2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim...

29
2016 Individual Income Tax For a fast refund, fle electronically! See back cover for details. ksrevenue.org

Transcript of 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim...

Page 1: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 Individual

Income Tax

For a fast refund file electronically

See back cover for details

ksrevenueorg

In This Booklet General Information 3

K-40 Instructions 6

Form K-40 11

Schedule S 13

Schedule K-210 15

Schedule S Instructions 17

Tax Table 20

Tax Computation Worksheet 27

Electronic Options 28

Tax Assistance 28

Important Information DUE DATE FOR FILING April 18 2017 is the due date for filing 2016 income tax returns See page 4

TAXPAYER ASSISTANCE CENTER The Taxpayer Assistance Center in Topeka has moved The new address can be found on the back cover of this booklet

LOW INCOME EXCLUSION Effective for tax year 2016 married individuals filing joint returns with taxable income of $12500 or less and all other individuals with taxable income of $5000 or less shall have a tax liability of zero A return must be filed to calculate taxable income

ITEMIZED DEDUCTIONS Kansas itemized deductions are calculated using 100 charitable contributions 50 qualified residential interest and 50 real and personal property taxes as claimed on your federal itemized deductions See Part C of Schedule S

SOCIAL SECURITY NUMBER (SSN) REQUIREMENT Individuals claiming income tax credits must have a valid SSN for the entire year in which tax credits are claimed A valid SSN is also required for a spouse if married filing joint and each individual being claimed as a dependent This requirement does not apply to credits for taxes paid to other states

ANGEL INVESTOR TAX CREDIT EXTENDED This tax credit has been extended to tax year 2021 The Angel Investor tax credit is available to qualified individuals who provide seed-capital financing for emerging Kansas businesses engaged in development implementation and commercialization of innovative technologies products and services It is administered by the Kansas Department of Commerce

RURAL OPPORTUNITY ZONE (ROZ) CREDIT The ROZ program which provides an income tax exemption for certain nonresident individuals who establish residency in the ROZ counties is available through tax year 2021 To claim this tax credit you must file your income tax return electronicallymdashsee page 28

Page 2

If you purchased goods online or through catalogs newspapers TV ads etc and did not pay sales tax then you likely owe Kansas Compensating Use Tax

What is Compensating Use Tax Since 1937 Kansas has imposed a compensating use tax on goods purchased from outside Kansas and used stored or consumed in Kansas Its purpose is to protect Kansas retailers from unfair competition from out-of-state retailers who sell goods tax-free by applying a tax on these items equal to the Kansas rate It also helps to assure fairness to Kansans who purchase the same items in Kansas and pay Kansas sales tax Individuals and businesses buying items from retailers in other states may be subject to Kansas use tax on those purchases This tax applies to the total cost of the merchandise including postage shipping handling or transportation charges It is the same as the combined state and local sales tax rate in effect where the buyer takes delivery in Kansas For individuals it is usually the home For businesses it is where the items are used (office shop etc)

Do I owe this tax Kansans that buy goods in other states or through catalogs internet mail-order companies or from TV magazine and newspaper ads must pay Kansas use tax on the purchases if the goods are used stored or consumed in Kansas and the seller does not charge a sales tax rate equal to or greater than the Kansas retailersrsquo sales tax rate in effect where the item is delivered or first used EXAMPLE An Anytown KS resident orders a computer from a company in New York over its website Total cost is $2000 plus $10 shipping The Anytown resident will owe Kansas use tax of 895 (current Anytown rate) on the total charge of $2010 ($2010 X 00895 = $17990)

How do I pay the Compensating Use Tax To pay Kansas use tax on your untaxed out-of-state purchases made during calendar year 2016 refer to the instructions for line 19 of Form K-40 You may use the chart or compute the tax due by applying the state and local sales tax rate in effect for your address to the total purchases subject to the tax Donrsquot know your sales tax rate Go to wwwkssstkdorksgovlookupcfm to look up the rate for your location

Contact our Taxpayer Assistance Center (page 28) if you have questions about the Kansas use tax

The brightly colored Cave Salamander Eurycea lucifuga is known only from the Ozark Plateau in southeastern Cherokee County True to its name the Cave Salamander is typically found in the twilight zone of caves with permanent spring flows This species is listed as Endangered by the state of Kansas and benefits from contributions to the Chickadee Checkoff on your Kansas Income Tax Return

GENERAL INFORMATION If any due date falls on a Saturday Sunday or legal holiday substitute the next regular workday

Who Must File a Return

You must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income

Kansas law provides that if a husband or wife is a resident of Kansas while the other is a nonresident of Kansas and file a Married Filing Joint federal return they must file a Married Filing Joint Kansas return and file as ldquononresidentsrdquo of the state of Kansas

KANSAS RESIDENTS A Kansas resident for income tax purposes is anyone who lives in Kansas regardless of where they are employed An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident

If you were a Kansas resident for the entire year you must file a Kansas individual income tax return if 1) you are required to file a federal income tax return or 2) your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance

The minimum filing requirements are shown in the following table If you are not required to file a federal return you may use this table to determine if you are required to file a Kansas return For example if your filing status is single and you are over 65 you need not file a Kansas return unless your gross income is over $6100 A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $12000

A Kansas resident must file if he or she is And gross income is at least Single Under 65 $ 5250

65 or older or blind $ 6100 65 or older and blind$ 6950

Married Filing Joint

Under 65 (both spouses) $12000 65 or older or blind (one spouse) $12700 65 or older or blind (both spouses)$13400 65 or older and blind (one spouse)$13400 65 or older or blind (one spouse) and 65 or older and blind (other spouse) $14100 65 or older and blind (both spouses) $14800

Head oF HouSeHold

Under 65 $10000 65 or older or blind $10850 65 or older and blind$11700

Married Filing Separate

Under 65 $ 6000 65 or older or blind $ 6700 65 or older and blind $ 7400

MINOR DEPENDENTS A minor child claimed on another personrsquos return can claim a standard deduction of $500 or the amount of their earned income (wages) up to $3000 whichever is greater Unearned income (such as interest and dividends) over $500 is taxable to Kansas and a Kansas return must be filed If the taxable income (line 7 Form K-40) is zero a return is not required However you must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income

NONRESIDENTS If you are not a resident of Kansas but received income from Kansas sources you must file a Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income on page 19) If your employer withheld Kansas taxes from your wages in error you must also file a Kansas return in order to receive a refund even though you had no income from Kansas sources A letter from your employer on company letterhead and signed by an authorized company official explaining the error must accompany your return The letter must state the amount of wages and withholding applicable to Kansas

PART-YEAR RESIDENTS You are considered a part-year resident of Kansas if you were a Kansas resident for less than 12 months during the tax year As a part-year resident you must include the dates that you were a resident in Kansas on Form K-40 and complete Part B of Schedule S

MILITARY PERSONNEL The active and reserve duty service pay of military personnel is taxable ONLY to your state of legal residency no matter where you are stationed during the tax year If your home of record on your military records is Kansas and you have not established residency in another state you are still a Kansas resident and all of your income including your military compensation is subject to Kansas income tax

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 A20

Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt from Kansas income tax To qualify for this exemption the non-military spouse must be residing in Kansas solely because the military service member is stationed in Kansas under military orders Non-military spouses of service members stationed in Kansas will subtract out their Kansas source income on Schedule S line A20

NATIVE AMERICAN INDIANS Income received by native American Indians that is exempt from federal income tax is also exempt from Kansas income tax Income earned by a native American Indian residing on hisher tribal reservation is exempt from Kansas income tax only when the income is from sources on hisher tribal reservation If any such income is included in the federal adjusted gross income it is subtracted on Schedule S line A28

Page 3

When to File You can ldquofile nowrdquo and ldquopay laterrdquo using our Direct Payment option See page 9

If your 2016 return is based on a calendar year it must be filed and the tax paid no later than April 18 2017 Taxpayers will have extra time to file and pay income tax because April 15 falls on a Saturday and Emancipation Day (a state holiday in the District of Columbia) is observed on Monday April 17 ndash so by law this holiday impacts tax deadlines in the same way as any federal holiday The Kansas filing due date is based on the IRS due date therefore filing and payment deadlines that fall on weekends and legal holidays are timely satisfied if met on the next business day which for 2016 returns is April 18 If your Kansas return is based on a fiscal year it is due the 15th day of the 4th month following the end of your fiscal year The instructions in this booklet apply to a calendar year filer

AMENDED RETURNS If the amended return will result in a refund to you the amended return must be filed within three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the date the tax was paid whichever is later

Mail your Kansas individual income tax return to the following addressWhere to File INDIVIDUAL INCOME TAX

KANSAS DEPARTMENT OF REVENUE PO BOX 750260

TOPEKA KS 66675-0260

Due to the sensitivity of the Kansas Department of Revenuersquos imaging equipment for tax return processing only an original preprinted form or an approved computer-generated version of the K-40 Schedule S and K-40V should be filed Do not send the Kansas Department of Revenue a ldquocopyrdquo of your form

Kansas income tax forms are available by calling or visiting our office (see page 28) Forms that do not contain colored ink for imaging purposes can be downloaded from our website at ksrevenueorg

If You Need Forms

Extension of Time to File An extension of time to file is NOT an extension of time to pay the tax

If you are unable to complete your Kansas return by the filing deadline you may request an extension of time to file If you filed federal Form 4868 with the IRS for an automatic extension to file enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return Kansas does not have a separate extension request form If you are entitled to a refund an extension is not required

To pay the tax balance due for an extension use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment If you do not pay the tax due (may be estimated) by the original due date you will owe interest and penalty on any balance due

If you file Form K-40 using a Kansas address you do not need to include a copy of your federal return However keep a copy as it may be requested by the Kansas Department of Revenue at a later date If your Form K-40 shows an address other than Kansas you must enclose a copy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A through F) with your Kansas return

Your Federal Return

Confidential Information

Income tax information disclosed to the Kansas Department of Revenue either on returns or through department investigation is held in strict confidence by law The Kansas Department of Revenue the Internal Revenue Service and several other states have an agreement under which some income tax information is exchanged This is to verify the accuracy and consistency of information reported on federal and Kansas income tax returns

In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 USC 6013(e) or 6015 he or she is also relieved of Kansas tax penalty and interest Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal level had there been a federal liability

Innocent Spouse Relief

Estimated Tax If two-thirds of your income is from farming or fishing you are not required to make estimated tax payments ndash but your return must be filed and your tax paid on or before March 1 2017

If you have self-employment income or other income not subject to Kansas withholding you may be required to prepay your Kansas income tax through estimated tax payments (Form K-40ES) Estimated tax payments are required if 1) your Kansas income tax balance due after withholding and prepaid credits is $500 or more and 2) your withholding and prepaid credits for the current tax year are less than 90 of the tax on your current yearrsquos return or 100 of the tax on your prior yearrsquos return

For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day 7 days a week There are many advantages to paying electronically ndash no check to write or voucher to complete and mail and you get immediate acknowledgment of payment Additionally reducing paper consumption is both cost effective and environmentally friendly To choose an electronic payment option visit ksrevenueorg and sign in to the Kansas Customer Service Center

Underpayment Penalty If line 29 minus line 19 of Form K-40 is at least $500 and is more than 10 of the tax on line 18 of Form K-40 you may be subject to a penalty for underpayment of estimated tax Use Schedule K-210 to see if you will have a penalty or if you qualify for one of the exceptions to the penalty

Page 4

AmendingYour Return If you filed Schedule S with your original return then you must file a Schedule S with your amended return even if there are no amended changes to the Schedule

You must file an amended Kansas return when 1) an error was made on your Kansas return 2) there is a change (error or adjustment) on another statersquos return or 3) there is a change (error or adjustment) on your federal return In the Amended Return section of Form K-40 mark the box that explains the reason for amending your 2016 Kansas return

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed Refer to the Kansas Department of Revenuersquos website for annual interest rates

AMENDED FEDERAL RETURN (1040X) If you are filing a 1040X for the same taxable year as this amended return you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return If your 1040X is adjusted or disallowed then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter

If you did not file a Kansas return when you filed your original federal return and the federal return has since been amended or adjusted use the information on the amended or adjusted federal return to complete your original Kansas return A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes

FEDERAL AUDIT If a previously filed federal return was not correct or if your original return was adjusted by the IRS amended returns or copies of the Revenue Agentrsquos Reports must be submitted within 180 days of the date the federal adjustments are paid agreed to or become final whichever is earlier Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary)

Deceased Taxpayers

If you are the survivor or representative of a deceased taxpayer you must file a return for the taxpayer who died during the calendar year If you are a surviving spouse filing a joint federal income tax return a joint Kansas return must also be filed Include the decedentrsquos Social Security number in the space provided in the heading of the return Be sure to mark the appropriate box below the heading

Decedent Refund Documentation If you are a surviving spouse requesting a refund of $100 or less you must enclose ONE of the following with your Form K-40

bull Federal Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayerbull Death certificatebull Obituary statementbull Funeral home noticebull Letters Testamentarybull Kansas Form RF-9 Decedent Refund Claim

If you are a surviving spouse requesting a refund of OVER $100 or if a refund of ANY amount is being requested by someone other than the surviving spouse you must submit with your Form K-40

bull Proof of death (death certificate obituary statement or funeral home notice) ANDbull Kansas Form RF-9 Decedent Refund Claim

Food Sales Tax Credit You must have a Kansas income tax liability to obtain a food sales tax credit

For qualifying taxpayers an allowance is available to offset the cost of sales tax paid on food purchased in Kansas The allowance is in the form of a nonrefundable tax credit which means your credit amount will reduce your Kansas tax liability If you do not have a Kansas tax liability this credit is not available to you

To qualify you must be 55 years of age or older for all of 2016 or be permanently blind or disabled regardless of age or have a dependent child under the age of 18 who lived with you all year whom you claim as a personal exemption on your income tax return You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30615 or less The amount of credit is $125 for each qualified exemption you claim on your federal income tax return NOTE Dependents that are 18 years of age or older (born before January 1 1999) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status

Homestead amp Property TaxRelief Refunds These claims can be filed electronically Refer to the K-40H and K-40PT instructions on our website for details

The Homestead Refund program offers a property tax rebate of up to $700 for homeowners To qualify the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2016 household income was $34100 or less and who is over 55 years old or is blind or disabled or has a dependent child under 18 who lived with them all year ldquoHousehold incomerdquo is generally the total of all taxable and nontaxable income received by all household members This refund is claimed on Kansas Form K-40H Kansas Homestead Claim

A property tax refund for homeowners 65 years of age or older with household income of $19200 or less is also available on Form K-40PT The refund is 75 of the property taxes paid Claimants who receive this property tax refund cannot claim a Homestead refund

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 28)

Page 5

Check if

Filing status Boxes checked Enter on line 4 Single 1 $3850

2 $4700

Married Filing Joint 1 $8200 2 $8900 3 $9600 4 $10300

Married Filing Separate 1 $4450 2 $5150 3 $5850 4 $6550

Head of Household 1 $6350 2 $7200

K-40 InstructionsTAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly If your name or address changed or if you are filing with or for a deceased taxpayer indicate so by marking the appropriate boxes

AMENDED RETURN If you are filing an amended return for 2016 mark the box that

states the reason Note You cannot amend to change your filing status from ldquojointrdquo to ldquoseparaterdquo after the due date of the return

FILING STATUS Your Kansas filing status must be the same as your federal filing

status If your federal filing status is QualiFying WidoW(er) WitH

dependent CHild check the Head oF HouSeHold box If you and your spouse file a joint federal return you must file a joint Kansas return even if one of you is a nonresident If you each file separate federal returns you must file separate Kansas returns

RESIDENCY STATUS Check the appropriate box for your residency status (see page

3 for definitions) If you mark the part-year reSident box enter the dates that you lived in Kansas and complete Schedule S Part B Nonresidents must also complete Part B of Schedule S

EXEMPTIONS AND DEPENDENTS Enter the number of exemptions claimed on your federal return

If no federal return was filed enter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

If your filing status is Head oF HouSeHold you are allowed an additional Kansas exemption enter a ldquo1rdquo in the box provided Enter the total number of exemptions in the total KanSaS exeMptionS box ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo in the total KanSaS exeMptionS box

In the spaces provided enter the name date of birth relationship and Social Security number of each person you claimed as a dependent (do not include you or your spouse) If additional space is needed enclose a separate schedule

FOOD SALES TAX CREDIT To qualify for a credit for sales tax paid on food purchases you

must meet the qualifications for residency taxpayer status and qualifying income

If you were a resident of Kansas for all of 2016 you meet the residency qualification If you resided in Kansas less than 12 months of 2016 you do NOT qualify for the food sales tax credit

LINES A through C If you meet the residency qualification complete lines A through C If you answer YES to at least one question you meet the taxpayer status qualification If you answer NO to all three questions you do NOT qualify for the credit

LINE D If you meet the residency and taxpayer status qualifications enter your federal adjusted gross income (AGI) on line D If the amount is a negative number shade the minus [ndash] sign in the box to the left of the number

If your federal AGI is less than $30616 complete lines E through H to determine your credit If your federal AGI is more than $30615 you do not qualify for the food sales tax credit

LINE E Enter the number of exemptions you claimed on your federal income tax return Do not use the total Kansas exemptions

LINE F Enter the number of dependents you claimed that are 18 years of age or older (born before January 1 1999)

LINE G To determine your qualifying exemptions subtract line F from line E

LINE H Compute the amount of your food sales tax credit by multiplying line G by $125 Enter the result on line H and on line 17 of Form K-40

INCOME

LINES 1 through 3 Complete these line items as indicated on Form K-40 If any are negative numbers shade the minus [ndash] sign in the box to the left of the negative number Note Many taxpayers will not have modifications If you do not skip line 2 and enter amount from line 1 on line 3 If however you have income that is taxable at the federal level but not taxable to Kansas or income that is exempt from federal but taxable to Kansas you must complete Part A of Schedule S

DEDUCTIONS

LINE 4 ndash Standard deduction or itemized deductions If you did not itemize your deductions on your federal return you must take the standard deduction on your Kansas return If you itemized on your federal return you may either itemize or take the standard deduction on your Kansas return whichever is to your advantage If you are married and file separate returns you and your spouse must use the same method of claiming deductions ndash if one of you itemize the other must also itemize

KanSaS Standard deduCtion

The following amounts will be the standard deduction for most people to enter on line 4

Single$3000 Married Filing Joint $7500 Head of Household$5500 Married Filing Separate $3750

If you or your spouse is over 65 andor blind complete WORKSHEET I Standard Deduction for People 65 or Older andor Blind to determine your standard deduction

If you are being claimed as a dependent on another taxpayerrsquos return and line 1 of Form K-40 includes income other than earned income complete WORKSHEET II Standard Deduction for People Claimed as a Dependent to determine your standard deduction

WORKSHEET I - Standard Deduction for People 65 or Older andor Blind

You were 65 or older BlindSpouse was 65 or older Blind

Page 6

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 2: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

In This Booklet General Information 3

K-40 Instructions 6

Form K-40 11

Schedule S 13

Schedule K-210 15

Schedule S Instructions 17

Tax Table 20

Tax Computation Worksheet 27

Electronic Options 28

Tax Assistance 28

Important Information DUE DATE FOR FILING April 18 2017 is the due date for filing 2016 income tax returns See page 4

TAXPAYER ASSISTANCE CENTER The Taxpayer Assistance Center in Topeka has moved The new address can be found on the back cover of this booklet

LOW INCOME EXCLUSION Effective for tax year 2016 married individuals filing joint returns with taxable income of $12500 or less and all other individuals with taxable income of $5000 or less shall have a tax liability of zero A return must be filed to calculate taxable income

ITEMIZED DEDUCTIONS Kansas itemized deductions are calculated using 100 charitable contributions 50 qualified residential interest and 50 real and personal property taxes as claimed on your federal itemized deductions See Part C of Schedule S

SOCIAL SECURITY NUMBER (SSN) REQUIREMENT Individuals claiming income tax credits must have a valid SSN for the entire year in which tax credits are claimed A valid SSN is also required for a spouse if married filing joint and each individual being claimed as a dependent This requirement does not apply to credits for taxes paid to other states

ANGEL INVESTOR TAX CREDIT EXTENDED This tax credit has been extended to tax year 2021 The Angel Investor tax credit is available to qualified individuals who provide seed-capital financing for emerging Kansas businesses engaged in development implementation and commercialization of innovative technologies products and services It is administered by the Kansas Department of Commerce

RURAL OPPORTUNITY ZONE (ROZ) CREDIT The ROZ program which provides an income tax exemption for certain nonresident individuals who establish residency in the ROZ counties is available through tax year 2021 To claim this tax credit you must file your income tax return electronicallymdashsee page 28

Page 2

If you purchased goods online or through catalogs newspapers TV ads etc and did not pay sales tax then you likely owe Kansas Compensating Use Tax

What is Compensating Use Tax Since 1937 Kansas has imposed a compensating use tax on goods purchased from outside Kansas and used stored or consumed in Kansas Its purpose is to protect Kansas retailers from unfair competition from out-of-state retailers who sell goods tax-free by applying a tax on these items equal to the Kansas rate It also helps to assure fairness to Kansans who purchase the same items in Kansas and pay Kansas sales tax Individuals and businesses buying items from retailers in other states may be subject to Kansas use tax on those purchases This tax applies to the total cost of the merchandise including postage shipping handling or transportation charges It is the same as the combined state and local sales tax rate in effect where the buyer takes delivery in Kansas For individuals it is usually the home For businesses it is where the items are used (office shop etc)

Do I owe this tax Kansans that buy goods in other states or through catalogs internet mail-order companies or from TV magazine and newspaper ads must pay Kansas use tax on the purchases if the goods are used stored or consumed in Kansas and the seller does not charge a sales tax rate equal to or greater than the Kansas retailersrsquo sales tax rate in effect where the item is delivered or first used EXAMPLE An Anytown KS resident orders a computer from a company in New York over its website Total cost is $2000 plus $10 shipping The Anytown resident will owe Kansas use tax of 895 (current Anytown rate) on the total charge of $2010 ($2010 X 00895 = $17990)

How do I pay the Compensating Use Tax To pay Kansas use tax on your untaxed out-of-state purchases made during calendar year 2016 refer to the instructions for line 19 of Form K-40 You may use the chart or compute the tax due by applying the state and local sales tax rate in effect for your address to the total purchases subject to the tax Donrsquot know your sales tax rate Go to wwwkssstkdorksgovlookupcfm to look up the rate for your location

Contact our Taxpayer Assistance Center (page 28) if you have questions about the Kansas use tax

The brightly colored Cave Salamander Eurycea lucifuga is known only from the Ozark Plateau in southeastern Cherokee County True to its name the Cave Salamander is typically found in the twilight zone of caves with permanent spring flows This species is listed as Endangered by the state of Kansas and benefits from contributions to the Chickadee Checkoff on your Kansas Income Tax Return

GENERAL INFORMATION If any due date falls on a Saturday Sunday or legal holiday substitute the next regular workday

Who Must File a Return

You must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income

Kansas law provides that if a husband or wife is a resident of Kansas while the other is a nonresident of Kansas and file a Married Filing Joint federal return they must file a Married Filing Joint Kansas return and file as ldquononresidentsrdquo of the state of Kansas

KANSAS RESIDENTS A Kansas resident for income tax purposes is anyone who lives in Kansas regardless of where they are employed An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident

If you were a Kansas resident for the entire year you must file a Kansas individual income tax return if 1) you are required to file a federal income tax return or 2) your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance

The minimum filing requirements are shown in the following table If you are not required to file a federal return you may use this table to determine if you are required to file a Kansas return For example if your filing status is single and you are over 65 you need not file a Kansas return unless your gross income is over $6100 A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $12000

A Kansas resident must file if he or she is And gross income is at least Single Under 65 $ 5250

65 or older or blind $ 6100 65 or older and blind$ 6950

Married Filing Joint

Under 65 (both spouses) $12000 65 or older or blind (one spouse) $12700 65 or older or blind (both spouses)$13400 65 or older and blind (one spouse)$13400 65 or older or blind (one spouse) and 65 or older and blind (other spouse) $14100 65 or older and blind (both spouses) $14800

Head oF HouSeHold

Under 65 $10000 65 or older or blind $10850 65 or older and blind$11700

Married Filing Separate

Under 65 $ 6000 65 or older or blind $ 6700 65 or older and blind $ 7400

MINOR DEPENDENTS A minor child claimed on another personrsquos return can claim a standard deduction of $500 or the amount of their earned income (wages) up to $3000 whichever is greater Unearned income (such as interest and dividends) over $500 is taxable to Kansas and a Kansas return must be filed If the taxable income (line 7 Form K-40) is zero a return is not required However you must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income

NONRESIDENTS If you are not a resident of Kansas but received income from Kansas sources you must file a Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income on page 19) If your employer withheld Kansas taxes from your wages in error you must also file a Kansas return in order to receive a refund even though you had no income from Kansas sources A letter from your employer on company letterhead and signed by an authorized company official explaining the error must accompany your return The letter must state the amount of wages and withholding applicable to Kansas

PART-YEAR RESIDENTS You are considered a part-year resident of Kansas if you were a Kansas resident for less than 12 months during the tax year As a part-year resident you must include the dates that you were a resident in Kansas on Form K-40 and complete Part B of Schedule S

MILITARY PERSONNEL The active and reserve duty service pay of military personnel is taxable ONLY to your state of legal residency no matter where you are stationed during the tax year If your home of record on your military records is Kansas and you have not established residency in another state you are still a Kansas resident and all of your income including your military compensation is subject to Kansas income tax

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 A20

Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt from Kansas income tax To qualify for this exemption the non-military spouse must be residing in Kansas solely because the military service member is stationed in Kansas under military orders Non-military spouses of service members stationed in Kansas will subtract out their Kansas source income on Schedule S line A20

NATIVE AMERICAN INDIANS Income received by native American Indians that is exempt from federal income tax is also exempt from Kansas income tax Income earned by a native American Indian residing on hisher tribal reservation is exempt from Kansas income tax only when the income is from sources on hisher tribal reservation If any such income is included in the federal adjusted gross income it is subtracted on Schedule S line A28

Page 3

When to File You can ldquofile nowrdquo and ldquopay laterrdquo using our Direct Payment option See page 9

If your 2016 return is based on a calendar year it must be filed and the tax paid no later than April 18 2017 Taxpayers will have extra time to file and pay income tax because April 15 falls on a Saturday and Emancipation Day (a state holiday in the District of Columbia) is observed on Monday April 17 ndash so by law this holiday impacts tax deadlines in the same way as any federal holiday The Kansas filing due date is based on the IRS due date therefore filing and payment deadlines that fall on weekends and legal holidays are timely satisfied if met on the next business day which for 2016 returns is April 18 If your Kansas return is based on a fiscal year it is due the 15th day of the 4th month following the end of your fiscal year The instructions in this booklet apply to a calendar year filer

