If you have items of income that are taxable to Kansas that were not included on your federal return, those items must be reported on Schedule S, Part A. Complete all applicable fields on this page to report any additional income not included on your federal return.
State and Municiple Bond InterestIf you are receiving retirement checks from KPERS
Enter interest income received, credited, or earned by you during the taxable year from any state or municipal obligations such as bonds and mutual funds. Reduce the income amount by any related expenses (such as management or trustee fees) directly incurred in purchasing these state or political subdivision obligations.
DO NOT include interest income on obligations of the State of Kansas or any Kansas political subdivision issued after December 31, 1987, or the following bonds exempted by Kansas Law:
If you are a shareholder in a fund that invests in both Kansas and other states' bonds, only the Kansas bonds are exempt. Use the information provided by your fund administrator to determine the amount of taxable (non-Kansas) bond interest to enter here.
Contributions to KPERS
Individuals affected are state employees, teachers, school district employees, members of the Justice and Judges Retirement System, regular and special members of the Kansas Police and Firemen's Retirement System and KPERS.
Low Income Student Scholarship Contributions
Enter the amount of any charitable contribution claimed on your federal return used to compute Low Income Student Scholarship credit on Schedule K-70.
Business interest expense carryforward deduction
Enter the amount of any interest expense paid or accrued in a previous tax year but allowed as a federal deduction pursuant to IRC §163 in the current tax year. Interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable if the limitation of IRC §163(j) did not exist.
Unqualified withdrawals from First Time Home Buyer savings account
For all taxable years beginning after December 31, 2021, enter the amount of any contributions to, or earnings from, a first- time home buyers savings account if distributions from the account were not used to pay for expenses or transactions authorized pursuant to K.S.A. 58-4904, and amendments thereto, or were not held for the minimum length of time required pursuant to K.S.A. 58-4904, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving transfer on death beneficiary pursuant to K.S.A. 58-4904(e), and amendments thereto.
Enter the amount for any unqualified withdrawal(s) made from a First Time Home Buyer savings account.
Enter amounts for the following additions
Federal Income Tax Refund Generally, there will be no entry for this unless you amended your federal return for a prior year due to carry back of an investment credit or a net operating loss which resulted in you receiving a federal income tax refund in 2025 for that prior year.
Partnership, S Corporation or Fiduciary Adjustments If you received income from a partnership, S corporation, joint venture, syndicate, estate or trust, enter your proportionate share of any required addition adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine these amounts.
Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60.
Learning Quest Education Savings Program (LQESP) Any “nonqualified withdrawal” from the LQESP.
Amortization – Energy Credits Allowable amortization deduction claimed on the federal return relating to credit Schedule K-73, K-77, K-79, K-82, or K-83 and amounts claimed in determining federal AGI on carbon dioxide recapture, sequestration or utilization machinery and equipment, or waste heat utilization system property.
Ad Valorem or Property Taxes Ad Valorem or property taxes paid by a nonresident of Kansas to a state or local government outside Kansas, when the law of such state does not allow a Kansas resident to claim a deduction of ad valorem or property taxes paid to a Kansas political subdivision in determining taxable income to the extent they are claimed as an itemized deduction for federal income tax purposes.
Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of, reimbursement for, or credit/partial credit for, abortion or abortion expenses.
Unqualified withdrawals from an adoption savings account
Enter on line A7, as an addition modification, the amount of any contributions to, or earnings from, an adoption savings account if distributions from the account were not used to pay for expenses or transactions authorized by law or were not held for the minimum length of time as required by K.S.A. 38-2504, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving payable on death beneficiary pursuant to K.S.A. 38-2504, and amendments thereto.