IMPORTANT: Taxpayers claiming this credit (except those claiming an assigned credit) must make a modification on Schedule S, Part A, of the Kansas return for the amount of any charitable contribution claimed on the federal return and used as the basis for the Low Income Student Scholarship Credit.
IMPORTANT: A separate K-70 schedule is required for each credit claimed, including a separate schedule for credits carried forward from the prior year. A separate worksheet must be completed for each certificate number. The Low Income Student Scholarship Credit provides a tax credit equal to 75% of the amount contributed to a Scholarship Granting Organization (SGO) for the purpose of offering educational scholarships to eligible students to pay all or a portion of the tuition to attend a qualified school. For more information, see Schedule K-70.
Social Security Number or Employer ID
Enter the Social Security number or employer ID for the name of the taxpayer, Partnership, S Corporation, LLC or LLP who is claiming the low-income student scholarship contribution as listed on this tax return.
Certificate Number
Required field. This is the preauthorized certificate number you received from the Scholarship Granting Organization (SGO) which was assigned by the Kansas Department of Revenue.
Scholarship Granting Organization (SGO) Name
Enter the name of the Scholarship Granting Organization (SGO) you made contributions to.
IMPORTANT: A separate K-70 schedule is required for each credit claimed, including a separate schedule for credits carried forward from the prior year. A separate worksheet must be completed for each certificate number.
Proportionate share percentage
Partners, shareholders or members: Enter the percentage that represents your proportionate share in the Partnership, S Corporation, LLC or LLP.
All other taxpayers: Enter 100%.
Carry Forward From a Prior Year
Enter the amount of available carry forward from any prior year's Schedule K-70 (not applicable for the first year a credit is claimed). You will need to mail a copy of the prior year's Schedule K-70 to the Kansas Department of Revenue.