AMENDED RETURNS If the amended return will result in a refund to you the amended return must be filed within three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the date the tax was paid whichever is later

Mail your Kansas individual income tax return to the following addressWhere to File INDIVIDUAL INCOME TAX

KANSAS DEPARTMENT OF REVENUE PO BOX 750260

TOPEKA KS 66675-0260

Due to the sensitivity of the Kansas Department of Revenuersquos imaging equipment for tax return processing only an original preprinted form or an approved computer-generated version of the K-40 Schedule S and K-40V should be filed Do not send the Kansas Department of Revenue a ldquocopyrdquo of your form

Kansas income tax forms are available by calling or visiting our office (see page 28) Forms that do not contain colored ink for imaging purposes can be downloaded from our website at ksrevenueorg

If You Need Forms

Extension of Time to File An extension of time to file is NOT an extension of time to pay the tax

If you are unable to complete your Kansas return by the filing deadline you may request an extension of time to file If you filed federal Form 4868 with the IRS for an automatic extension to file enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return Kansas does not have a separate extension request form If you are entitled to a refund an extension is not required

To pay the tax balance due for an extension use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment If you do not pay the tax due (may be estimated) by the original due date you will owe interest and penalty on any balance due

If you file Form K-40 using a Kansas address you do not need to include a copy of your federal return However keep a copy as it may be requested by the Kansas Department of Revenue at a later date If your Form K-40 shows an address other than Kansas you must enclose a copy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A through F) with your Kansas return

Your Federal Return

Confidential Information

Income tax information disclosed to the Kansas Department of Revenue either on returns or through department investigation is held in strict confidence by law The Kansas Department of Revenue the Internal Revenue Service and several other states have an agreement under which some income tax information is exchanged This is to verify the accuracy and consistency of information reported on federal and Kansas income tax returns

In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 USC 6013(e) or 6015 he or she is also relieved of Kansas tax penalty and interest Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal level had there been a federal liability

Innocent Spouse Relief

Estimated Tax If two-thirds of your income is from farming or fishing you are not required to make estimated tax payments ndash but your return must be filed and your tax paid on or before March 1 2017

If you have self-employment income or other income not subject to Kansas withholding you may be required to prepay your Kansas income tax through estimated tax payments (Form K-40ES) Estimated tax payments are required if 1) your Kansas income tax balance due after withholding and prepaid credits is $500 or more and 2) your withholding and prepaid credits for the current tax year are less than 90 of the tax on your current yearrsquos return or 100 of the tax on your prior yearrsquos return

For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day 7 days a week There are many advantages to paying electronically ndash no check to write or voucher to complete and mail and you get immediate acknowledgment of payment Additionally reducing paper consumption is both cost effective and environmentally friendly To choose an electronic payment option visit ksrevenueorg and sign in to the Kansas Customer Service Center

Underpayment Penalty If line 29 minus line 19 of Form K-40 is at least $500 and is more than 10 of the tax on line 18 of Form K-40 you may be subject to a penalty for underpayment of estimated tax Use Schedule K-210 to see if you will have a penalty or if you qualify for one of the exceptions to the penalty

Page 4

AmendingYour Return If you filed Schedule S with your original return then you must file a Schedule S with your amended return even if there are no amended changes to the Schedule

You must file an amended Kansas return when 1) an error was made on your Kansas return 2) there is a change (error or adjustment) on another statersquos return or 3) there is a change (error or adjustment) on your federal return In the Amended Return section of Form K-40 mark the box that explains the reason for amending your 2016 Kansas return

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed Refer to the Kansas Department of Revenuersquos website for annual interest rates

AMENDED FEDERAL RETURN (1040X) If you are filing a 1040X for the same taxable year as this amended return you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return If your 1040X is adjusted or disallowed then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter

If you did not file a Kansas return when you filed your original federal return and the federal return has since been amended or adjusted use the information on the amended or adjusted federal return to complete your original Kansas return A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes

FEDERAL AUDIT If a previously filed federal return was not correct or if your original return was adjusted by the IRS amended returns or copies of the Revenue Agentrsquos Reports must be submitted within 180 days of the date the federal adjustments are paid agreed to or become final whichever is earlier Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary)

Deceased Taxpayers

If you are the survivor or representative of a deceased taxpayer you must file a return for the taxpayer who died during the calendar year If you are a surviving spouse filing a joint federal income tax return a joint Kansas return must also be filed Include the decedentrsquos Social Security number in the space provided in the heading of the return Be sure to mark the appropriate box below the heading

Decedent Refund Documentation If you are a surviving spouse requesting a refund of $100 or less you must enclose ONE of the following with your Form K-40

bull Federal Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayerbull Death certificatebull Obituary statementbull Funeral home noticebull Letters Testamentarybull Kansas Form RF-9 Decedent Refund Claim

If you are a surviving spouse requesting a refund of OVER $100 or if a refund of ANY amount is being requested by someone other than the surviving spouse you must submit with your Form K-40

bull Proof of death (death certificate obituary statement or funeral home notice) ANDbull Kansas Form RF-9 Decedent Refund Claim

Food Sales Tax Credit You must have a Kansas income tax liability to obtain a food sales tax credit

For qualifying taxpayers an allowance is available to offset the cost of sales tax paid on food purchased in Kansas The allowance is in the form of a nonrefundable tax credit which means your credit amount will reduce your Kansas tax liability If you do not have a Kansas tax liability this credit is not available to you

To qualify you must be 55 years of age or older for all of 2016 or be permanently blind or disabled regardless of age or have a dependent child under the age of 18 who lived with you all year whom you claim as a personal exemption on your income tax return You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30615 or less The amount of credit is $125 for each qualified exemption you claim on your federal income tax return NOTE Dependents that are 18 years of age or older (born before January 1 1999) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status

Homestead amp Property TaxRelief Refunds These claims can be filed electronically Refer to the K-40H and K-40PT instructions on our website for details

The Homestead Refund program offers a property tax rebate of up to $700 for homeowners To qualify the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2016 household income was $34100 or less and who is over 55 years old or is blind or disabled or has a dependent child under 18 who lived with them all year ldquoHousehold incomerdquo is generally the total of all taxable and nontaxable income received by all household members This refund is claimed on Kansas Form K-40H Kansas Homestead Claim

A property tax refund for homeowners 65 years of age or older with household income of $19200 or less is also available on Form K-40PT The refund is 75 of the property taxes paid Claimants who receive this property tax refund cannot claim a Homestead refund

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 28)

Page 5

Check if

Filing status Boxes checked Enter on line 4 Single 1 $3850

2 $4700

Married Filing Joint 1 $8200 2 $8900 3 $9600 4 $10300

Married Filing Separate 1 $4450 2 $5150 3 $5850 4 $6550

Head of Household 1 $6350 2 $7200

K-40 InstructionsTAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly If your name or address changed or if you are filing with or for a deceased taxpayer indicate so by marking the appropriate boxes

AMENDED RETURN If you are filing an amended return for 2016 mark the box that

states the reason Note You cannot amend to change your filing status from ldquojointrdquo to ldquoseparaterdquo after the due date of the return

FILING STATUS Your Kansas filing status must be the same as your federal filing

status If your federal filing status is QualiFying WidoW(er) WitH

dependent CHild check the Head oF HouSeHold box If you and your spouse file a joint federal return you must file a joint Kansas return even if one of you is a nonresident If you each file separate federal returns you must file separate Kansas returns

RESIDENCY STATUS Check the appropriate box for your residency status (see page

3 for definitions) If you mark the part-year reSident box enter the dates that you lived in Kansas and complete Schedule S Part B Nonresidents must also complete Part B of Schedule S

EXEMPTIONS AND DEPENDENTS Enter the number of exemptions claimed on your federal return

If no federal return was filed enter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

If your filing status is Head oF HouSeHold you are allowed an additional Kansas exemption enter a ldquo1rdquo in the box provided Enter the total number of exemptions in the total KanSaS exeMptionS box ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo in the total KanSaS exeMptionS box

In the spaces provided enter the name date of birth relationship and Social Security number of each person you claimed as a dependent (do not include you or your spouse) If additional space is needed enclose a separate schedule

FOOD SALES TAX CREDIT To qualify for a credit for sales tax paid on food purchases you

must meet the qualifications for residency taxpayer status and qualifying income

If you were a resident of Kansas for all of 2016 you meet the residency qualification If you resided in Kansas less than 12 months of 2016 you do NOT qualify for the food sales tax credit

LINES A through C If you meet the residency qualification complete lines A through C If you answer YES to at least one question you meet the taxpayer status qualification If you answer NO to all three questions you do NOT qualify for the credit

LINE D If you meet the residency and taxpayer status qualifications enter your federal adjusted gross income (AGI) on line D If the amount is a negative number shade the minus [ndash] sign in the box to the left of the number

If your federal AGI is less than $30616 complete lines E through H to determine your credit If your federal AGI is more than $30615 you do not qualify for the food sales tax credit

LINE E Enter the number of exemptions you claimed on your federal income tax return Do not use the total Kansas exemptions

LINE F Enter the number of dependents you claimed that are 18 years of age or older (born before January 1 1999)

LINE G To determine your qualifying exemptions subtract line F from line E

LINE H Compute the amount of your food sales tax credit by multiplying line G by $125 Enter the result on line H and on line 17 of Form K-40

INCOME

LINES 1 through 3 Complete these line items as indicated on Form K-40 If any are negative numbers shade the minus [ndash] sign in the box to the left of the negative number Note Many taxpayers will not have modifications If you do not skip line 2 and enter amount from line 1 on line 3 If however you have income that is taxable at the federal level but not taxable to Kansas or income that is exempt from federal but taxable to Kansas you must complete Part A of Schedule S

DEDUCTIONS

LINE 4 ndash Standard deduction or itemized deductions If you did not itemize your deductions on your federal return you must take the standard deduction on your Kansas return If you itemized on your federal return you may either itemize or take the standard deduction on your Kansas return whichever is to your advantage If you are married and file separate returns you and your spouse must use the same method of claiming deductions ndash if one of you itemize the other must also itemize

KanSaS Standard deduCtion

The following amounts will be the standard deduction for most people to enter on line 4

Single$3000 Married Filing Joint $7500 Head of Household$5500 Married Filing Separate $3750

If you or your spouse is over 65 andor blind complete WORKSHEET I Standard Deduction for People 65 or Older andor Blind to determine your standard deduction

If you are being claimed as a dependent on another taxpayerrsquos return and line 1 of Form K-40 includes income other than earned income complete WORKSHEET II Standard Deduction for People Claimed as a Dependent to determine your standard deduction

WORKSHEET I - Standard Deduction for People 65 or Older andor Blind

You were 65 or older BlindSpouse was 65 or older Blind

Page 6

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 3: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

GENERAL INFORMATION If any due date falls on a Saturday Sunday or legal holiday substitute the next regular workday

Who Must File a Return

You must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income

Kansas law provides that if a husband or wife is a resident of Kansas while the other is a nonresident of Kansas and file a Married Filing Joint federal return they must file a Married Filing Joint Kansas return and file as ldquononresidentsrdquo of the state of Kansas

KANSAS RESIDENTS A Kansas resident for income tax purposes is anyone who lives in Kansas regardless of where they are employed An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident

If you were a Kansas resident for the entire year you must file a Kansas individual income tax return if 1) you are required to file a federal income tax return or 2) your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance

The minimum filing requirements are shown in the following table If you are not required to file a federal return you may use this table to determine if you are required to file a Kansas return For example if your filing status is single and you are over 65 you need not file a Kansas return unless your gross income is over $6100 A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $12000

A Kansas resident must file if he or she is And gross income is at least Single Under 65 $ 5250

65 or older or blind $ 6100 65 or older and blind$ 6950

Married Filing Joint

Under 65 (both spouses) $12000 65 or older or blind (one spouse) $12700 65 or older or blind (both spouses)$13400 65 or older and blind (one spouse)$13400 65 or older or blind (one spouse) and 65 or older and blind (other spouse) $14100 65 or older and blind (both spouses) $14800

Head oF HouSeHold

Under 65 $10000 65 or older or blind $10850 65 or older and blind$11700

Married Filing Separate

Under 65 $ 6000 65 or older or blind $ 6700 65 or older and blind $ 7400

MINOR DEPENDENTS A minor child claimed on another personrsquos return can claim a standard deduction of $500 or the amount of their earned income (wages) up to $3000 whichever is greater Unearned income (such as interest and dividends) over $500 is taxable to Kansas and a Kansas return must be filed If the taxable income (line 7 Form K-40) is zero a return is not required However you must file a Kansas individual income tax return to receive any refund of taxes withheld regardless of the amount of total income

NONRESIDENTS If you are not a resident of Kansas but received income from Kansas sources you must file a Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income on page 19) If your employer withheld Kansas taxes from your wages in error you must also file a Kansas return in order to receive a refund even though you had no income from Kansas sources A letter from your employer on company letterhead and signed by an authorized company official explaining the error must accompany your return The letter must state the amount of wages and withholding applicable to Kansas

PART-YEAR RESIDENTS You are considered a part-year resident of Kansas if you were a Kansas resident for less than 12 months during the tax year As a part-year resident you must include the dates that you were a resident in Kansas on Form K-40 and complete Part B of Schedule S

MILITARY PERSONNEL The active and reserve duty service pay of military personnel is taxable ONLY to your state of legal residency no matter where you are stationed during the tax year If your home of record on your military records is Kansas and you have not established residency in another state you are still a Kansas resident and all of your income including your military compensation is subject to Kansas income tax

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 A20

Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt from Kansas income tax To qualify for this exemption the non-military spouse must be residing in Kansas solely because the military service member is stationed in Kansas under military orders Non-military spouses of service members stationed in Kansas will subtract out their Kansas source income on Schedule S line A20

NATIVE AMERICAN INDIANS Income received by native American Indians that is exempt from federal income tax is also exempt from Kansas income tax Income earned by a native American Indian residing on hisher tribal reservation is exempt from Kansas income tax only when the income is from sources on hisher tribal reservation If any such income is included in the federal adjusted gross income it is subtracted on Schedule S line A28

Page 3

When to File You can ldquofile nowrdquo and ldquopay laterrdquo using our Direct Payment option See page 9

If your 2016 return is based on a calendar year it must be filed and the tax paid no later than April 18 2017 Taxpayers will have extra time to file and pay income tax because April 15 falls on a Saturday and Emancipation Day (a state holiday in the District of Columbia) is observed on Monday April 17 ndash so by law this holiday impacts tax deadlines in the same way as any federal holiday The Kansas filing due date is based on the IRS due date therefore filing and payment deadlines that fall on weekends and legal holidays are timely satisfied if met on the next business day which for 2016 returns is April 18 If your Kansas return is based on a fiscal year it is due the 15th day of the 4th month following the end of your fiscal year The instructions in this booklet apply to a calendar year filer

AMENDED RETURNS If the amended return will result in a refund to you the amended return must be filed within three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the date the tax was paid whichever is later

Mail your Kansas individual income tax return to the following addressWhere to File INDIVIDUAL INCOME TAX

KANSAS DEPARTMENT OF REVENUE PO BOX 750260

TOPEKA KS 66675-0260

Due to the sensitivity of the Kansas Department of Revenuersquos imaging equipment for tax return processing only an original preprinted form or an approved computer-generated version of the K-40 Schedule S and K-40V should be filed Do not send the Kansas Department of Revenue a ldquocopyrdquo of your form

Kansas income tax forms are available by calling or visiting our office (see page 28) Forms that do not contain colored ink for imaging purposes can be downloaded from our website at ksrevenueorg

If You Need Forms

Extension of Time to File An extension of time to file is NOT an extension of time to pay the tax

If you are unable to complete your Kansas return by the filing deadline you may request an extension of time to file If you filed federal Form 4868 with the IRS for an automatic extension to file enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return Kansas does not have a separate extension request form If you are entitled to a refund an extension is not required

To pay the tax balance due for an extension use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment If you do not pay the tax due (may be estimated) by the original due date you will owe interest and penalty on any balance due

If you file Form K-40 using a Kansas address you do not need to include a copy of your federal return However keep a copy as it may be requested by the Kansas Department of Revenue at a later date If your Form K-40 shows an address other than Kansas you must enclose a copy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A through F) with your Kansas return

Your Federal Return

Confidential Information

Income tax information disclosed to the Kansas Department of Revenue either on returns or through department investigation is held in strict confidence by law The Kansas Department of Revenue the Internal Revenue Service and several other states have an agreement under which some income tax information is exchanged This is to verify the accuracy and consistency of information reported on federal and Kansas income tax returns

In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 USC 6013(e) or 6015 he or she is also relieved of Kansas tax penalty and interest Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal level had there been a federal liability

Innocent Spouse Relief

Estimated Tax If two-thirds of your income is from farming or fishing you are not required to make estimated tax payments ndash but your return must be filed and your tax paid on or before March 1 2017

If you have self-employment income or other income not subject to Kansas withholding you may be required to prepay your Kansas income tax through estimated tax payments (Form K-40ES) Estimated tax payments are required if 1) your Kansas income tax balance due after withholding and prepaid credits is $500 or more and 2) your withholding and prepaid credits for the current tax year are less than 90 of the tax on your current yearrsquos return or 100 of the tax on your prior yearrsquos return

For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day 7 days a week There are many advantages to paying electronically ndash no check to write or voucher to complete and mail and you get immediate acknowledgment of payment Additionally reducing paper consumption is both cost effective and environmentally friendly To choose an electronic payment option visit ksrevenueorg and sign in to the Kansas Customer Service Center

Underpayment Penalty If line 29 minus line 19 of Form K-40 is at least $500 and is more than 10 of the tax on line 18 of Form K-40 you may be subject to a penalty for underpayment of estimated tax Use Schedule K-210 to see if you will have a penalty or if you qualify for one of the exceptions to the penalty

Page 4

AmendingYour Return If you filed Schedule S with your original return then you must file a Schedule S with your amended return even if there are no amended changes to the Schedule

You must file an amended Kansas return when 1) an error was made on your Kansas return 2) there is a change (error or adjustment) on another statersquos return or 3) there is a change (error or adjustment) on your federal return In the Amended Return section of Form K-40 mark the box that explains the reason for amending your 2016 Kansas return

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed Refer to the Kansas Department of Revenuersquos website for annual interest rates

AMENDED FEDERAL RETURN (1040X) If you are filing a 1040X for the same taxable year as this amended return you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return If your 1040X is adjusted or disallowed then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter

If you did not file a Kansas return when you filed your original federal return and the federal return has since been amended or adjusted use the information on the amended or adjusted federal return to complete your original Kansas return A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes

FEDERAL AUDIT If a previously filed federal return was not correct or if your original return was adjusted by the IRS amended returns or copies of the Revenue Agentrsquos Reports must be submitted within 180 days of the date the federal adjustments are paid agreed to or become final whichever is earlier Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary)

Deceased Taxpayers

If you are the survivor or representative of a deceased taxpayer you must file a return for the taxpayer who died during the calendar year If you are a surviving spouse filing a joint federal income tax return a joint Kansas return must also be filed Include the decedentrsquos Social Security number in the space provided in the heading of the return Be sure to mark the appropriate box below the heading

Decedent Refund Documentation If you are a surviving spouse requesting a refund of $100 or less you must enclose ONE of the following with your Form K-40

bull Federal Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayerbull Death certificatebull Obituary statementbull Funeral home noticebull Letters Testamentarybull Kansas Form RF-9 Decedent Refund Claim

If you are a surviving spouse requesting a refund of OVER $100 or if a refund of ANY amount is being requested by someone other than the surviving spouse you must submit with your Form K-40

bull Proof of death (death certificate obituary statement or funeral home notice) ANDbull Kansas Form RF-9 Decedent Refund Claim

Food Sales Tax Credit You must have a Kansas income tax liability to obtain a food sales tax credit

For qualifying taxpayers an allowance is available to offset the cost of sales tax paid on food purchased in Kansas The allowance is in the form of a nonrefundable tax credit which means your credit amount will reduce your Kansas tax liability If you do not have a Kansas tax liability this credit is not available to you

To qualify you must be 55 years of age or older for all of 2016 or be permanently blind or disabled regardless of age or have a dependent child under the age of 18 who lived with you all year whom you claim as a personal exemption on your income tax return You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30615 or less The amount of credit is $125 for each qualified exemption you claim on your federal income tax return NOTE Dependents that are 18 years of age or older (born before January 1 1999) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status

Homestead amp Property TaxRelief Refunds These claims can be filed electronically Refer to the K-40H and K-40PT instructions on our website for details

The Homestead Refund program offers a property tax rebate of up to $700 for homeowners To qualify the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2016 household income was $34100 or less and who is over 55 years old or is blind or disabled or has a dependent child under 18 who lived with them all year ldquoHousehold incomerdquo is generally the total of all taxable and nontaxable income received by all household members This refund is claimed on Kansas Form K-40H Kansas Homestead Claim

A property tax refund for homeowners 65 years of age or older with household income of $19200 or less is also available on Form K-40PT The refund is 75 of the property taxes paid Claimants who receive this property tax refund cannot claim a Homestead refund

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 28)

Page 5

Check if

Filing status Boxes checked Enter on line 4 Single 1 $3850

2 $4700

Married Filing Joint 1 $8200 2 $8900 3 $9600 4 $10300

Married Filing Separate 1 $4450 2 $5150 3 $5850 4 $6550

Head of Household 1 $6350 2 $7200

K-40 InstructionsTAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly If your name or address changed or if you are filing with or for a deceased taxpayer indicate so by marking the appropriate boxes

AMENDED RETURN If you are filing an amended return for 2016 mark the box that

states the reason Note You cannot amend to change your filing status from ldquojointrdquo to ldquoseparaterdquo after the due date of the return

FILING STATUS Your Kansas filing status must be the same as your federal filing

status If your federal filing status is QualiFying WidoW(er) WitH

dependent CHild check the Head oF HouSeHold box If you and your spouse file a joint federal return you must file a joint Kansas return even if one of you is a nonresident If you each file separate federal returns you must file separate Kansas returns

RESIDENCY STATUS Check the appropriate box for your residency status (see page

3 for definitions) If you mark the part-year reSident box enter the dates that you lived in Kansas and complete Schedule S Part B Nonresidents must also complete Part B of Schedule S

EXEMPTIONS AND DEPENDENTS Enter the number of exemptions claimed on your federal return

If no federal return was filed enter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

If your filing status is Head oF HouSeHold you are allowed an additional Kansas exemption enter a ldquo1rdquo in the box provided Enter the total number of exemptions in the total KanSaS exeMptionS box ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo in the total KanSaS exeMptionS box

In the spaces provided enter the name date of birth relationship and Social Security number of each person you claimed as a dependent (do not include you or your spouse) If additional space is needed enclose a separate schedule

FOOD SALES TAX CREDIT To qualify for a credit for sales tax paid on food purchases you

must meet the qualifications for residency taxpayer status and qualifying income

If you were a resident of Kansas for all of 2016 you meet the residency qualification If you resided in Kansas less than 12 months of 2016 you do NOT qualify for the food sales tax credit

LINES A through C If you meet the residency qualification complete lines A through C If you answer YES to at least one question you meet the taxpayer status qualification If you answer NO to all three questions you do NOT qualify for the credit

LINE D If you meet the residency and taxpayer status qualifications enter your federal adjusted gross income (AGI) on line D If the amount is a negative number shade the minus [ndash] sign in the box to the left of the number

If your federal AGI is less than $30616 complete lines E through H to determine your credit If your federal AGI is more than $30615 you do not qualify for the food sales tax credit

LINE E Enter the number of exemptions you claimed on your federal income tax return Do not use the total Kansas exemptions

LINE F Enter the number of dependents you claimed that are 18 years of age or older (born before January 1 1999)

LINE G To determine your qualifying exemptions subtract line F from line E

LINE H Compute the amount of your food sales tax credit by multiplying line G by $125 Enter the result on line H and on line 17 of Form K-40

INCOME

LINES 1 through 3 Complete these line items as indicated on Form K-40 If any are negative numbers shade the minus [ndash] sign in the box to the left of the negative number Note Many taxpayers will not have modifications If you do not skip line 2 and enter amount from line 1 on line 3 If however you have income that is taxable at the federal level but not taxable to Kansas or income that is exempt from federal but taxable to Kansas you must complete Part A of Schedule S

DEDUCTIONS

LINE 4 ndash Standard deduction or itemized deductions If you did not itemize your deductions on your federal return you must take the standard deduction on your Kansas return If you itemized on your federal return you may either itemize or take the standard deduction on your Kansas return whichever is to your advantage If you are married and file separate returns you and your spouse must use the same method of claiming deductions ndash if one of you itemize the other must also itemize

KanSaS Standard deduCtion

The following amounts will be the standard deduction for most people to enter on line 4

Single$3000 Married Filing Joint $7500 Head of Household$5500 Married Filing Separate $3750

If you or your spouse is over 65 andor blind complete WORKSHEET I Standard Deduction for People 65 or Older andor Blind to determine your standard deduction

If you are being claimed as a dependent on another taxpayerrsquos return and line 1 of Form K-40 includes income other than earned income complete WORKSHEET II Standard Deduction for People Claimed as a Dependent to determine your standard deduction

WORKSHEET I - Standard Deduction for People 65 or Older andor Blind

You were 65 or older BlindSpouse was 65 or older Blind

Page 6

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 4: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

When to File You can ldquofile nowrdquo and ldquopay laterrdquo using our Direct Payment option See page 9

If your 2016 return is based on a calendar year it must be filed and the tax paid no later than April 18 2017 Taxpayers will have extra time to file and pay income tax because April 15 falls on a Saturday and Emancipation Day (a state holiday in the District of Columbia) is observed on Monday April 17 ndash so by law this holiday impacts tax deadlines in the same way as any federal holiday The Kansas filing due date is based on the IRS due date therefore filing and payment deadlines that fall on weekends and legal holidays are timely satisfied if met on the next business day which for 2016 returns is April 18 If your Kansas return is based on a fiscal year it is due the 15th day of the 4th month following the end of your fiscal year The instructions in this booklet apply to a calendar year filer

AMENDED RETURNS If the amended return will result in a refund to you the amended return must be filed within three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the date the tax was paid whichever is later

Mail your Kansas individual income tax return to the following addressWhere to File INDIVIDUAL INCOME TAX

