Kansas Schedule S

What is Kansas Schedule S

Kansas Schedule S is a supplemental tax form used by Kansas residents to report additional income, deductions, and modifications to their federal adjusted gross income.

The schedule is filed along with the Kansas individual income tax return (Form K-40) by residents who need to make adjustments to their federal AGI. This includes part-year and nonresidents who earned income from Kansas sources.

The purpose of Schedule S is to account for differences between federal and Kansas tax laws. It allows taxpayers to make modifications for income taxed differently at the state level.

Kansas residents must file Schedule S if they:

• Received municipal bond interest from states other than Kansas;
• Made contributions to or received distributions from a Kansas public pension plan;
• Need to report additions or subtractions to their federal AGI.

How to Fill Out Kansas Schedule S

Filling out Schedule S involves reporting income additions, subtractions, and calculations to determine Kansas taxable income. Here are some tips:

Part A - Modifications to Federal AGI

1. Report additions to federal AGI on lines A1-A7, providing supporting documentation as needed. These include municipal bond interest, retirement contributions, and other income.
2. List subtractions from federal AGI on lines A9-A23. These include Social Security benefits, government bond interest, and other deductible income.
3. Add each line to calculate the totals for additions and subtractions on lines A8 and A24.
4. Subtract line A24 from A8 to determine the net modification amount on line A25.

Part B - Income Allocation for Nonresidents

1. Report total and Kansas source amounts for each income type on lines B1-B11.
2. List federal adjustments and calculate Kansas source adjustments on lines B13-B18.
3. Determine modified Kansas source income and nonresident allocation percentage on lines B19-B23.

Tips for Schedule S Kansas

1. Double-check your math and make sure income totals match your federal return.
2. Provide all required supporting documents and schedules to avoid processing delays.
3. Round percentages to the fourth decimal place. For example, 33.3334% should be 33.3300%.

What Income to Report on Schedule S

Kansas residents must report all taxable income on Schedule S, including:

• Wages, salaries, tips;
• Interest and dividend income;
• Business income or loss;
• Capital gains or losses;
• Pension and IRA distributions;
• Social Security benefits (taxable portion);
• Unemployment compensation.

Nonresidents must source Kansas income accurately. For example, if you earned $50,000 in wages and worked in Kansas for 3 months, you would source $12,500 to Kansas (50,000 x 3/12).

Income sourced to Kansas (listed on Part B) is used to calculate the nonresident allocation percentage. This determines how much of your total income is taxable by Kansas.