Private Letter Ruling

Ruling Number:P-2016-004
Tax Type:Individual Income Tax
Brief Description:Reporting Foreign Source Income
Effective Date:07/20/2016
Approval Date:07/20/2016


July 20, 2016



Re: Kansas Income Tax


Your correspondence of July 12, 2016, has been referred to me for response. Thank you for your inquiry.

By your e-mail you have requested our advice regarding Kansas income tax. Specifically, your e-mail states:
Based on the limited information you have provide it is not clear whether your client is domiciled in Kansas or Brazil. However, as explained in the instructions for the Kansas individual income tax return (pages 3 & 4), filing requirements are as follows:
With regard to your questions about reporting foreign source income to Kansas and whether any credit is available for taxes paid to a foreign country, please note the first step in determining an individual’s Kansas income tax liability is to compute the tax “as if” all of the taxpayer’s income was from Kansas sources. Then, after the total amount of tax has been computed, a person domiciled in Kansas is allowed to claim a credit against the computed tax for the amount of taxes paid to another state, country, or political subdivision. This would include Brazil. An individual who is not domiciled in Kansas will prorate the computed tax using the ratio of their income in Kansas to all their income.

As previously noted, additional information regarding the questions you have presented can be found in the instructions for the Kansas individual income tax return, form K-40. They are available through our web site at:

I trust this information is of assistance. If I can be of further service, please feel free to contact me.


NOTE: This opinion letter is based solely on the facts provided in your request for advice. If material facts or information were not disclosed this letter is null and void. This letter will be revoked without further action by the Department if the statutes, administrative regulations, published revenue rulings, or court decisions that materially affect this opinion are changed.

Date Composed: 09/16/2016 Date Modified: 09/16/2016