Itemized Deductions

Individual taxpayers may choose to either itemize their individual nonbusiness deductions or claim a standard deduction. If your Kansas itemized deductions are greater than the Kansas standard deduction for your filing status, it will be to your advantage to complete and file Kansas Schedule A. If the Kansas standard deduction for your filing status is greater than the amount of Kansas itemized deductions you can substantiate, it is to your advantage to claim the Kansas standard deduction.

Use Kansas Schedule A, Kansas Itemized Deductions Schedule to calculate your Kansas itemized deductions. Your Kansas itemized deductions may be different from your federal itemized deductions as some federal deductions are not allowed on your Kansas return. Refer to Schedule A Instructions of the Kansas 2023 Individual Income Tax booklet (You may itemize your deductions on your Kansas return even if you did not itemize your deductions on your federal return).

NOTE: Federal line numbers are based on 2023 tax returns.

Itemized Deduction Computation