Enter the following additions to your federal adjusted gross income; on your Kansas state return.
Federal Income Tax Refund. Generally, there will be no entry here unless you amended your federal return for a prior year due to an investment credit carry back which resulted in you receiving a federal income tax refund in 2022 for that prior year.
Partnership, S Corporation or Fiduciary Adjustments. If you received income from a partnership, S corporation, joint venture, syndicate, estate or trust, enter your proportionate share of any required addition adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine these amounts.
Community Service Contribution Credit. The amount of any charitable contribution claimed on your federal return used to compute the Community Service Contribution Credit on Schedule K-60.
Learning Quest Education Savings Program. The amount of any “nonqualified withdrawal” from the Learning Quest Education Savings Program.
Amortization – Energy Credits. Enter the amount of any amortization deduction claimed on the federal income tax return to the extent the same is claimed for deduction with regard to Credit Schedule K-73, K-77, K-79, K-82 or K-83 and any amount claimed in determining federal adjusted gross income on carbon dioxide recapture, sequestration or utilization machinery and equipment, or waste heat utilization system property.
Ad Valorem or Property Taxes. Enter the amount of Ad Valorem or Property Taxes paid by a nonresident of Kansas to a state other than Kansas or to a local government located outside of Kansas, when the law of such state does not allow a Kansas resident to claim a deduction of Ad Valorem or Property Taxes paid to a Kansas political subdivision in determining taxable income (for income tax purposes) in such other state, to the extent that such taxes are claimed as an itemized deduction for federal income tax purposes.
Abortion Expenses. Enter the amount of abortion expenses that were reimbursed or had credit for that was entered on your federal return.
For more information, see Kansas Schedule S Instructions.