TaxEngine - Basic Instructions for Preparing and Filing Kansas Tax Returns
In preparing the state tax return, most information will carry from the federal return. The income and withholding will carry to the state from entries on the W-2. Be sure the state information has been entered on the W-2 input screen. Other income items will carry from the federal input according to the state designated.
If you have additional information to enter, click on the 'tax forms' button. Input for all the state forms is available.
Qualifies for Food Sales Tax Refund
To qualify for a refund of sales tax paid on food purchases qualifications for residency, taxpayer status, and qualifying income must be met.
· Residency: Taxpayer must have lived in Kansas for the entire year of 2007 . If taxpayer resided in Kansas less than 12 months of 2007, taxpayer does not qualify for the Food Sales Tax refund, even if filing status shown on Form K-40 is “Resident”.
· Taxpayer status: If taxpayer resided in Kansas all 12 months of 2007 and was 55 years of age or older during 2007, and/or was totally and permanently disabled or blind during 2007 (regardless of age), and/or had one or more dependent child under the age of 18 who resided in taxpayers home during the Entire calendar year. If “yes” to one or more of these qualifications, taxpayer meets the status.
· Qualifying income: The income limit for a Food Sales Tax refund is $26,300. If taxpayer met the first two qualifications, complete the Qualifying income worksheet. If taxpayer meets All of the qualifications for residency, taxpayer status, and qualifying income, mark the Food Sales Tax Refund box and complete form K-40.
Homestead Refund Program
This program offers a property tax rebate of up to $600 for homeowners and renters. To qualify, the claimant must be a Kansas resident whose 2007 household income was less than $28,000, and who is over 55 years old, or is blind or diables, or has a dependent child under 18 sho lived with them all year.
Part-Year Resident
You are considered a part-year resident of Kansas if, during 2007, you moved your permanent home into or out of Kansas. You must pay Kansas income tax on income you earned, received or accrued while living in Kansas.
TaxEngine will automatically allocate the income based on the information entered on the federal return. Be sure to enter the state information on the federal W-2 input form.
Nonresident
If you are a resident of another state and worked in Kansas during 2006, you are required to file a Kansas income tax return and are required to pay Kansas income tax on salary wages and other employee compensation for work performed in Kansas.
If you are a Kansas resident but worked in another state, all of your income is subject to tax, no matter where it is earned, except income earned from out-of-state business activity.
Military Personnel
The active duty serve pay of military personnel is taxable only to your state of legal residence no matter where you are stationed during the tax year. If you home of record on your military records is Kansas and you have not established residency in antoher stae, you are still a Kansas resident and all of your income - to include 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 (or your spouse if filing jointly) received income from Kansas sources.
Kansas law provides that if either a husband or wife is a resident of Kansas and the other a nonresident and they file a married filing joint federal return, the must file a married filing joint Kansas return and file as nonresidents.
Amended Return
You must file an amended Kansas return when an error was made on your Kansas return or there is a change on your federal return. Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed.
If you are filing an amended federal income tax return, Form 1040X, you must enclose a complete copy of the amended federal return and full explanations of all changes made on your amended Kansas return.
If you are filing an amended state return you cannot change the filing status from 'joint' to 'separate' after the due date has passed for filing a return.
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 on a reservation, by a native American Indian residing on his or her tribal reservation, is also exempt from Kansas income tax.