If you are filing as a Nonresident, you must complete Schedule S, Part B. The purpose of Part B is to determine what percentage of your total income from all sources and states is from Kansas.
In the “Federal” column enter adjustments to income shown on the front of your federal return. Federal adjustments are allowed to Kansas source income only as they apply to income related to Kansas. Enter the amounts from Kansas sources in the right-hand column.
For more information about Schedule S or your tax return in general, see the online Kansas Individual Income Tax booklet.
B13 IRA Retirement Deductions from Your Federal Return
Enter any IRA Retirement Deductions as reported on your federal return.
B14 Penalty on Early Withdrawal of Savings from Your Federal Return
Enter any penalty on early withdrawal of savings as reported on your federal return.
B15 Alimony Paid from Your Federal Return
Enter any alimony paid as reported on your federal return.
B16 Moving Expenses from Your Federal Return
Enter moving expenses incurred in 2025 as reported on your federal return.
B17 Other Federal Adjustments from Your Federal Return
Enter the total of all other federal adjustments as reported on your federal return.
One-half of Self-Employment Tax Deduction the portion of the federal deduction applicable to self-employment income earned in Kansas.
Self-Employed Health Insurance Deduction payments for health insurance on yourself, your spouse, and dependents applicable to self-employment income earned in Kansas.
Student Loan Interest Deduction interest payments made while a Kansas resident.
Self-employed SEP, SIMPLE and qualified plans amount of the federal deduction applicable to income earned in Kansas
Business expenses for Reservists, Artists and fee-basis government officials the portion of the federal deduction applicable to income earned in Kansas.
Health Savings Account Deduction the portion of the federal deduction applicable to income earned in Kansas.
Tuition and Fees Deduction the portion of the federal deduction applicable to income earned in Kansas. Note: At the time these instructions went to print, some tax benefits had expired. This includes the deduction for qualified tuition and fees. To find out if legislation extended this provision, go to IRS.gov/Form1040.
Educator Expenses the portion of the federal deduction applicable to income earned in Kansas
* This is the list of allowed federal adjustments as of publication of these instructions (in addition to those on Lines B13 through B16). You may enter on Line B17 any federal adjustment allowed by federal law for tax year 2025 (not already entered on Lines B13 through B16).
B20 Net Modifications Applicable to Kansas Source Income
Enter net modifications from Part A that are applicable to your Kansas source income.