Frequently Asked Questions
Taxation - Individual Income
These questions and answers apply to the 2008 tax year.
What is my Kansas filing status?
The filing status on your Kansas return must be the same as on your
Federal return. There is one exception. If your filing status on
your Federal return is Qualifying Widow or Widower with Dependent
Child, your filing status on the Kansas return is Head of Household.
What is Head of Household?
To qualify for Head of Household filing status on your Kansas return,
you must claim Head of Household or Qualifying Widow or Widower
with a Dependent Child on your federal return.
Should I file as a resident or
nonresident of Kansas?
If you moved into Kansas last year, you have the option to file
a Kansas return as either a resident or a nonresident. As a resident,
you must file a Kansas income tax return if you file a Federal income
tax return or if your income is greater than the combined total
of your Kansas standard deduction and your personal exemption amount.
As a nonresident, you must file a Kansas income tax return if you
have any income from Kansas sources.
It is to your benefit to examine both the resident and nonresident
filing options in determining your tax liability.
What if I am a Kansas resident
with income from another state?
You must file as a Kansas resident and report all income to Kansas,
regardless of where it was earned. If the other state requires
an
income tax return to be filed, you must complete the worksheet
in the Kansas tax booklet to determine your credit for taxes paid
to other states. Be sure to include
a copy of the other state's return with your Kansas return. Copies
of the other state's W-2 forms alone are not acceptable. If the
other state does not require an income tax return, you cannot claim
a credit on the Kansas return.
What if I am a resident of another
state with income from Kansas?
You are required to file a Kansas income tax return. File as a nonresident
and complete Kansas Schedule S,
Part B.
What if my spouse is a resident
of another state?
If you and your spouse file a joint Federal income tax return, then
you must file a joint Kansas income tax return. Your residency status
can be either resident or nonresident. If you file as a resident
and your spouse was required to file an income tax return with another
state, a credit for taxes paid to another state may be claimed on
the Kansas return. Complete the worksheet in the Kansas tax booklet
to determine your credit. If you file as a nonresident, complete
Kansas schedule S, Part B. If you and your spouse file separate
Federal income tax returns, then the individual who is a resident
of Kansas must file a separate Kansas return.
What if I am a Kansas resident
in the military?
If your military home of record is Kansas, you are required to file
a Kansas income tax return, even if you were not stationed in Kansas
last year.
What if I am in the military and stationed in Kansas?
The service pay you or your spouse received as members of the armed forces
is taxable only by your state of legal residence. Usually your state of legal
residence is the state you lived in at the time of induction into the service.
If you were not a Kansas resident when you joined the service but you or your spouse earned income other than military pay in the state of Kansas, you must report that income to Kansas by filing a Kansas nonresident tax return.
What is the Servicemembers' Civil Relief Act (SCRA)?
The Servicemember Civil Relief Act (SCRA) is a federal statute allowing servicemembers
to suspend or postpone some civil obligations so the servicemember can devote
full attention to military duties. The original Soldiers' and Sailors' Civil
Relief Act was passed during World War I. The statute was reenacted during
World War II and was modified during Operation Desert Storm.
How does the SCRA help me?
The Kansas Department of Revenue (KDOR) follows the IRS in automatically extending
income tax deadlines for 180 days after deactivation for filing returns, paying
taxes, filing claims for refunds, and taking other actions with KDOR if any
of the following situations apply:
- You serve in the Armed Forces in a combat zone or you have qualifying service outside of a combat zone.
- You serve in the Armed Forces in a qualified hazardous duty area or are deployed overseas away from your permanent duty station in support of operations in a qualified hazardous duty area, but your deployment station is outside the qualified hazardous duty area.
- You serve in the Armed Forces on deployment outside the United States away from your permanent duty station while participating in a contingency operation. A contingency operation is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.
By extending tax deadlines, KDOR hopes to provide servicemembers with a smooth and convenient transition before, during, and after deployment.
Who should complete and submit the form for SCRA?
If you qualify for deferment of taxes based on the criteria above and find
yourself in one or more of the following situations, then you should complete
Form KS-2848, Servicemember Mobilization Notice, and submit it to KDOR:
- You cannot file your income tax return and pay any tax due until you return from deployment.
- You have an existing debt with KDOR for taxes due and are unable to pay while you are deployed.
