Frequently Asked Questions
Taxation - Food Sales
These questions and answers apply to the 2008 tax year.
Who can get a food sales tax refund?
A Kansas resident all of last year with income of $30,300 or less.
You also must meet one of the following three requirements:
- You must have been born prior to 1954 OR
- You must have been totally and permanently disabled or blind during the entire year, regardless of your age OR
- You must have had one or more dependent children you can claim as a personal exemption and who was under the age of 18 all of last year. The child must have been born before January 1, 2008 and lived with you for the entire year. In order to claim a dependent child on your return, you must contribute in excess of 50% of the support of the child to claim the child as a personal exemption. Do not include income from welfare, Supplemental Security Income or Temporary Assistance to Families to determine the percentage of support.
How do I claim the food sales tax
refund?
Complete the Kansas WebFile application or the paper Individual
Income Tax and/or Food Sales Tax Refund (K-40). Even if you
are not required to file a Kansas income tax return, you must use
one of these methods to claim a refund.
If you are required to file an income tax return, complete the rest of the return. Sign the back of the return if you are filing a paper form.
If you are not required to file an income tax return, but you are eligible to claim the food sales tax refund, you must still complete the food sales tax portion of the return. Make sure you complete the address information, enter the number of dependents that live in your household and enter the amount of your food sales tax refund on page 2, line 25 of the K40. The number of dependents that live in your household must be entered in the exemption box. Sign the back of the return if you are filing a paper K-40.
I am eligible for a food sales
tax refund and also need to file an income tax return, how do I
file for both of these?
Both can be done on the Kansas income tax return. However, these
must be filed at the same time. Do not
file for your food sales tax refund first and later file a second
return for the income tax. Read the instructions carefully to make
sure you first meet the eligibility requirements to claim the food
sales tax refund. Then properly complete the food sales lines and
the income tax lines of the Kansas return.
How do I calculate my food sales
tax refund?
If you are eligible for a food sales tax refund, the amount of your
refund is based on your qualifying income and the number of dependents
you can claim on your K-40 return. To determine your qualifying
income, you need to complete the Qualifying
Income worksheet in your tax booklet.
If your qualifying income is $15,150 or less, your food sales tax refund is $80 for each dependent in your household. For example, if your income is less than $15,150 and you are claiming 2 dependents, your food sales refund would be $160.
If your qualifying income is greater than $15,150, but not over $30,300, your food sales tax refund is $39 for each dependent in your household. For example, if your income is between $15,151 and $30,300 and you are claiming 2 dependents, your food sales refund would be $78.
If your qualifying income is greater than $30,300, you are not
eligible to receive a food sales tax refund.
Download the worksheet for the Kansas
Food Sales Tax refund.
Where can I get help with my food sales tax refund?
Customers needing help are encouraged to visit the various sections
of our website or call the Kansas Taxline at 1-785-368-8222.
The Kansas Department of Revenue also provides free assistance
in Topeka, on the first floor of the Docking State Office Building
at 915 Southwest Harrison. Our hours in Topeka are 8:00 a.m.
to 5:00 p.m., Monday through Friday.