KANSAS DEPARTMENT OF REVENUE PO BOX 750260

TOPEKA KS 66675-0260

Due to the sensitivity of the Kansas Department of Revenuersquos imaging equipment for tax return processing only an original preprinted form or an approved computer-generated version of the K-40 Schedule S and K-40V should be filed Do not send the Kansas Department of Revenue a ldquocopyrdquo of your form

Kansas income tax forms are available by calling or visiting our office (see page 28) Forms that do not contain colored ink for imaging purposes can be downloaded from our website at ksrevenueorg

If You Need Forms

Extension of Time to File An extension of time to file is NOT an extension of time to pay the tax

If you are unable to complete your Kansas return by the filing deadline you may request an extension of time to file If you filed federal Form 4868 with the IRS for an automatic extension to file enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return Kansas does not have a separate extension request form If you are entitled to a refund an extension is not required

To pay the tax balance due for an extension use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment If you do not pay the tax due (may be estimated) by the original due date you will owe interest and penalty on any balance due

If you file Form K-40 using a Kansas address you do not need to include a copy of your federal return However keep a copy as it may be requested by the Kansas Department of Revenue at a later date If your Form K-40 shows an address other than Kansas you must enclose a copy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A through F) with your Kansas return

Your Federal Return

Confidential Information

Income tax information disclosed to the Kansas Department of Revenue either on returns or through department investigation is held in strict confidence by law The Kansas Department of Revenue the Internal Revenue Service and several other states have an agreement under which some income tax information is exchanged This is to verify the accuracy and consistency of information reported on federal and Kansas income tax returns

In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 USC 6013(e) or 6015 he or she is also relieved of Kansas tax penalty and interest Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal level had there been a federal liability

Innocent Spouse Relief

Estimated Tax If two-thirds of your income is from farming or fishing you are not required to make estimated tax payments ndash but your return must be filed and your tax paid on or before March 1 2017

If you have self-employment income or other income not subject to Kansas withholding you may be required to prepay your Kansas income tax through estimated tax payments (Form K-40ES) Estimated tax payments are required if 1) your Kansas income tax balance due after withholding and prepaid credits is $500 or more and 2) your withholding and prepaid credits for the current tax year are less than 90 of the tax on your current yearrsquos return or 100 of the tax on your prior yearrsquos return

For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day 7 days a week There are many advantages to paying electronically ndash no check to write or voucher to complete and mail and you get immediate acknowledgment of payment Additionally reducing paper consumption is both cost effective and environmentally friendly To choose an electronic payment option visit ksrevenueorg and sign in to the Kansas Customer Service Center

Underpayment Penalty If line 29 minus line 19 of Form K-40 is at least $500 and is more than 10 of the tax on line 18 of Form K-40 you may be subject to a penalty for underpayment of estimated tax Use Schedule K-210 to see if you will have a penalty or if you qualify for one of the exceptions to the penalty

Page 4

AmendingYour Return If you filed Schedule S with your original return then you must file a Schedule S with your amended return even if there are no amended changes to the Schedule

You must file an amended Kansas return when 1) an error was made on your Kansas return 2) there is a change (error or adjustment) on another statersquos return or 3) there is a change (error or adjustment) on your federal return In the Amended Return section of Form K-40 mark the box that explains the reason for amending your 2016 Kansas return

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed Refer to the Kansas Department of Revenuersquos website for annual interest rates

AMENDED FEDERAL RETURN (1040X) If you are filing a 1040X for the same taxable year as this amended return you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return If your 1040X is adjusted or disallowed then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter

If you did not file a Kansas return when you filed your original federal return and the federal return has since been amended or adjusted use the information on the amended or adjusted federal return to complete your original Kansas return A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes

FEDERAL AUDIT If a previously filed federal return was not correct or if your original return was adjusted by the IRS amended returns or copies of the Revenue Agentrsquos Reports must be submitted within 180 days of the date the federal adjustments are paid agreed to or become final whichever is earlier Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary)

Deceased Taxpayers

If you are the survivor or representative of a deceased taxpayer you must file a return for the taxpayer who died during the calendar year If you are a surviving spouse filing a joint federal income tax return a joint Kansas return must also be filed Include the decedentrsquos Social Security number in the space provided in the heading of the return Be sure to mark the appropriate box below the heading

Decedent Refund Documentation If you are a surviving spouse requesting a refund of $100 or less you must enclose ONE of the following with your Form K-40

bull Federal Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayerbull Death certificatebull Obituary statementbull Funeral home noticebull Letters Testamentarybull Kansas Form RF-9 Decedent Refund Claim

If you are a surviving spouse requesting a refund of OVER $100 or if a refund of ANY amount is being requested by someone other than the surviving spouse you must submit with your Form K-40

bull Proof of death (death certificate obituary statement or funeral home notice) ANDbull Kansas Form RF-9 Decedent Refund Claim

Food Sales Tax Credit You must have a Kansas income tax liability to obtain a food sales tax credit

For qualifying taxpayers an allowance is available to offset the cost of sales tax paid on food purchased in Kansas The allowance is in the form of a nonrefundable tax credit which means your credit amount will reduce your Kansas tax liability If you do not have a Kansas tax liability this credit is not available to you

To qualify you must be 55 years of age or older for all of 2016 or be permanently blind or disabled regardless of age or have a dependent child under the age of 18 who lived with you all year whom you claim as a personal exemption on your income tax return You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30615 or less The amount of credit is $125 for each qualified exemption you claim on your federal income tax return NOTE Dependents that are 18 years of age or older (born before January 1 1999) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status

Homestead amp Property TaxRelief Refunds These claims can be filed electronically Refer to the K-40H and K-40PT instructions on our website for details

The Homestead Refund program offers a property tax rebate of up to $700 for homeowners To qualify the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2016 household income was $34100 or less and who is over 55 years old or is blind or disabled or has a dependent child under 18 who lived with them all year ldquoHousehold incomerdquo is generally the total of all taxable and nontaxable income received by all household members This refund is claimed on Kansas Form K-40H Kansas Homestead Claim

A property tax refund for homeowners 65 years of age or older with household income of $19200 or less is also available on Form K-40PT The refund is 75 of the property taxes paid Claimants who receive this property tax refund cannot claim a Homestead refund

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 28)

Page 5

Check if

Filing status Boxes checked Enter on line 4 Single 1 $3850

2 $4700

Married Filing Joint 1 $8200 2 $8900 3 $9600 4 $10300

Married Filing Separate 1 $4450 2 $5150 3 $5850 4 $6550

Head of Household 1 $6350 2 $7200

K-40 InstructionsTAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly If your name or address changed or if you are filing with or for a deceased taxpayer indicate so by marking the appropriate boxes

AMENDED RETURN If you are filing an amended return for 2016 mark the box that

states the reason Note You cannot amend to change your filing status from ldquojointrdquo to ldquoseparaterdquo after the due date of the return

FILING STATUS Your Kansas filing status must be the same as your federal filing

status If your federal filing status is QualiFying WidoW(er) WitH

dependent CHild check the Head oF HouSeHold box If you and your spouse file a joint federal return you must file a joint Kansas return even if one of you is a nonresident If you each file separate federal returns you must file separate Kansas returns

RESIDENCY STATUS Check the appropriate box for your residency status (see page

3 for definitions) If you mark the part-year reSident box enter the dates that you lived in Kansas and complete Schedule S Part B Nonresidents must also complete Part B of Schedule S

EXEMPTIONS AND DEPENDENTS Enter the number of exemptions claimed on your federal return

If no federal return was filed enter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

If your filing status is Head oF HouSeHold you are allowed an additional Kansas exemption enter a ldquo1rdquo in the box provided Enter the total number of exemptions in the total KanSaS exeMptionS box ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo in the total KanSaS exeMptionS box

In the spaces provided enter the name date of birth relationship and Social Security number of each person you claimed as a dependent (do not include you or your spouse) If additional space is needed enclose a separate schedule

FOOD SALES TAX CREDIT To qualify for a credit for sales tax paid on food purchases you

must meet the qualifications for residency taxpayer status and qualifying income

If you were a resident of Kansas for all of 2016 you meet the residency qualification If you resided in Kansas less than 12 months of 2016 you do NOT qualify for the food sales tax credit

LINES A through C If you meet the residency qualification complete lines A through C If you answer YES to at least one question you meet the taxpayer status qualification If you answer NO to all three questions you do NOT qualify for the credit

LINE D If you meet the residency and taxpayer status qualifications enter your federal adjusted gross income (AGI) on line D If the amount is a negative number shade the minus [ndash] sign in the box to the left of the number

If your federal AGI is less than $30616 complete lines E through H to determine your credit If your federal AGI is more than $30615 you do not qualify for the food sales tax credit

LINE E Enter the number of exemptions you claimed on your federal income tax return Do not use the total Kansas exemptions

LINE F Enter the number of dependents you claimed that are 18 years of age or older (born before January 1 1999)

LINE G To determine your qualifying exemptions subtract line F from line E

LINE H Compute the amount of your food sales tax credit by multiplying line G by $125 Enter the result on line H and on line 17 of Form K-40

INCOME

LINES 1 through 3 Complete these line items as indicated on Form K-40 If any are negative numbers shade the minus [ndash] sign in the box to the left of the negative number Note Many taxpayers will not have modifications If you do not skip line 2 and enter amount from line 1 on line 3 If however you have income that is taxable at the federal level but not taxable to Kansas or income that is exempt from federal but taxable to Kansas you must complete Part A of Schedule S

DEDUCTIONS

LINE 4 ndash Standard deduction or itemized deductions If you did not itemize your deductions on your federal return you must take the standard deduction on your Kansas return If you itemized on your federal return you may either itemize or take the standard deduction on your Kansas return whichever is to your advantage If you are married and file separate returns you and your spouse must use the same method of claiming deductions ndash if one of you itemize the other must also itemize

KanSaS Standard deduCtion

The following amounts will be the standard deduction for most people to enter on line 4

Single$3000 Married Filing Joint $7500 Head of Household$5500 Married Filing Separate $3750

If you or your spouse is over 65 andor blind complete WORKSHEET I Standard Deduction for People 65 or Older andor Blind to determine your standard deduction

If you are being claimed as a dependent on another taxpayerrsquos return and line 1 of Form K-40 includes income other than earned income complete WORKSHEET II Standard Deduction for People Claimed as a Dependent to determine your standard deduction

WORKSHEET I - Standard Deduction for People 65 or Older andor Blind

You were 65 or older BlindSpouse was 65 or older Blind

Page 6

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 5: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

AmendingYour Return If you filed Schedule S with your original return then you must file a Schedule S with your amended return even if there are no amended changes to the Schedule

You must file an amended Kansas return when 1) an error was made on your Kansas return 2) there is a change (error or adjustment) on another statersquos return or 3) there is a change (error or adjustment) on your federal return In the Amended Return section of Form K-40 mark the box that explains the reason for amending your 2016 Kansas return

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed Refer to the Kansas Department of Revenuersquos website for annual interest rates

AMENDED FEDERAL RETURN (1040X) If you are filing a 1040X for the same taxable year as this amended return you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return If your 1040X is adjusted or disallowed then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter

If you did not file a Kansas return when you filed your original federal return and the federal return has since been amended or adjusted use the information on the amended or adjusted federal return to complete your original Kansas return A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes

FEDERAL AUDIT If a previously filed federal return was not correct or if your original return was adjusted by the IRS amended returns or copies of the Revenue Agentrsquos Reports must be submitted within 180 days of the date the federal adjustments are paid agreed to or become final whichever is earlier Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary)

Deceased Taxpayers

If you are the survivor or representative of a deceased taxpayer you must file a return for the taxpayer who died during the calendar year If you are a surviving spouse filing a joint federal income tax return a joint Kansas return must also be filed Include the decedentrsquos Social Security number in the space provided in the heading of the return Be sure to mark the appropriate box below the heading

Decedent Refund Documentation If you are a surviving spouse requesting a refund of $100 or less you must enclose ONE of the following with your Form K-40

bull Federal Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayerbull Death certificatebull Obituary statementbull Funeral home noticebull Letters Testamentarybull Kansas Form RF-9 Decedent Refund Claim

If you are a surviving spouse requesting a refund of OVER $100 or if a refund of ANY amount is being requested by someone other than the surviving spouse you must submit with your Form K-40

bull Proof of death (death certificate obituary statement or funeral home notice) ANDbull Kansas Form RF-9 Decedent Refund Claim

Food Sales Tax Credit You must have a Kansas income tax liability to obtain a food sales tax credit

For qualifying taxpayers an allowance is available to offset the cost of sales tax paid on food purchased in Kansas The allowance is in the form of a nonrefundable tax credit which means your credit amount will reduce your Kansas tax liability If you do not have a Kansas tax liability this credit is not available to you

To qualify you must be 55 years of age or older for all of 2016 or be permanently blind or disabled regardless of age or have a dependent child under the age of 18 who lived with you all year whom you claim as a personal exemption on your income tax return You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30615 or less The amount of credit is $125 for each qualified exemption you claim on your federal income tax return NOTE Dependents that are 18 years of age or older (born before January 1 1999) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status

Homestead amp Property TaxRelief Refunds These claims can be filed electronically Refer to the K-40H and K-40PT instructions on our website for details

The Homestead Refund program offers a property tax rebate of up to $700 for homeowners To qualify the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2016 household income was $34100 or less and who is over 55 years old or is blind or disabled or has a dependent child under 18 who lived with them all year ldquoHousehold incomerdquo is generally the total of all taxable and nontaxable income received by all household members This refund is claimed on Kansas Form K-40H Kansas Homestead Claim

A property tax refund for homeowners 65 years of age or older with household income of $19200 or less is also available on Form K-40PT The refund is 75 of the property taxes paid Claimants who receive this property tax refund cannot claim a Homestead refund

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see page 28)

Page 5

Check if

Filing status Boxes checked Enter on line 4 Single 1 $3850

2 $4700

Married Filing Joint 1 $8200 2 $8900 3 $9600 4 $10300

Married Filing Separate 1 $4450 2 $5150 3 $5850 4 $6550

Head of Household 1 $6350 2 $7200

K-40 InstructionsTAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly If your name or address changed or if you are filing with or for a deceased taxpayer indicate so by marking the appropriate boxes

AMENDED RETURN If you are filing an amended return for 2016 mark the box that

states the reason Note You cannot amend to change your filing status from ldquojointrdquo to ldquoseparaterdquo after the due date of the return

FILING STATUS Your Kansas filing status must be the same as your federal filing

status If your federal filing status is QualiFying WidoW(er) WitH

dependent CHild check the Head oF HouSeHold box If you and your spouse file a joint federal return you must file a joint Kansas return even if one of you is a nonresident If you each file separate federal returns you must file separate Kansas returns

RESIDENCY STATUS Check the appropriate box for your residency status (see page

3 for definitions) If you mark the part-year reSident box enter the dates that you lived in Kansas and complete Schedule S Part B Nonresidents must also complete Part B of Schedule S

EXEMPTIONS AND DEPENDENTS Enter the number of exemptions claimed on your federal return

If no federal return was filed enter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

If your filing status is Head oF HouSeHold you are allowed an additional Kansas exemption enter a ldquo1rdquo in the box provided Enter the total number of exemptions in the total KanSaS exeMptionS box ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo in the total KanSaS exeMptionS box

In the spaces provided enter the name date of birth relationship and Social Security number of each person you claimed as a dependent (do not include you or your spouse) If additional space is needed enclose a separate schedule

FOOD SALES TAX CREDIT To qualify for a credit for sales tax paid on food purchases you

must meet the qualifications for residency taxpayer status and qualifying income

If you were a resident of Kansas for all of 2016 you meet the residency qualification If you resided in Kansas less than 12 months of 2016 you do NOT qualify for the food sales tax credit

LINES A through C If you meet the residency qualification complete lines A through C If you answer YES to at least one question you meet the taxpayer status qualification If you answer NO to all three questions you do NOT qualify for the credit

LINE D If you meet the residency and taxpayer status qualifications enter your federal adjusted gross income (AGI) on line D If the amount is a negative number shade the minus [ndash] sign in the box to the left of the number

If your federal AGI is less than $30616 complete lines E through H to determine your credit If your federal AGI is more than $30615 you do not qualify for the food sales tax credit

LINE E Enter the number of exemptions you claimed on your federal income tax return Do not use the total Kansas exemptions

LINE F Enter the number of dependents you claimed that are 18 years of age or older (born before January 1 1999)

LINE G To determine your qualifying exemptions subtract line F from line E

LINE H Compute the amount of your food sales tax credit by multiplying line G by $125 Enter the result on line H and on line 17 of Form K-40

INCOME

LINES 1 through 3 Complete these line items as indicated on Form K-40 If any are negative numbers shade the minus [ndash] sign in the box to the left of the negative number Note Many taxpayers will not have modifications If you do not skip line 2 and enter amount from line 1 on line 3 If however you have income that is taxable at the federal level but not taxable to Kansas or income that is exempt from federal but taxable to Kansas you must complete Part A of Schedule S

DEDUCTIONS

LINE 4 ndash Standard deduction or itemized deductions If you did not itemize your deductions on your federal return you must take the standard deduction on your Kansas return If you itemized on your federal return you may either itemize or take the standard deduction on your Kansas return whichever is to your advantage If you are married and file separate returns you and your spouse must use the same method of claiming deductions ndash if one of you itemize the other must also itemize

KanSaS Standard deduCtion

The following amounts will be the standard deduction for most people to enter on line 4

Single$3000 Married Filing Joint $7500 Head of Household$5500 Married Filing Separate $3750

If you or your spouse is over 65 andor blind complete WORKSHEET I Standard Deduction for People 65 or Older andor Blind to determine your standard deduction

If you are being claimed as a dependent on another taxpayerrsquos return and line 1 of Form K-40 includes income other than earned income complete WORKSHEET II Standard Deduction for People Claimed as a Dependent to determine your standard deduction

WORKSHEET I - Standard Deduction for People 65 or Older andor Blind

You were 65 or older BlindSpouse was 65 or older Blind

Page 6

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 6: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

Check if

Filing status Boxes checked Enter on line 4 Single 1 $3850

2 $4700

Married Filing Joint 1 $8200 2 $8900 3 $9600 4 $10300

Married Filing Separate 1 $4450 2 $5150 3 $5850 4 $6550

Head of Household 1 $6350 2 $7200

K-40 InstructionsTAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly If your name or address changed or if you are filing with or for a deceased taxpayer indicate so by marking the appropriate boxes

AMENDED RETURN If you are filing an amended return for 2016 mark the box that

states the reason Note You cannot amend to change your filing status from ldquojointrdquo to ldquoseparaterdquo after the due date of the return

FILING STATUS Your Kansas filing status must be the same as your federal filing

status If your federal filing status is QualiFying WidoW(er) WitH

dependent CHild check the Head oF HouSeHold box If you and your spouse file a joint federal return you must file a joint Kansas return even if one of you is a nonresident If you each file separate federal returns you must file separate Kansas returns

RESIDENCY STATUS Check the appropriate box for your residency status (see page

3 for definitions) If you mark the part-year reSident box enter the dates that you lived in Kansas and complete Schedule S Part B Nonresidents must also complete Part B of Schedule S

EXEMPTIONS AND DEPENDENTS Enter the number of exemptions claimed on your federal return

If no federal return was filed enter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

If your filing status is Head oF HouSeHold you are allowed an additional Kansas exemption enter a ldquo1rdquo in the box provided Enter the total number of exemptions in the total KanSaS exeMptionS box ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo in the total KanSaS exeMptionS box

In the spaces provided enter the name date of birth relationship and Social Security number of each person you claimed as a dependent (do not include you or your spouse) If additional space is needed enclose a separate schedule

FOOD SALES TAX CREDIT To qualify for a credit for sales tax paid on food purchases you

must meet the qualifications for residency taxpayer status and qualifying income

If you were a resident of Kansas for all of 2016 you meet the residency qualification If you resided in Kansas less than 12 months of 2016 you do NOT qualify for the food sales tax credit

LINES A through C If you meet the residency qualification complete lines A through C If you answer YES to at least one question you meet the taxpayer status qualification If you answer NO to all three questions you do NOT qualify for the credit

LINE D If you meet the residency and taxpayer status qualifications enter your federal adjusted gross income (AGI) on line D If the amount is a negative number shade the minus [ndash] sign in the box to the left of the number

If your federal AGI is less than $30616 complete lines E through H to determine your credit If your federal AGI is more than $30615 you do not qualify for the food sales tax credit

LINE E Enter the number of exemptions you claimed on your federal income tax return Do not use the total Kansas exemptions

LINE F Enter the number of dependents you claimed that are 18 years of age or older (born before January 1 1999)

LINE G To determine your qualifying exemptions subtract line F from line E

LINE H Compute the amount of your food sales tax credit by multiplying line G by $125 Enter the result on line H and on line 17 of Form K-40

INCOME

LINES 1 through 3 Complete these line items as indicated on Form K-40 If any are negative numbers shade the minus [ndash] sign in the box to the left of the negative number Note Many taxpayers will not have modifications If you do not skip line 2 and enter amount from line 1 on line 3 If however you have income that is taxable at the federal level but not taxable to Kansas or income that is exempt from federal but taxable to Kansas you must complete Part A of Schedule S

DEDUCTIONS

LINE 4 ndash Standard deduction or itemized deductions If you did not itemize your deductions on your federal return you must take the standard deduction on your Kansas return If you itemized on your federal return you may either itemize or take the standard deduction on your Kansas return whichever is to your advantage If you are married and file separate returns you and your spouse must use the same method of claiming deductions ndash if one of you itemize the other must also itemize

KanSaS Standard deduCtion

The following amounts will be the standard deduction for most people to enter on line 4

Single$3000 Married Filing Joint $7500 Head of Household$5500 Married Filing Separate $3750

If you or your spouse is over 65 andor blind complete WORKSHEET I Standard Deduction for People 65 or Older andor Blind to determine your standard deduction

If you are being claimed as a dependent on another taxpayerrsquos return and line 1 of Form K-40 includes income other than earned income complete WORKSHEET II Standard Deduction for People Claimed as a Dependent to determine your standard deduction

WORKSHEET I - Standard Deduction for People 65 or Older andor Blind

You were 65 or older BlindSpouse was 65 or older Blind

Page 6

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 7: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1 Enter the amount of your earned income $ 2 Minimum standard deduction $ 50000 3 Enter the larger of lines 1 or 2 $ 4 Enter the amount for your filing status $

5 Enter lesser of lines 3 or 4 Stop here if under65 and not blind Enter result on line 4 K-40 $

6 a Check all that apply You were 65 or older o

Single $3000 Married filing joint $7500 Head of household $5500 Married filing separate $3750

Blind oSpouse was 65 or older o Blind o

b Number of boxes checked c Multiply 6b by $850 ($700 if married filing

joint or married filing separate) $ 7 Add lines 5 and 6c Enter result here and on

line 4 K-40 $

KanSaS iteMized deduCtionS

You may itemize your deductions on your Kansas return ONLY if you itemized your deductions on your federal return To compute your Kansas itemized deductions you must complete Part C of Schedule S (see page 19)

LINE 5 ndash Exemption allowance Multiply the total number of exemptions claimed on Form K-40 by $2250 ImportantmdashIf you are claimed as a dependent by another taxpayer enter ldquo0rdquo on line 5

LINE 6 ndash Total deductions Add lines 4 and 5 and enter result LINE 7 ndash Taxable income Subtract line 6 from line 3 if less than

zero enter 0

TAX COMPUTATION

LINE 8 ndash Tax If line 7 is $100000 or less use the Tax Tables beginning on page 20 to find the amount of your tax If line 7 is more than $100000 you will need to use the Tax Computation Worksheet on page 27 to compute your tax

If you are filing as a resident skip lines 9 and 10 and proceed to line 11 If you are filing as a nonresident you must complete Part B of Schedule S See page 19

LINE 9 ndash Nonresident percentage Enter the percentage from Schedule S line B23 If 100 enter 1000000

LINE 10 ndash Nonresident tax Multiply line 8 by the percentage on line 9 and enter the result on line 10

LINE 11 ndash Kansas tax on lump sum distributions If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e) then you are subject to Kansas tax on your lump sum distribution If you are a resident enter 13 of the federal tax on your lump sum distribution (from federal Form 4972) on line 11 If a nonresident leave line 11 blank

If you are paying federal tax on a lump sum distribution received from the Kansas Public Employeesrsquo Retirement System (KPERS) prorate the federal tax Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution

LINE 12 ndash Total income tax If you are filing as a resident add lines 8 and 11 and enter result on line 12 If you are filing this return as a nonresident enter the amount from line 10 again on line 12

CREDITS

your Kansas tax liability If you had income from a state that has no state income tax make no entry on line 13

LINE 13 ndash Credit for taxes paid to other states If you paid income tax to another state you may be eligible for a credit against

If you are eligible for a tax credit paid to another state the credit amount cannot exceed the tax liability shown on the other statersquos tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI) line 3 of Form K-40 The tax liability is NOT the amount of tax withheld for the other state ImportantmdashTo receive a credit for taxes paid to another state you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40 Copies of the other statersquos W-2 forms are NOT acceptable

Foreign Tax Credit As used in this section state means any state of the United States District of Columbia Puerto Rico any territory or possession of the United States and any foreign country or political subdivision of a foreign country The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return If you claimed the foreign tax paid as an itemized deduction on your federal return no credit is allowed in this section ImportantmdashIf claiming a foreign tax credit and you completed federal Form 1116 enclose a copy with your Kansas return

Worksheet for Foreign Tax Credit

2016 tax paid to the foreign country $

LESS Federal foreign tax credit allowed $

EQUALS Kansas foreign tax limitation Enter this amount on line 1 of the other statersquos tax credit worksheet for your Kansas residency status $

taxeS paid to otHer StateS by KanSaS reSidentS

If you are a Kansas resident you may claim this credit if 1) your KAGI (line 3) includes income earned in the other state(s) and 2) you were required to pay income tax to the other state(s) on that income ImportantmdashYour credit is NOT the amount of tax withheld in the other state(s) it is determined from the ldquoWorksheet for Residentsrdquo that follows Complete the tax return(s) for the other state(s) before using the worksheet

The amount of income tax paid to another state includes tax paid to that state and to any political subdivision

If you paid taxes to more than one state complete a worksheet for each state combine the results and enter the total on line 13 of your Form K-40

Page 7

Worksheet for Residents

1 2016 income tax that was actually paid to theother state (including political subdivisionsthereof) $

