'S EXPENDITURES
1. Amount of credit for gasoline or diesel vehicle conversion (from line 9, Section 1).                   1.                       ___________________________________
2. Amount of credit for factory-equipped vehicle (from line 9, Section 2).                                2.                       ___________________________________
3. Amount of credit for alternative-fueled fueling station (from line G, Section 3).                      3.                       ___________________________________
4. Total credit available (add lines 1, 2, and 3).                                                        4.                       ___________________________________

PART C – COMPUTATION OF THIS YEAR'S CREDIT
5. Amount of carry forward available on this return. Enter the amount of carry forward from the
prior year’s Schedule K-62.                                                                               5.                       ___________________________________
6. Total credit available this tax year (add lines 4 and 5).                                              6.                       ___________________________________
7. Your tax liability for this tax year after all credits other than this credit.                         7.                       ___________________________________

8. Alternative fuel credit for this tax year. Enter the lesser of lines 6 or 7 here and on the appropriate
line of K-120.                                                                                            8.                       ___________________________________

If line 8 is less than line 6, complete Part D.

PART D – COMPUTATION OF EXCESS CREDIT CARRY FORWARD
9. Amount of carry forward available to report on your Schedule K-62 for next year (subtract line 8
from line 6).                                                                                             9. ____________________________________



- 2 -

Enlarge image
                                                                                                            191802
               KANSAS ALTERNATIVE-FUEL MOTOR VEHICLE CREDIT

SECTION 1 – Gasoline or Diesel Vehicle Conversion (see instructions and enclose required documentation)
  (A)          (B)     (C)     (D)                      (E)           (F)            (G)                    (H)          (I)
                                                                  Dedicated                                 Amount of
  Date Vehicle                 Vehicle                        Bi-Fueled or                                  Expenditures  Credit Amount
  Placed in    Vehicle Vehicle Identification     Alternative      Flexible      Conversion                 for Credit   this Vehicle
  Service      Make    Model   Number             Fuel Type          Fueled          Cost                   (see instr.) (see instr.)

1.

2.

3.

4.

5.

6.

7.

8.

9. Total Section 1 Credit Available (add amounts in column (I)). Enter the result on line 1, Schedule K-62.                 0.00

SECTION 2 – Factory-Equipped Vehicle (see instructions and enclose required documentation)
  (A)          (B)     (C)     (D)            (E)             (F)                (G)                        (H)          (I)
                                                            Dedicated                                       Amount of
  Date Vehicle                 Vehicle                      Bi-Fueled or    (1)      (2)                    Expenditures  Credit Amount
  Placed in    Vehicle Vehicle Identification Alternative   Flexible     Incremental Cost of                for Credit   this Vehicle
  Service      Make    Model   Number         Fuel Type     Fueled          Cost     Vehicles               (see instr.) (see instr.)

1.

2.

3.

4.

5.

6.

7.

8.

9. Total Section 2 Credit Available (add amounts in column (I)). Enter the result on line 2, Schedule K-62.                 0.00



