Notice

Notice Number:15-10
Tax Type:Individual Income Tax
Brief Description:Social Security Numbers Required for Income Tax Credits
Keywords:
Effective Date:07/01/2015
Approval Date:07/01/2015


Body:
Notice 15-10

Social Security Numbers Required for Income Tax Credits
(July 1, 2015)


During the 2015 Legislative Session Senate Substitute for House Bill 2109 was passed and signed into law. This Bill establishes additional requirements regarding social security numbers when claiming individual income tax credits.

With the exception of the credit for taxes paid to other states, the provisions of K.S.A. 79-32,265 have disallowed an income tax credit to anyone who fails to provide a valid social security number for themselves, their spouse and their dependents as the identifying number for individual income tax purposes.

Section 2 of Senate Substitute for House Bill 2109 amends K.S.A. 79-32,265 to add a requirement that a taxpayer claiming a credit must have had a valid social security number for the entire tax year for which the credit is claimed. A taxpayer who obtains a social security number sometime during the year will not be able to claim a credit for that tax year. There is an exception for taxpayers filing a joint return where one spouse has possessed a valid social security number for the entire year. The requirement to have a valid social security number for the entire year in order to claim a credit does not apply to dependent children of the taxpayer.

The amended provisions of the statute now state (new language):
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: 07/08/2015 Date Modified: 07/08/2015