Agency 92, Article 12 — Income Tax

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-1. Revoked. (Authorized by K.S.A. 79-3236; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-10. Revoked. (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-100. Sales factor; sales other than sales of tangible personal property in this state. (a) Gross receipts from transactions other than sales of tangible personal property (including transa…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-101. Special rules; in general. K.S.A. 79-3288 and 79-4301, article IV.18. permit a departure from the allocation and apportionment provisions of K.S.A. 79-3271 et seq., and 79-4301, artic…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-102. Special rules; property factor. The following special rules are established in respect to the property factor of the apportionment formula: (a) If the subrents taken into account in d…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-103. Special rules; sales factor. The following special rules are established in respect to the sales factor of the apportionment formula: (a) Where substantial amounts of gross receipts a…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-104. Revoked. (Authorized by K.S.A. 79-3236, 79-3291; effective May 1, 1979; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-105. Contribution to income; debtor setoff. (a) As used in K.S.A. 75-6202, and amendments thereto, "contribution to income" shall mean that portion of the income of a spouse filing a joint…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-106. Composite returns for nonresident partners and shareholders. (a) Any partnership or S corporation required to file a return under the Kansas income tax act may file a composite income…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 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 adj…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-11. Credits for income taxes paid to other states. (a) The credit for income tax paid to another state allowed by K.S.A. 79-32,111, and amendments thereto, shall be limited to the net amou…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-110. Combined income method of reporting; surtax exemption. Each corporation filing a Kansas income tax return using the combined income method of reporting with more than one entity of th…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-111. Special rules; airlines. (a) Apportionment of business income. When an airline has income from sources both within and without the state of Kansas, the amount of business income from …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-112. Sales factor numerator; assignment of sales of a corporation which is a member of a unitary group of corporations. (a) The Kansas destination sales of tangible property of a corporati…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-113. Revoked. (Authorized by K.S.A. 79-3236; implementing K.S.A. 2004 Supp. 79-32,206; effective April 22, 2005; revoked Nov. 15, 2024.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-114. Determining transportation income within a unitary group. If a unitary group of corporations consists of one or more corporations engaged in railroad or interstate motor carrier opera…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-12. Revoked. (Authorized by K.S.A. 79-3236, 79-32,112; effective Jan. 1, 1968; amended Jan. 1, 1972; amended May 1, 1976; revoked, E-80-2, Jan. 18, 1979; revoked May 1, 1979.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-120. Definition of qualified taxpayer. A "qualified taxpayer," as defined in K.S.A. 79-32,211(b)(4) and amendments thereto, shall not be considered to be a "community service organization,…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-121. Incurred qualified expenditures. Before a qualified taxpayer may qualify for a credit allowed under K.S.A. 79-32,211, and amendments thereto, both of the following conditions shall ha…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-13. Revoked. (Authorized by K.S.A. 79-3236, 79-32,112; effective Jan. 1, 1968; amended Jan. 1, 1969; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended Jan.…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-130. Amount of tax credit. For each employer that has established a "small employer health benefit plan" or made any contributions to the "health savings account" of an "eligible employee,…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-14. Persons and organizations exempt from Kansas income tax. A person or organization claiming an exemption from Kansas income taxation under the provisions of subsection (a) of K.S.A. 198…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-140. Scope; definitions. (a) This regulation and K.A.R. 92-12-142 shall apply to the community college and technical college contribution tax credit program described in K.S.A. 79-32,261(a…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-141. Revoked. (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008; revoked Oct. 13, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-142. Tax credit application. (a) Each contributor making a contribution to an educational institution, or to an endowment association or foundation on behalf of the educational institution…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-143. Revoked. (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008; revoked Oct. 13, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-144. Revoked. (Authorized by and implementing K.S.A. 2007 Supp. 79-32,261; effective June 20, 2008; revoked Oct. 13, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-145. Revoked. (Authorized by K.S.A. 79-32,113 and K.S.A. 2008 Supp. 79-32,261; implementing K.S.A. 2008 Supp. 79-32,261; effective June 20, 2008; amended May 22, 2009; revoked Oct. 13, 202…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-146. Definitions. (a) "Contribution," as defined in K.S.A. 2016 Supp. 72-99a02 and amendments thereto, shall include any donation of cash, stocks and bonds, personal property, or real prop…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-147. Tax credit agreement. (a) Each scholarship-granting organization for which an allocation of tax credits has been authorized pursuant to L. 2014, ch. 93, sec. 61, and amendments theret…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-148. Tax credit application. (a) Each contributor making a contribution to a scholarship-granting organization shall complete a tax credit application with the scholarship-granting organiz…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-149. Quarterly reports. Each scholarship-granting organization shall submit a quarterly report indicating the amount of contributions qualifying for tax credits. This report shall be submi…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-15. Revoked. (Authorized by K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-150. Workforce retention incentive income tax credit; "credit" defined, requirements. (a) As used in this regulation and K.A.R. 92-12-151, "credit" means the Kansas workforce retention inc…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-151. Workforce retention incentive income tax credit; multiple credits. Individuals shall not be eligible for more than one credit per adult learner grant eligible program successfully com…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-152. Pregnancy resource act tax credit; contributions. (a) "Contribution," as used in K.S.A. 79-32,316, and amendments thereto, shall mean any donation of cash, stocks and bonds, personal …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-16. Change of accounting period. Permission for change of a taxpayer's Kansas taxable year shall not be required from the director. In all cases a short period return shall be filed to acc…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-17. Revoked. (Authorized by K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-18. Revoked. (Authorized by K.S.A. 79-3236, 79-32,114; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-19. Limitation of tax-spreadback rule. When an accounting method is changed in compliance with K.S.A. 79-32,114(c) or (d) (i), other than from an accrual to an installment method, any addi…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-2. Revoked. (Authorized by K.S.A. 79-3236, 79-32,109; effective Jan. 1, 1968; amended Jan. 1, 1970; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-20. Change from accrual to installment method of accounting. If for any tax year beginning after December 31, 1967, the taxpayer is allowed or required to change from the accrual to the in…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-21. Revoked. (Authorized by K.S.A. 79-3236, 79-32,115; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-22. Revoked. (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-23. Revoked. (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; amended May 1, 1976; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-24. Revoked. (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; amended, E-71-8, Jan 1, 1971; amended Jan. 1, 1972; amended Jan. 1, 1974; amended May 1, 1975; revoked May 1,…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-25. Revoked. (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-26. Revoked. (Authorized by K.S.A. 79-3236, 79-32,117; effective Jan. 1, 1968; revoked May 1, 1982.)

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-27. Kansas deduction of an individual. A taxpayer entitled to elect to either itemize deductions or to take the Kansas standard deduction shall be bound by an election unless an amended re…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-28. Revoked. (Authorized by K.S.A. 79-3236, 79-32,120; effective Jan. 1, 1968; revoked May 1, 1982.)