- 3 -

Enlarge image
                                INSTRUCTIONS FOR SCHEDULE K-62

                 GENERALGENERAL INFORMATIONMATIONINFOR              if the taxpayer claiming the credit furnishes evidence of the
Any individual, association,  partnership,  limited  liability      purchase, during the period of time beginning with the date of 
company, limited partnership or corporation  who makes              purchase of such vehicle and ending on December 31 of the
expenditures  for  a  qualified  alternative-fueled  motor  vehicle next succeeding calendar year, of 500 gallons of such ethanol 
licensed in the state of Kansas or who makes expenditures for       and gasoline blend as may be required or is satisfactory to the 
a qualified alternative-fuel fueling station qualifies to receive   secretary of revenue.
an income tax credit under K.S.A. 79-32,201.                           PART A – ALTERNATIVE-FUELED MOTOR VEHICLE OR 
This credit is only available to corporations that are subject         FUELING STATION INFORMATION (C Corporations only)
to the Kansas corporate income tax (i.e., C corporations) and
not available  to individuals,  partnerships,  S corporations,         Required Documentation: You must enclose  copies  of
                                                                    invoices to substantiate the type of alternative-fueled vehicle
limited liability companies, and other pass-through entities.
                                                                    and the conversion costs claimed in this section.
K.S.A. 74-50,227 requires the collection of certain tax
                                                                       Check the type of alternative-fuel expenditures made this
incentive information for publication on a database managed
                                                                    tax year, then complete the appropriate Section(s). Be sure to
by the Kansas Department of Commerce. Information collected
                                                                    enclose the required detailed documentation of expenditures.
will include the name and address, including county of the
recipient receiving the benefits from the tax incentive program,    SECTION 1 – Gasoline or Diesel Vehicle Conversion
the annual amount of incentive claimed, distributed or received,
qualification criteria for the incentive, and required benchmarks   COLUMN A –      Enter the date the alternative-fueled  motor
                                                                       vehicle was placed in service.
for continued participation in the program and progress made
towards the benchmarks.                                             COLUMNS B through F – Enter required information for each
Carry Forward of Unused Credits: For tax year 2017 and                 vehicle converted to use an alternative fuel. Use the letter
all  years  after no  new  credit or carryforward  is available  to    abbreviations in the general information section to the left
individuals,  partnerships,  S corporations,  limited liability        for type of fuel; if “Other,” please specify. In column (F),
companies, and other pass-through entities.                            enter a “B” for a bi-fueled  vehicle, a “D” for a dedicated
                                                                       vehicle, or an “F” for a flexible fuel vehicle.
Motor vehicles purchased        on or after JULY 1, 2007 must 
be powered by a fuel source that meets the new definition of        COLUMN G – Enter the total cost incurred to convert the
alternative fuel which means “a combustible liquid derived from        gasoline or diesel-powered vehicle to use an alternative fuel.
grain starch, oil seed, animal fat or other biomass; or produced    COLUMN H – For property placed  in service on or after
from biogas source, including any nonfossilized, decaying,             January 1, 2005, enter 40% of column (G).
organic matter.” This definition excludes vehicles purchased        COLUMN I – For property placed in service on or after January
on or after July 1, 2007 and fueled by methanol, natural gas,          1, 2005, enter the lesser of column (H) or the maximum
LP gas, hydrogen, coal-derived liquid fuels and electricity from       amount shown under Maximum Credit on or after 1/1/2005
qualifying for the credit. Alternative-fueled vehicles purchased       in the General Information section.
on or after July 1, 2007 that qualify for the credit include:
• E-85 Fuel - Mixtures containing 85% or more by volume (but               SECTION 2 – Factory-Equipped Vehicle
not less than 70%) of denatured ethanol and other alcohols             Required Documentation: Enclose  a copy of the sales
with gasoline or other fuels - E-85                                 invoice  for each factory-equipped  alternative-fueled  vehicle
• Fuels (other than alcohol) derived from and containing 85%        purchased. If using the Incremental Cost option, column (G)(1),
or more biological materials (i.e., biodiesel) - B-100              enclose documentation  of the cost of a gasoline  or diesel-
For  qualified  alternative-fueled  motor  vehicles  placed  in     powered vehicle of the same model.
service on or after January 1, 2005, the credit is 40% of the          For all tax years beginning after 12/31/99, if you are using
conversion or incremental cost,  up to  the maximum for  the        the Cost of Vehicle option, column (G)(2) for an E-85 vehicle,
gross vehicle weight from the chart that follows. “Conversion”      you must enclose proof of purchase of at least 500 gallons of
cost means the cost that results from modifying a motor vehicle     E-85 fuel from date of vehicle purchase to December 31 of the
which is propelled by gasoline or diesel to be propelled by an      next succeeding calendar year.
alternative fuel. “Incremental” cost means the cost that results    COLUMNS A through F – Complete as in Section 1.
from subtracting  the manufacturer’s  list price  of the motor                  Complete either column (G)(1) or (G)(2).
                                                                    COLUMN G –
vehicle operating on conventional gasoline or diesel fuel from 
the manufacturer’s list price of the same model motor vehicle       Column  (G)(1) – Incremental  Cost.  Under  this  option  enter
designed to operate on an alternative fuel.                            the difference between the manufacturer’s list price of the 
                                                                       alternative-fueled vehicle and the manufacturer’s list price of 
Maximum Credit on or after 1/1/2005                                    the same model vehicle operated on gasoline or diesel fuel.
                                                                    Column (G)(2) – Cost of Vehicle. Under this option, enter the 
Gross Vehicle Weight (GVW)       Maximum Credit Available              total cost of the alternative-fueled vehicle.
less than 10,000 lbs.                    $  2,400
10,000 – 26,000 lbs.                     $  4,000                   COLUMN H – For property placed in service on or after January 
over 26,000 lbs.                         $ 40,000                      1, 2005, enter 40% of column (G)(1) or 5% of column (G)(2).
As an alternative to the above described credit, a taxpayer         COLUMN I – If column (G)(1) is used, enter the lesser of column 
may claim a credit for the purchase of a new motor vehicle             (H) or the maximum amount shown under Maximum Credit
equipped by the vehicle manufacturer to operate on a blend of          on or after 1/1/2005 in the General Information section.
85% ethanol and 15% gasoline not to exceed the lesser of 5%            If column (G)(2) is used, enter the lesser of column (H) or
of the cost of the vehicle or $750. This credit is allowed only        $750.