2 Total Kansas income tax (line 12 Form K-40) $3 Total income derived from other state and

included in KAGI $ 4 KAGI (line 3 Form K-40) $ 5 Percentage limitation (divide line 3 by line 4) 6 Maximum credit allowable (multiply line 2 by

line 5) $ 7 Credit for taxes paid to the other state Enter

the lesser of line 1 or line 6 here and on line13 Form K-40 $

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 8: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

taxeS paid to otHer StateS by part-year reSidentS tHat File aS nonreSidentS

If filing as a nonresident of Kansas you may claim this income tax credit if

bull you were a Kansas resident for part of the yearbull your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident andbull you were required to pay taxes on that other statersquos incomeComplete the following worksheet to determine your credit If

your credit is based on taxes paid to more than one state complete a worksheet for each state combine the results and enter the total on line 13 Form K-40

Worksheet for Part-Year Residents filing as Nonresidents

1 2016 tax that was paid to the other state $ 2 Total income tax (line 12 Form K-40) $ 3 Other statersquos adjusted source income

(In many states the adjusted source incomeis reported on an income allocation schedulewhich should show the amount to enter here) $

4 Modified Kansas source income (line B21Part B of Schedule S) $

5 Income earned in the other state while aKansas resident (amount of adjusted sourceincome in the other state for which you aretaking a tax credit and included in yourKansas adjusted gross income KAGI) $

6 Percentage limitation (divide line 5 by line 3) 7 Other statersquos tax applicable to income

reported to Kansas (multiply line 1 by line 6) $ 8 Percentage limitation (divide line 5 by line 4) 9 Maximum credit allowable (multiply line 2 by

line 8) $ 10 Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9 enter also online 13 Form K-40) $

Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed A valid SSN is also required for each individual being claimed as a dependent and spouse if married filing joint

LINE 14 ndash Other credits Enter the total of all tax credits for which you are eligible In claiming credits you must complete and enclose the applicable schedule(s) with your Form K-40

Adoption K-47 Alternative Fuel (for carry forward use only) K-62Angel InvestorK-30 Business and Job Development (for carry forward use only) K-34Community Service ContributionK-60 Declared Disaster Capital Investment (for carry forward use only) K-87Disabled AccessK-37 Electric Cogeneration Facility (for carry forward use only)K-83High Performance Incentive Program K-59 Historic Preservation K-35 Individual Development Account K-68 Kansas Center for EntrepreneurshipK-31

Owners Promoting Employment Across Kansas (PEAK)K-88 Plugging Abandoned Gas or Oil Well (for carry forward use only)K-39Research and Development (for carry forward use only) K-53Rural Opportunity Zone K-89 Storage and Blending Equipment (for carry forward use only) K-82Venture and Local Seed Capital (for carry forward use only) K-55

LINE 15 ndash Subtotal Subtract lines 13 and 14 from line 12 and enter the result

LINE 16 ndash Earned income tax credit (EITC) This credit is for residents only ndash not part-year residents or nonresidents ndash and is a percentage of the federal EITC Complete the following worksheet to determine your Kansas credit amount ImportantmdashIf you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return you should complete Form K-40 without the credit and pay any amount you owe Once the IRS sends you the completed EITC figures you may then file an amended Kansas return to claim the credit See Amending Your Return on page 5

Earned Income Tax Credit (EITC) Worksheet

1 Federal EITC (from your federal tax return) $

2 Kansas EITC (multiply line 1 by 17) $

3 Enter amount from line 15 of Form K-40 $

4 Total (subtract line 3 from line 2)$

If line 4 is a positive figure enter the amount from line 3 above on line 16 of Form K-40 Then enter amount from line 4 on line 24 of Form K-40

If line 4 is a negative figure enter the amount from line 2 above on line 16 of Form K-40 Then enter zero (0) on line 24 of Form K-40

LINE 17 ndash Food sales tax credit Enter your food sales tax credit as computed on Line H front of Form K-40

LINE 18 ndash Tax balance after credits Subtract lines 16 and 17 from line 15 and enter result (cannot be less than zero)

USE TAX

LINE 19 ndash Use tax due If you made purchases of items from retailers located outside of Kansas on which no sales tax was paid (including freight shipping or handling fees) complete line 19 If you are unsure as to the amount of tax due use the following chart to estimate it for calendar year 2016 Estimated amounts from this chart do not supersede actual amount of use tax owed See page 2 for more information about the Kansas Use Tax

If line 3 K-40 is Use Tax is $0 - $15000 $ 5 $15001 - $30000 $15 $30001 - $45000 $25

If line 3 K-40 is Use Tax is $45001 - $60000 $35 $60001 - $75000 $45 $75001 and over line 3 X 084

LINE 20 ndash Total tax balance Add amounts on lines 18 and 19 and enter the result on line 20

WITHHOLDING AND PAYMENTS

LINE 21 ndash Kansas income tax withheld Add the Kansas withholding amounts shown on your W-2 forms andor 1099 forms and enter the total on line 21 The Kansas Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40 but reserves the right to request them at a later date

If you have not received a W-2 form from your employer by January 31 or if the form you received is incorrect contact your employer

Page 8

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 9: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

LINE 22 ndash Estimated tax paid Enter the total of your 2016 estimated tax payments plus any 2015 overpayment you had credited forward to 2016

LINE 23 ndash Amount paid with Kansas extension Enter the amount paid with your request for an extension of time to file

LINE 24 ndash Refundable portion of earned income tax credit (EITC) If you have a refundable credit amount shown on line 4 of your EITC Worksheet enter that amount on line 24

LINE 25 ndash Refundable portion of tax credits Enter the refundable portion of all other tax credits Enclose a copy of the schedule(s) with your return

LINE 26 ndash Payments remitted with original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of money you remitted to the Department of Revenue with your original 2016 return Also include the amount of a pending debit transaction you may have scheduled with your original return

LINE 27 ndash Overpayment from original return Use this line ONLY if you are filing an amended K-40 for the 2016 tax year Enter the amount of overpayment shown on your original return Since the amount on this line had been either refunded or credited forward this will be a subtraction entry

LINE 28 ndash Total refundable credits Add lines 21 through 26 and subtract line 27 Enter result on line 28

BALANCE DUE

LINE 29 ndash Underpayment If your tax balance on line 20 is greater than your total credits on line 28 enter the difference on line 29

If the amount on line 29 is not paid by the due date penalty and interest will be added (see rules outlined for lines 30 and 31) Extension of Time to File Your Return Interest is due on any

delinquent tax balance even if you have been granted an extension of time to file the return If 90 of your tax liability is paid on or before the original due date of your return an automatic extension is applied and no penalty is assessed

LINE 30 ndash Interest Using the amount on line 29 compute interest at 417 for each month (or fraction thereof) from the original due date of the return

LINE 31ndash Penalty Using the amount on line 29 compute penalty at 1 per month (or fraction thereof) from the original due date of the return The maximum penalty is 24

LINE 32 ndash Estimated tax penalty An estimated tax penalty may be due if the total of your withholding and estimate tax payments (lines 21 and 22) subtracted from line 18 is $500 or more Complete Schedule K-210 to determine the penalty amount to enter on line 32 There are two exceptions 1) if withholdings andor estimatedpayments (lines 21 and 22) equal or exceed 100 of the prior yearrsquostax liability (line 17 from last yearrsquos return) or 2) if your withholdingsandor estimated payments (lines 21 and 22) equal or exceed 90of this yearrsquos total income tax (line 18) ImportantmdashIf at least two-thirds of your income is from farming or fishing mark an ldquoXrdquo in thebox on line 32

LINE 33 ndash Amount you owe Add lines 29 through 32 and enter the total on line 33 This amount should be paid in full with the return A balance due of less than $5 need not be paid You may make a donation to any or all of the contribution programs on lines 36 through 41 even if you have a balance due Just add these amounts to your tax and write one check for the total of tax due and your contribution(s)

The Department of Revenue offers three options to pay your Kansas income taxmdashcredit card direct payment or checkmoney order

Credit Card

Payment by credit card is available online through third-party vendors Visit our Electronic Services website at ksrevenueorg for a current list of vendors authorized to accept individual income tax payments for Kansas A convenience fee based on the amount of tax you are paying will be charged

direCt payMent

If you choose WebFile or IRS e-File to file your Kansas return Direct Payment is an option during the filing process to pay your balance due Electronic payments can also be made if you file a paper return by calling toll-free 1-866-450-6490 or log into our Kansas Customer Service Center at ksrevenueorg for an online transaction

When you select Direct Payment and provide your bank routing number and account number you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due Direct Payment allows you to file now pay later ndash so if you file your return on March 20 and elect Direct Payment you can have your bank account debited on the April 15 due date

With Direct Payment you are also assured that your payment is made on time Direct payment authorizations on returns filed by midnight of April 15 are considered to be timely paid ImportantmdashYou should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account

Direct Payment saves time ndash no check to write and no voucher to complete and mail If you need to revoke this payment authorization you must notify the Department of Revenue at 785-296-6993 by 400 PM two business days before the scheduled payment date

CHeCK or Money order

If you choose to pay by check or money order you must complete and submit Form K-40V with your payment Write the last 4 digits of your Social Security number on your check or money order (example XXX-XX-1234) ensure it contains a valid telephone number andmake it payable to Kansas Income Tax If making a payment forsomeone else (ie daughter son parent) write that personrsquos nametelephone number and last 4 digits of their Social Security number(as shown in the example above) on the check DO NOT send cashDO NOT staple or tape your payment to the K-40V or K-40 ndash insteadenclose it loosely with your return

Returned checks A fee of $3000 plus costs for a registered letter (currently $1049) is charged on all returned checks

OVERPAYMENT

LINE 34 ndash Overpayment If your tax balance line 20 is less than your total credits line 28 enter the difference on line 34 Note An overpayment less than $5 will not be refunded but may be carried forward as a credit to next yearrsquos return (line 35) or contributed to any of the donation programs on lines 36 through 41

LINE 35 ndash Credit forward Enter the portion of line 34 you wish to have applied to your 2017 Kansas estimated income tax (must be $1 or more) If the amount is less than $5 you may carry it forward to 2017 as an additional credit even if you do not make estimated tax payments Additionally you may make voluntary contributions to any of the donation programs listed on lines 36 through 41 ndash see the following instructions Your contribution(s) will reduce your refund or increase the amount you owe

EXAMINATION ADJUSTMENT If your overpayment is decreased due to an adjustment to your return any contributions you have made will be reduced by that amount If your overpayment is increased your contribution amount(s) will remain the same

Page 9

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 10: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

LINE 36 ndash Chickadee checkoff Contributions to this Kansas nongame wildlife improvement program will help improve the quality of wildlife in Kansas Contributions are used to

bull Assess and maintain information for sensitive speciesbull Monitor populations of endangered speciesbull Assess impacts of development actions on endangered species bull Continue research on declining aquatic animals in southeast

Kansas and restore declining freshwater clamsbull Continue long-term nongame projects such as the Kansas

Winter Birdfeeder Survey Bluebird Nest Box Program andBackyard Nongame Wildlife Habitat Improvement Program

bull Support Outdoor Wildlife Learning Sites (OWLS) for schoolsTo contribute enter $1 or more on line 36

LINE 37 ndash Meals on Wheels contribution program for seniorcitizens Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program The meals are prepared by a dietary staff and delivered by volunteers The objective of the program is to prevent deterioration of the elderly and handicapped individuals in the community thus making it possible for them to live independently in their own homes for as long as possible The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation To contribute enter $1 or more on line 37

LINE 38 ndash Kansas breast cancer research fund This fund is devoted to ending suffering and death from breast cancer Every dollar collected stays in Kansas to bring the latest in prevention early detection diagnosis and treatment Research is conducted at the University of Kansas Cancer Center With hopes of finding a cure these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer To contribute enter $1 or more on line 38

LINE 39 ndash Military emergency relief fund Contributions will be used to help military families with the cost of food housing utilities and medical services incurred while a member of the family is on active military duty To contribute enter $1 or more on line 39

LINE 40 ndash Kansas hometown heroes fund All contributions are used solely for the purpose of advocating and assisting Kansas Veterans dependents and survivors ensuring they receive all federal and state benefits they have earned To contribute enter $1 or more on line 40

LINE 41 ndash Kansas creative arts industry fund The creative arts industry makes a significant impact on communities across Kansas every day All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry Together the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy create jobs and better the state To contribute enter $1 or more on line 41

LINE 42 ndash Refund Add lines 35 through 41 and subtract line 34 This is your refund amount If line 42 is less than $5 it will not be refunded however you may carry it forward to be applied to your 2017 Kansas income tax liability (enter the amount on line 35) If you

carry it forward remember to claim it as an estimate payment on your 2017 return Or you may apply a refund less than $5 to one of the donation programs on lines 36 through 41

If you file a paper K-40 you need to allow 16 weeks from the date you mail it to receive your refund Errors inaccurate forms photocopied forms or incomplete information will delay processing even longer For a fast refund ndash file electronically See page 28

reFund Set-oFF prograM

Kansas law provides that if you owe any delinquent debt (state or federal tax child support student loans etc) to a Kansas state agency municipality municipal court or district court to the IRS or to the Missouri Department of Revenue your income tax refund will be applied (set-off) to that delinquent debt The set-off process will cause a 10 to 12 week delay to any remaining refund

Unless the debt is a Kansas tax debt the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed You must contact the debtor setoff department at 785-296-4628 for that information

SIGNATURE(S)

Signature Your income tax return must be signed You will not receive your refund if your return is not signed Both taxpayers must sign a joint return even if only one had income If the return is prepared by someone other than you the preparer should also sign in the space provided

Returns filed on behalf of a decedent must be signed by the executorexecutrix If it is a joint return filed by the surviving spouse indicate on the spousersquos signature line ldquoDeceasedrdquo and the date of death If a refund is due enclose the required documents (see instructions for Deceased Taxpayers on page 5)

Preparer authorization box It may be necessary for the Department of Revenue to contact you with questions By marking the box above the signature line you are authorizing the director or directorrsquos designee to discuss your return and enclosures with your tax preparer

Mailing your return Before mailing your income tax return be sure you have

3 3 3

3 3

completed all required information on the return written your numbers legibly in the spaces provided enclosed Schedule S if you have a modification on line 2 if you filed as a nonresident or part-year resident or if you itemized your deductions for Kansas enclosed Form K-40V if you are making a tax payment and signed your return

NOTE If your K-40 is filed with a Kansas address do not include a copy of your federal return however keep a copy of it in case the Kansas Department of Revenue requests it at a later date If your K-40 shows an address other than Kansas you must enclose acopy of your federal return (1040EZ 1040A or 1040 and applicable Schedules A-F)

Page 10

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 11: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

A Had a dependent child who lived with you all year and was under the age of 18 all of 2016

B Were you (or spouse) 55 years of age or older all of 2016 (born before January 1 1961)

C Were you (or spouse) totally and permanently disabled or blind all of 2016 regardless of age If you answered NO to A B and C STOP HERE you do not qualify for this credit

D If you answered YES to A B or C enter your federal adjusted gross income from line 1 ofthis return If it is more than $30615 STOP HERE you do not qualify for this credit

E Number of exemptions claimed on your federal income tax return

F Number of dependents that are 18 years of age or older (born before January 1 1999)

G Total qualifying exemptions (subtract line F from line E)

H Food Sales Tax Credit (multiply line G by $125) Enter the result here and on line 17 of this form

Mail to Kansas Income Tax Kansas Dept of Revenue PO Box 750260 Topeka KS 66675-0260

K-40 2016(Rev 716) KANSAS INDIVIDUAL INCOME TAXDO NOT STAPLE

114516

If your name or address has changed since last year mark an ldquoXrdquo in this box

Amended affects Kansas only Amended Federal tax return Adjustment by the IRS

Enter the number of exemptions you claimed on your 2016 federal return If no federal return is requiredenter total exemptions for you your spouse (if applicable) and each person you claim as a dependent

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Amended Return(Mark ONE)

You must have been a Kansas resident for ALL of 2016 Complete this section to determine your qualifications and credit

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

Mailing Address (Number and Street including Rural Route) School District No

City Town or Post Office State Zip Code County Abbreviation

Enter the first four letters of your last name Use ALL CAPITAL letters

Enter the first four letters of your last name Use ALL CAPITAL letters

Your SocialSecurity Number

Spousersquos Social Security Number

Daytime Telephone Number

If taxpayer (or spouse if filing joint) died during this tax year mark an ldquoXrdquo in this box

If this is an AMENDED 2016 Kansas return mark one of the following boxes

Filing Status(Mark ONE)

Residency Status (Mark ONE)

SingleMarried filing joint (Even if only one had income) Married filing separate Head of household (Do not

mark if filing a joint return)

Resident Part-year resident from(Complete Sch S Part B)

____________ to ____________ Nonresident (Complete Sch S Part B)

Exemptions and Dependents If filing status above is Head of household add one exemption

Total Kansas exemptions

Enter the requested information for all persons claimed as dependents Do NOT include you or your spouse Enclose separate schedule if necessary

Food Sales Tax Credit

MarkONEbox

YES NO

YES NO

YES NO

00

00

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 12: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

114216ENTER AMOUNTS IN WHOLE DOLLARS ONLY

1 Federal adjusted gross income (as reported on your federal income tax return) 2 Modifications (from Schedule S line A30 enclose Schedule S) 3 Kansas adjusted gross income (line 2 added to or subtracted from line 1)

5 Exemption allowance ($2250 x number of exemptions claimed)

6 Total deductions (add lines 4 and 5)

7 Taxable income (subtract line 6 from line 3 if less than zero enter 0)

9 Nonresident percentage (from Schedule S line B23 or if 100 enter 1000000)

10 Nonresident tax (multiply line 8 by line 9)

11 Kansas tax on lump sum distributions (residents only - see instructions)

12 TOTAL INCOME TAX (residents add lines 8 amp 11 nonresidents enter amount from line 10)

IncomeShade the box for negative amounts Example

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

29

30

31

32

33

34

35

36

37

38

39

40

41

42

28

0000000000000000

000000000000000000000000000000000000000000000000000000000000000000

Deductions

TaxComputation

Credits

Use Tax

WithholdingandPayments

If this is an AMENDED return complete lines 26 and 27

BalanceDue 30 Interest (see instructions)

31 Penalty (see instructions)

32 Estimated Tax Penalty ark box if engaged in commercial farming or fishing in 2016

Overpayment

You may donate to any of the programs on lines 36 through 41 The amount you enter will reduce your refund or increase the amount you owe

Signature(s) I authorize the Director of Taxation or the Directorrsquos designee to discuss my return and enclosures with my preparer

I declare under the penalties of perjury that to the best of my knowledge this is a true correct and complete return

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparerrsquos EIN or SSN

ENCLOSE any necessary documents with this form DO NOT STAPLE

4 Standard deduction OR itemized deductions (if itemizing complete Part C of Schedule S)

8 Tax (from Tax Tables or Tax Computation Schedule)

13 Credit for taxes paid to other states (see instructions enclose return(s) from other states)

14 Other credits (enclose all appropriate credit schedules)

15 Subtotal (subtract lines 13 and 14 from line 12)

16 Earned income tax credit (from worksheet on page 8 of instructions)

17 Food sales tax credit (from line H front of this form)

18 Tax balance after credits (subtract lines 16 and 17 from line 15 cannot be less than zero)

20 Total tax balance (add lines 18 and 19)

22 Estimated tax paid

23 Amount paid with Kansas extension

24 Refundable portion of earned income tax credit (from worksheet page 8 of instructions)

25 Refundable portion of tax credits

26 Payments remitted with original return

19 Use tax due (out of state and internet purchases see instructions)

29 Underpayment (if line 20 is greater than line 28 enter the difference here)

33 AMOUNT YOU OWE (add lines 29 through 32 and any entries on lines 36 through 41)

34 Overpayment (if line 20 is less than line 28 enter the difference here)

35 CREDIT FORWARD (enter amount you wish to be applied to your 2017 estimated tax)

36 CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

40 KANSAS HOMETOWN HEROES FUND

41 KANSAS CREATIVE ARTS INDUSTRY FUND

42 REFUND (subtract lines 35 through 41 from line 34)

37 SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

38 BREAST CANCER RESEARCH FUND

39 MILITARY EMERGENCY RELIEF FUND

M

21 Kansas income tax withheld from W-2s andor 1099s

27 Overpayment from original return (this figure is a subtraction see instructions)

28 Total refundable credits (add lines 21 through 26 then subtract line 27)

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 13: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

PHOTOCOPIES DO NOT SUBMIT

OF THIS FORM

SCHEDULE S(Rev 716)

DO NOT STAPLE

2016KANSAS SUPPLEMENTAL SCHEDULE

114316

Your First Name Initial Last Name

Spousersquos First Name Initial Last Name

IMPORTANT Refer to the Schedule S instructions before completing Parts A B or C of this form You must enclose all supportive documentation where indicated in the instructions

Enter the first four letters of your last name Use ALL CAPITAL letters

Your Social Security number

Enter the first four letters of your spousersquos last name Use ALL CAPITAL letters

Spousersquos Social Security number

PART A - Modifications to Federal Adjusted Gross IncomeAdditions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A1 State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expenses

A1

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

A12

A13

A14

00 00 00 00 00 00 00 00 00 00 00 00 00 00

A2 Contributions to all KPERS (Kansas Public Employeersquos Retirement Systems)

A3 Federal net operating loss carry forward

A4 Business loss as reported on Schedule C and line 12 of your federal Form 1040

A5 Kansas expensing recapture (enclose applicable schedules) A6 Loss from rental real estate royalties partnerships S corporations trusts etc as reported on

Schedule E and line 17 of your federal Form 1040

A7 Farm loss as reported on Schedule F and line 18 of your federal Form 1040 A8 Deduction for self-employment taxes as reported on line 27 of your federal Form 1040 A9 Deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your

federal Form 1040

A10 Deduction for self-employed health insurance as reported on line 29 of your federal Form 1040 A11 Domestic production activities deduction as reported on line 35 of your federal Form 1040 A12 Partnership Guaranteed Payments as reported on federal Schedule K-1 (1065-B) in box 9 or

(1065) in box 4

A13 Other additions to federal adjusted gross income (see instructions and enclose list) A14 Total additions to federal adjusted gross income (add lines A1 through A13)

A15 Socia l Security benefits

A16 KPERS lump sum distributions exempt from Kansas income tax

A17 Interest on US Government obligations (reduced by related expenses)

A18 State or local income tax refund (if included in line 1 of Form K-40) A19 Retirement benefits specifically exempt from Kansas income tax (do NOT include social security

benefits or KPERS lump sum distributions)

A20 Military compensation of a nonresident servicemember (nonresidents only)

A21 Contributions to Learning Quest or other statesrsquo qualified tuition program

Subtractions

CAUTION Line numbers that reference federal Form 1040 are from the 2015 forms and subject to change for tax year 2016

A15

A16

A17

A18

A19

A20

A21

A22

A23

A24

A25

A26

A27

A28

A29

00 00 00 00 00 00 00 00 00 00 00 00 00 00 00

A22 Armed forces recruitment sign-up or retention bonus

A23 Net gain from qualified sale of cattle horses and other livestock as reported on your federal return

A24 Business income as reported on Schedule C and line 12 of your federal Form 1040

A25 Income from rental real estate royalties partnerships S corporations trusts etc as reported on Schedule E and line 17 of your federal Form 1040

A26 Farm income as reported on Schedule F and line 18 of your federal Form 1040 A27 Net gain from qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported

on your federal return A28 Other subtractions from federal adjusted gross income (see instructions and enclose list) A29 Total subtractions from federal adjusted gross income (add lines A15 through A28)

Net Modification

A30 Net modification to federal adjusted gross income (subtract line A29 from line A14) Enter total here and on line 2 Form K-40 If negative shade minus box A30 00

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 14: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

PHOTOCOPIES

OF THIS FORM

Total from federal return

DO NOT SUBMIT

114416

PART B - Income Allocation for Nonresidents and Part-Year ResidentsIncome

Shade box for negative amounts

Amount from Kansas sources

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

00 00 00 00 00 00 00 00 00 00 00

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

00 00 00 00 00 00 00 00 00 00 00 00

B1 Wages salaries tips etc

B2 Interest and dividend income

Example B3 Refund of state amp local income taxes

B4 Alimony received

B5 Business income or loss

B6 Farm income or loss

B7 Capital gain or loss

B8 Other gains or losses

B9 Pensions IRA distributions amp annuitiesB10 Rental real estate estates trusts

royalties partnerships S corps etc B11 Unemployment compensation taxable

social security benefits amp other income B12 Total income from Kansas sources (add lines B1 through B11)

Adjustments Total from federal return Amount from Kansas sourcesto Income

B16

B17

B16 Moving expenses

B17 Other federal adjustments

B18 Total federal adjustments to Kansas source income (add lines B13 through B17)

B19 Kansas source income after federal adjustments (subtract line B18 from line B12 )

B20 Net modifications from Part A that are applicable to Kansas source income

B21 Modified Kansas source income (line B19 plus or minus line B20)

B22 Kansas adjusted gross income (from line 3 Form K-40)

B23 Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place not to exceed 1000000) Enter result here and on line 9 of Form K-40

Nonresident

Percentage

00 00 00 00 00

B13

B14

B15

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

00 00 00 00 00 00 00 00 00 00

B13 IRA retirement deductions

Shade box B14 Penalty on early withdrawal of savings for negative amounts B15 Alimony paid Example

PART C - Kansas Itemized Deductions

B23Allocation

C1 Real estate taxes from line 6 of federal Schedule A $___________ Enter 50 of this amount

C2 Personal property taxes from line 7 of federal Schedule A $__________ Enter 50 of this amount

C3 Qualified residence interest and mortgage insurance premiums you paid and reported on federal Schedule A (see instructions) $___________ Enter 50 of this amount

C4 Gifts to charity from line 19 of federal Schedule A

C5 Kansas itemized deductions (add lines C1 through C4) Enter result here and line 4 of Form K-40

Itemized Deduction ComputationCAUTION Federal Schedule A line numbers are from

C1

C2

C3

C4

C5

00 00 00 00 00

the 2015 form and are subject to change for tax year 2016

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 15: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

K-210 2016 (Rev 8-16) KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1 Amount from line 18 2016 Form K-40

