Private Letter Ruling

Ruling Number:P-2016-003
Tax Type:Individual Income Tax
Brief Description:Deductions when Taxpayer Receives Guaranteed Payments
Effective Date:07/19/2016
Approval Date:07/19/2016


July 19, 2016


Re: Kansas Income Tax


Your correspondence of July 7, 2016, addressed to Mr. Bob Clelland 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:
In response to your inquiry, please be advised the short answer to your question is “no” because Kansas law does not permit the deductions you mentioned. As you are aware, over the past several years the Kansas Legislature has enacted legislation that affects all of these areas, and the net result is that noted in your e-mail. At this time we don’t know when these areas will next be addressed, or what approach will be adopted by future Legislatures.

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