2025 Individual Income Tax Booklet (K-40 and Schedules)

Income Tax Booklet - 2025 For a fast refund, file electronically! Balance due? Pay electronically and choose your payment date. You can find the pdf version of this publication here.

# Table of Contents

Important Information General Information Form K-40 K-40 Instructions Schedule S Schedule S Instructions Schedule A Instructions Schedule K-210 Schedule K-210 Instructions Tax Tables Tax Computation Worksheet Taxpayer Assistance Electronic Options

# Important Information

DUE DATE FOR FILING. April 15, 2026 is the due date for filing 2025 income tax returns. More information here . Kansas Standard Deduction The following amounts will be the standard deduction for most people in tax year 2025 to enter on line 4: Single - $3,605 Married Filing Joint - $8,240 Head of Household - $6,180 Married Filing Separate - $4,120 Exemptions and Dependents If your filing status is married filing joint the exemption allowance is $18,320. If your filing status is single, head of household, or married filing separate, the exemption allowance is $9,160. A personal exemption of $2,320 for each dependent for which you are entitled to a deduction for this taxable year for federal income tax purposes, shall be allowed for Kansas. Additional Exemptions An additional personal exemption of $2,320 will be allowed for each child born in this tax year. A personal exemption of $2,320 will be allowed for the birth of a child in this tax year that does not result in a live birth (known as stillbirth). An additional exemption allowance of $2,320 will be allowed for each qualified disabled veteran. Personal Exemption for Disabled Veterans Any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption.

# General Information

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

# Who Must File a Return?

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 $13,615. A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $26,560. A Kansas resident must file if Their filing status is Their age is Their gross income is at least Single Under 65 $12,765 Single 65 or older or blind $13,615 Single 65 or older and blind $14,465 Married Filing Joint Under 65 (both spouses) $26,560 Married Filing Joint 65 or older or blind (one spouse) $27,260 Married Filing Joint 65 or older or blind (both spouses) $27,960 Married Filing Joint 65 or older and blind (one spouse) $27,960 Married Filing Joint 65 or older or blind (one spouse) and 65 or older and blind (other spouse) $28,660 Married Filing Joint 65 or older and blind (both spouses) $29,360 Head of Household Under 65 $17,660 Head of Household 65 or older or blind $18,510 Head of Household 65 or older and blind. $19,360 Married Filing Separate Under 65 $13,280 Married Filing Separate 65 or older or blind $13,980 Married Filing Separate 65 or older and blind $14,680 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 as provided in Schedule S Part B Instructions). 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 A15. 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 A15. 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 his/her tribal reservation is exempt from Kansas income tax only when the income is from sources on his/her tribal reservation. If any such income is included in the federal adjusted gross income, it is subtracted on Schedule S, line A25. When to File You can "file now" and "pay later" using our Direct Payment option. See "Direct Payment" here . If your 2025 return is based on a calendar year, it must be filed and the tax paid no later than April 15, 2026 . 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. Where to File Mail your Kansas individual income tax return to the following address: INDIVIDUAL INCOME TAX KANSAS DEPARTMENT OF REVENUE PO BOX 750260 TOPEKA, KS 66699-0260 WebFile is a simple, secure, fast and free Kansas electronic filing option. You may use WebFile if you are a Kansas resident or non-resident and have filed a Kansas individual income tax return in the past 3 years. Visit our webfile page to get started . If you need assistance signing into the system, contact our office by email at kdor_TAC@ks.gov or call 785-368-8222. If You Need Forms Due to the sensitivity of the Kansas Department of Revenue's 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 copy of your form. Kansas income tax forms are available by calling or visiting our office ( office location information here ). Forms that do not contain colored ink for imaging purposes can be downloaded from our website at: ksrevenue.gov/forms-perstax.html . 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. Your Federal Return 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 (1040, applicable Schedules A through F and Schedules 1-3) with your Kansas 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. Innocent Spouse Relief 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. Estimated Tax If two-thirds of your income is from farming or fishing, you are not required to make estimated tax payments - but your return must be filed and your tax paid on or before March 1, 2026. 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 year's return, or 100% of the tax on your prior year's 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 - 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 ksrevenue.org and sign in to the KDOR Customer Service Center. Underpayment Penalty: If your total tax due less withholding and tax credits is at least $500, 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. Amending Your 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 state's 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 2025 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 Revenue's 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 Agent's 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 decedent's 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: Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer Death certificate Obituary statement Funeral home notice Letters Testamentary 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: Proof of death (death certificate, obituary statement or funeral home notice), AND Kansas Form RF-9, Decedent Refund Claim Homestead & Property Tax Relief 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 2025 household income was $43,389 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. "Household income" 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 $25,380 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. A property tax refund is available for seniors (at least 65 years old), disabled veterans, and spouses of veterans 65 years of age or older who are Kansas homeowners and have household income of no more than $58,041. Form K-40SVR must be completed for this property tax refund. K-40SVR is the only claim in which Kansas Adjusted Gross Income will be used for the claimant and household members. The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see contact information ).