2 Multiply line 1 by 90 (farmers and fishers multiply by 66 23)

3 Prior yearrsquos tax liability (from line 18 2015 Form K-40)

4 Enter the total amount of your 2016 Kansas income tax withheld

NOTE If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

1

2

3

4

PART I ndash EXCEPTIONS TO THE PENALTY

5 Cumulative total of your 2016 withholding

6 Cumulative timely paid estimated tax paymentsfrom January through each payment due date

7 Total amount withheld and timely paid estimatepayments (add lines 5 and 6)

8 Exception 1 ndash Cumulative amount from either line 2or line 3 whichever is less

9 Exception 2 ndash Tax on annualized 2016 incomeenclose computation (Farmersfishers use line 9b)

1116 - 41516 1116 - 61516 1116 - 91516 1116 - 11517

5 25 of line 4 50 of line 4 75 of line 4 100 of line 4

6

7

8 25 of line 2 or 3 50 of line 2 or 3 75 of line 2 or 3 100 of line 2 or 3

9a 225 of tax 45 of tax 675 of tax 90 of tax

9b 6666 of tax

PART II ndash FIGURING THE PENALTY

10 Amount of underpayment Enter the sum of line 8less line 7 line 9a less line 7 or line 9b less line 7whichever is applicable

11 Due date of each installment

12 Number of days from the due date of the installmentto the due date of the next installment or 123116whichever is earlier If paid late see instructions

13 Number of days from 11517 to date paid or 41517whichever is earlier If paid late see instructions

14 Line 12 X 4 X amount on line 10 366

15 Line 13 X 5 X amount on line 10 365

16 Penalty (add lines 14 and 15)

17 Total penalty Add amounts on line 16 and enter the total here and on line 32 Estimated Tax Penaltyon the back of Form K-40

10

11 41516 61516 91516 11517

12 61 92 107

13 15

14

15

16

17

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 16: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday Sunday or legal holiday substitute the next regular work day

WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher)

use this schedule to determine if your income tax was fully paid throughout the year by withholding andor estimated tax payments If your 2016 tax due (line 18 of Form K-40 mdash DO NOT include compensating tax from line 19 of the K-40) less withholding and tax credits (excluding estimated tax payments made) is $500 or more you may be subject to an underpayment of estimated tax penalty and must complete this form

Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31 2017

Farmers and Fishers If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1 2017 you may be exempt from any penalty for underpayment of estimated tax If exempt write ldquoExemptndashfarmerfisherrdquo on line 1 and do not complete the rest of this schedule If you meet this gross income test but you did not file a return and pay the tax on or before March 1 2017 you must use this schedule to determine if you owe a penalty for underpayment of estimated tax

COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space

provided at the top of this schedule LINES 1 through 4 Complete these lines based on information

on your income tax return for this tax year and last tax year If you did not file an income tax return for the prior tax year or if you did file a return but your income tax balance (line 18 Form K-40) was zero then enter zero on line 3 of this schedule

PART I ndash EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2016 tax payments (line 7) equal or exceed the amounts for one of the exceptions (lines 8 or 9a or 9b) for the same payment period

LINE 5 Multiply the amount on line 4 by the percentage shown in each column of line 5

LINE 6 Enter the cumulative amount of timely paid estimated tax payment made in each quarter For example Column 3 will be the total of your withholding and estimated tax payments made from January 1 through September 15 2016

LINE 7 For each column add lines 5 and 6 and enter the result on line 7

LINE 8 Exception 1 applies if the amount on line 7 of a column equals or exceeds the amount on line 8 for the same column Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 8 If the amount on line 7 (for each column) is equal to or greater than the amount on line 8 (for each column) ndash no penalty is due and no further entries are required

LINE 9 Exception 2 applies if your 2016 tax payments equal or exceeds 90 (66 23 for farmers and fishers) of the tax on your annualized income for these 2016 periods

January 1 ndash March 31 Multiply income by 4 January 1 ndash May 31 Multiply income by 24 January 1 ndash August 31 Multiply income by 15 January 1 ndash December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount on line 9a or 9b (as applicable) If you are a farmer or fisher you will only complete the last column on line 9b

For example to figure the first column total your income from January 1 to March 31 2016 and multiply by 4 Subtract your deductions (standard or itemized) and your exemption allowance amount Using this net annualized income figure compute the tax Multiply the tax by the percentage rate in the first column

Repeat these instructions for the remaining three columns using the multiplication factors given above to annualize the income for that period Enclose a schedule showing your computation of annualized income and tax amounts If the amount on line 7 (for each column) is equal to or greater than the amount on line 9a (for each column) or line 9b for farmers or fishers ndash no penalty is due and no further entries are required

PART II ndash FIGURING THE PENALTY

LINE 10 Enter on line 10 the amount of underpayment of tax which is the lesser of one of the following computations

bull Line 8 less line 7 orbull Line 9a less line 7 orbull Line 9b less line 7

LINE 11 This line contains the due date of each installment for a calendar year taxpayer

LINE 12 The number of days on line 12 are precomputed for a calendar year taxpayer that made timely payments If you did not make timely payments you should disregard the precomputed number of days on line 12 and compute the number of days on each quarter to the date paid

EXAMPLE If you paid the 61516 installment on 62816 the number of days to enter on line 12 column 2 will be computed from 61516 to 62816 which equals 13 days If you then paid the next quarter timely at 91716 the number of days will be from 91516 to 11517 which equals the 122 days (107 already entered + 15)

LINE 13 The penalty rate begins in column 3 for a calendar year taxpayer therefore no entry is required in columns 1 and 2 The 15 days in the 3rd column are from 1117 to 11517 If you did not make timely payments you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid

bull If you file your return prior to 11517 enter in the third columnthe number of days from 1116 to the date filed and disregardthe precomputed number of days (15) entered on line 13

bull The fourth column must be completed by you Enter thenumber of days from 11517 to the date the return was filedand paid

LINES 14 and 15 Penalty is computed to 123116 at 4 and at 5 from 1117 to the date the tax was paid or 41517 whichever is earlier

LINE 16 For each column add lines 14 and 15 and enter the result on line 16

LINE 17 Add the amounts on line 16 together and enter the result on line 17 Also enter this amount on Form K-40 line 31 Estimated Tax Penalty

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 17: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

Schedule S Instructions CAUTION Line numbers on Schedule S that reference federal Form 1040 are from the 2015 tax forms and subject to change for 2016

PART A ndash MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal

return but is taxable to Kansas complete lines A1 through A13 LINE A1 Enter interest income received credited or earned

during the taxable year from any state or municipal obligations such as bonds and mutual funds Reduce the income by any related expenses (management or trustee fees etc) directly incurred in purchasing the state or political subdivision obligations Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 123187 or the following bonds exempt by Kansas law Board of Regents Bonds for Kansas colleges and universities Electrical Generation Revenue Bonds Industrial Revenue Bonds Kansas Highway Bonds Kansas Turnpike Authority Bonds and Urban Renewal Bonds

If you are a shareholder in a fund that invests in both Kansas and other statesrsquo 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

LINE A2 Individuals affected are state employees teachers school district employees and other regular and special members of the Kansas Public Employeesrsquo Retirement System (KPERS) and regular and special members of the Kansas Police and Firemenrsquos Retirement System as well as members of the Justice and Judges Retirement System Current employees Enter amount you contributed from your salary to KPERS as shown on your W-2 form typically box 14 Retired employees If you are receiving KPERS retirement checks the amount of your retirement income is subtracted on line A19 Make no entry on this line unless you also made contributions to KPERS during 2016 (for example you retired during 2016) Lump Sum Distributions If you received a lump sum KPERS distribution during 2016 include on line A2 your 2016 KPERS contributions and follow the instructions for line A28

LINE A3 Enter any federal net operating loss carry forward claimed on your 2016 federal return

LINE A4 Enter any business loss as determined by the federal Internal Revenue Code (IRC) and reported on both federal Schedule C and line 12 of your Form 1040

LINE A5 If you have a Kansas expensing recapture amount from Schedule K-120EX enter the amount on line A5 and enclose a copy of your completed K-120EX and federal Form 4562

LINE A6 Enter any loss from rental real estate royaltiespartnerships S corporations estates trusts residual interest inreal estate mortgage investment conduits and net farm rental asdetermined by the federal IRC and reported on both federal Schedule E and line 17 of your Form 1040

LINE A7 Enter any farm loss as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A8 Enter the amount of self-employment deduction from line 27 of your federal Form 1040 to the extent this deduction is attributable to income you reported on Schedule C E or F and on line 12 17 or 18 of your federal Form 1040 See NOTICE 14-02

LINE A9 Enter deduction for self-employed SEP SIMPLE and qualified plans as reported on line 28 of your federal Form 1040

LINE A10 Enter deduction for health insurance paid by self-employed individuals included on line 29 of your federal Form 1040

LINE A11 Enter domestic production activities as reported on line 35 of your federal Form 1040

LINE A12 Enter partnership guaranteed payments as reported on

federal Schedule K-1 (1065B) in box 9 or (1065) in box 4 Enclose a copy of federal Schedule K-1 with your return

LINE A13 Enter amounts for the following additions bull 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 2016 for that prior year

bull 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 todetermine these amounts

bull Community Service Contribution Credit Charitable contributions claimed on your federal return used to compute the community service contribution credit on Schedule K-60

bull Learning Quest Education Savings Program (LQESP) Any ldquononqualified withdrawalrdquo from the LQESP

bull Amortization ndash 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

bull 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

bull Abortion Expenses Total amount of credit(s) allowed on your federal return that includes coverage of reimbursement for or creditpartial credit for abortion or abortion expenses

LINE A14 Add lines A1 through A13 and enter result on line A14

Subtractions from Federal Adjusted Gross Income (AGI)

If you have items of income that are taxable on your federal return but not to Kansas then complete lines A15 through A29

LINE A15 If the amount on Line 1 of Form K-40 is $75000 or less enter the amount received as benefits in 2016 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

LINE A16 Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account and 2) included in your federal AGI (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 KPERS

LINE A17 Enter 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 AGI This includes US Savings Bonds US Treasury Bills and the Federal Land Bank You must reduce the interest amount

Page 17

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 18: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

by any related expenses (management or trustee fees etc) directly incurred in the purchase of these securities If you are a shareholder in a mutual fund investing in both exempt and taxable federal obligations you may subtract only that portion of the distribution attributable to the exempt federal obligations Retain a schedule showing the name of each US Government obligation interest deduction claimed as it may be requested by the Kansas Department of Revenue at a later date

Interest from the following are taxable to Kansas and may not be entered on this line Federal National Mortgage Association (FNMA) Government National Mortgage Association (GNMA) Federal Home Loan Mortgage Corporation (FHLMC)

LINE A18 Enter any state or local income tax refund included as income on your federal return

LINE A19 If you are receiving retirement benefitspay report on this line benefits exempt from Kansas income tax (do not include Social Security benefits) For example KPERS retirement benefits are subject to federal income tax but exempt from Kansas income tax You must make a specific entry on Schedule S to report these exempt benefits Enter total amount of benefits received from the following plans that was included in your federal AGI Do not enclose copies of the 1099R forms instead keep copies for your records for verification by the Department of Revenue at a later date

bull

bull

bull bull bull

bull bull bull bull bull

bull

bull

Federal Civil Service Retirement or Disability Fund paymentsand any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed ForcesRetirement plans administered by the US Railroad RetirementBoard including US Railroad Retirement Benefits tier I tier IIdual vested benefits and supplemental annuitiesKansas Public Employeesrsquo Retirement (KPERS) annuitiesKansas Police and Firemenrsquos Retirement System pensionsDistributions from Police and Fire Department retirement plansfor the city of Overland Park KansasKansas Teachersrsquo Retirement annuitiesKansas Highway Patrol pensionsKansas Justices and Judges Retirement System annuitiesBoard of Public Utilities pensionsIncome from retirement annuity contracts purchased for facultyand others employed by the State Board of Regents or by educational institutions under its management with either theirdirect contributions or through salary reduction plansAmounts received by retired employees of Washburn University as retirement and pension benefits under the universityrsquos retirement planCertain pensions received from Kansas first class cities that arenot covered by KPERS

LINE A20 Enter amount of military compensation earned in tax year 2016 only if you are a nonresident of Kansas See MILITARY PERSONNEL herein 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

LINE A21 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 $3000 per student (beneficiary) or $6000 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 learningquestcom for details about saving money for higher education

LINE A22 Enter amounts of a recruitment sign up or retention bonus received as incentive to join enlist or remain in the armed forces (including Kansas Army and Air National Guard) to the extent they are included in federal AGI Also enter amounts received for

Page 18

repayment of education 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 they are included in federal AGI

LINE A23 Enter the net gain from the sale of 1) cattle and horses held for draft breeding dairy or sporting purposes for at least 24 months and 2) other livestock (not poultry) held for draft breeding dairy or sporting purposes for at least 12 months This amount cannot exceed amounts reported on lines A4 A6 and A7 that are attributable to the business in which such livestock sold has been used (see NOTICE 14-04) To support this modification you must submit copies of federal Form 4797 and all Schedules C E andor F with your return

LINE A24 Enter business income as determined by the federal IRC and reported on federal Schedule C and line 12 of Form 1040

LINE A25 Enter rental real estate royalties partnerships S corporations estates trusts residual interest in real estate mortgage investment conduits and net farm rental as determined by the federal IRC and reported on both federal Schedule E and line 17 of Form 1040

LINE A26 Enter farm income as determined by the federal IRC and reported on federal Schedule F and line 18 of your Form 1040

LINE A27 Enter the net gain from the qualified sale of Christmas trees grown in Kansas and held at least 6 years as reported on your federal return

LINE A28 Enter a total of the following subtractions from your federal AGI You may not subtract the amount of your income reported to another state

bull Jobs Tax Credit Federal targeted jobs tax credit disallowanceclaimed on your federal income tax return

bull Kansas Venture Capital Inc Dividends Dividend income received from Kansas Venture Capital Inc

bull KPERS Lump Sum Distributions Employees who terminatedKPERS employment after 7184 and elect to receive their contributions in a lump sum distribution will report their taxablecontributions on their federal return Subtract the amount of the withdrawn accumulated contributions or partial lump-sumpayment(s) to the extent either is included in federal AGI

bull Partnership S Corporation or Fiduciary Adjustments Theproportionate share of any required subtraction adjustments onincome received from a partnership S corporation joint venture syndicate trust or estate The partnership S corporation or trustee will provide you with information to determine this amount

bull S Corporation Privilege Adjustment If you are a shareholderin a bank savings and loan or other financial institution that isorganized as an S corporation enter the portion of any incomereceived that was not distributed as a dividend This incomehas already been taxed on the privilege tax return filed by the Scorporation financial institution Do not include any modificationfrom federal Schedule E and included on line A25 of Schedule S

bull Sale of Kansas Turnpike Bonds Gain from the sale of Kansas turnpike bonds that was included in your federal AGI

bull Electrical Generation Revenue Bonds Gain from the sale ofelectrical generation revenue bonds included in your federal AGI

bull Native American Indian Reservation Income Income earned on a reservation by a native American Indian residing on his orher tribal reservation to the extent it is included in federal AGI

bull Amortization ndash Energy Credits Allowable amortization deduction relating to credit schedule K-73 K-77 K-79 K-82 orK-83 and the allowable amortization deduction for carbon dioxide capture sequestration or utilization machinery and equipmentor waste heat utilization system property Note 55 of the amortization costs may be subtracted in the first year and 5for each of the succeeding nine years

bull Organ Donor Expenses Unreimbursed travel lodging and medical expenditures incurred by you or your dependent whileliving for the donation of human organ(s) to another person for

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 19: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

transplant to the extent that the expenditures are included in your federal AGI This subtraction modification cannot exceed $5000 See NOTICE 14-03 for more information

LINE A29 Add lines A15 through A28 and enter result LINE A30 Subtract line A29 from line A14 and enter the result

here and on line 2 of Form K-40 If line A29 is larger than line A14 (or if line A14 is zero) enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount

PART B ndash INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS

If you are filing as a nonresident or part-year resident complete this section to determine what percent of your total income from all sources and states is from Kansas sources

Income

LINES B1 through B11 In the left-hand column enter the amounts from your 2016 federal return In the right-hand column enter amounts from Kansas sources

A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax unemployment compensation derived from sources in Kansas any items of income gain or loss or deduction received while a Kansas resident (whether or not items were from Kansas sources) and any income derived from Kansas sources while a nonresident of Kansas

Kansas source income includes all income earned while a Kansas resident income from services performed in Kansas Kansas lottery pari-mutuel casino and gambling winnings income from real or tangible personal property located in Kansas income from a business trade profession or occupation operating in Kansas including partnerships and S corporations income from a resident estate or trust or from a nonresident estate or trust that received income from Kansas sources and unemployment compensation derived from sources in Kansas

Income received by a nonresident from Kansas sources does NOT include income from annuities interest dividends or gains from the sale or exchange of intangible property (such as bank accounts stocks or bonds) unless earned by a business trade profession or occupation carried on in Kansas amounts received by nonresident individuals as retirement benefits or pensions even if the benefit or pension was ldquoearnedrdquo while the individual was a resident of Kansas This rule also applies to amounts received by nonresidents from 401k 403b 457s IRAs etc compensation paid by the United States for service in the armed forces of the US performed during an induction period and qualified disaster relief payments under federal IRC Section 139

LINE B12 Add lines B1 through B11 and enter result

Adjustments to Income

In the Federal column enter adjustments to income as 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 To support entries on lines B13 through B17 enclose a separate sheet with your calculations for amounts entered as Kansas source income NOTE The instructions for the following lines apply to the Amount from Kansas Sources column only

LINE B13 Enter any IRA payments applicable to particular items of Kansas source income

LINE B14 Enter only those penalties for early withdrawal assessed during Kansas residency

LINE B15 Prorate the alimony paid amount claimed on your federal return by the ratio of the payerrsquos Kansas source income divided by the payerrsquos total income

LINE B16 Enter only those moving expenses incurred in 2016 for a move into Kansas

LINE B17 Enter total of all other allowed Federal Adjustments including but not limited to those in the following list

bull One-half of Self-Employment Tax Deduction ndash the portion of thefederal deduction applicable to self-employment income earned in Kansas

bull Self-Employed Health Insurance Deduction ndash payments for healthinsurance on yourself your spouse and dependents applicableto self-employment income earned in Kansas

bull Student Loan Interest Deduction ndash interest payments made whilea Kansas resident

bull Self-employed SEP SIMPLE and qualified plans ndash amount ofthe federal deduction applicable to income earned in Kansas

bull Business expenses for Reservists Artists and fee-basisgovernment officials ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Domestic Production Activities Deduction ndash the portion of thefederal deduction applicable to income earned in Kansas

bull Health Savings Account Deduction ndash the portion of the federaldeduction applicable to income earned in Kansas

bull Tuition and Fees Deduction ndash the portion of the federal deductionapplicable to income earned in Kansas

bull Educator Expenses ndash the portion of the federal deductionapplicable to income earned in Kansas

This is the list of allowed federal adjustments as of publication of theseinstructions (in addition to those on lines B13 through B16) You may enteron line B17 any federal adjustment allowed by federal law for tax year 2016(not already entered on lines B13 through B16)

LINE B18 Add lines B13 through B17 and enter resultLINE B19 Subtract line B18 from B12 and enter resultLINE B20 Enter the net modifications from Schedule S Part A that

are applicable to Kansas source income If this is a negative amount shade the minus (ndash) in the box to the left of line B20

LINE B21 If line B20 is a positive amount add lines B19 and B20 If line B20 is a negative amount subtract line B20 from line B19 Enter the result on line B21

LINE B22 Enter amount from line 3 Form K-40

Nonresident Allocation Percentage

LINE B23 Divide line B21 by line B22 Round the result to the fourth decimal place not to exceed 1000000 Enter the result here and on line 9 of Form K-40

PART C ndash KANSAS ITEMIZED DEDUCTIONS

Itemized Deduction Computation

If you itemized deductions on your federal return and wish to itemize on your Kansas return you must complete Part C to compute the amount allowable for Kansas

LINE C1 Enter in the first space real estate taxes from line 6 of your federal Schedule A Multiply this amount by 50 and enter the result in box C1

LINE C2 Enter in the first space personal property taxes from line 7 of federal Schedule A Multiply this amount by 50 and enter the result in box C2

LINE C3 Enter in the first space the total qualified interest on mortgage from lines 10 through 12 of federal Schedule A and any mortgage insurance premiums you paid and reported on federal Schedule A Multiply this total by 50 and enter the result in box C3

LINE C4 Enter in box C4 the amount of gifts to charity from line 19 of federal Schedule A

LINE C5 Add lines C1 through C4 and enter the result in box C5 This is the amount of your Kansas itemized deductions to enter on line 4 of Form K-40

Page 19

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 20: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (for taxable income to $100000)

FIND YOUR TAX Read down the columns to find the line that includes your taxable income from line 7 of Form K-40 Then locate your filing status in the heading Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet

and you are and you are and you are and you are If line 7

Form K-40 is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

If line 7 Form K-40

is mdash

Single Head of

Household or Married

Filing Separate

Married Filing Joint

Married Filing Joint

Married Filing Joint

Married FilingJoint

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

at least

but not more than your tax is

26 50 0 0 3301 3350 0 0 6601 6650 179 0 9901 9950 268 0 51 100 0 0 3351 3400 0 0 6651 6700 180 0 9951 10000 269 0 101 150 0 0 3401 3450 0 0 6701 6750 182 0 10001 10050 271 0 151 200 0 0 3451 3500 0 0 6751 6800 183 0 10051 10100 272 0 201 250 0 0 3501 3550 0 0 6801 6850 184 0 10101 10150 273 0 251 300 0 0 3551 3600 0 0 6851 6900 186 0 10151 10200 275 0 301 350 0 0 3601 3650 0 0 6901 6950 187 0 10201 10250 276 0 351 400 0 0 3651 3700 0 0 6951 7000 188 0 10251 10300 277 0 401 450 0 0 3701 3750 0 0 7001 7050 190 0 10301 10350 279 0 451 500 0 0 3751 3800 0 0 7051 7100 191 0 10351 10400 280 0 501 550 0 0 3801 3850 0 0 7101 7150 192 0 10401 10450 281 0 551 600 0 0 3851 3900 0 0 7151 7200 194 0 10451 10500 283 0 601 650 0 0 3901 3950 0 0 7201 7250 195 0 10501 10550 284 0 651 700 0 0 3951 4000 0 0 7251 7300 196 0 10551 10600 286 0 701 750 0 0 4001 4050 0 0 7301 7350 198 0 10601 10650 287 0 751 800 0 0 4051 4100 0 0 7351 7400 199 0 10651 10700 288 0 801 850 0 0 4101 4150 0 0 7401 7450 200 0 10701 10750 290 0 851 900 0 0 4151 4200 0 0 7451 7500 202 0 10751 10800 291 0 901 950 0 0 4201 4250 0 0 7501 7550 203 0 10801 10850 292 0 951 1000 0 0 4251 4300 0 0 7551 7600 205 0 10851 10900 294 0

1001 1050 0 0 4301 4350 0 0 7601 7650 206 0 10901 10950 295 0 1051 1100 0 0 4351 4400 0 0 7651 7700 207 0 10951 11000 296 0 1101 1150 0 0 4401 4450 0 0 7701 7750 209 0 11001 11050 298 0 1151 1200 0 0 4451 4500 0 0 7751 7800 210 0 11051 11100 299 0 1201 1250 0 0 4501 4550 0 0 7801 7850 211 0 11101 11150 300 0 1251 1300 0 0 4551 4600 0 0 7851 7900 213 0 11151 11200 302 0 1301 1350 0 0 4601 4650 0 0 7901 7950 214 0 11201 11250 303 0 1351 1400 0 0 4651 4700 0 0 7951 8000 215 0 11251 11300 304 0 1401 1450 0 0 4701 4750 0 0 8001 8050 217 0 11301 11350 306 0 1451 1500 0 0 4751 4800 0 0 8051 8100 218 0 11351 11400 307 0 1501 1550 0 0 4801 4850 0 0 8101 8150 219 0 11401 11450 308 0 1551 1600 0 0 4851 4900 0 0 8151 8200 221 0 11451 11500 310 0 1601 1650 0 0 4901 4950 0 0 8201 8250 222 0 11501 11550 311 0 1651 1700 0 0 4951 5000 0 0 8251 8300 223 0 11551 11600 313 0 1701 1750 0 0 5001 5050 136 0 8301 8350 225 0 11601 11650 314 0 1751 1800 0 0 5051 5100 137 0 8351 8400 226 0 11651 11700 315 0 1801 1850 0 0 5101 5150 138 0 8401 8450 227 0 11701 11750 317 0 1851 1900 0 0 5151 5200 140 0 8451 8500 229 0 11751 11800 318 0 1901 1950 0 0 5201 5250 141 0 8501 8550 230 0 11801 11850 319 0 1951 2000 0 0 5251 5300 142 0 8551 8600 232 0 11851 11900 321 0 2001 2050 0 0 5301 5350 144 0 8601 8650 233 0 11901 11950 322 0 2051 2100 0 0 5351 5400 145 0 8651 8700 234 0 11951 12000 323 0 2101 2150 0 0 5401 5450 146 0 8701 8750 236 0 12001 12050 325 0 2151 2200 0 0 5451 5500 148 0 8751 8800 237 0 12051 12100 326 0 2201 2250 0 0 5501 5550 149 0 8801 8850 238 0 12101 12150 327 0 2251 2300 0 0 5551 5600 151 0 8851 8900 240 0 12151 12200 329 0 2301 2350 0 0 5601 5650 152 0 8901 8950 241 0 12201 12250 330 0 2351 2400 0 0 5651 5700 153 0 8951 9000 242 0 12251 12300 331 0 2401 2450 0 0 5701 5750 155 0 9001 9050 244 0 12301 12350 333 0 2451 2500 0 0 5751 5800 156 0 9051 9100 245 0 12351 12400 334 0 2501 2550 0 0 5801 5850 157 0 9101 9150 246 0 12401 12450 335 0 2551 2600 0 0 5851 5900 159 0 9151 9200 248 0 12451 12500 337 0 2601 2650 0 0 5901 5950 160 0 9201 9250 249 0 12501 12550 338 338 2651 2700 0 0 5951 6000 161 0 9251 9300 250 0 12551 12600 340 340 2701 2750 0 0 6001 6050 163 0 9301 9350 252 0 12601 12650 341 341 2751 2800 0 0 6051 6100 164 0 9351 9400 253 0 12651 12700 342 342 2801 2850 0 0 6101 6150 165 0 9401 9450 254 0 12701 12750 344 344 2851 2900 0 0 6151 6200 167 0 9451 9500 256 0 12751 12800 345 345 2901 2950 0 0 6201 6250 168 0 9501 9550 257 0 12801 12850 346 346 2951 3000 0 0 6251 6300 169 0 9551 9600 259 0 12851 12900 348 348 3001 3050 0 0 6301 6350 171 0 9601 9650 260 0 12901 12950 349 349 3051 3100 0 0 6351 6400 172 0 9651 9700 261 0 12951 13000 350 350 3101 3150 0 0 6401 6450 173 0 9701 9750 263 0 13001 13050 352 352 3151 3200 0 0 6451 6500 175 0 9751 9800 264 0 13051 13100 353 353 3201 3250 0 0 6501 6550 176 0 9801 9850 265 0 13101 13150 354 354 3251 3300 0 0 6551 6600 178 0 9851 9900 267 0 13151 13200 356 356

