Agency 92, Article 12 — Income Tax

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 92-12-105. 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 92-12-114. 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 92-12-120. 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 92-12-130. 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 92-12-142. 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 92-12-146. 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 92-12-150. 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 92-12-19. 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 92-12-20. 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 92-12-27. 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 92-12-47. Distribution withholding. The fiduciary of a resident estate or trust shall within 30 days of the close of the taxable year of the estate or trust furnish or mail to the last known add…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-4a. Resident individual. (a) As used in this regulation, the term "Kansas resident" shall have the same meaning as that assigned to the term "resident individual" in K.S.A. 79-32,109, and …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-52. Consolidated returns. Corporations which are members of an affiliated group which do not derive their entire income from sources within Kansas and have filed a federal consolidated ret…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-53. Methods of determining income allocable to Kansas business. Any taxpayer having income from business activity which is taxable both within and without this state, other than activity a…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-55. Returns; who shall file. (a) Copies of the prescribed return forms shall, so far as possible, be furnished to taxpayers. A taxpayer shall not be excused from making a return solely bec…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-57. Records and income tax forms. Every person subject to the tax, except persons whose gross income consists solely of salary, wages, or similar compensation for personal services rendere…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-58. Payment of tax; receipt; insufficient fund checks. (a) Upon request, a receipt shall be furnished by the director for each tax payment. In the case of payments made by check or money o…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-6. Resident status of certain individuals. A person who is a resident of this state, does not terminate residency upon entering the armed services or peace corps of the United States. A me…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-64. Claims for refund by taxpayers. Claims by the taxpayer for the refunding of taxes, interest, penalties, and additions to tax erroneously or illegally collected shall set forth in detai…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-65. Powers of the director of taxation. The director or his or her delegate shall be permitted to examine any books, papers, records, or memoranda of a taxpayer for the purpose of determin…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-66a. Abatement of final tax liabilities. (a) General. The authority of the secretary to abate all or part of a final tax liability shall be exercised only in cases in which there is seriou…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-67. Extension of time for filing returns. A six-month extension of time to file shall be granted by the director of taxation if at least 90% of the current year's tax liability is paid or …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-71. Business and nonbusiness income defined. In essence, all income which arises from the conduct of trade or business operations of a taxpayer is business income. For administrative purpo…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-72. Two or more businesses of a single taxpayer. A taxpayer may have more than one (1) "trade or business." In such cases, it is necessary to determine the business income attributable to …

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-73. Business and nonbusiness income: application of definitions. The following are rules for determining whether particular income is business or nonbusiness income. (a) Rental income from…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-74. Proration of deductions. In most cases an allowable deduction of a taxpayer will be applicable only to the business income arising from a particular trade or business or to a particula…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-75. Definitions. (a) Apportionment means the division of business income between states by the use of a formula containing apportionment factors. (b) Allocation means the assignment of non…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-76. Apportionment. If the business activity in respect to any trade or business of a taxpayer occurs both within and without this state, and if by reason of such business activity the taxp…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-77. Combined income method of reporting. If a particular trade or business is carried on by a taxpayer and one (1) or more affiliated corporations, nothing in K.S.A. 79-3271 et seq., and 7…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-78. Allocation. Any taxpayer subject to the taxing jurisdiction of this state shall allocate all of its nonbusiness income or loss within or without this state in accordance with K.S.A. 79…

Kansas Administrative Regulations Kansas Department of Revenue Article 12.—Income Tax 92-12-79. Consistency and uniformity in reporting. In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as business income o…