- You have received an assessment or a set-up return notice from KDOR and will not be able to file your return and/or pay the tax due until you return from deployment.
For your convenience, Form KS-2848 is available on-line as a "fill-in" form. You can simply type the required information in the blank fields, print the form, sign it, and mail it to KDOR. Get the fillable Kansas Servicemember Mobilization Notice (KS-2848) here .
Where do I send Form KS-2848 and enclosures?
Send your completed Form KS-2848, along with a copy of your deployment orders
and any KDOR assessment or set-up return notices you may have received, to
the following address:
Kansas Department of Revenue
915 SW Harrison Street
Topeka, Kansas 66625-2001
What must I do if I have a business?
You must continue to file sales and withholding returns and remit any tax
due unless you are a sole proprietor with no sales tax or withholding obligations.
If your business continues to operate while you are deployed and you have
employee(s) obligations, you should seek additional advice from your accountant
or Certified Public Accountant.
What should I do when I return to normal duty?
When you return you should file the appropriate tax documents and/or pay the
balance due to bring your account up-to-date. You may contact the Kansas Department
of Revenue at 785-368-8222 and a Customer Representative will assist you with
that process.
What about the SCRA for other states?
To obtain information for SCRA requirements in other states, visit the Federation
of Tax Administrators (FTA) web site at www.taxadmin.org/fta/link/.
Using the map that is displayed, click on the desired state.
What is the number of exemptions
I can claim?
The same number as claimed on your Federal return. However, if
you file as Head of Household or Qualifying Widow or Widower on
your Federal return you are allowed
to claim one additional exemption on your Kansas return.
If another person claims you as a dependent on their Federal return, you may not claim an exemption for yourself on your Kansas return.
I filed a Federal 1040EZ, how do
I know the number of exemptions to claim on my Kansas return?
Federal Form 1040EZ does not specifically identify the number of
exemptions. Therefore, if you are filing Federal Form 1040EZ as
single, you are allowed 1 exemption on your Kansas return. If you
are filing Federal Form 1040EZ as married you are allowed 2 exemptions
on your Kansas return. If you are filing Federal Form 1040EZ, and
another person claims you as a dependent on their Federal return,
you may not claim an exemption for yourself on your Kansas return.
Are Kansas Public Employees Retirement
System (KPERS) contributions taxable to Kansas?
The amount you contributed from your salary to the Kansas Public
Employees Retirement System is not taxable on your Federal return
but is taxable on the Kansas return. Therefore, you must report
this amount on Kansas Schedule S, Part A, line A2.
To determine the amount to be reported on your Kansas income tax return, you must subtract the amount shown on your W-2 in the wages, tips and compensation income box from the amount shown in the state and local wages income box on your W-2. Some employers will provide this figure for you on your W-2, indicating the amount is KPERS.
Are Kansas Public Employees Retirement
System (KPERS) retirement benefits taxable to Kansas?
The amount you received as retirement benefits from the Kansas
Public Employees Retirement System is not taxable on your Kansas
return.
The retirement benefits must be included in your federal adjusted
gross income before it can be subtracted on your Kansas return.
Retirement benefits taxed on your Federal return must be entered
on Kansas Schedule S, Part A, line A12.
Other common Kansas pension plan retirement benefits that are not taxable on the Kansas return are Kansas Police and Fireman's Retirement System Pensions, Kansas Teacher's Retirement Annuities, Kansas Highway Patrol pensions, Justices and Judges Retirement system, Board of Public Utilities and State Board of Regents.
Are Kansas Public Employees Retirement System (KPERS) Lump Sum Roll Overs taxable to Kansas?
KPERS retirement benefits, and all earning thereon, that are rolled over into a qualified retirement account are not subject to Kansas income tax. Subsequent distributions from these qualified retirement accounts of KPERS retirement benefits and earnings thereon are also exempt from Kansas Income Tax as KPERS retirement benefits whether the KPERS benefits are segregated from or commingled with, other retirement funds.
Therefore, amounts withdrawn from a qualified retirement account, including any earnings thereon, are not subject to Kansas Income Tax to the extent the amounts withdrawn were: 1) Originally received as a KPERS lump sum payment at retirement that you rolled over into a qualified retirement account (or earnings thereon), and 2) the amount of the withdrawn is included in federal adjusted gross income.
Are State Board of Regents Kansas Public Employees Retirement System (KPERS) Lump Sum Roll Overs taxable to Kansas?
