Kansas allows a personal exemption of $2,320 for the birth of a child during the tax year that does not result in a live birth (stillbirth). This exemption may be claimed on the taxpayer's Kansas Individual Income Tax Return. The stillbirth exemption increases the taxpayer's total Kansas exemption allowance, which may reduce Kansas taxable income.
If more than one qualifying stillbirth occurred during the tax year, the taxpayer may claim the exemption for each qualifying stillbirth. The Kansas Stillbirth Exemption is an additional exemption which may be claimed in addition to a standard Kansas personal exemption based on filing status.
How to Claim the Exemption
When preparing your Kansas Individual Income Tax Return:
- Basic Information
- Number of children stillborn in the current tax year
Note: Documentation may not be required with the return but should be retained in the event the Kansas Department of Revenue requests verification. Keeping supporting documentation with your tax records is recommended.
Additional Information
For information on additional Kansas exemptions, see the Kansas state instructions