- 4 -

Enlarge image
SECTION 3 – Alternative Fuel Fueling Station                      LINE 6 – Add lines 4 and 5 and enter the result.
Required Documentation: Enclose a detailed description            LINE 7 – Enter your total Kansas tax liability for this tax year
of the fueling  station, its exact physical  location,  and a     after all credits, other than this credit.
photograph of the completed operation. Also enclose copies of     LINE 8 - Enter the lesser of lines 6 or line 7. Also enter this
invoices and a detailed schedule showing how you computed         amount on the appropriate line of Form K-120.
the cost of the qualifying  alternative-fuel  fueling station     If line 8 is less than line 6, complete PART D.
property shown on lines B through D.
LINE A – Enter the date the alternative-fuel fueling station was  PART D – COMPUTATION OF CREDIT CARRY FORWARD
placed in service.                                                LINE 9 – Subtract line 8 from line 6 and enter result (cannot be
LINES B through D – Enter only the cost of the equipment          less than zero). This is your available credit to enter on next
that is directly related to the delivery of an alternative fuel   year’s Schedule K-62.
into the fuel tank of a motor vehicle  propelled  by such         Note: When you claim the carry over amount next year, you will
fuel. Labor  services  to install  the property, architect and    need to include a copy of this schedule with your return and
engineering fees and other related expenses may NOT be            Schedule K-62.
included.
LINE E – Enter the total of lines B, C, and D.                             TAXPAYER ASSISTANCE
LINE F –  For refueling stations placed in service on or after    For assistance with the technical aspects of alternative 
January 1, 2009, enter the lesser of line E or $100,000.          fuels and alternative-fueled motor vehicles and fueling          
LINE G – For a qualified alternative-fuel fueling station placed  stations, contact:
in service on or after January 1, 2005, multiply amount on                          Weights and Measures
line F by 40% and enter result. Also enter the amount on                   Kansas Department of Agriculture
line 3, PART B.                                                            1320 Research Park Drive 2nd fl
                                                                                    Manhattan KS 66502
PART B – COMPUTATION OF CREDIT AVAILABLE
          FOR THIS YEAR'S EXPENDITURES                                              Phone: 785-564-6786
LINE 1 –  Enter the amount of credit for gasoline  or diesel                        Fax: 785-564-6779
vehicle conversion from Section 1, line 9.                                          agriculture.ks.gov
LINE 2 – Enter the amount of credit for factory-equipped          For assistance in completing this schedule contact the 
vehicle from Section 2, line 9.                                   Kansas Department of Revenue:
LINE 3 –  Enter the amount  of credit for alternative-fueled               Taxpayer Assistance Center
fueling station from Section 3, line G.                                             Scott Office Building
LINE 4 - Enter the total of lines 1, 2, and 3. This is your total                   120 SE 10th Ave
available credit for this year’s expenditures.                                      PO Box 750260
                                                                                    Topeka KS 66699-0260
PART C – COMPUTATION OF THIS YEAR'S CREDIT
                                                                                    Phone: 785-368-8222
LINE  5 – Enter the amount of carry forward available  from
                                                                                    Fax: 785-291-3614
the prior year’s Schedule K-62. Enclose a copy of the prior
year’s Schedule K-62. Note: A credit may not be carried           Additional copies of this credit schedule and other tax 
over after the third succeeding taxable year.                     forms are available from our website at: ksrevenue.gov






PDF file checksum: 3438815622

(Plugin #1/9.12/13.0)