State Board of Regents: Retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans are exempt from Kansas Income Tax. However, when these Regents retirement benefits are rolled into an unrelated retirement plan and distributions are taken from these unrelated retirement plans, said distributions are subject to Kansas Income Tax.
Are Social Security benefits taxable to Kansas?
If your federal adjusted gross income is $75,000 or less, regardless of your filing status, your social security benefits are exempt from Kansas income tax. The exemption for social security benefits applies only to the extent the benefits are included in your federal adjusted gross income.
Is my state income tax refund taxable
to Kansas?
If you have reported a previous year's state income tax refund
on your current Federal income tax return, you must subtract this
on
your Kansas return by entering the amount of the refund on Kansas
Schedule S, Part A, line A10.
Are military pensions taxable to
Kansas?
No. The retirement benefits must be included in your federal adjusted
gross income before it can be subtracted on your Kansas return.
Retirement benefits taxed on your Federal return must be entered
on Kansas Schedule S, Part A, line A12.
Are Federal Civil Service annuities
taxable to Kansas?
No. The retirement benefits must be included in your federal adjusted
gross income before it can be subtracted on your Kansas return.
Retirement benefits taxed on your Federal return must be entered
on Kansas Schedule S, Part A, line A12.
Are Railroad Retirement benefits
taxable to Kansas?
No. Retirement plans administered by the U.S. Railroad Retirement Board are not taxable. This includes U.S. Railroad Retirement Benefits, tier one,
tier two, dual vested benefits, and supplemental annuities. The
retirement
benefits must be included in your federal adjusted gross income
before it can be subtracted on your Kansas return. Retirement
benefits
taxed on your Federal return must be entered on Kansas Schedule
S, Part A, line A12.
Are Learning Quest Education Savings
Programs taxable to Kansas?
You may reduce the amount of income you pay Kansas Income Tax on by the amount you contribute to the Learning Quest Education Savings Programs up to a maximum of $6,000 per student if you are married filing a joint return, and $3,000 per student for any other filing status. You enter the amount to be subtracted on Kansas Form Schedule S, Part A, Line A15. Any taxpayer who contributes to the account is entitled to the deduction regardless of whether or not they are the account owner. For more information about Learning Quest, call 1-800-579-2203, or you may visit their web site at www.learningquestsavings.com.
Contributions to another state's qualified 529 tuition program are also eligible for the above described subtractions. For example, a taxpayer with Kansas source income may contribute to any other state's qualified 529 program and still take a deduction on their Kansas income tax return up to the maximum of $6,000 per student for married taxpayers filing a joint and $3,000 per student for any other filing status.
What is the single filing status
standard deduction?
$3,000
An additional $850 can be claimed if you are 65 years or older.
An additional $850 can also be claimed if you are blind.
If you are claimed on another person's return, your parents, for
example, the standard deduction would be $500 or the amount of your
earned income up to $3,000, whichever is more. Examples of earned
income include wages earned from a job or farm income reported on
your Federal return. Interest and dividends are not considered earned
income.
What is the married filing joint
filing status standard deduction?
$6,000
An additional $700 can be claimed if you are 65 years or older.
An additional $700 can also be claimed if you are blind.
If your spouse is 65 years or older, you can claim an additional
$700. An additional $700 can also be claimed if your spouse is blind.
If both you and your spouse are 65 years old or older and blind,
your standard deduction would be $8,800.
What is the married filing separate
filing status standard deduction?
$3,000
An additional $700 can be claimed if you are 65 years or older.
An additional $700 can also be claimed if you are blind.
If your spouse is over 65 years old and is claimed on your return,
an additional $700 can be claimed. If your spouse is blind and is
claimed on your return, an additional $700 can also be claimed.
If you are 65 years old or older and blind, your standard deduction
would be $4,400.
What is the head of household filing
status standard deduction?
$4,500
An additional $850 can be claimed if you are 65 years or older.
An additional $850 can also be claimed if you are blind.
If you are 65 years old or older and blind, your standard deduction
would be $6,200.
Can I itemize my Kansas deductions?
Not unless you itemize deductions on your Federal return. Kansas
provides two worksheets to help you compute your Kansas itemized
deductions.
If your federal adjusted gross income is equal to, or less than $159,950 or $79,975 if married filing separately, use worksheet I in the Kansas tax booklet to subtract your state and local income taxes from your total federal itemized deductions.