Page 20

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 21: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

13201 13250 357 357 13251 13300 358 358 13301 13350 360 360 13351 13400 361 361 13401 13450 362 362 13451 13500 364 364 13501 13550 365 365 13551 13600 367 367 13601 13650 368 368 13651 13700 369 369 13701 13750 371 371 13751 13800 372 372 13801 13850 373 373 13851 13900 375 375 13901 13950 376 376 13951 14000 377 377 14001 14050 379 379 14051 14100 380 380 14101 14150 381 381 14151 14200 383 383 14201 14250 384 384 14251 14300 385 385 14301 14350 387 387 14351 14400 388 388 14401 14450 389 389 14451 14500 391 391 14501 14550 392 392 14551 14600 394 394 14601 14650 395 395 14651 14700 396 396 14701 14750 398 398 14751 14800 399 399 14801 14850 400 400 14851 14900 402 402 14901 14950 403 403 14951 15000 404 404 15001 15050 406 406 15051 15100 408 407 15101 15150 411 408 15151 15200 413 410 15201 15250 415 411 15251 15300 418 412 15301 15350 420 414 15351 15400 422 415 15401 15450 425 416 15451 15500 427 418 15501 15550 429 419 15551 15600 431 421 15601 15650 434 422 15651 15700 436 423 15701 15750 438 425 15751 15800 441 426 15801 15850 443 427 15851 15900 445 429 15901 15950 448 430 15951 16000 450 431 16001 16050 452 433 16051 16100 454 434 16101 16150 457 435 16151 16200 459 437 16201 16250 461 438 16251 16300 464 439 16301 16350 466 441 16351 16400 468 442 16401 16450 471 443 16451 16500 473 445

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

16501 16550 475 446 16551 16600 477 448 16601 16650 480 449 16651 16700 482 450 16701 16750 484 452 16751 16800 487 453 16801 16850 489 454 16851 16900 491 456 16901 16950 494 457 16951 17000 496 458 17001 17050 498 460 17051 17100 500 461 17101 17150 503 462 17151 17200 505 464 17201 17250 507 465 17251 17300 510 466 17301 17350 512 468 17351 17400 514 469 17401 17450 517 470 17451 17500 519 472 17501 17550 521 473 17551 17600 523 475 17601 17650 526 476 17651 17700 528 477 17701 17750 530 479 17751 17800 533 480 17801 17850 535 481 17851 17900 537 483 17901 17950 540 484 17951 18000 542 485 18001 18050 544 487 18051 18100 546 488 18101 18150 549 489 18151 18200 551 491 18201 18250 553 492 18251 18300 556 493 18301 18350 558 495 18351 18400 560 496 18401 18450 563 497 18451 18500 565 499 18501 18550 567 500 18551 18600 569 502 18601 18650 572 503 18651 18700 574 504 18701 18750 576 506 18751 18800 579 507 18801 18850 581 508 18851 18900 583 510 18901 18950 586 511 18951 19000 588 512 19001 19050 590 514 19051 19100 592 515 19101 19150 595 516 19151 19200 597 518 19201 19250 599 519 19251 19300 602 520 19301 19350 604 522 19351 19400 606 523 19401 19450 609 524 19451 19500 611 526 19501 19550 613 527 19551 19600 615 529 19601 19650 618 530 19651 19700 620 531 19701 19750 622 533 19751 19800 625 534

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

19801 19850 627 535 19851 19900 629 537 19901 19950 632 538 19951 20000 634 539 20001 20050 636 541 20051 20100 638 542 20101 20150 641 543 20151 20200 643 545 20201 20250 645 546 20251 20300 648 547 20301 20350 650 549 20351 20400 652 550 20401 20450 655 551 20451 20500 657 553 20501 20550 659 554 20551 20600 661 556 20601 20650 664 557 20651 20700 666 558 20701 20750 668 560 20751 20800 671 561 20801 20850 673 562 20851 20900 675 564 20901 20950 678 565 20951 21000 680 566 21001 21050 682 568 21051 21100 684 569 21101 21150 687 570 21151 21200 689 572 21201 21250 691 573 21251 21300 694 574 21301 21350 696 576 21351 21400 698 577 21401 21450 701 578 21451 21500 703 580 21501 21550 705 581 21551 21600 707 583 21601 21650 710 584 21651 21700 712 585 21701 21750 714 587 21751 21800 717 588 21801 21850 719 589 21851 21900 721 591 21901 21950 724 592 21951 22000 726 593 22001 22050 728 595 22051 22100 730 596 22101 22150 733 597 22151 22200 735 599 22201 22250 737 600 22251 22300 740 601 22301 22350 742 603 22351 22400 744 604 22401 22450 747 605 22451 22500 749 607 22501 22550 751 608 22551 22600 753 610 22601 22650 756 611 22651 22700 758 612 22701 22750 760 614 22751 22800 763 615 22801 22850 765 616 22851 22900 767 618 22901 22950 770 619 22951 23000 772 620 23001 23050 774 622 23051 23100 776 623

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

23101 23150 779 624 23151 23200 781 626 23201 23250 783 627 23251 23300 786 628 23301 23350 788 630 23351 23400 790 631 23401 23450 793 632 23451 23500 795 634 23501 23550 797 635 23551 23600 799 637 23601 23650 802 638 23651 23700 804 639 23701 23750 806 641 23751 23800 809 642 23801 23850 811 643 23851 23900 813 645 23901 23950 816 646 23951 24000 818 647 24001 24050 820 649 24051 24100 822 650 24101 24150 825 651 24151 24200 827 653 24201 24250 829 654 24251 24300 832 655 24301 24350 834 657 24351 24400 836 658 24401 24450 839 659 24451 24500 841 661 24501 24550 843 662 24551 24600 845 664 24601 24650 848 665 24651 24700 850 666 24701 24750 852 668 24751 24800 855 669 24801 24850 857 670 24851 24900 859 672 24901 24950 862 673 24951 25000 864 674 25001 25050 866 676 25051 25100 868 677 25101 25150 871 678 25151 25200 873 680 25201 25250 875 681 25251 25300 878 682 25301 25350 880 684 25351 25400 882 685 25401 25450 885 686 25451 25500 887 688 25501 25550 889 689 25551 25600 891 691 25601 25650 894 692 25651 25700 896 693 25701 25750 898 695 25751 25800 901 696 25801 25850 903 697 25851 25900 905 699 25901 25950 908 700 25951 26000 910 701 26001 26050 912 703 26051 26100 914 704 26101 26150 917 705 26151 26200 919 707 26201 26250 921 708 26251 26300 924 709 26301 26350 926 711 26351 26400 928 712

Page 21

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 22: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

36301 36350 36351 36400 36401 36450 36451 36500 36501 36550 36551 36600 36601 36650 36651 36700 36701 36750 36751 36800 36801 36850 36851 36900 36901 36950 36951 37000 37001 37050 37051 37100 37101 37150 37151 37200 37201 37250 37251 37300 37301 37350 37351 37400 37401 37450 37451 37500 37501 37550 37551 37600 37601 37650 37651 37700 37701 37750 37751 37800 37801 37850 37851 37900 37901 37950 37951 38000 38001 38050 38051 38100 38101 38150 38151 38200 38201 38250 38251 38300 38301 38350 38351 38400 38401 38450 38451 38500 38501 38550 38551 38600 38601 38650 38651 38700 38701 38750 38751 38800 38801 38850 38851 38900 38901 38950 38951 39000 39001 39050 39051 39100 39101 39150 39151 39200 39201 39250 39251 39300 39301 39350 39351 39400 39401 39450 39451 39500 39501 39550 39551 39600

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

26401 26450 931 713 26451 26500 933 715 26501 26550 935 716 26551 26600 937 718 26601 26650 940 719 26651 26700 942 720 26701 26750 944 722 26751 26800 947 723 26801 26850 949 724 26851 26900 951 726 26901 26950 954 727 26951 27000 956 728 27001 27050 958 730 27051 27100 960 731 27101 27150 963 732 27151 27200 965 734 27201 27250 967 735 27251 27300 970 736 27301 27350 972 738 27351 27400 974 739 27401 27450 977 740 27451 27500 979 742 27501 27550 981 743 27551 27600 983 745 27601 27650 986 746 27651 27700 988 747 27701 27750 990 749 27751 27800 993 750 27801 27850 995 751 27851 27900 997 753 27901 27950 1000 754 27951 28000 1002 755 28001 28050 1004 757 28051 28100 1006 758 28101 28150 1009 759 28151 28200 1011 761 28201 28250 1013 762 28251 28300 1016 763 28301 28350 1018 765 28351 28400 1020 766 28401 28450 1023 767 28451 28500 1025 769 28501 28550 1027 770 28551 28600 1029 772 28601 28650 1032 773 28651 28700 1034 774 28701 28750 1036 776 28751 28800 1039 777 28801 28850 1041 778 28851 28900 1043 780 28901 28950 1046 781 28951 29000 1048 782 29001 29050 1050 784 29051 29100 1052 785 29101 29150 1055 786 29151 29200 1057 788 29201 29250 1059 789 29251 29300 1062 790 29301 29350 1064 792 29351 29400 1066 793 29401 29450 1069 794 29451 29500 1071 796 29501 29550 1073 797 29551 29600 1075 799 29601 29650 1078 800 29651 29700 1080 801

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

29701 29750 1082 803 29751 29800 1085 804 29801 29850 1087 805 29851 29900 1089 807 29901 29950 1092 808 29951 30000 1094 809 30001 30050 1096 811 30051 30100 1098 813 30101 30150 1101 816 30151 30200 1103 818 30201 30250 1105 820 30251 30300 1108 823 30301 30350 1110 825 30351 30400 1112 827 30401 30450 1115 830 30451 30500 1117 832 30501 30550 1119 834 30551 30600 1121 836 30601 30650 1124 839 30651 30700 1126 841 30701 30750 1128 843 30751 30800 1131 846 30801 30850 1133 848 30851 30900 1135 850 30901 30950 1138 853 30951 31000 1140 855 31001 31050 1142 857 31051 31100 1144 859 31101 31150 1147 862 31151 31200 1149 864 31201 31250 1151 866 31251 31300 1154 869 31301 31350 1156 871 31351 31400 1158 873 31401 31450 1161 876 31451 31500 1163 878 31501 31550 1165 880 31551 31600 1167 882 31601 31650 1170 885 31651 31700 1172 887 31701 31750 1174 889 31751 31800 1177 892 31801 31850 1179 894 31851 31900 1181 896 31901 31950 1184 899 31951 32000 1186 901 32001 32050 1188 903 32051 32100 1190 905 32101 32150 1193 908 32151 32200 1195 910 32201 32250 1197 912 32251 32300 1200 915 32301 32350 1202 917 32351 32400 1204 919 32401 32450 1207 922 32451 32500 1209 924 32501 32550 1211 926 32551 32600 1213 928 32601 32650 1216 931 32651 32700 1218 933 32701 32750 1220 935 32751 32800 1223 938 32801 32850 1225 940 32851 32900 1227 942 32901 32950 1230 945 32951 33000 1232 947

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

33001 33050 1234 949 33051 33100 1236 951 33101 33150 1239 954 33151 33200 1241 956 33201 33250 1243 958 33251 33300 1246 961 33301 33350 1248 963 33351 33400 1250 965 33401 33450 1253 968 33451 33500 1255 970 33501 33550 1257 972 33551 33600 1259 974 33601 33650 1262 977 33651 33700 1264 979 33701 33750 1266 981 33751 33800 1269 984 33801 33850 1271 986 33851 33900 1273 988 33901 33950 1276 991 33951 34000 1278 993 34001 34050 1280 995 34051 34100 1282 997 34101 34150 1285 1000 34151 34200 1287 1002 34201 34250 1289 1004 34251 34300 1292 1007 34301 34350 1294 1009 34351 34400 1296 1011 34401 34450 1299 1014 34451 34500 1301 1016 34501 34550 1303 1018 34551 34600 1305 1020 34601 34650 1308 1023 34651 34700 1310 1025 34701 34750 1312 1027 34751 34800 1315 1030 34801 34850 1317 1032 34851 34900 1319 1034 34901 34950 1322 1037 34951 35000 1324 1039 35001 35050 1326 1041 35051 35100 1328 1043 35101 35150 1331 1046 35151 35200 1333 1048 35201 35250 1335 1050 35251 35300 1338 1053 35301 35350 1340 1055 35351 35400 1342 1057 35401 35450 1345 1060 35451 35500 1347 1062 35501 35550 1349 1064 35551 35600 1351 1066 35601 35650 1354 1069 35651 35700 1356 1071 35701 35750 1358 1073 35751 35800 1361 1076 35801 35850 1363 1078 35851 35900 1365 1080 35901 35950 1368 1083 35951 36000 1370 1085 36001 36050 1372 1087 36051 36100 1374 1089 36101 36150 1377 1092 36151 36200 1379 1094 36201 36250 1381 1096 36251 36300 1384 1099

1386 1101 1388 1103 1391 1106 1393 1108 1395 1110 1397 1112 1400 1115 1402 1117 1404 1119 1407 1122 1409 1124 1411 1126 1414 1129 1416 1131 1418 1133 1420 1135 1423 1138 1425 1140 1427 1142 1430 1145 1432 1147 1434 1149 1437 1152 1439 1154 1441 1156 1443 1158 1446 1161 1448 1163 1450 1165 1453 1168 1455 1170 1457 1172 1460 1175 1462 1177 1464 1179 1466 1181 1469 1184 1471 1186 1473 1188 1476 1191 1478 1193 1480 1195 1483 1198 1485 1200 1487 1202 1489 1204 1492 1207 1494 1209 1496 1211 1499 1214 1501 1216 1503 1218 1506 1221 1508 1223 1510 1225 1512 1227 1515 1230 1517 1232 1519 1234 1522 1237 1524 1239 1526 1241 1529 1244 1531 1246 1533 1248 1535 1250

Page 22

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 23: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

39601 39650 1538 1253 39651 39700 1540 1255 39701 39750 1542 1257 39751 39800 1545 1260 39801 39850 1547 1262 39851 39900 1549 1264 39901 39950 1552 1267 39951 40000 1554 1269 40001 40050 1556 1271 40051 40100 1558 1273 40101 40150 1561 1276 40151 40200 1563 1278 40201 40250 1565 1280 40251 40300 1568 1283 40301 40350 1570 1285 40351 40400 1572 1287 40401 40450 1575 1290 40451 40500 1577 1292 40501 40550 1579 1294 40551 40600 1581 1296 40601 40650 1584 1299 40651 40700 1586 1301 40701 40750 1588 1303 40751 40800 1591 1306 40801 40850 1593 1308 40851 40900 1595 1310 40901 40950 1598 1313 40951 41000 1600 1315 41001 41050 1602 1317 41051 41100 1604 1319 41101 41150 1607 1322 41151 41200 1609 1324 41201 41250 1611 1326 41251 41300 1614 1329 41301 41350 1616 1331 41351 41400 1618 1333 41401 41450 1621 1336 41451 41500 1623 1338 41501 41550 1625 1340 41551 41600 1627 1342 41601 41650 1630 1345 41651 41700 1632 1347 41701 41750 1634 1349 41751 41800 1637 1352 41801 41850 1639 1354 41851 41900 1641 1356 41901 41950 1644 1359 41951 42000 1646 1361 42001 42050 1648 1363 42051 42100 1650 1365 42101 42150 1653 1368 42151 42200 1655 1370 42201 42250 1657 1372 42251 42300 1660 1375 42301 42350 1662 1377 42351 42400 1664 1379 42401 42450 1667 1382 42451 42500 1669 1384 42501 42550 1671 1386 42551 42600 1673 1388 42601 42650 1676 1391 42651 42700 1678 1393 42701 42750 1680 1395 42751 42800 1683 1398 42801 42850 1685 1400 42851 42900 1687 1402

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

42901 42950 1690 1405 42951 43000 1692 1407 43001 43050 1694 1409 43051 43100 1696 1411 43101 43150 1699 1414 43151 43200 1701 1416 43201 43250 1703 1418 43251 43300 1706 1421 43301 43350 1708 1423 43351 43400 1710 1425 43401 43450 1713 1428 43451 43500 1715 1430 43501 43550 1717 1432 43551 43600 1719 1434 43601 43650 1722 1437 43651 43700 1724 1439 43701 43750 1726 1441 43751 43800 1729 1444 43801 43850 1731 1446 43851 43900 1733 1448 43901 43950 1736 1451 43951 44000 1738 1453 44001 44050 1740 1455 44051 44100 1742 1457 44101 44150 1745 1460 44151 44200 1747 1462 44201 44250 1749 1464 44251 44300 1752 1467 44301 44350 1754 1469 44351 44400 1756 1471 44401 44450 1759 1474 44451 44500 1761 1476 44501 44550 1763 1478 44551 44600 1765 1480 44601 44650 1768 1483 44651 44700 1770 1485 44701 44750 1772 1487 44751 44800 1775 1490 44801 44850 1777 1492 44851 44900 1779 1494 44901 44950 1782 1497 44951 45000 1784 1499 45001 45050 1786 1501 45051 45100 1788 1503 45101 45150 1791 1506 45151 45200 1793 1508 45201 45250 1795 1510 45251 45300 1798 1513 45301 45350 1800 1515 45351 45400 1802 1517 45401 45450 1805 1520 45451 45500 1807 1522 45501 45550 1809 1524 45551 45600 1811 1526 45601 45650 1814 1529 45651 45700 1816 1531 45701 45750 1818 1533 45751 45800 1821 1536 45801 45850 1823 1538 45851 45900 1825 1540 45901 45950 1828 1543 45951 46000 1830 1545 46001 46050 1832 1547 46051 46100 1834 1549 46101 46150 1837 1552 46151 46200 1839 1554

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

46201 46250 1841 1556 46251 46300 1844 1559 46301 46350 1846 1561 46351 46400 1848 1563 46401 46450 1851 1566 46451 46500 1853 1568 46501 46550 1855 1570 46551 46600 1857 1572 46601 46650 1860 1575 46651 46700 1862 1577 46701 46750 1864 1579 46751 46800 1867 1582 46801 46850 1869 1584 46851 46900 1871 1586 46901 46950 1874 1589 46951 47000 1876 1591 47001 47050 1878 1593 47051 47100 1880 1595 47101 47150 1883 1598 47151 47200 1885 1600 47201 47250 1887 1602 47251 47300 1890 1605 47301 47350 1892 1607 47351 47400 1894 1609 47401 47450 1897 1612 47451 47500 1899 1614 47501 47550 1901 1616 47551 47600 1903 1618 47601 47650 1906 1621 47651 47700 1908 1623 47701 47750 1910 1625 47751 47800 1913 1628 47801 47850 1915 1630 47851 47900 1917 1632 47901 47950 1920 1635 47951 48000 1922 1637 48001 48050 1924 1639 48051 48100 1926 1641 48101 48150 1929 1644 48151 48200 1931 1646 48201 48250 1933 1648 48251 48300 1936 1651 48301 48350 1938 1653 48351 48400 1940 1655 48401 48450 1943 1658 48451 48500 1945 1660 48501 48550 1947 1662 48551 48600 1949 1664 48601 48650 1952 1667 48651 48700 1954 1669 48701 48750 1956 1671 48751 48800 1959 1674 48801 48850 1961 1676 48851 48900 1963 1678 48901 48950 1966 1681 48951 49000 1968 1683 49001 49050 1970 1685 49051 49100 1972 1687 49101 49150 1975 1690 49151 49200 1977 1692 49201 49250 1979 1694 49251 49300 1982 1697 49301 49350 1984 1699 49351 49400 1986 1701 49401 49450 1989 1704 49451 49500 1991 1706

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

49501 49550 1993 1708 49551 49600 1995 1710 49601 49650 1998 1713 49651 49700 2000 1715 49701 49750 2002 1717 49751 49800 2005 1720 49801 49850 2007 1722 49851 49900 2009 1724 49901 49950 2012 1727 49951 50000 2014 1729 50001 50050 2016 1731 50051 50100 2018 1733 50101 50150 2021 1736 50151 50200 2023 1738 50201 50250 2025 1740 50251 50300 2028 1743 50301 50350 2030 1745 50351 50400 2032 1747 50401 50450 2035 1750 50451 50500 2037 1752 50501 50550 2039 1754 50551 50600 2041 1756 50601 50650 2044 1759 50651 50700 2046 1761 50701 50750 2048 1763 50751 50800 2051 1766 50801 50850 2053 1768 50851 50900 2055 1770 50901 50950 2058 1773 50951 51000 2060 1775 51001 51050 2062 1777 51051 51100 2064 1779 51101 51150 2067 1782 51151 51200 2069 1784 51201 51250 2071 1786 51251 51300 2074 1789 51301 51350 2076 1791 51351 51400 2078 1793 51401 51450 2081 1796 51451 51500 2083 1798 51501 51550 2085 1800 51551 51600 2087 1802 51601 51650 2090 1805 51651 51700 2092 1807 51701 51750 2094 1809 51751 51800 2097 1812 51801 51850 2099 1814 51851 51900 2101 1816 51901 51950 2104 1819 51951 52000 2106 1821 52001 52050 2108 1823 52051 52100 2110 1825 52101 52150 2113 1828 52151 52200 2115 1830 52201 52250 2117 1832 52251 52300 2120 1835 52301 52350 2122 1837 52351 52400 2124 1839 52401 52450 2127 1842 52451 52500 2129 1844 52501 52550 2131 1846 52551 52600 2133 1848 52601 52650 2136 1851 52651 52700 2138 1853 52701 52750 2140 1855 52751 52800 2143 1858

Page 23

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 24: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

62701 62750 62751 62800 62801 62850 62851 62900 62901 62950 62951 63000 63001 63050 63051 63100 63101 63150 63151 63200 63201 63250 63251 63300 63301 63350 63351 63400 63401 63450 63451 63500 63501 63550 63551 63600 63601 63650 63651 63700 63701 63750 63751 63800 63801 63850 63851 63900 63901 63950 63951 64000 64001 64050 64051 64100 64101 64150 64151 64200 64201 64250 64251 64300 64301 64350 64351 64400 64401 64450 64451 64500 64501 64550 64551 64600 64601 64650 64651 64700 64701 64750 64751 64800 64801 64850 64851 64900 64901 64950 64951 65000 65001 65050 65051 65100 65101 65150 65151 65200 65201 65250 65251 65300 65301 65350 65351 65400 65401 65450 65451 65500 65501 65550 65551 65600 65601 65650 65651 65700 65701 65750 65751 65800 65801 65850 65851 65900 65901 65950 65951 66000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

52801 52850 2145 1860 52851 52900 2147 1862 52901 52950 2150 1865 52951 53000 2152 1867 53001 53050 2154 1869 53051 53100 2156 1871 53101 53150 2159 1874 53151 53200 2161 1876 53201 53250 2163 1878 53251 53300 2166 1881 53301 53350 2168 1883 53351 53400 2170 1885 53401 53450 2173 1888 53451 53500 2175 1890 53501 53550 2177 1892 53551 53600 2179 1894 53601 53650 2182 1897 53651 53700 2184 1899 53701 53750 2186 1901 53751 53800 2189 1904 53801 53850 2191 1906 53851 53900 2193 1908 53901 53950 2196 1911 53951 54000 2198 1913 54001 54050 2200 1915 54051 54100 2202 1917 54101 54150 2205 1920 54151 54200 2207 1922 54201 54250 2209 1924 54251 54300 2212 1927 54301 54350 2214 1929 54351 54400 2216 1931 54401 54450 2219 1934 54451 54500 2221 1936 54501 54550 2223 1938 54551 54600 2225 1940 54601 54650 2228 1943 54651 54700 2230 1945 54701 54750 2232 1947 54751 54800 2235 1950 54801 54850 2237 1952 54851 54900 2239 1954 54901 54950 2242 1957 54951 55000 2244 1959 55001 55050 2246 1961 55051 55100 2248 1963 55101 55150 2251 1966 55151 55200 2253 1968 55201 55250 2255 1970 55251 55300 2258 1973 55301 55350 2260 1975 55351 55400 2262 1977 55401 55450 2265 1980 55451 55500 2267 1982 55501 55550 2269 1984 55551 55600 2271 1986 55601 55650 2274 1989 55651 55700 2276 1991 55701 55750 2278 1993 55751 55800 2281 1996 55801 55850 2283 1998 55851 55900 2285 2000 55901 55950 2288 2003 55951 56000 2290 2005 56001 56050 2292 2007 56051 56100 2294 2009

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

56101 56150 2297 2012 56151 56200 2299 2014 56201 56250 2301 2016 56251 56300 2304 2019 56301 56350 2306 2021 56351 56400 2308 2023 56401 56450 2311 2026 56451 56500 2313 2028 56501 56550 2315 2030 56551 56600 2317 2032 56601 56650 2320 2035 56651 56700 2322 2037 56701 56750 2324 2039 56751 56800 2327 2042 56801 56850 2329 2044 56851 56900 2331 2046 56901 56950 2334 2049 56951 57000 2336 2051 57001 57050 2338 2053 57051 57100 2340 2055 57101 57150 2343 2058 57151 57200 2345 2060 57201 57250 2347 2062 57251 57300 2350 2065 57301 57350 2352 2067 57351 57400 2354 2069 57401 57450 2357 2072 57451 57500 2359 2074 57501 57550 2361 2076 57551 57600 2363 2078 57601 57650 2366 2081 57651 57700 2368 2083 57701 57750 2370 2085 57751 57800 2373 2088 57801 57850 2375 2090 57851 57900 2377 2092 57901 57950 2380 2095 57951 58000 2382 2097 58001 58050 2384 2099 58051 58100 2386 2101 58101 58150 2389 2104 58151 58200 2391 2106 58201 58250 2393 2108 58251 58300 2396 2111 58301 58350 2398 2113 58351 58400 2400 2115 58401 58450 2403 2118 58451 58500 2405 2120 58501 58550 2407 2122 58551 58600 2409 2124 58601 58650 2412 2127 58651 58700 2414 2129 58701 58750 2416 2131 58751 58800 2419 2134 58801 58850 2421 2136 58851 58900 2423 2138 58901 58950 2426 2141 58951 59000 2428 2143 59001 59050 2430 2145 59051 59100 2432 2147 59101 59150 2435 2150 59151 59200 2437 2152 59201 59250 2439 2154 59251 59300 2442 2157 59301 59350 2444 2159 59351 59400 2446 2161

