Notice

Notice Number:13-17
Tax Type:Individual Income Tax
Brief Description:Kansas Composite Returns
Keywords:
Approval Date:09/12/2013


Body:
Office of Policy & Research


Notice 13-17

Kansas Composite Returns
(September 12, 2013)

Advice has been requested regarding the use of composite income tax returns in Kansas. Specifically, inquiry has been made as to whether modification(s) enacted during the 2012 Legislative Session [See Notice 12-11] which exempt certain categories of income from Kansas income tax are recognized on a composite return.

The use of composite income tax returns is authorized by Kansas Administrative Regulation (K.A.R.) 92-12-106. The regulation provides:
The composite return, Kansas Form K-40C, recognizes an individual’s personal exemptions and a standard deduction. It does not recognize itemized deductions. Similarly, it does not recognize modifications, either additions or subtractions.

Because, generally, the composite return does not recognize modifications it will not recognize those modification(s) enacted during the 2012 Legislative Session which exempt certain categories of income from Kansas income tax. Individuals who wish to take advantage of those modifications must file a separate individual income tax return.
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: 09/12/2013 Date Modified: 09/12/2013