If your federal adjusted gross income is over $159,950 or $79,975 if married filing separately, use worksheet II in the Kansas tax booklet to figure your allowable Kansas itemized deductions.
Do I qualify for the child care
credit?
Kansas residents claiming the credit for child and dependent care
expenses on their Federal return are eligible to claim a child care
credit on the Kansas income tax return. The amount of the Kansas child care credit is 25% of the federal
income tax or 25% of the federal child and dependent care credit,
whichever is smaller.
Nonresidents cannot claim the Kansas credit for child and dependent care expenses.
Can I take a credit for taxes I
paid to another state?
If you are a resident of Kansas but worked in another state and
are required to file an income tax return there, you may claim a
credit for the taxes paid to that state. You must complete the worksheet
for residents in the Kansas tax booklet to determine your credit.
Be sure to include a copy of the other state's return with your
Kansas return. Copies of the other state's W-2 forms alone are not
acceptable. If the other state does not require an income tax return,
you will not receive a credit from Kansas.
If you lived in Kansas part of the year and you worked in another state while living here and you are now filing as a nonresident, you may claim a credit for the taxes paid to the other state. Income earned in another state must be reported on Kansas Schedule S, Part B, in the column labeled "amount from Kansas sources." You must complete the worksheet for part year residents in the Kansas tax booklet. Be sure to include a copy of the other state's return with your Kansas return. Copies of the other state's W-2 forms alone are not acceptable. If the other state does not require an income tax return, you will not receive a credit from Kansas.
Please note, credit for taxes paid to other states is based on the other state's actual tax liability, not the other state's withholding.
Can I take a credit if I paid income taxes to
a local jurisdiction such as a city?
In Kansas local jurisdictions cannot impose an income tax. If you
do pay an income tax to a local jurisdiction in another state, there
is no credit allowed for these payments on the Kansas income tax
return. Kansas only allows a tax credit for income tax paid to another
state or foreign country.
Can I claim an earned income credit?
Kansas residents claiming an earned income credit on your Federal
return, can claim an earned income tax credit on your Kansas income
tax return.
Nonresidents cannot claim the earned income credit.
How do I calculate the earned income
credit?
Seventeen percent of the federal earned income credit. If you do
not know the amount of your federal earned income credit by the
filing
due
date, file your Kansas return without claiming the earned income
credit and pay any amount due. Once you know the amount of your
federal earned income credit, amend your Kansas return to claim
the earned income credit.
How do I make my individual income
tax payment?
To pay your Kansas tax by credit card, visit the service provider's
website. A convenience fee will be charged
by the service provider based on the amount of tax you are paying.
You can find out what the fee is by visiting the provider's website.
Information on paying your Kansas taxes
by credit card.
If you file using WebFile you can have your payment directly debited from your bank account. This allows you to file now and pay later. This option is not available if you file a paper Individual Income Tax and/or Food Sales Tax Refund (K-40) or use Federal / State electronic filing.
If paying by check send the check or money order with a completed Kansas Payment Voucher (K-40V) for the balance due on your return. The Kansas Payment Voucher (K-40V) must be completed in black or blue ink. Do not staple, tape or attach your payment to the voucher. The payment must be made payable to Kansas Income Tax. Please write your Social Security number on the check or money order and on the voucher. If you filed a joint return include your spouses name and Social Security number on both your payment and the voucher.
Can I use my credit card to pay
my individual income tax?
The Kansas Department of Revenue will accept credit card payments
for your individual income tax. To pay by credit card, visit the
service provider's website. You will
be provided a confirmation number at the end of the payment transaction.
This confirmation number and your credit card statement will provide
verification of your credit card payment to the Kansas Department
of Revenue. A convenience fee will be charged by the service provider
based on the amount of tax you are paying. You can find out what
the fee is by visiting the provider's web site. The Department
of Revenue cannot answer questions regarding your credit card
statement.
Information on paying your Kansas taxes
by credit card.
What if I am unable to pay my individual
income tax due?
If you are not able to pay the full amount due, you should file
your Kansas income tax return and pay as much as you can by the
filing date. Penalties and interest will accrue on any unpaid balance
until fully paid. Contact our department at 1-785-368-8222 to make
arrangements to pay the remaining balance. Send a Kansas
Payment Voucher (K-40V) with each payment being made. Payments
must be made payable to Kansas Income Tax. Please write your Social
Security number on the check or money order and on the voucher.
