Kansas Administrative Regulations

Regulation Number:92-12-109
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Corporate Income Tax; Individual Income Tax
Brief Description:Report of income adjusted by internal revenue service.
Keywords:
Approval Date:05/10/2001


Body:

92-12-109 Report of income adjusted by internal revenue service. The revenue
agent's report detailing adjustments made by the internal revenue service and the amended return
reporting these adjustments to the director shall be sent separate from any other document except
those required by this regulation. If federal taxable income, in the case of a corporation, or federal
adjusted gross income, in the case of an individual, on the Kansas income tax return as originally filed
is not the same as reported on the revenue agent's report, a reconciliation and explanation as to the
difference shall also be submitted. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp.
79-3230; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)