Notice

Notice Number:17-04
Tax Type:Individual Income Tax
Brief Description:Notice 17-04 Individual Low Income Exclusion
Keywords:Notice 17-04 Individual Low Income Exclusion
Effective Date:01/01/2018
Approval Date:07/01/2017


Body:

Tax Policy Group
915 SW Harrison St
Topeka KS 66612-1588
Phone: 785-296-3081
FAX: 785-296-7928
www.ksrevenue.org
Samuel M. Williams, Secretary
Department of Revenue
Sam Brownback, Governor

Notice 17-04

Changes To Individual Low Income Exclusion
(July 1, 2017)


The 2017 Legislature enacted an income tax increase via Senate Bill 30. Section 4 of the Bill amends K.S.A. 79-32,110, the statute which establishes the rates of income tax in Kansas.

In addition to adjusting the rates of tax, Section 4 of the Bill also lowers the income level at which certain individuals are exempt from Kansas income tax, starting with tax year 2018. Beginning in tax year 2018 the low income exclusion is reduced to $5,000 for married individuals filing a joint return, and to $2,500 for all other taxpayers. The amended provision, subsection (e), now provides:
The Kansas taxable income of an individual (see K.S.A. 79-32,116) is computed by adding or subtracting any Kansas modifications (see K.S.A. 79-32,117) to or from his or her federal adjusted gross income (to arrive at their Kansas adjusted gross income) and then subtracting his or her Kansas deductions and personal exemptions.


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
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614


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Date Composed: 06/29/2017 Date Modified: 06/29/2017