The Tax section is used to enter certain Kansas tax calculations, including tax on qualifying lump-sum distributions and any applicable interest or penalty amounts due on a late-filed return.
Most taxpayers will not need to complete every field in this section. Only enter information that applies to your situation.
Program Entry
Kansas Return → Tax
KS Tax on Lump Sum Distributions
If you were born before January 2, 1936, and received income from a qualified retirement plan that was taxed using the federal lump-sum distribution rules, you may be required to enter an amount in this field.
What Should Be Entered?
Enter 13% of the federal tax shown on:
Federal Form 4972, Tax on Lump-Sum Distributions
Specifically, use:
- Line 30 of Federal Form 4972
- Multiply the amount by 13%
- Enter the result in the KS Tax on Lump Sum Distributions field
When Does This Apply?
This field generally applies only if:
- You received a qualifying lump-sum distribution from a retirement plan;
- Federal Form 4972 was used to calculate the federal tax; and
- You were born before January 2, 1936.
Most taxpayers will not have an entry in this field.
How Does This Affect My Return?
The amount entered is added to your Kansas tax calculation and may increase the amount of Kansas tax owed.
Interest
If you are filing your Kansas return after the original due date and have a balance due, interest may apply.
What Should Be Entered?
Enter any Kansas interest amount you have calculated for late payment of tax.
If you do not know the correct interest amount, you may leave this field blank and allow the Kansas Department of Revenue to calculate the amount due.
How Does This Affect My Return?
The amount entered will:
- Increase the balance due on the return.
- Be included with any tax owed to Kansas.
Penalty
If your Kansas return is filed after the due date and tax is owed, a penalty may apply.
What Should Be Entered?
Enter any penalty amount you have calculated for late filing or late payment.
If you do not calculate the penalty yourself, Kansas may calculate the penalty and bill you after processing the return.
How Does This Affect My Return?
The amount entered will:
- Increase the total amount due.
- Be included with the tax and interest reported on the return.
How Does This Affect My Return?
Entries in the Tax section may:
- Increase Kansas tax liability.
- Report tax due on qualifying lump-sum distributions.
- Add interest for late payment of tax.
- Add penalties for late filing or late payment.
Notes
- Most taxpayers will not need to enter a Kansas Lump Sum Distribution Tax.
- The lump-sum distribution calculation applies only to certain taxpayers who filed Federal Form 4972.
- Interest and penalty entries are generally used when filing after the return due date and a balance is owed.
- If interest and penalties are not entered, the Kansas Department of Revenue may calculate them and bill the taxpayer separately.
- Keep a copy of Federal Form 4972 and any penalty or interest calculations with your tax records.