Enter the amount of social security benefits received in 2025 under the Social Security Act (including SSI) to the extent these benefits are included in your federal AGI. Do not make an entry if your Social Security benefit is not subject to federal income tax.

Enter amounts withdrawn from a qualified retirement account. Include any earnings thereon to the extent that the amounts withdrawn were

1) Originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account, and

2) The amount is included in your Federal Adjusted Gross Income (Line 1 of Form K-40).

Do not make an entry if the amount withdrawn consists of income originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans or, a pension received from any Kansas first class city that is not covered by the Kansas Public Employee's Retirement System.

Enter any interest or dividend income received from obligations or securities of any authority, commission or instrumentality of the United States and its possessions that was included in your Federal Adjusted Gross Income. This includes the Federal Land Bank, U.S. Savings Bonds and Treasury Bills. Reduce the interest amount by any related expenses (trustee fees, etc.) directly incurred in the purchase of these securities.

Enter any state or local income tax refund included as income on your federal return.

If you are a nonresident of Kansas but are stationed in Kansas due to military orders, you must file a Kansas return if you received income from Kansas sources. Only income from Kansas sources is used to determine the Kansas income tax due for nonresident military service members. Nonresident service members will subtract out the amount of their military compensation on Schedule S, line A15. Also enter any Kansas income for services performed by a non-military spouse of a nonresident military service member when the spouse resides in Kansas solely because the service member is stationed in Kansas under military orders.

Enter contributions deposited in the Learning Quest Education Savings Program (LQESP) or qualified 529 tuition programs (as defined under IRC Section 529) established by another state, up to $3,000 per student (beneficiary); or $6,000 per student (beneficiary) if your filing status is married filing joint. You may have your direct deposit refund sent directly to your LQESP account. Visit http://learningquest.com for details about saving money for higher education. For all taxable years beginning after December 31, 2022, contributions made to a qualified tuition program account or a qualified ABLE program account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification pursuant to this paragraph in more than one taxable year.

Enter any recruitment, sign up or retention bonus amounts you received as an incentive to join, enlist or remain in the armed forces (including Kansas Army and Air National Guard), to the extent they are included in your Federal Adjusted Gross Income. Include amounts you received for repayment of educational or student loans incurred by you or for which you are obligated that you received as a result of your service in the armed forces of the United States, to the extent included in your Federal Adjusted Gross Income.

For all taxable years commencing after December 31, 2020, enter 100% of global intangible low-taxed income under section 951A of the federal internal revenue code of 1986, that is included in federal taxable income before any deductions allowed under section 250(a)(1)(B) of such code.

For all taxable years commencing after December 31, 2020, the amount of any interest expense paid or accrued in the current taxable year and disallowed as a deduction pursuant to section 163(j) of the federal internal revenue code. An interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable pursuant to section 163 of the federal internal revenue code if the limitation pursuant to section 163(j) of the federal internal revenue code did not exist.

For taxable years commencing after December 31, 2020, enter the amount disallowed as a deduction from federal taxable income pursuant to section 274 of the federal internal revenue code of 1986 for meal expenditures shall be allowed to the extent such expense was deductible for determining federal income tax and was allowed and in effect on December 31, 2017.

Enter contributions deposited in an Achieving a Better Life Experience (ABLE) account established under the Kansas ABLE savings program or a qualified ABLE program established and maintained by another state or agency or instrumentality thereof (as defined under I.R.C. § 529A) up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint.

For all taxable years beginning after December 31, 2022, contributions made to a qualified tuition program account or a qualified ABLE program account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification pursuant to this paragraph in more than one taxable year. For details about ABLE saving accounts for qualified disability expenses, please visit Kansas ABLE Saving Plans at https://savewithable.com/ks/home.html.

Enter the amount of your Kansas expensing deduction from Schedule K-120EX and enclose a copy of your completed K-120EX and federal Form(s) 4562. Also enclose any schedule necessary to enable the Department of Revenue to reconcile the federal Form 4562 amounts to the expensing claimed on the K-120EX. Important-The deduction must qualify under IRC Section 168: Modified accelerated cost recovery system (MACRS).

For all taxable years beginning after December 31, 2021, enter (1) the amount contributed to a first-time home buyer savings account pursuant to K.S.A. 58-4903, and amendments thereto, in an amount not to exceed $3,000 for an individual or $6,000 for a married couple filing a joint return; or (2) amounts received as income earned from assets in a first-time home buyer savings account.

For all taxable years beginning after December 31, 2022, contributions made to a first-time home buyer savings account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification in more than one taxable year.

Enter any qualified contributions made to a First Time Home Buyer savings account.

Total the following subtractions from your federal adjusted gross income and enter here. You may NOT subtract the amount of your income reported to another state.

• Kansas Venture Capital, Inc. Dividends Enter the amount of dividend income received from Kansas Venture Capital, Inc.
• KPERS Lump Sum Distributions Employees who terminated KPERS employment after July 1, 1984, and elect to receive their contributions in a lump sum distribution will report their taxable contributions on their federal return. Subtract the amount of the withdrawn accumulated contributions or partial lump-sum payment(s) to the extent either is included in the Federal Adjusted Gross Income.
• Partnership, S Corporation or Fiduciary Adjustments If you received income from a partnership, S Corporation, joint venture, syndicate, trust or estate, enter your proportionate share of any required subtraction adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine this amount.
• S Corporation Privilege Adjustment If you are a shareholder in a bank, savings and loan, or other financial institution that is organized as an S Corporation, enter the portion of any income received that was not distributed as a dividend. This income has already been taxed on the privilege tax return filed by the S Corporation financial institution.
• Sale of Kansas Turnpike Bonds Enter the gain from the sale of Kansas Turnpike Bonds that was included in your Federal Adjusted Gross Income.
• Electrical Generation Revenue Bonds Enter the gain from the sale of Electrical Generation Revenue Bonds that was included in your Federal Adjusted Gross Income.
• Native American Indian Reservation Income Enter the amount of income earned on a reservation, by a native American Indian residing on his or her tribal reservation, to the extent included in the Federal Adjusted Gross Income.
• Amortization - Energy Credits Enter the amount of amortization deduction allowed relating to Credit Schedules K-73, K-77, K-79, K-82 or K-83 (all forms will open in a new window), and the amount of amortization deduction allowed for carbon dioxide capture, sequestration or utilization machinery and equipment, or waste heat utilization system property. Note: 55% of the amortization costs may be subtracted in the first year and 5% may be subtracted for each of the succeeding 9 years.
• Organ Donor Expenses Unreimbursed travel, lodging, and medical expenditures incurred by you or your dependent, while living, for the donation of human organ(s) to another person for transplant; to the extent that the expenditures are included in your Federal Adjusted Gross Income. This subtraction modification cannot exceed $5,000.
• Exclusion of compensation fraudulently obtained by another person An individual whose identity has been fraudulently used to obtain unemployment compensation, or other compensation, which was never received by the individual, but has been included in the individuals compensation of federal adjusted income, may subtract the compensation included in federal adjusted gross income.

Enter on line A24, as a subtraction modification, the amount contributed to an adoption savings account, in an amount not to exceed $6,000 for an individual or $12,000 for a married couple filing a joint return, per account, and amounts received as income earned from assets in an adoption savings account.