# K-40 Instructions

TAXPAYER 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 2025, mark the box that states the reason. Note: You cannot amend to change your filing status from "joint" to "separate" 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 " General Information " 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 If your filing status is married filing joint, check the box to indicate filing status, enter 2 in the box for the number of exemptions and $18,320 in the amount box. If your filing status is single, married filing separate or head of household, check the box to indicate filing status, enter one in the box for number of exemptions and $9,160 in the amount box. If your filing status is Head of Household, you are allowed an additional exemption of $2,320. Enter $2,320 in the amount box. If not, leave blank. Enter the number of dependents claimed on your federal return. Multiply that number by $2,320 and enter that total in the amount box. If you are claimed as a dependent by another taxpayer, enter "0" in the number of dependents box. ADDITIONAL EXEMPTIONS Dependent Children Enter the number of children you may claim as a dependent who were born in this tax year in the first box, multiply by $2,320 and enter result in the space provided. Stillborn Births An exemption is allowed for the parent(s) of a child who is stillborn during this tax year. An exemption of $2,320 is allowed for the birth of a child that does not result in a live birth (known as a stillbirth). Enter the total number of exemptions in the first box, multiply by $2,320 and enter result in the space provided. Disabled Veteran Any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption of $2,320 for tax year 2025 and all tax years thereafter. Enter the number of disabled veterans, multiply by $2,320 and enter result in the space provided. Sum the number of exemptions and enter in the Total Kansas Exemptions box. Sum the exemption dollar amounts and enter the result in the Total Kansas Exemption Amount 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. INCOME LINES 1 through 3: Complete these line items as indicated on Form K-40. If any are negative numbers, shade the minus [-] 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 (Standard deduction or itemized deductions): If you did not itemize your deductions on your federal return, you may choose to itemize your deductions or claim the standard deduction on your Kansas return whichever is to your advantage. 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 - 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 - $3,605 Married Filing Joint - $8,240 Head of Household - $6,180 Married Filing Separate - $4,120 If you or your spouse is over 65 and/or blind , complete WORKSHEET I, Standard Deduction for People 65 or Older and/or Blind, to determine your standard deduction. WORKSHEET - Standard Deduction for People 65 or Older and/or Blind Answer yes or no to the following questions: Were you 65 or older? Were you blind? Was your spouse 65 or older? Was your spouse blind? Filing status Number of YES answers above Enter on line 4: Single 1 $ 4,455 Single 2 $ 5,305 Married Filing Joint 1 $ 8,940 Married Filing Joint 2 $ 9,640 Married Filing Joint 3 $ 10,340 Married Filing Joint 4 $ 11,040 Married Filing Separate 1 $ 4,820 Married Filing Separate 2 $ 5,520 Married Filing Separate 3 $ 6,220 Married Filing Separate 4 $ 6,920 Head of Household 1 $ 7,030 Head of Household 2 $ 7,880 Kansas Itemized Deductions You may itemize your deductions on your Kansas return even if you did not itemize your deductions on your federal return. To compute your Kansas itemized deductions you must complete Kansas Schedule A. LINE 5 (Exemption allowance): From Total Kansas Exemption Amount, front of form K-40. LINE 6 (Total deductions): Add lines 4 and 5 and enter result. LINE 7 (Taxable income): Subtract line 6 from line 3; if less than zero, enter 0. TAX COMPUTATION LINE 8 (Tax): If line 7 is $100,000 or less , use the Tax Tables to find the amount of your tax. If line 7 is more than $100,000 , you will need to use the Tax Computation Worksheet 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. LINE 9 (Nonresident percentage): Enter the percentage from Schedule S, line B23. If 100%, enter 100.0000. LINE 10 (Nonresident tax): Multiply line 8 by the percentage on line 9 and enter the result on line 10. LINE 11 (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 Employees' 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 (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 on line 12. CREDITS LINE 13 (Credit for taxes paid to other states): If you paid income tax to another state, you may be eligible for a credit against your Kansas tax liability. If you had income from a state that has no state income tax, make no entry on line 13. If you are eligible for a tax credit paid to another state, the credit amount cannot exceed the tax liability shown on the other state's 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. Important - To 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 state's W-2 forms are NOT acceptable. The amount of income tax paid to another state by an S corporation or partnership that is included in Kansas adjusted gross income of a resident individual, resident estate or resident trust who is a member, shareholder, or partner of such, S corporation or partnership, shall be considered income tax paid to another state by such resident individual, resident estate, or resident trust. 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. Important - If claiming a foreign tax credit, and you completed federal Form 1116, enclose a copy with your Kansas return. Worksheet for Foreign Tax Credit 2025 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 state's 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. Important - Your credit is NOT the amount of tax withheld in the other state(s); it is determined from the "Worksheet for Residents" that follows. Complete the tax return(s) for the other state(s) and the income or earnings tax return filed with any local jurisdiction. If a return was not required for the local jurisdiction, complete a local return showing the amount of tax paid to the local jurisdiction and include it with your K-40 before using the worksheet. The amount of income tax paid to another state includes tax paid to that state and to any local 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. Worksheet for Residents