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

59401 59450 2449 2164 59451 59500 2451 2166 59501 59550 2453 2168 59551 59600 2455 2170 59601 59650 2458 2173 59651 59700 2460 2175 59701 59750 2462 2177 59751 59800 2465 2180 59801 59850 2467 2182 59851 59900 2469 2184 59901 59950 2472 2187 59951 60000 2474 2189 60001 60050 2476 2191 60051 60100 2478 2193 60101 60150 2481 2196 60151 60200 2483 2198 60201 60250 2485 2200 60251 60300 2488 2203 60301 60350 2490 2205 60351 60400 2492 2207 60401 60450 2495 2210 60451 60500 2497 2212 60501 60550 2499 2214 60551 60600 2501 2216 60601 60650 2504 2219 60651 60700 2506 2221 60701 60750 2508 2223 60751 60800 2511 2226 60801 60850 2513 2228 60851 60900 2515 2230 60901 60950 2518 2233 60951 61000 2520 2235 61001 61050 2522 2237 61051 61100 2524 2239 61101 61150 2527 2242 61151 61200 2529 2244 61201 61250 2531 2246 61251 61300 2534 2249 61301 61350 2536 2251 61351 61400 2538 2253 61401 61450 2541 2256 61451 61500 2543 2258 61501 61550 2545 2260 61551 61600 2547 2262 61601 61650 2550 2265 61651 61700 2552 2267 61701 61750 2554 2269 61751 61800 2557 2272 61801 61850 2559 2274 61851 61900 2561 2276 61901 61950 2564 2279 61951 62000 2566 2281 62001 62050 2568 2283 62051 62100 2570 2285 62101 62150 2573 2288 62151 62200 2575 2290 62201 62250 2577 2292 62251 62300 2580 2295 62301 62350 2582 2297 62351 62400 2584 2299 62401 62450 2587 2302 62451 62500 2589 2304 62501 62550 2591 2306 62551 62600 2593 2308 62601 62650 2596 2311 62651 62700 2598 2313

2600 2315 2603 2318 2605 2320 2607 2322 2610 2325 2612 2327 2614 2329 2616 2331 2619 2334 2621 2336 2623 2338 2626 2341 2628 2343 2630 2345 2633 2348 2635 2350 2637 2352 2639 2354 2642 2357 2644 2359 2646 2361 2649 2364 2651 2366 2653 2368 2656 2371 2658 2373 2660 2375 2662 2377 2665 2380 2667 2382 2669 2384 2672 2387 2674 2389 2676 2391 2679 2394 2681 2396 2683 2398 2685 2400 2688 2403 2690 2405 2692 2407 2695 2410 2697 2412 2699 2414 2702 2417 2704 2419 2706 2421 2708 2423 2711 2426 2713 2428 2715 2430 2718 2433 2720 2435 2722 2437 2725 2440 2727 2442 2729 2444 2731 2446 2734 2449 2736 2451 2738 2453 2741 2456 2743 2458 2745 2460 2748 2463 2750 2465

Page 24

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 25: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

66001 66050 2752 2467 66051 66100 2754 2469 66101 66150 2757 2472 66151 66200 2759 2474 66201 66250 2761 2476 66251 66300 2764 2479 66301 66350 2766 2481 66351 66400 2768 2483 66401 66450 2771 2486 66451 66500 2773 2488 66501 66550 2775 2490 66551 66600 2777 2492 66601 66650 2780 2495 66651 66700 2782 2497 66701 66750 2784 2499 66751 66800 2787 2502 66801 66850 2789 2504 66851 66900 2791 2506 66901 66950 2794 2509 66951 67000 2796 2511 67001 67050 2798 2513 67051 67100 2800 2515 67101 67150 2803 2518 67151 67200 2805 2520 67201 67250 2807 2522 67251 67300 2810 2525 67301 67350 2812 2527 67351 67400 2814 2529 67401 67450 2817 2532 67451 67500 2819 2534 67501 67550 2821 2536 67551 67600 2823 2538 67601 67650 2826 2541 67651 67700 2828 2543 67701 67750 2830 2545 67751 67800 2833 2548 67801 67850 2835 2550 67851 67900 2837 2552 67901 67950 2840 2555 67951 68000 2842 2557 68001 68050 2844 2559 68051 68100 2846 2561 68101 68150 2849 2564 68151 68200 2851 2566 68201 68250 2853 2568 68251 68300 2856 2571 68301 68350 2858 2573 68351 68400 2860 2575 68401 68450 2863 2578 68451 68500 2865 2580 68501 68550 2867 2582 68551 68600 2869 2584 68601 68650 2872 2587 68651 68700 2874 2589 68701 68750 2876 2591 68751 68800 2879 2594 68801 68850 2881 2596 68851 68900 2883 2598 68901 68950 2886 2601 68951 69000 2888 2603 69001 69050 2890 2605 69051 69100 2892 2607 69101 69150 2895 2610 69151 69200 2897 2612 69201 69250 2899 2614 69251 69300 2902 2617

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

69301 69350 2904 2619 69351 69400 2906 2621 69401 69450 2909 2624 69451 69500 2911 2626 69501 69550 2913 2628 69551 69600 2915 2630 69601 69650 2918 2633 69651 69700 2920 2635 69701 69750 2922 2637 69751 69800 2925 2640 69801 69850 2927 2642 69851 69900 2929 2644 69901 69950 2932 2647 69951 70000 2934 2649 70001 70050 2936 2651 70051 70100 2938 2653 70101 70150 2941 2656 70151 70200 2943 2658 70201 70250 2945 2660 70251 70300 2948 2663 70301 70350 2950 2665 70351 70400 2952 2667 70401 70450 2955 2670 70451 70500 2957 2672 70501 70550 2959 2674 70551 70600 2961 2676 70601 70650 2964 2679 70651 70700 2966 2681 70701 70750 2968 2683 70751 70800 2971 2686 70801 70850 2973 2688 70851 70900 2975 2690 70901 70950 2978 2693 70951 71000 2980 2695 71001 71050 2982 2697 71051 71100 2984 2699 71101 71150 2987 2702 71151 71200 2989 2704 71201 71250 2991 2706 71251 71300 2994 2709 71301 71350 2996 2711 71351 71400 2998 2713 71401 71450 3001 2716 71451 71500 3003 2718 71501 71550 3005 2720 71551 71600 3007 2722 71601 71650 3010 2725 71651 71700 3012 2727 71701 71750 3014 2729 71751 71800 3017 2732 71801 71850 3019 2734 71851 71900 3021 2736 71901 71950 3024 2739 71951 72000 3026 2741 72001 72050 3028 2743 72051 72100 3030 2745 72101 72150 3033 2748 72151 72200 3035 2750 72201 72250 3037 2752 72251 72300 3040 2755 72301 72350 3042 2757 72351 72400 3044 2759 72401 72450 3047 2762 72451 72500 3049 2764 72501 72550 3051 2766 72551 72600 3053 2768

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

72601 72650 3056 2771 72651 72700 3058 2773 72701 72750 3060 2775 72751 72800 3063 2778 72801 72850 3065 2780 72851 72900 3067 2782 72901 72950 3070 2785 72951 73000 3072 2787 73001 73050 3074 2789 73051 73100 3076 2791 73101 73150 3079 2794 73151 73200 3081 2796 73201 73250 3083 2798 73251 73300 3086 2801 73301 73350 3088 2803 73351 73400 3090 2805 73401 73450 3093 2808 73451 73500 3095 2810 73501 73550 3097 2812 73551 73600 3099 2814 73601 73650 3102 2817 73651 73700 3104 2819 73701 73750 3106 2821 73751 73800 3109 2824 73801 73850 3111 2826 73851 73900 3113 2828 73901 73950 3116 2831 73951 74000 3118 2833 74001 74050 3120 2835 74051 74100 3122 2837 74101 74150 3125 2840 74151 74200 3127 2842 74201 74250 3129 2844 74251 74300 3132 2847 74301 74350 3134 2849 74351 74400 3136 2851 74401 74450 3139 2854 74451 74500 3141 2856 74501 74550 3143 2858 74551 74600 3145 2860 74601 74650 3148 2863 74651 74700 3150 2865 74701 74750 3152 2867 74751 74800 3155 2870 74801 74850 3157 2872 74851 74900 3159 2874 74901 74950 3162 2877 74951 75000 3164 2879 75001 75050 3166 2881 75051 75100 3168 2883 75101 75150 3171 2886 75151 75200 3173 2888 75201 75250 3175 2890 75251 75300 3178 2893 75301 75350 3180 2895 75351 75400 3182 2897 75401 75450 3185 2900 75451 75500 3187 2902 75501 75550 3189 2904 75551 75600 3191 2906 75601 75650 3194 2909 75651 75700 3196 2911 75701 75750 3198 2913 75751 75800 3201 2916 75801 75850 3203 2918 75851 75900 3205 2920

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

75901 75950 3208 2923 75951 76000 3210 2925 76001 76050 3212 2927 76051 76100 3214 2929 76101 76150 3217 2932 76151 76200 3219 2934 76201 76250 3221 2936 76251 76300 3224 2939 76301 76350 3226 2941 76351 76400 3228 2943 76401 76450 3231 2946 76451 76500 3233 2948 76501 76550 3235 2950 76551 76600 3237 2952 76601 76650 3240 2955 76651 76700 3242 2957 76701 76750 3244 2959 76751 76800 3247 2962 76801 76850 3249 2964 76851 76900 3251 2966 76901 76950 3254 2969 76951 77000 3256 2971 77001 77050 3258 2973 77051 77100 3260 2975 77101 77150 3263 2978 77151 77200 3265 2980 77201 77250 3267 2982 77251 77300 3270 2985 77301 77350 3272 2987 77351 77400 3274 2989 77401 77450 3277 2992 77451 77500 3279 2994 77501 77550 3281 2996 77551 77600 3283 2998 77601 77650 3286 3001 77651 77700 3288 3003 77701 77750 3290 3005 77751 77800 3293 3008 77801 77850 3295 3010 77851 77900 3297 3012 77901 77950 3300 3015 77951 78000 3302 3017 78001 78050 3304 3019 78051 78100 3306 3021 78101 78150 3309 3024 78151 78200 3311 3026 78201 78250 3313 3028 78251 78300 3316 3031 78301 78350 3318 3033 78351 78400 3320 3035 78401 78450 3323 3038 78451 78500 3325 3040 78501 78550 3327 3042 78551 78600 3329 3044 78601 78650 3332 3047 78651 78700 3334 3049 78701 78750 3336 3051 78751 78800 3339 3054 78801 78850 3341 3056 78851 78900 3343 3058 78901 78950 3346 3061 78951 79000 3348 3063 79001 79050 3350 3065 79051 79100 3352 3067 79101 79150 3355 3070 79151 79200 3357 3072

Page 25

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 26: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

If line 7 Form K-40

is mdash

at but not least more than

89101 89150 89151 89200 89201 89250 89251 89300 89301 89350 89351 89400 89401 89450 89451 89500 89501 89550 89551 89600 89601 89650 89651 89700 89701 89750 89751 89800 89801 89850 89851 89900 89901 89950 89951 90000 90001 90050 90051 90100 90101 90150 90151 90200 90201 90250 90251 90300 90301 90350 90351 90400 90401 90450 90451 90500 90501 90550 90551 90600 90601 90650 90651 90700 90701 90750 90751 90800 90801 90850 90851 90900 90901 90950 90951 91000 91001 91050 91051 91100 91101 91150 91151 91200 91201 91250 91251 91300 91301 91350 91351 91400 91401 91450 91451 91500 91501 91550 91551 91600 91601 91650 91651 91700 91701 91750 91751 91800 91801 91850 91851 91900 91901 91950 91951 92000 92001 92050 92051 92100 92101 92150 92151 92200 92201 92250 92251 92300 92301 92350 92351 92400

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

79201 79250 3359 3074 79251 79300 3362 3077 79301 79350 3364 3079 79351 79400 3366 3081 79401 79450 3369 3084 79451 79500 3371 3086 79501 79550 3373 3088 79551 79600 3375 3090 79601 79650 3378 3093 79651 79700 3380 3095 79701 79750 3382 3097 79751 79800 3385 3100 79801 79850 3387 3102 79851 79900 3389 3104 79901 79950 3392 3107 79951 80000 3394 3109 80001 80050 3396 3111 80051 80100 3398 3113 80101 80150 3401 3116 80151 80200 3403 3118 80201 80250 3405 3120 80251 80300 3408 3123 80301 80350 3410 3125 80351 80400 3412 3127 80401 80450 3415 3130 80451 80500 3417 3132 80501 80550 3419 3134 80551 80600 3421 3136 80601 80650 3424 3139 80651 80700 3426 3141 80701 80750 3428 3143 80751 80800 3431 3146 80801 80850 3433 3148 80851 80900 3435 3150 80901 80950 3438 3153 80951 81000 3440 3155 81001 81050 3442 3157 81051 81100 3444 3159 81101 81150 3447 3162 81151 81200 3449 3164 81201 81250 3451 3166 81251 81300 3454 3169 81301 81350 3456 3171 81351 81400 3458 3173 81401 81450 3461 3176 81451 81500 3463 3178 81501 81550 3465 3180 81551 81600 3467 3182 81601 81650 3470 3185 81651 81700 3472 3187 81701 81750 3474 3189 81751 81800 3477 3192 81801 81850 3479 3194 81851 81900 3481 3196 81901 81950 3484 3199 81951 82000 3486 3201 82001 82050 3488 3203 82051 82100 3490 3205 82101 82150 3493 3208 82151 82200 3495 3210 82201 82250 3497 3212 82251 82300 3500 3215 82301 82350 3502 3217 82351 82400 3504 3219 82401 82450 3507 3222 82451 82500 3509 3224

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

82501 82550 3511 3226 82551 82600 3513 3228 82601 82650 3516 3231 82651 82700 3518 3233 82701 82750 3520 3235 82751 82800 3523 3238 82801 82850 3525 3240 82851 82900 3527 3242 82901 82950 3530 3245 82951 83000 3532 3247 83001 83050 3534 3249 83051 83100 3536 3251 83101 83150 3539 3254 83151 83200 3541 3256 83201 83250 3543 3258 83251 83300 3546 3261 83301 83350 3548 3263 83351 83400 3550 3265 83401 83450 3553 3268 83451 83500 3555 3270 83501 83550 3557 3272 83551 83600 3559 3274 83601 83650 3562 3277 83651 83700 3564 3279 83701 83750 3566 3281 83751 83800 3569 3284 83801 83850 3571 3286 83851 83900 3573 3288 83901 83950 3576 3291 83951 84000 3578 3293 84001 84050 3580 3295 84051 84100 3582 3297 84101 84150 3585 3300 84151 84200 3587 3302 84201 84250 3589 3304 84251 84300 3592 3307 84301 84350 3594 3309 84351 84400 3596 3311 84401 84450 3599 3314 84451 84500 3601 3316 84501 84550 3603 3318 84551 84600 3605 3320 84601 84650 3608 3323 84651 84700 3610 3325 84701 84750 3612 3327 84751 84800 3615 3330 84801 84850 3617 3332 84851 84900 3619 3334 84901 84950 3622 3337 84951 85000 3624 3339 85001 85050 3626 3341 85051 85100 3628 3343 85101 85150 3631 3346 85151 85200 3633 3348 85201 85250 3635 3350 85251 85300 3638 3353 85301 85350 3640 3355 85351 85400 3642 3357 85401 85450 3645 3360 85451 85500 3647 3362 85501 85550 3649 3364 85551 85600 3651 3366 85601 85650 3654 3369 85651 85700 3656 3371 85701 85750 3658 3373 85751 85800 3661 3376

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

85801 85850 3663 3378 85851 85900 3665 3380 85901 85950 3668 3383 85951 86000 3670 3385 86001 86050 3672 3387 86051 86100 3674 3389 86101 86150 3677 3392 86151 86200 3679 3394 86201 86250 3681 3396 86251 86300 3684 3399 86301 86350 3686 3401 86351 86400 3688 3403 86401 86450 3691 3406 86451 86500 3693 3408 86501 86550 3695 3410 86551 86600 3697 3412 86601 86650 3700 3415 86651 86700 3702 3417 86701 86750 3704 3419 86751 86800 3707 3422 86801 86850 3709 3424 86851 86900 3711 3426 86901 86950 3714 3429 86951 87000 3716 3431 87001 87050 3718 3433 87051 87100 3720 3435 87101 87150 3723 3438 87151 87200 3725 3440 87201 87250 3727 3442 87251 87300 3730 3445 87301 87350 3732 3447 87351 87400 3734 3449 87401 87450 3737 3452 87451 87500 3739 3454 87501 87550 3741 3456 87551 87600 3743 3458 87601 87650 3746 3461 87651 87700 3748 3463 87701 87750 3750 3465 87751 87800 3753 3468 87801 87850 3755 3470 87851 87900 3757 3472 87901 87950 3760 3475 87951 88000 3762 3477 88001 88050 3764 3479 88051 88100 3766 3481 88101 88150 3769 3484 88151 88200 3771 3486 88201 88250 3773 3488 88251 88300 3776 3491 88301 88350 3778 3493 88351 88400 3780 3495 88401 88450 3783 3498 88451 88500 3785 3500 88501 88550 3787 3502 88551 88600 3789 3504 88601 88650 3792 3507 88651 88700 3794 3509 88701 88750 3796 3511 88751 88800 3799 3514 88801 88850 3801 3516 88851 88900 3803 3518 88901 88950 3806 3521 88951 89000 3808 3523 89001 89050 3810 3525 89051 89100 3812 3527

3815 3530 3817 3532 3819 3534 3822 3537 3824 3539 3826 3541 3829 3544 3831 3546 3833 3548 3835 3550 3838 3553 3840 3555 3842 3557 3845 3560 3847 3562 3849 3564 3852 3567 3854 3569 3856 3571 3858 3573 3861 3576 3863 3578 3865 3580 3868 3583 3870 3585 3872 3587 3875 3590 3877 3592 3879 3594 3881 3596 3884 3599 3886 3601 3888 3603 3891 3606 3893 3608 3895 3610 3898 3613 3900 3615 3902 3617 3904 3619 3907 3622 3909 3624 3911 3626 3914 3629 3916 3631 3918 3633 3921 3636 3923 3638 3925 3640 3927 3642 3930 3645 3932 3647 3934 3649 3937 3652 3939 3654 3941 3656 3944 3659 3946 3661 3948 3663 3950 3665 3953 3668 3955 3670 3957 3672 3960 3675 3962 3677 3964 3679

Page 26

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 27: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

2016 KANSAS TAX TABLE (continued)

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

92401 92450 3967 3682 92451 92500 3969 3684 92501 92550 3971 3686 92551 92600 3973 3688 92601 92650 3976 3691 92651 92700 3978 3693 92701 92750 3980 3695 92751 92800 3983 3698 92801 92850 3985 3700 92851 92900 3987 3702 92901 92950 3990 3705 92951 93000 3992 3707 93001 93050 3994 3709 93051 93100 3996 3711 93101 93150 3999 3714 93151 93200 4001 3716 93201 93250 4003 3718 93251 93300 4006 3721 93301 93350 4008 3723 93351 93400 4010 3725 93401 93450 4013 3728 93451 93500 4015 3730 93501 93550 4017 3732 93551 93600 4019 3734 93601 93650 4022 3737 93651 93700 4024 3739 93701 93750 4026 3741 93751 93800 4029 3744 93801 93850 4031 3746 93851 93900 4033 3748 93901 93950 4036 3751 93951 94000 4038 3753 94001 94050 4040 3755 94051 94100 4042 3757 94101 94150 4045 3760 94151 94200 4047 3762 94201 94250 4049 3764 94251 94300 4052 3767

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

94301 94350 4054 3769 94351 94400 4056 3771 94401 94450 4059 3774 94451 94500 4061 3776 94501 94550 4063 3778 94551 94600 4065 3780 94601 94650 4068 3783 94651 94700 4070 3785 94701 94750 4072 3787 94751 94800 4075 3790 94801 94850 4077 3792 94851 94900 4079 3794 94901 94950 4082 3797 94951 95000 4084 3799 95001 95050 4086 3801 95051 95100 4088 3803 95101 95150 4091 3806 95151 95200 4093 3808 95201 95250 4095 3810 95251 95300 4098 3813 95301 95350 4100 3815 95351 95400 4102 3817 95401 95450 4105 3820 95451 95500 4107 3822 95501 95550 4109 3824 95551 95600 4111 3826 95601 95650 4114 3829 95651 95700 4116 3831 95701 95750 4118 3833 95751 95800 4121 3836 95801 95850 4123 3838 95851 95900 4125 3840 95901 95950 4128 3843 95951 96000 4130 3845 96001 96050 4132 3847 96051 96100 4134 3849 96101 96150 4137 3852 96151 96200 4139 3854

and you are SingleIf line 7 Head of MarriedForm K-40 Household Filing

is mdash or Married Joint Filing

Separate at but not

least more than your tax is

96201 96250 4141 3856 96251 96300 4144 3859 96301 96350 4146 3861 96351 96400 4148 3863 96401 96450 4151 3866 96451 96500 4153 3868 96501 96550 4155 3870 96551 96600 4157 3872 96601 96650 4160 3875 96651 96700 4162 3877 96701 96750 4164 3879 96751 96800 4167 3882 96801 96850 4169 3884 96851 96900 4171 3886 96901 96950 4174 3889 96951 97000 4176 3891 97001 97050 4178 3893 97051 97100 4180 3895 97101 97150 4183 3898 97151 97200 4185 3900 97201 97250 4187 3902 97251 97300 4190 3905 97301 97350 4192 3907 97351 97400 4194 3909 97401 97450 4197 3912 97451 97500 4199 3914 97501 97550 4201 3916 97551 97600 4203 3918 97601 97650 4206 3921 97651 97700 4208 3923 97701 97750 4210 3925 97751 97800 4213 3928 97801 97850 4215 3930 97851 97900 4217 3932 97901 97950 4220 3935 97951 98000 4222 3937 98001 98050 4224 3939 98051 98100 4226 3941

If line 7 Form K-40

is mdash

at but not least more than

98101 98150 98151 98200 98201 98250 98251 98300 98301 98350 98351 98400 98401 98450 98451 98500 98501 98550 98551 98600 98601 98650 98651 98700 98701 98750 98751 98800 98801 98850 98851 98900 98901 98950 98951 99000 99001 99050 99051 99100 99101 99150 99151 99200 99201 99250 99251 99300 99301 99350 99351 99400 99401 99450 99451 99500 99501 99550 99551 99600 99601 99650 99651 99700 99701 99750 99751 99800 99801 99850 99851 99900 99901 99950 99951 100000

and you are Single Head of Married

Household Filing or Married Joint

Filing Separate

your tax is

4229 3944 4231 3946 4233 3948 4236 3951 4238 3953 4240 3955 4243 3958 4245 3960 4247 3962 4249 3964 4252 3967 4254 3969 4256 3971 4259 3974 4261 3976 4263 3978 4266 3981 4268 3983 4270 3985 4272 3987 4275 3990 4277 3992 4279 3994 4282 3997 4284 3999 4286 4001 4289 4004 4291 4006 4293 4008 4295 4010 4298 4013 4300 4015 4302 4017 4305 4020 4307 4022 4309 4024 4312 4027 4314 4029

100001 and over ndash use the Tax Computation Worksheet

2016 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status)

Married Filing Joint Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$12501 ndash $30000 $ 27 (027) $ $0 $ $30001 and over $ 46 (046) $ $570 $

Single Head of Household or Married Filing Separate Taxable Income

If line 7 of your Form K-40 is

(a) Enter amount from line 7

(b) Multiplication

amount

(c) Multiply

(a) by (b)

(d) Subtraction

amount

Tax Subtract (d) from (c) Enter total here and line 8 of K-40

$5001 ndash $15000 $ 27 (027) $ $0 $ $15001 and over $ 46 (046) $ $285 $

Page 27

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 28: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

KANSAS UNIFIED SCHOOL DISTRICTS AND COUNTY ABBREVIATIONS(Information furnished by the Kansas State Department of Education)

Enter on Form K-40 the school district number for the district where you resided on December 31 2016 even though you may have moved to a different district since then This list will assist you in locating your school district number The districts are listed under the county in which the headquarters are located Many districts overlap into more than one county therefore if you are unable to locate your school district in your home county check the adjacent counties or call your county clerk or local school district office

ALLEN (AL)Humboldt 258Iola 257Marmaton Valley 256ANDERSON (AN)Crest 479Garnett 365ATCHISON (AT)Atchison Co Community 377Atchison Public Schools 409BARBER (BA)Barber County North 254South Barber 255BARTON (BT)Ellinwood Public Schools 355Great Bend 428Hoisington 431BOURBON (BB)Fort Scott 234Uniontown 235BROWN (BR)South Brown County 430Hiawatha 415BUTLER (BU)Andover 385Augusta 402Bluestem 205Circle 375Douglass Public Schools 396El Dorado 490Flinthills 492Remington-Whitewater 206Rose Hill Public Schools 394CHASE (CS)Chase County 284CHAUTAUQUA (CQ)Cedar Vale 285Chautauqua County Community 286CHEROKEE (CK)Baxter Springs 508Columbus 493Galena 499Riverton 404CHEYENNE (CN)Cheylin 103St Francis Comm School 297CLARK (CA)Ashland 220Minneola 219CLAY (CY)Clay Center 379CLOUD (CD)Concordia 333Southern Cloud 334COFFEY (CF)Burlington 244Lebo-Waverly 243LeRoy-Gridley 245COMANCHE (CM)Comanche County 300COWLEY (CL)Arkansas City 470Central 462Dexter 471Udall 463Winfield 465