If you filed a joint return, include your spouse's name and Social
Security number on both your payment and the voucher.
Additional Kansas forms are available on the Kansas Department of Revenue's form page. Forms may also be requested by calling the Kansas Taxline at 1-785-368-8222.
Can I make payments if I owe a tax debt ?
Yes. See Payment Plan Request for Individuals if you owe an individual income tax debt or Payment Plan Request for Businesses if you owe taxes for your business.
Can you direct deposit my individual
income tax refund?
Direct deposit is a quick and convenient method to receive your
Kansas income tax refund. Direct deposit is available if you use
WebFile or Federal / State electronic filing. The Kansas Department of Revenue will deposit your refund in your
checking or savings account. Simply provide the Kansas Department
of Revenue your bank routing number and account number. You can
get this information from your financial institution. The Kansas
Department of Revenue uses this information only to deposit your
refund. With direct deposit, you can avoid any possible postal delays and
long lines at your bank.
How do I check on
my current year individual income tax refund?
Normal processing time for a paper return is 4 to 8 weeks.
You may check on the status of your current year individual income tax refund by accessing the Web Refund Status application. You will need to provide the Social Security number shown on your return as well as the exact amount of your refund, in whole dollars only.
You may also get this information by calling 1-800-894-0318 using a touch-tone telephone. You will need to provide the Social Security number shown on your return as well as the exact amount of your refund, in whole dollars only.
Refund information regarding prior year tax returns or amended returns is not available using these systems.
Can I credit my individual income
tax refund forward?
Your refund, or part of your refund, can be applied to next year's
Kansas estimated income tax. The amount you credit forward needs
to be claimed on next year's Kansas return as an estimate tax payment.
By state law refunds less than $5 will not be sent to you or directly deposited into your bank account. Therefore, it would be to your benefit to credit forward refunds less than $5 to be claimed as an estimated payment on your next year's Kansas income tax return.
What is the nongame wildlife contribution (Chickadee Checkoff Program)?
You may use your refund, or part of your refund, to contribute to
the Kansas nongame wildlife improvement program. This donation is
tax deductible. The contributions for this program have been used
for protecting threatened and endangered species, monitoring bald
eagles and peregrine falcon nesting and many other important programs
protecting our wildlife.
If you do not have a refund on your return or you have a balance
due, you may still donate to this program by writing one check for
your balance due plus the amount you wish to contribute to the Kansas
nongame wildlife program.
What is the Senior Citizens Meals
on Wheels Contribution?
You may use your refund, or part of your refund, to contribute
to the Senior Citizens Meals on Wheels Contribution Program. All
contributions are used solely for the purpose of providing funds
for the Senior Citizens Meals on Wheels Contribution Program. If
you do not have a refund on your return, or you have a balance
due, you still may donate to this program by writing a check for
your balance due plus the amount you wish to contribute to the
Senior Citizens Meals on Wheels Contribution Program.
What is the Breast Cancer Research Fund Contribution?
The Breast Cancer Research Fund was created to support research related to the prevention, diagnosis and treatment of breast cancer with the hope of ending the suffering and death cause by this disease. If you do not have a refund on your return, or you have a balance due, you still may donate to this program by writing a check for your balance due plus the amount you wish to contribute to the Breast Cancer Research Fund.
What is the Military Emergency Relief Fund Contribution?
Contributions will be used to help military families with the cost of food, housing, utilities and medical services incurred while a member of the family is on active military duty. If you do not have a refund on your return, or you have a balance due, you still may donate to this program by writing a check for your balance due plus the amount you wish to contribute to the Military Emergency Relief Fund.
How do I claim a refund for a
deceased taxpayer?
You must check the appropriate box below the heading of the paper
Individual Income Tax and/or Food Sales Tax Refund (K-40) indicating
the taxpayer is deceased.
If you are a surviving spouse requesting a refund of less than $100, you must enclose ONE of the following with the return:
- Federal form 1310 - Statement of person claiming refund due a deceased taxpayer OR
- Death Certificate OR
- Obituary statement OR
- Funeral home notice OR
- Kansas Decedent Refund Claim (RF-9)
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 the return:
- Proof of death which can be a death certificate, obituary statement or funeral home notice AND
- Kansas Decedent Refund Claim (RF-9)
What does it mean when my refund
is set off due to a debt?