1. 2025 income tax that was actually paid to the other state (including political subdivisions thereof): $__
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 line 13, 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: you were a Kansas resident for part of the year; your total income reported to Kansas includes income earned in the other state while you were a Kansas resident; and, you were required to pay taxes on that other state's income. Complete 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. 2025 tax that was paid to the other state: $__
2. Total income tax (line 12, Form K-40): $__
3. Other state's adjusted source income. (In many states the adjusted source income is reported on an income allocation schedule, which should show the amount to enter here): $__
4. Modified Kansas source income (line B21, Part B of Schedule S): $__
5. Income earned in the other state while a Kansas resident (amount of adjusted source income in the other state for which you are taking a tax credit and included in your Kansas adjusted gross income KAGI): $__
6. Percentage limitation (divide line 5 by line 3): %__
7. Other state's 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 on line 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 (Credit for child and dependent care expenses): This credit is available to residents only - nonresidents and part-year residents are not eligible. Multiply amount of credit allowed against your federal tax liability (federal Form 2441) by 50% and enter the result on line 14. Line 15 (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. Apprenticeship Credit - K-24 Affordable Housing Tax Credit - K-25 Aviation / Aerospace Tax Credit - K-26 Kansas Housing Investor Credit - K-27 Attracting Powerful Economic Expansion Tax Credit - K-28 Short Line Railroad Tax Credit - K-29 Angel Investor Credit - K-30 Center for Entrepreneurship Credit - K-31 Business and Job Development Credit (for carry forward use only) - K-34 Historic Preservation Credit - K-35 Schedule K-37 - Disabled Access Credit Eisenhower Foundation Credit - K-43 Disability Employment Credit - K-44 Friends of Cedar Crest Association Credit - K-46 Adoption Credit - K-47 Technology Enabled Fudiciary Financial Institutions Credit - K-48 Research and Development Credit - K-53 Venture and Local Seed Capital Credit (for carry forward use only) - K-55 Child Daycare Assistance Credit - K-56 High Performance Incentive Program Credit (HPIP) - K-59 Community Service Contribution Credit - K-60 Individual Development Account Credit - K-68 Kansas Targeted Employment Credit - K-69 Low Income Student Scholarship Credit - K-70 (2022) , K-70 (2023) Storage and Blending Equipment Credit (for carry forward use only) - K-82 Electric Cogeneration Facility Credit (for carry forward use only) - K-83 Kansas Community College and Technical College Contribution Credit - K-84 (2022) , K-84 (2023) Owners Promoting Employment Across Kansas (PEAK) Credit - K-88 Rural Opportunity Zone Credit - K-89 Teacher's Purchases of Classroom Supplies Tax Credit - K-91 (2022) , K-91 (2023) Commercial Restoration and Preservation Credit - K-92 Kansas Workforce Retention Credit - K-93 Kansas Pregnancy Resource Act Credit - K-94 LINE 16 (Subtotal): Subtract lines 13, 14 and 15 from line 12 and enter the result. LINE 17 (Earned income tax credit (EITC)): This credit is for residents only - not part-year residents or nonresidents - and is a percentage of the federal EITC. Complete the following worksheet to determine your Kansas credit amount. Important - If 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 . 