Notice

Notice Number:13-10
Tax Type:Individual Income Tax
Brief Description:Income tax reates lowered for individuals, estates and trusts.
Keywords:
Approval Date:07/01/2013


Body:


KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY & RESEARCH

Notice 13-10

Income Tax Rates Lowered
For Individuals, Estates, and Trusts
(July 1, 2013)

[Note: This Notice replaces Notice 12-06 which has been revoked.]

During the 2013 Legislative Session House Bill 2059 was passed and signed into law. Section 1 of the Bill amends K.S.A. 79-32,110, the statute which establishes the rates of income tax in Kansas. Beginning in tax year 2013, individual income tax rates are lowered at all levels. In addition, the current three-tier rate structure is replaced by a two-tier structure.

Kansas income tax rates for tax year 2013 and later years, are as follows:
Married Filing Joint Returns


For tax year 2013:
If the taxable income is: The tax is:
Not over $30,000 ......................... 3.0% of Kansas taxable income
Over $30,000 .............................. $900 plus 4.9% of excess over $30,000

For tax year 2014:
If the taxable income is: The tax is:
Not over $30,000 ......................... 2.7% of Kansas taxable income
Over $30,000 .............................. $810 plus 4.8% of excess over $30,000

For tax year 2015:
If the taxable income is: The tax is:
Not over $30,000 ......................... 2.7% of Kansas taxable income
Over $30,000 .............................. $810 plus 4.6% of excess over $30,000

For tax year 2016:
If the taxable income is: The tax is:
Not over $30,000 ......................... 2.4% of Kansas taxable income
Over $30,000 .............................. $720 plus 4.6% of excess over $30,000

For tax year 2017:
If the taxable income is: The tax is:
Not over $30,000 ......................... 2.3% of Kansas taxable income
Over $30,000 .............................. $690 plus 4.6% of excess over $30,000

For tax year 2018, and all tax years thereafter:
If the taxable income is: The tax is:
Not over $30,000 ......................... 2.3% of Kansas taxable income
Over $30,000 .............................. $690 plus 3.9% of excess over $30,000

All Other Individuals
(As Well As Estates and Trusts)

For tax year 2013:
If the taxable income is: The tax is:
Not over $15,000 ......................... 3.0% of Kansas taxable income
Over $15,000 .............................. $450 plus 4.9% of excess over $15,000

For tax year 2014:
If the taxable income is: The tax is:
Not over $15,000 ......................... 2.7% of Kansas taxable income
Over $15,000 .............................. $405 plus 4.8% of excess over $15,000

For tax year 2015:
If the taxable income is: The tax is:
Not over $15,000 ......................... 2.7% of Kansas taxable income
Over $15,000 .............................. $405 plus 4.6% of excess over $15,000

For tax year 2016:
If the taxable income is: The tax is:
Not over $15,000 ......................... 2.4% of Kansas taxable income
Over $15,000 .............................. $360 plus 4.6% of excess over $15,000

For tax year 2017:
If the taxable income is: The tax is:
Not over $15,000 ......................... 2.3% of Kansas taxable income
Over $15,000 .............................. $345 plus 4.6% of excess over $15,000

For tax year 2018, and all tax years thereafter:
If the taxable income is: The tax is:
Not over $15,000 ......................... 2.3% of Kansas taxable income
Over $15,000 .............................. $345 plus 3.9% of excess over $15,000

Corporate Income Tax Rates Not Affected

Corporate income tax rates have not changed. For more information about corporate income tax, please see Notice 12-09.

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