Notice

Notice Number:13-11
Tax Type:Individual Income Tax
Brief Description:Itemized deductions for individual income tax.
Keywords:
Approval Date:07/01/2013


Body:
KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY & RESEARCH


Notice 13-11

Itemized Deductions For Individual Income Tax
(July 1, 2013)


[Note: This Notice replaces Notice 12-07 which has been revoked.]


During the 2013 Legislative Session House Substitute for Senate Bill 83 and House Bill 2059 were passed and signed into law. Each of these enactments addressed deductions for individuals for Kansas income tax purposes.

K.S.A. 79-32,118 deals with the type of deduction that can be claimed by an individual on their Kansas income tax return. Prior to amendment by House Sub for SB 83 the statute provided:
Section 4 of House Sub for SB 83 amends K.S.A. 79-32,118 to specifically recognize that an individual can elect to itemize their deductions on their Kansas return. The new language provides:
K.S.A. 79-32,120, which expressly allows itemized deductions, was amended in Section 2 of HB 2059. The new language provides for an overall phase-down of the amount of the itemized deduction to be allowed. The phase-down begins with tax year 2013, when itemized deductions are limited to 70% of the amount used on the federal return, (but excluding state and local income tax imposed or paid, as indicated in K.S.A. 79-32,120(b)) and continues through tax year 2017 when only 50% of the amount used on the federal return (excluding state and local income tax imposed or paid, as indicated in K.S.A. 79-32,120(b)) may be used for Kansas purposes.

There are two exceptions to the phase-down provisions. First, charitable contributions are not subject to the phase-down. Second, beginning in tax year 2014 wagering losses can no longer be claimed as an itemized deduction.

The new language of the statute provides as follows:

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. 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: 06/28/2013 Date Modified: 06/28/2013