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 16 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 22 of Form K-40. Then enter amount from line 4 on line 23 of Form K-40. If line 4 is a negative figure, enter the amount from line 2 above on line 22 of Form K-40. Then enter zero (0) on line 23 of Form K-40. LINE 18 (Total tax balance): Subtract line 17 from line 16 and enter result (cannot be less than zero). WITHHOLDING AND PAYMENTS LINE 19 (Kansas income tax withheld): Add the Kansas withholding amounts shown on your W-2 forms and/or 1099 forms and enter the total on line 19. The 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. LINE 20 (Estimated tax paid): Enter the total of your 2025 estimated tax payments plus any 2024 overpayment you had credited forward to 2025. LINE 21 (Amount paid with Kansas extension): Enter the amount paid with your request for an extension of time to file. LINE 22 (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 22. LINE 23 (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 24 (Payments remitted with original return): Use this line ONLY if you are filing an amended K-40 for the 2025 tax year. Enter the amount of money you remitted to the Department of Revenue with your original 2025 return. Also include the amount of a pending debit transaction you may have scheduled with your original return. LINE 25 (Credit for taxes paid on the K-120S): Enter the "Kansas Tax @ 5.58%" paid on your behalf by each electing pass through entity in which you are a partner, shareholder or member. This amount can be found on Form K-9, Statement of Partnership or S Corporation Tax Paid, Part C. Enclose all form K-9's with the filing of your Kansas individual income tax return. LINE 26 (Overpayment from original return): Use this line ONLY if you are filing an amended K-40 for the 2025 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. Negative numbers will not be accepted. LINE 27 (Total refundable credits): Add lines 19 through 25 and subtract line 26. Enter result on line 27. BALANCE DUE LINE 28 (Underpayment): If your tax balance on line 18 is greater than your total credits on line 27, enter the difference on line 28. If the amount on line 28 is not paid by the due date, penalty and interest will be added (see rules outlined for lines 29 and 30). 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 29 (Interest): Using the amount on line 28, compute interest at .6667% for each month (or fraction thereof) from the original due date of the return. LINE 30 (Penalty): Using the amount on line 28, compute penalty at 1% per month (or fraction thereof) from the original due date of the return. The maximum penalty is 24%. LINE 31 (Estimated tax penalty): An estimated tax penalty may be due if the total of your withholding (line 19 and tax credits lines 22 and 23) subtracted from line 18 is $500 or more. Complete Schedule K-210 to determine the penalty amount to enter on line 31. There are two exceptions: 1) if withholdings and/or estimated payments (lines 19 and 20) equal or exceed 100% of the prior year's tax liability (line 19 from last year's return) or, 2) if your withholdings and/or estimated payments (lines 19 and 20) equal or exceed 90% of this year's total income tax (line 18). Important - If at least two-thirds of your income is from farming or fishing, mark an "X" in the box on line 31. The K-210 is available here . LINE 32 (Amount you owe): Add lines 28 through 31 and enter the total on line 32. 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 35 through 42, 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 tax: credit card, direct payment, or check/money order. Credit Card Payment by credit card is available online through third-party vendors. Visit our Electronic Services website at https://www.ksrevenue.gov/taxpayment.html 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 785-368-8222; or log into our KDOR Customer Service Center 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 - For example, if you file your return on March 20 and elect Direct Payment, you can have your bank account debited on the due date (see When to File ). With Direct Payment, you are also assured that your payment is made on time. Direct payment authorizations on returns filed by midnight of the due date (see page 4) are considered to be timely paid. Important - You should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account. Direct Payment saves time - 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 785-368-8222 by 4:00 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, and make it payable to Kansas Income Tax . If making a payment for someone else (i.e., daughter, son, parent), write that person's name, telephone number, and last 4 digits of their Social Security number (as shown in the example above) on the check. DO NOT send cash. DO NOT staple or tape your payment to the K-40V or K-40 - instead, enclose it loosely with your return. Returned checks: A fee of $30.00 plus costs for a registered letter will be charged on all returned checks. OVERPAYMENT LINE 33 (Overpayment): If your tax balance, line 18, is less than your total credits, line 27, enter the difference on line 33. Note: An overpayment less than $5 will not be refunded but may be carried forward as a credit to next year's return (line 34), or contributed to any of the donation programs on lines 35 through 42. LINE 34 (Credit forward): Enter the portion of line 33 you wish to have applied to your 2026 Kansas estimated income tax (must be $1 or more). If the amount is less than $5, you may carry it forward to 2026 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 35 through 42 - 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. LINE 35 (Chickadee checkoff): Contributions to the Chickadee Checkoff Program are allocated to programs focused on species, habitat, outreach, and education. These programs allow us to address multiple objectives within our State Wildlife Action Plan. Specific projects include: Assess and monitor populations of Kansas Species of Greatest Conservation Need. Assess impacts of development actions on endangered species. Fund experiential learning opportunities for elementary, middle, and high school students. Preparation and publication of education materials Support citizen science and watchable wildlife opportunities To contribute, enter $1 or more on line 35. For more information visit https://chickadeecheckoff.com/ LINE 36 (Meals on Wheels contribution program for senior citizens): 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 disabled 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 36. LINE 37 (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 37. LINE 38 (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 38. LINE 39 (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 39. LINE 40 (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 40. LINE 41 (School district contribution fund): Contributions to this fund help finance education for students in school districts across Kansas. Your donation of $1 or more will go to the school district of your choice by entering the three-digit school district number in the spaces provided in line 41. Visit our website at https://www.ksrevenue.gov/pdf/SchoolDistricts.pdf for a list of school districts within Kansas. LINE 42 (Kansas Historic Site contribution fund): The funds for each Kansas Historic site are used for the operation, maintenance,and preservation of the site. Contributions to this fund are allocated accordingly based on the taxpayer's choosing. To contribute, enter $1 or more on line 42 and also indicate the appropriate historic site number __. (See corresponding number next to each historic site listed below and enter the number for the historic site you wish your donation to be credited towards here). For a complete list of Kansas Historic Sites see below. For a detailed description of each historic site, follow link. https://www.ksrevenue.gov/hsdescription.html

