Kansas Administrative Regulations

Regulation Number:92-12-27
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Kansas deduction of an individual.
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92-12-27 Kansas deduction of an individual. A taxpayer entitled to elect to either itemize deductions or to take the Kansas standard deduction shall be bound by an election unless an amended return is filed. In the absence of an election, the taxpayer shall be deemed to have elected to take the Kansas standard deduction. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,118, 79-32,119, 79-32,120; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1982.)