Notice Number:15-07
Tax Type:Individual Income Tax
Brief Description:Itemized Deductions for Individual Income Tax
Effective Date:07/01/2015
Approval Date:07/01/2015

Notice 15-07

Itemized Deductions For Individual Income Tax
(July 1, 2015)

During the 2015 Legislative Session Senate Substitute for House Bill 2109 was passed and signed into law. This Bill addressed deductions for individuals for Kansas income tax purposes.

K.S.A. 79-32,120, which expressly allows itemized deductions, was amended in Section 26 of Senate Substitute for House Bill 2109. The new language stops the phase-down of the amount of the itemized deduction to be allowed, and instead, commencing with tax year 2015, permits only three categories of deductions which are subject to percentage limitations. The amended language of the statute now allows Kansas itemized deductions only for (stricken language and new language):
Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614

Date Composed: 07/08/2015 Date Modified: 07/08/2015