1. Constitution Hall - Lecompton, Douglas County
2. Cottonwood Ranch - Studley, Sheridan County
3. First Territorial Capitol - Fort Riley, Geary County
4. Fort Hays - Hays, Ellis County
5. Goodnow House - Manhattan, Riley County
6. Grinter Place - Kansas City, Wyandotte County
7. Hollenberg Pony Express Station - Hanover, Washington County
8. John Brown Museum - Osawatomie, Miami County
9. Kaw Mission State Historic Site - Council Grove, Morris County
10. Last Chance Store State Historic Site - Council Grove, Morris County
11. Marais des Cygnes Massacre - Trading Post vicinity, Linn County
12. Mine Creek Civil War Battlefield - Pleasanton vicinity, Linn County
13. Pawnee Indian Museum - Republic vicinity, Republic County
14. Pawnee Rock State Historic Site - Pawnee Rock, Barton County
15. Red Rocks, home of the William Allen White Family - Emporia, Lyon County
16. Shawnee Indian Mission - Fairway, Johnson County
17. Charles Curtis House State Historic Site - Topeka, Shawnee County

LINE 43 (Refund): Add lines 34 through 42 and subtract line 33. This is your refund amount. If line 43 is less than $5 it will not be refunded, however, you may carry it forward to be applied to your 2026 Kansas income tax liability (enter the amount on line 34). If you carry it forward, remember to claim it as an estimated payment on your 2026 return. Or, you may apply a refund less than $5 to one of the donation programs on lines 35 through 42. 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 - file electronically! 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 executor/executrix. If it is a joint return filed by the surviving spouse, indicate on the spouse's signature line "Deceased" and the date of death. If a refund is due, enclose the required documents ( see instructions for Deceased Taxpayers ). 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 director's designee to discuss your return and enclosures with your tax preparer. If a paid preparer is completing your return, they must sign and provide their Preparer Tax Identification Number (PTIN). Mailing your return: Before mailing your income tax return, be sure you have: 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 Schedule A 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 a copy of your federal return (1040, applicable Schedules A-F and Schedules 1-3).