Kansas law provides that your income tax refund, or part of your
refund, can be applied to certain government debts incurred by you.
These unpaid debts could include such things as Kansas taxes, back
child support, student loans, parking tickets or a city water bill.
This will also reduce the amount of the Kansas refund you originally
expected. The remaining amount will be refunded to you. If the remaining
balance of your refund is less than $5, by Kansas law that amount
will not be refunded.
What should I do before I mail
my return?
Before mailing your Kansas income tax return, please:
- Enter your Social Security number and that of your spouse in the boxes provided.
- If you receive a tax booklet, check to see if the name and address on your mailing label is correct. If not, make any necessary corrections on the label and check the box for name or address change.
- If a credit for taxes paid to another state is claimed, a copy of the other state's return must be enclosed.
- If your address is outside of Kansas, you must enclose a copy of your Federal return and federal schedules A through F. If your address is in Kansas, you do not need to include a copy of your Federal return.
- Sign your return. If married filing a joint return, both you and your spouse must sign the return.
- If you are claiming any credits requiring a special Kansas schedule, include that schedule with your return.
- If you are making a payment, complete Kansas Payment Voucher (K-40V). Enclose the voucher and your payment with your return. Please write your Social Security number on the payment.
- Do not staple any of your documents or enclosures together.
- Attach sufficient postage when mailing. Returns with more than five pages may require additional postage.
- If you completed Schedule S, be sure to include it with your K-40 return.
- Mailing address.
How do I file for an extension
of time?
If you file Form 4868 with the Internal Revenue Service requesting
an automatic extension of time to file your federal tax return,
you will automatically receive an extension of time to file your
Kansas return. A copy of form 4868 must be enclosed with your Kansas
income tax return when filed. This is not an extension of time to
pay.
To make an extension payment on your Kansas income tax, use the Kansas Payment Voucher (K-40V). Check the box on the voucher for extension payment. The extension payment must be postmarked on or before April 15.
Any balance due remaining after April 15 will accrue interest. To avoid a separate penalty charge, 90% of your tax must be paid by April 15 and the return filed and any remaining balance due paid within the extended due date.
If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.
How long do I have to file a Kansas Income Tax return in order to claim a refund?
Kansas law provides that if a return was not filed by the original due date, the taxpayer must file the return within 2 years of the original due date in order to receive a refund. If the return is filed later than 2 years after the original due date - no refund will be issued.
When do I file an amended return?
An amended return is filed when it is necessary to make a correction
to your original Kansas tax return.
If you amend your Federal return or your Federal return was changed by the Internal Revenue Service, you must report these changes to the Kansas Department of Revenue. Your amended return must be filed within 180 days of the date the federal adjustments are paid, agreed to or become final, whichever is earlier. To avoid penalties, any additional Kansas tax owed must be paid with interest when filing your amended return.
What form do I use to amend my
return?
To report changes to your current Kansas tax return, you must complete
the Individual Income Tax and/or
Food Sales Tax Refund (K-40) and check the box for amended return.
In addition, check one of the boxes to show the reason for amending.
When filing an amended return include copies of all supporting documentation, such as your amended federal return and additional W-2 forms.
What is Use Tax?
Compensating use tax is due on the purchase price of items purchased
from vendors located outside of Kansas and used, stored or
consumed within Kansas, upon which no sales tax has been paid.
Examples of purchases made without paying Kansas sales tax
are goods bought over the internet and from catalogs.
How much is my Use Tax?
If you have purchased items from retailers located outside of Kansas
on which no sales tax was paid (including any freight, shipping
and handling fees) and the items were used, stored or consumed within
Kansas, the purchase is subject to compensating use tax. If you
know the actual amount of use tax, enter that amount on line 18
of the K-40 return. For example, if the sales tax rate in your city
is 6.5% and you purchased an item for $35.00 and the shipping and
handling was $1.50 and no sales tax was paid, the use tax amount
would be $36.50 X .065 = $2.37. You would round to the nearest whole
dollar and enter $2.00 on line 18 of form K-40. If you paid Kansas
sales tax on all of your purchases, enter zero (0) on line 18.
If you do not know the actual amount of use tax, use the Adjusted Gross Income Chart to estimate the Compensating Use tax.
Where can I get help with my taxes?
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.