CRAWFORD (CR)Cherokee 247Frontenac Public Schools 249Girard 248Northeast 246Pittsburg 250DECATUR (DC)Oberlin 294DICKINSON (DK)Abilene 435Chapman 473Herington 487Rural Vista 481Solomon 393DONIPHAN (DP)Doniphan West Schools 111Riverside 114Troy Public Schools 429DOUGLAS (DG)Baldwin City 348Eudora 491Lawrence 497EDWARDS (ED)Kinsley-Offerle 347Lewis 502ELK (EK)Elk Valley 283West Elk 282ELLIS (EL)Ellis 388Hays 489Victoria 432ELLSWORTH (EW)Central Plains 112Ellsworth 327FINNEY (FI)Garden City 457Holcomb 363FORD (FO)Bucklin 459Dodge City 443Spearville 381FRANKLIN (FR)Central Heights 288Ottawa 290Wellsville 289West Franklin 287GEARY (GE)Geary County Schools 475GOVE (GO)Wheatland 292Grinnell Public Schools 291Quinter Public Schools 293GRAHAM (GH)Graham County 281GRANT (GT)Ulysses 214GRAY (GY)Cimarron-Ensign 102Copeland 476Ingalls 477Montezuma 371GREELEY (GL)Greeley County Schools 200GREENWOOD (GW)Eureka 389

Hamilton 390Madison-Virgil 386

HAMILTON (HM)Syracuse 494

HARPER (HP)Attica 511Chaparral 361

HARVEY (HV)Burrton 369Halstead 440Hesston 460Newton 373Sedgwick Public Schools 439

HASKELL (HS)Satanta 507Sublette 374

HODGEMAN (HG)Hodgeman County Schools 227

JACKSON (JA)Holton 336North Jackson 335Royal Valley 337

JEFFERSON (JF)Jefferson County North 339Jefferson West 340McLouth 342Oskaloosa Public Schools 341Perry Public Schools 343Valley Falls 338

JEWELL (JW)Rock Hills 107

JOHNSON (JO)Blue Valley 229De Soto 232Gardner Edgerton 231Olathe 233Shawnee Mission Public Schools 512Spring Hill 230

KEARNY (KE)Deerfield 216Lakin 215

KINGMAN (KM)Cunningham 332Kingman-Norwich 331

KIOWA (KW)Haviland 474Kiowa County 422

LABETTE (LB)Chetopa-St Paul 505Labette County 506Oswego 504Parsons 503LANE (LE)Dighton 482Healy Public Schools 468

LEAVENWORTH (LV)Basehor-Linwood 458Easton 449Fort Leavenworth 207Lansing 469Leavenworth 453Tonganoxie 464LINCOLN (LC)Lincoln 298Sylvan Grove 299

LINN (LN)Jayhawk 346Pleasanton 344Prairie View 362

LOGAN (LG)Oakley 274Triplains 275

LYON (LY)Emporia 253North Lyon County 251Southern Lyon County 252

MARION (MN)Centre 397Durham-Hillsboro-Lehigh 410Goessel 411Marion-Florence 408Peabody-Burns 398

MARSHALL (MS)Marysville 364Valley Heights 498Vermillion 380

McPHERSON (MP)Canton-Galva 419Inman 448McPherson 418Moundridge 423 Smoky Valley 400

MEADE (ME)Fowler 225Meade 226

MIAMI (MI)Louisburg 416Osawatomie 367Paola 368

MITCHELL (MC)Beloit 273Waconda 272MONTGOMERY (MG)Caney Valley 436Cherryvale 447Coffeyville 445Independence 446MORRIS (MR)Morris County 417MORTON (MT)Elkhart 218Rolla 217NEMAHA (NM)Nemaha Central 115Prairie Hills 113NEOSHO (NO)Chanute Public Schools 413Erie-Galesburg 101

NESS (NS)Western Plains 106Ness City 303

NORTON (NT)Northern Valley Schools 212Norton Community Schools 211

OSAGE (OS)Burlingame Public Schools 454Lyndon 421Marais Des Cygnes Valley 456Osage City 420Santa Fe Trail 434

OSBORNE (OB)Osborne County 392OTTAWA (OT)North Ottawa County 239Twin Valley 240PAWNEE (PN)Fort Larned 495Pawnee Heights 496PHILLIPS (PL)Logan 326Phillipsburg 325Thunder Ridge Schools 110POTTAWATOMIE (PT)Kaw Valley 321Onaga-Havensville-Wheaton 322Rock Creek 323 Wamego 320PRATT (PR)Pratt 382Skyline Schools 438RAWLINS (RA)Rawlins County 105RENO (RN)Buhler 313Fairfield 310Haven Public Schools 312Hutchinson Public Schools 308Nickerson 309Pretty Prairie 311REPUBLIC (RP)Pike Valley 426Republic County 109RICE (RC)Chase-Raymond 401Little River 444Lyons 405Sterling 376RILEY (RL)Blue Valley 384Manhattan-Ogden 383Riley County 378ROOKS (RO)Palco 269Plainville 270Stockton 271RUSH (RH)LaCrosse 395Otis-Bison 403RUSSELL (RS)Paradise 399Russell County 407SALINE (SA)Ell-Saline 307Salina 305Southeast of Saline 306SCOTT (SC)Scott County 466SEDGWICK (SG)Cheney 268Clearwater 264Derby 260Goddard 265Haysville 261Maize 266Mulvane 263Renwick 267

Valley Center Public Schools 262Wichita 259

SEWARD (SW)Kismet-Plains 483Liberal 480

SHAWNEE (SN)Auburn-Washburn 437Seaman 345Shawnee Heights 450Silver Lake 372Topeka Public Schools 501

SHERIDAN (SD)Hoxie Community Schools 412

SHERMAN (SH)Goodland 352

SMITH (SM)Smith Center 237

STAFFORD (SF)Macksville 351St John-Hudson 350Stafford 349

STANTON (ST)Stanton County 452

STEVENS (SV)Hugoton Public Schools 210Moscow Public Schools 209

SUMNER (SU)Argonia Public Schools 359Belle Plaine 357Caldwell 360Conway Springs 356Oxford 358South Haven 509Wellington 353

THOMAS (TH)Brewster 314Colby Public Schools 315Golden Plains 316

TREGO (TR)WaKeeney 208

WABAUNSEE (WB)Mission Valley 330Wabaunsee 329

WALLACE (WA)Wallace County Schools 241Weskan 242

WASHINGTON (WS)Barnes 223Clifton-Clyde 224Washington County Schools 108

WICHITA (WH)Leoti 467

WILSON (WL)Altoona-Midway 387Fredonia 484Neodesha 461

WOODSON (WO)Woodson 366

WYANDOTTE (WY)Bonner Springs 204Kansas City 500Piper-Kansas City 203Turner-Kansas City 202

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

County amp AbbreviationDistrict Name amp Number

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)
Page 29: 2016 Individual Income Tax Instructions, Individual Income ... · through tax year 2021. To claim this tax credit you must ile your income tax return electronically—see page 28.

State of Kansas Department of Revenue PO Box 750260 Topeka KS 66675-0260

PARCEL POST US POSTAGE

PAID KANSAS DEPT OF REVENUE

TaxpayerAssistance ksrevenueorg

Filing For questions about Kansas taxes contact our Tax Assistance Center If you are eligible free taxpreparation is available through programs such as VITA (offered by the IRS) AARP-Tax Aide and TCE These programs have sites throughout the state of Kansas To find a site near you call 1-800-829-1040 or visit a local IRS office To find an AARP site call 1-888-227-7669 or visit their website at aarporgmoneytaxesaarp_taxaide

NOTE Our office has moved and is no longer located in the Docking State Office Building

Tax Assistance Center 120 SW 10th Ave

PO Box 750260 Topeka KS 66675-0260

Phone 785-368-8222 Fax 785-291-3614

Hours 8 am to 445 pm (M-F)

Refunds You may check the status of your current year tax refund from our website or by phone You will need your Social Security number(s) and the expected amount of your refund When you have this information go to ksrevenueorg and click on Check your refund online or call 1-800-894-0318 for automated refund information and follow the recorded instructions

Forms If you use paper file the original forms from this booklet not a copy or a form from an approvedsoftware package Visit our website for a list of approved software vendors

Electronic File amp PayOptions ksrevenueorg

WebFile is a simple secure fast and free Kansas electronic filing option You may use WebFile if you are aKansas resident or non-resident as long as you have an existing WebFile account and have filed a Kansas individual income tax return in the past 3 years Visit our website and select File Now to get started If you need assistance please contact the Departmentrsquos Electronic Services Help Desk by email at kdor_eservicesksgov or call 785-296-6993

IRS e-File is a fast accurate and safe way to file a federal and Kansas income tax return Ask your preparerabout e-File or visit our website for a list of authorized e-File providers and software products Join the 13 million taxpayers that used IRS e-File last year

Direct Payment allows you to ldquofile now pay laterrdquo by choosing the date you would like your bank accountdebited No check to write or voucher to complete and nothing to mail to the Kansas Department of Revenue See the instructions on our website for more information

Credit Card payments for your Kansas tax can be made online through third-party vendors Services andfees vary but all vendors accept major credit cards Visit our website for a list of vendors authorized to accept payments for Kansas

  1. check if - you were 65 or older Off
  2. check if - you were blind Off
  3. check if - spouse was 65 or older Off
  4. check if - spouse was blind Off
  5. 1) enter the amount of your earned income
  6. 3) enter the larger of lines 1 or 2
  7. 4) enter the amount for your filing status
  8. 5) enter the lesser of lines 3 or 4
    1. stop here if under 65 or not blind
      1. enter result on line 4 k-40
          1. 6) a check all thqat apply - you were 65 or older Off
          2. 6) a check all thqat apply - you were blind Off
          3. 6) a check all thqat apply - spouse was 65 or older Off
          4. 6) a check all thqat apply - spouse was blind Off
          5. 6) b number of boxes checked
          6. 6) c multiply 6b by $850 ($700 if married filing joint or separate)
          7. 7) add lines 5 and 6c
            1. enter result here and on line 4 k-40
              1. less federal foreign tax credit allowed
              2. equals kansas foreign tax limitation
                1. enter this amount on line 1 of the other states tax credit worksheet for your kansas residency status
                  1. 1) 2015 tax that was actually paid to the other state
                  2. 2) total kansas income tax (line 12 form k-40)
                  3. 3) total income derived from other state and included in your kagi
                  4. 4) kagi (line 3 form k-40)
                  5. 5) percentage limitation (divide line 3 by line 4)
                  6. 6) maximum credit allowable (multiply line 2 by line 5)
                  7. 7) credit for taxes paid to the other state
                    1. enter the lessor of line 1 or line 6 here and on line 13 form k-40
                      1. 2016 tax paid to the foreign country
                      2. 2) total income tax - line 12 k-40
                      3. 3) other states adjusted source income
                      4. 4) modified kansas source income - line b21 part b of sch s
                      5. 5) income earned in the other state while a ks resident - amount of adjusted source income in the other state for which you are taking a tax credit and included in your kagi
                      6. 6) percentage limitation - divide line 5 by line 3
                      7. 7) other states tax applicable to imcome reposted to kansas - multiply line 1 by line 6
                      8. 8) percentage limitation - divide line 5 by line 4
                      9. 9) maximum credit allowable - multiply line 2 by line 8
                      10. 10) credit for taxes paid to the other state - enter the lesser of line 7 or line 9 enter alson on line 13 k-40
                      11. 1) 2016 tax that was paid to the other state
                      12. 1) federal eitc - from your federal tax return
                      13. 2) kansas eitc - multiply line 1 by 17
                      14. 3) enter amount form line 15 of k-40
                      15. 4) total - subtract line 3 from line 2
                      16. mailing address
                      17. school district number
                      18. city town or post office
                      19. state - abbreviation
                      20. zip code - 5 digit
                      21. county - abbreviation
                      22. enter the first four letters of your last name - all CAPS
                      23. enter the first four letters of your spouses last name - all CAPS
                      24. your spouses social security number
                      25. daytime telephone number
                      26. check if your name or address has changed since last year Off
                      27. check if taxpayer or spouse if filing joint died during this tax year Off
                      28. amended return - amended affects kansas only Off
                      29. amended return - amended federal tax return Off
                      30. amended return - adjustment by the irs Off
                      31. filing status - single Off
                      32. filing status - married filing joint Off
                      33. filing status - married filing separate Off
                      34. filing status - head of household Off
                      35. residency status - resident Off
                      36. residency status - part-year resident Off
                      37. part-year resident from
                      38. part-year resident to
                      39. residency status - nonresident Off
                      40. enter the number of exemptions you claimed on your federal return
                      41. if filing status above is head of household enter 1
                      42. total kansas exemptions
                      43. enter requested information for all persons claimed as a dependent - name
                      44. enter requested information for all persons claimed as a dependent - date of birth
                      45. enter requested information for all persons claimed as a dependent - relationship
                      46. enter requested information for all persons claimed as a dependent - social security number
                      47. enter requested information for all persons claimed as a dependent - name 2
                      48. enter requested information for all persons claimed as a dependent - date of birth 2
                      49. enter requested information for all persons claimed as a dependent - relationship 2
                      50. enter requested information for all persons claimed as a dependent - social security number 2
                      51. enter requested information for all persons claimed as a dependent - name 3
                      52. enter requested information for all persons claimed as a dependent - date of birth 3
                      53. enter requested information for all persons claimed as a dependent - relationship 3
                      54. enter requested information for all persons claimed as a dependent - social security number 3
                      55. enter requested information for all persons claimed as a dependent - name 4
                      56. enter requested information for all persons claimed as a dependent - date of birth 4
                      57. enter requested information for all persons claimed as a dependent - relationship 4
                      58. enter requested information for all persons claimed as a dependent - social security number 4
                      59. enter requested information for all persons claimed as a dependent - name 5
                      60. enter requested information for all persons claimed as a dependent - date of birth 5
                      61. enter requested information for all persons claimed as a dependent - relationship 5
                      62. enter requested information for all persons claimed as a dependent - social security number 5
                      63. enter requested information for all persons claimed as a dependent - name 6
                      64. enter requested information for all persons claimed as a dependent - date of birth 6
                      65. enter requested information for all persons claimed as a dependent - relationship 6
                      66. enter requested information for all persons claimed as a dependent - social security number 6
                      67. enter requested information for all persons claimed as a dependent - name 7
                      68. enter requested information for all persons claimed as a dependent - date of birth 7
                      69. enter requested information for all persons claimed as a dependent - relationship 7
                      70. enter requested information for all persons claimed as a dependent - social security number 7
                      71. a had a child who lived with you all year and was under the age of 18 all of 2014 - yes Off
                      72. a had a child who lived with you all year and was under the age of 18 all of 2014 - no Off
                      73. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - yes Off
                      74. b were you or spouse 55 years of age or older al of 2014 born before january 1 1959 - no Off
                      75. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - yes Off
                      76. c were you or spouse totally or permanently disabled or blind all of 2014 regardless of age - no Off
                      77. d if a negative click here is not skip Off
                      78. d if you answered yes to a b or c enter your federal adjusted gross income line 1 of this return
                        1. if it is more than $30615 stop here you do not qualify for this credit
                          1. e number of exemptions claimed on your federal income tax reutrn
                          2. f number of dependents that are 18 years of age or older born before january 1 1997
                          3. g total qualifying exemptions - subtract line f from line e
                          4. h food sales tax credit multiply line g by $125
                            1. enter the result here and on line 17 of this form
                              1. 1 if a negative check this field Off
                              2. 1 federal adjusted gross income as reported on your federal income tax return
                              3. 2 if a negative check this field Off
                              4. 2 modifications frmo sch s line a28 enclose sch s
                              5. 3 if a negative check this field Off
                              6. 3 kansas adjusted gross income line 2 added or subtracted from line 1
                              7. 4 standard deduction or itemized deductions
                              8. 5 exemption allowance $2250 x number of exemptions claimed
                              9. 6 total dudecutions add lines 4 and 5
                              10. 7 taxable income subtract line6 from line 3 if less than zero enter 0
                              11. 8 tax use tax tables ot tax computation schedule
                              12. 9 nonresident percentage from sch s line b23 or if 100 enter 100
                                1. 0000
                                  1. 10 nonresident tax multiply line 8 by line 9
                                  2. 11 kansas tax on lump sum distributions residents only
                                  3. 12 total income tax residnets add lines 8 and 11 nonresidents enter amount form line 10
                                  4. 13 credit for taxes paid to other states - enclose return(s) from other states
                                  5. 14 other credits
                                  6. 15 subtotal subtract lines 13 and 14 from line 12
                                  7. 16 earned income tax credit
                                  8. 17 food sales tax credit from line h
                                  9. 18 tax balance after credits subtract lines 16 and 17 cannot be less than zero
                                  10. 19 use tax due
                                  11. 20 total tax balance add lines 18 and 19
                                  12. 21 kansas income tax withheld from w2 1099 or k19
                                  13. 22 estimated tax paid
                                  14. 23 amount paid with kansas extension
                                  15. 24 refundable portion of earned income tax credit
                                  16. 25 refundable portion of tax credits
                                  17. 26 payments remitted with original return
                                  18. 27 overpayment from original return - this figure is a subtraction
                                  19. 28 if a negative check this field Off
                                  20. 28 total refundable credits add lines 21 - 26 and subtract line 27
                                  21. 29 underpayment if line 20 is greater than line 28 enter the difference here
                                  22. 30 interest
                                  23. 31 penalty
                                  24. 32 mark box if engaged in commercial farming or fishing in 2014 Off
                                  25. 32 estimated tax penalty
                                  26. 33 amount you owe add lines 29 - 32 and any entries on lines 36 - 41
                                  27. 34 overpayment if line 20 is less than 28 enter differnce here
                                  28. 35 credit forward enter amount you wish to be applied to your 2015 estimated tax
                                  29. 36 chickadee checkoff
                                  30. 37 senior citizens meals on wheels contribution program
                                  31. 38 breast cancer research fund
                                  32. 39 military emergency relief fund
                                  33. 40 kansas hometown heros fund
                                  34. 41 kansas creative arts industry fund
                                  35. 42 refund subtract lines 35 - 41 from line 34
                                  36. i authorize the director of taxation or the directors designee to discuss my return and enclosures with my preparer Off
                                  37. Signature of taxpayer
                                  38. date signed
                                  39. Signature of preparer
                                  40. preparers phone number
                                  41. Signature of spouse
                                  42. preparers ein or ssn
                                  43. your first name
                                  44. your middle initial
                                  45. your last name
                                  46. spouses first name
                                  47. spouses middle initial
                                  48. spouses last name
                                  49. first four letters of your last name
                                  50. your social security number
                                  51. spouses first four letters of last name
                                  52. spouses social security number
                                  53. line a1 state and municipal bond interest
                                  54. line a2 contributions to all kpers
                                  55. line a3 federal net operating loss carry forward
                                  56. line a4 business loss as reported on sch c and 1040
                                  57. line a5 kansas expensing recapture
                                  58. line a6 loss from renatal real estate royalties etc
                                  59. line a7 farm loss as reported on sch f and 1040
                                  60. line a8 deduction for self employment on 1040
                                  61. line a9 deduction for self employed sep simple etc
                                  62. line a10 deduction for self employed health insurance
                                  63. line a11 domestic production
                                  64. line a12 partnership guaranteed payments
                                  65. line a13 other additions to fagi
                                  66. line a14 total additons to fagi
                                  67. line a14 social security benefits
                                  68. line a15 kpers lump sum distributions
                                  69. line a16 interest on us gov obligations
                                  70. line a17 state or local income tax refund
                                  71. line a18 retirement benefits
                                  72. line a19 military compensation - nonresident
                                  73. line a20 contributions to learning quest
                                  74. line a21 armed forces recruitment sign up or retention
                                  75. line a22 kansas expensing deduction - fiscal only
                                  76. line a23 busines income reported on sch c and 1040
                                  77. line a24 income from rental real estate royalties etc
                                  78. line a25 farm income reported on sch f and 1040
                                  79. line a27 net gain from qualified sale of christmas trees grown in kansas
                                  80. line a28 other subtractions from fagi
                                  81. line a29 total subtractions from fagi
                                  82. line a28 net modification - negative Off
                                  83. line a30 net modifications
                                  84. b1 total from federal return
                                  85. b1 wages salaries amount form kansas sources
                                  86. b2 interest dividend income total from federal return
                                  87. b2 interest dividend income amount from kansas sources
                                  88. b3 refund of income taxes total from federal return
                                  89. b3 refund of income taxes amount from kansas sources
                                  90. b4 alimony received total from federal return
                                  91. b4 alimony received amount from kansas sources
                                  92. b5 negative check total from federal return Off
                                  93. b5 business loss total from federal return
                                  94. b5 negative check amount from kansas sources Off
                                  95. b5 business loss amount from kansas sources
                                  96. b6 negative check total from federal return Off
                                  97. b6 farm loss total from federal return
                                  98. b6 negative check amount from kansas sources Off
                                  99. b6 farm loss amount from kansas sources
                                  100. b7 negtvie check total from federal return Off
                                  101. b7 capital gain or loss total from federal return
                                  102. b7 negative check amount from kansas sources Off
                                  103. b7 capital gain or loss amount from kansas sources
                                  104. b8 negative check total from federal return Off
                                  105. b8 other gains or losses total from federal return
                                  106. b8 negative check amount from kansas sources Off
                                  107. b8 other gains or losses amount from kansas sources
                                  108. b9 pensions ira total from federal return
                                  109. b9 pensions ira amount from kansas sources
                                  110. b10 negative check total from federal return Off
                                  111. b10 rental estates trusts total from federal return
                                  112. b10 negative check amount from kansas sources Off
                                  113. b10 rental estates trusts amount from kansas sources
                                  114. b11 negative check total from federal return Off
                                  115. b11 unemployment ss benefits total from federal return
                                  116. b11 negative check amoutn from kansas sources Off
                                  117. b11 unemployment ss benefits amount from kansas sources
                                  118. b12 negative check amount from kansas sources Off
                                  119. b12 total income from kansas sources
                                  120. b13 ira deductions total from federal return
                                  121. b13 ira deductions amount from kansas sources
                                  122. b13 penalty on early withdrawal total from federal return
                                  123. b14 penalty on early withdrawal amount from kansas sources
                                  124. b15 alimony paid total from federal return
                                  125. b15 alimony paid amount from kansas sources
                                  126. b16 moving expenses total from federal return
                                  127. b16 moving expenses amount from kansas sources
                                  128. b17 other fed adjustments total from federal return
                                  129. b17 other fed adjustments amount from kansas sources
                                  130. b18 total federal adjustments to kansas source income
                                  131. b19 negative check amount form kansas sources Off
                                  132. b19 ks source income after federal adjustment
                                  133. b20 negative check amount from kansas sources Off
                                  134. b20 net modifications from part a applicable to ks source income
                                  135. b21 negative check amount from kansas sources Off
                                  136. b21 modified kansas source income
                                  137. b22 negative check amount from kansas sources Off
                                  138. b22 kansas adjusted gross income
                                  139. b23 nonresident allocation percentage
                                  140. c1 real estate from line 6 of federal sch a
                                  141. c1 enter 50 of this amount
                                  142. c2 personal property taxes from line 7 of federal sch a
                                  143. c2 enter 50 of this amount
                                  144. c3 qualified residence interest and portgage insurance premiums you paid and reported on federal sch a
                                  145. c3 enter 50 of this amount
                                  146. c4 gifts to charity from line 19 of federal schedule a
                                  147. c5 kansas itemized deductions - add lines c1 and c4 enter result here and line 4 of k-40
                                  148. name as shown on form k-40
                                  149. social security number
                                  150. 1 amount from line 18 2015 form k-40
                                  151. 2 multiply line 1 by 90 - farmerfishers multiply by 66 23
                                  152. 3 prior years tax liability - from line 18 2014 form k-40
                                  153. 4 enter the total amount form your 2015 kansas income tax withheld
                                  154. 5 cumulative total of your 2015 withholding - col 1
                                  155. 5 cumulative total of your 2015 withholding - col 2
                                  156. 5 cumulative total of your 2015 withholding - col 3
                                  157. 5 cumulative total of your 2015 withholding - col 4
                                  158. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 1
                                  159. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 2
                                  160. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 3
                                  161. 6 cumulative timely paid estimated tax payments from jan thru each payment due date - col 4
                                  162. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 1
                                  163. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 2
                                  164. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 3
                                  165. 7 total amount withheld and timely paid estimated payments - add lines 5 amp 6 - col 4
                                  166. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 1
                                  167. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 2
                                  168. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 3
                                  169. 8 exception 1 - cumulative amount from either line 2 or line 3 whichever is less - col 4
                                  170. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 1
                                  171. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 2
                                  172. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 3
                                  173. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers use line 9b - col 4
                                  174. 9 exception 2 - tax on annualized 2015 income enclose computation - farmersfishers - col 4
                                  175. 10 amount of underpayment
                                    1. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 1
                                    2. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 3
                                    3. enter the sum of line 8 less line 7 line 9a less line 7 or line 9b less line 7 whichever is applicable - col 4
                                      1. 13 number of days from 11516 to date or 41515 whichever is earlier
                                        1. if paid late see instructions - col 4
                                          1. 14 line 12 over 365 times 4 X amount on line 10 - col 1
                                          2. 14 line 12 over 365 times 4 X amount on line 10 - col 2
                                          3. 14 line 12 over 365 times 4 X amount on line 10 - col 3
                                          4. 14 line 12 over 365 times 4 X amount on line 10 - col 4
                                          5. 15 line 13 over 365 times 4 X amount on line 10 - col 1
                                          6. 15 line 13 over 365 times 4 X amount on line 10 - col 2
                                          7. 15 line 13 over 365 times 4 X amount on line 10 - col 3
                                          8. 15 line 13 over 365 times 4 X amount on line 10 - col 4
                                          9. 16 penalty - add lines 14 and 15 - col 1
                                          10. 16 penalty - add lines 14 and 15 - col 2
                                          11. 16 penalty - add lines 14 and 15 - col 3
                                          12. 16 penalty - add lines 14 and 15 - col 4
                                          13. 17 total penalty
                                            1. add amounts on line 16 and ther the total here and on line 32 - col 4
                                              1. 0 - 30000 - (a) enter amount from line 7
                                              2. 0 - 30000 - (c) multiply (a) by (b)
                                              3. 0 - 30000 - tax - subtract (d) from (c)
                                              4. 30001 and over - (a) enter amount from line 7
                                              5. 30001 and over - (c) multiply (a) by (b)
                                              6. 30001 and over - tax - subtract (d) from (c)
                                              7. 0 - 15000 - (a) enter amount from line 7
                                              8. 0 - 15000 - (c) multiply (a) by (b)
                                              9. 0 - 15000 - tax - subtract (d) from (c)
                                              10. 15001 and over - (a) enter amount from line 7
                                              11. 15001 and over - (c) multiply (a) by (b)
                                              12. 15001 and over - tax - subtract (d) from (c)