# Schedule S Instructions

CAUTION: Line numbers on Schedule S that reference federal Form 1040 are from the 2024 tax forms and subject to change for 2025. PART A - 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 A8. 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 12/31/87 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 states' 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 Employees' Retirement System (KPERS); and regular and special members of the Kansas Police and Firemen's 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 A14. Make no entry on this line unless you also made contributions to KPERS during 2025 (for example, you retired during 2025). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2025, include on line A2 your 2025 KPERS contributions and follow the instructions for line A25. LINE A3: If you have a Kansas expensing recapture amount from Schedule K-120EX, enter the amount on line A3 and enclose a copy of your completed K-120EX and federal Form 4562. LINE A4: Enter the amount of any charitable contribution claimed on your federal return used to compute Low Income Student Scholarship credit on Schedule K-70. LINE A5: Business interest expense carryforward deduction. (I.R.C. § 163(j)). Enter the amount of any interest expense paid or accrued in a previous tax year but allowed as a federal deduction pursuant to IRC §163 in the current tax year. Interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable if the limitation of IRC §163(j) did not exist. Line A6: Unqualified withdrawals from first-time home buyer savings account. For all taxable years beginning after December 31, 2021, enter the amount of any contributions to, or earnings from, a first time home buyers savings account if distributions from the account were not used to pay for expenses or transactions authorized pursuant to K.S.A. 58-4904, and amendments thereto, or were not held for the minimum length of time required pursuant to K.S.A. 58-4904, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving payable on death beneficiary pursuant to K.S.A. 58-4904(e), and amendments thereto. Line A7: Unqualified withdrawals from an Adoption Savings Account: Enter on line A7, as an addition modification, the amount of any contributions to, or earnings from, an adoption savings account if distributions from the account were not used to pay for expenses or transactions authorized by law or were not held for the minimum length of time as required by K.S.A. 38-2504, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving payable on death beneficiary pursuant to K.S.A. 38-2504, and amendments thereto. LINE A8: Enter amounts for the following additions. 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 2025 for that prior year. 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 to determine these amounts. Community Service Contribution Credit. Charitable contributions claimed on your federal return or your Kansas Schedule A used to compute the community service contribution credit on Schedule K-60. A Qualified Tuition Program (as defined under IRC Section 529). Enter amount of any "nonqualified withdrawal". Amortization - 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. 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. Abortion Expenses. Total amount of credit(s) allowed on your federal return that includes coverage of, reimbursement for, or credit/partial credit for, abortion or abortion expenses. LINE A9: Add lines A1 through A8 and enter result on line A9. 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 A10 through A25. LINE A10: Social Security Benefits. Enter from Line 1 of Form K-40 the amount of social security benefits received in 2024 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 A11: KPERS Lump dum distributions exempt from Kansas Income Tax. 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 A12: Interest on U.S. Government obligations. 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 U.S. Savings Bonds, U.S. Treasury Bills, and the Federal Land Bank. You must reduce the interest amount 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 U.S. Government obligation interest deduction claimed, as it may be requested by the 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 A13: State or local Income Tax refund. Enter any state or local income tax refund included as income on your federal return. LINE A14: Retirement benefits specifically exempt from Kansas Income Tax. If you are receiving retirement benefits/pay, 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. Federal Civil Service Retirement or Disability Fund payments and any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed Forces including Thrift Savings Plans. Retirement plans administered by the U.S. Railroad Retirement Board, including U.S. Railroad Retirement Benefits, tier I, tier II, dual vested benefits, and supplemental annuities Kansas Public Employees' Retirement (KPERS) annuities Kansas Police and Firemen's Retirement System pensions Distributions from Police and Fire Department retirement plans for the city of Overland Park, Kansas Kansas Teachers' Retirement annuities Kansas Highway Patrol pensions Kansas Justices and Judges Retirement System annuities Board of Public Utilities pensions Income 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 Amounts received by retired employees of Washburn University as retirement and pension benefits under the university's retirement plan Certain pensions received from Kansas first class cities that are not covered by KPERS LINE A15: Military compensation of a nonresident servicemember. Enter amount of military compensation earned in tax year 2025 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 A16: Enter Contributions deposited into a Kansas 529 Education Savings Account (Learning Quest, Quest529, or the Schwab 529 Education Savings Plan) or a qualified tuition program (as defined under IRC Section 529) established by another state, up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint. You may have your direct deposit refund sent directly to your Kansas 529 education savings account. Visit https://treasurer.ks.gov/learn_quest.html for details about saving money for education. LINE A17: Armed forces recruitment, sign-up, or retention bonus. 