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
Medical and Dental Expenses
If you filed federal Schedule A and entered an amount on line 1 of federal Schedule A, enter that amount on line 1 of Kansas Schedule A. If you did not file federal Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received by you from insurance or other sources. Include amounts you paid for doctors, dentists, nurses, hospitals, prescription medicines and drugs or insulin. Also include the total amount you paid for insurance premiums for medical and dental care, amounts paid for transportation and lodging, and other expenses such as hearing aids, dentures, eyeglasses, and contact lenses. If your insurance company paid your doctor or dentist directly for part of your medical expenses and you paid only the amount that remained, include in your medical expenses ONLY the amount you paid. Do not include insurance premiums paid by your employer. In general, you can include medical and dental bills you paid in 2023 for yourself and your spouse and all dependents you claim on your return. Federal Publication 502, Medical and Dental Expenses, describes the types of expenses you can and cannot deduct in greater detail.
Federal adjusted gross income
Enter the amount from Federal Form 1040 or 1040-SR, line 11.
State and local real estate taxes
Enter on line 5 the state and local taxes you paid on real estate you own that wasn’t used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes. Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take. If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2023.
State and local personal property taxes
Enter on line 6 the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. See federal instructions for Schedule A for additional information. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car’s value and part was based on its weight. You can deduct only the part of the fee that was based on the car’s value.
Home mortgage interest and points
If you didn’t use all of your home mortgage loans to buy, build or improve your home, select "yes". See federal instructions for Schedule A for additional information.
Residence Interest Reported
Enter the home mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement unless one or more of the limits on home mortgage interest apply to you. See federal instructions for Schedule A for additional information.
Residence Interest Not Reported
Enter the home mortgage interest you paid to a recipient who didn’t provide you with a Form 1098. If the recipient was the person from whom you bought the home, enter the person’s name, address and social security number (SSN) if an individual, or employer identification number (EIN) in the space provided.
Points Not Reported
Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See federal publication 936, Home Mortgage Interest Deduction to compute the amount you can deduct and for more information.
Line 8.d. (Reserved for future use)
This field is disabled and will not allow a value to be entered.
Gifts by cash or check
Enter on line 10 the total value of gifts you made in cash or by check (including out-of-pocket expenses), unless a limit on deducting gifts applies to you. See federal publication 526, Charitable Contributions, for more details. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see federal publication 526, Charitable Contributions, for information on the records you must keep. Don’t attach the record to your tax return. Instead, keep it with your other tax records.
Gifts made other than by cash or check
Enter the total value of your contributions of property other than by cash or check, unless a limit on deducting gifts applies to you. See federal publication 526, Charitable Contributions for more information. Retain federal form 8283 if you made non-cash contributions in excess of $500, as it may be requested by the Department of Revenue at a later date.
Carryover Contributions from prior year
You may have contributions that you couldn’t deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See federal publication 526, Charitable Contributions for details.