Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Corporate Income Tax; Individual Income Tax
Report of income adjusted by internal revenue service.
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.)
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