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 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 A18: Global intangible low-taxed income (GILTI) (I.R.C. § 951A). For all taxable years commencing after December 31, 2020, enter 100% of global intangible low-taxed income under section 951A of the federal internal revenue code of 1986, that is included in federal taxable income before any deductions allowed under section 250(a)(1)(B) of such code. LINE A19: Disallowed business interest deduction (I.R.C. §163(j)). For all taxable years commencing after December 31, 2020, the amount of any interest expense paid or accrued in the current taxable year and disallowed as a deduction pursuant to section 163(j) of the federal internal revenue code. An interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable pursuant to section 163 of the federal internal revenue code if the limitation pursuant to section 163(j) of the federal internal revenue code did not exist. LINE A20: Disallowed business meal expenses (I.R.C. § 274). For taxable years commencing after December 31, 2020, enter the amount disallowed as a deduction from federal taxable income pursuant to section 274 of the federal internal revenue code of 1986 for meal expenditures shall be allowed to the extent such expense was deductible for determining federal income tax and was allowed and in effect on December 31, 2017. LINE A21: Contributions to an Achieving a Better Life Experience (ABLE) Account. Enter contributions deposited to an ABLE account established under the Kansas ABLE savings program or a qualified ABLE program established and maintained by another state or agency or instrumentality thereof (as defined under I.R.C. § 529A) up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint. For all taxable years beginning after December 31, 2022, contributions made to a qualified tuition program account or a qualified ABLE program account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification pursuant to this paragraph in more than one taxable year. For details about ABLE saving accounts for qualified disability expenses, please visit Kansas ABLE Saving Plans at https://savewithable.com/ks/home.html . LINE A22: Kansas expensing deduction. Enter the amount of your Kansas expensing deduction from Schedule K-120EX and enclose a copy of your completed K-120EX and federal Form(s) 4562. Also enclose any schedule necessary to enable the Department of Revenue to reconcile the federal Form 4562 amounts to the expensing claimed on the K-120EX. Important - The deduction must qualify under IRC Section 168: Modified accelerated cost recovery system (MACRS). LINE A23: Qualified Contributions to a first-time home buyer saving account. For all taxable years beginning after December 31, 2021, enter (1) the amount contributed to a first-time home buyer savings account pursuant to K.S.A. 58-4903, and amendments thereto, in an amount not to exceed $3,000 for an individual or $6,000 for a married couple filing a joint return; or (2) amounts received as income earned from assets in a first-time home buyer savings account. For all taxable years beginning after December 31, 2022, contributions made to a first-time home buyer savings account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification in more than one taxable year. Enclose Kansas Schedule FHBS. LINE A24: Qualified Contributions to an adoption savings account. Enter on line A24, as a subtraction modification, the amount contributed to an adoption savings account, in an amount not to exceed $6,000 for an individual or $12,000 for a married couple filing a joint return, per account, and amounts received as income earned from assets in an adoption savings account. LINE A25: Enter a total of the following subtractions from your federal AGI. You may not subtract the amount of your income reported to another state. Kansas Venture Capital, Inc. Dividends. Dividend income received from Kansas Venture Capital, Inc. KPERS Lump Sum Distributions. Employees who terminated KPERS employment after 7/1/84, and elect to receive their contributions in a lump sum distribution will report their taxable contributions on their federal return. Subtract the amount of the withdrawn accumulated contributions or partial lump-sum payment(s) to the extent either is included in federal AGI. Partnership, S Corporation, or Fiduciary Adjustments. The proportionate share of any required subtraction adjustments on income 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. S Corporation Privilege Adjustment. If you are a shareholder in a bank, savings and loan, or other financial institution that is organized as an S corporation, enter the portion of any income received that was not distributed as a dividend. This income has already been taxed on the privilege tax return filed by the S corporation financial institution. Sale of Kansas Turnpike Bonds. Gain from the sale of Kansas turnpike bonds that was included in your federal AGI. Electrical Generation Revenue Bonds. Gain from the sale of electrical generation revenue bonds, included in your federal AGI. Native American Indian Reservation Income. Income earned on a reservation by a native American Indian residing on his or her tribal reservation, to the extent it is included in federal AGI. Amortization - Energy Credits. Allowable amortization deduction relating to credit schedule K-73, K-77, K-79, K-82 or K-83, and the allowable amortization deduction for carbon dioxide capture, sequestration or utilization machinery and equipment, or waste heat utilization system property. Note: 55% of the amortization costs may be subtracted in the first year and 5% for each of the succeeding nine years. Organ Donor Expenses. Unreimbursed travel, lodging, and medical expenditures incurred by you or your dependent, while living, for the donation of human organ(s) to another person for transplant; to the extent that the expenditures are included in your federal AGI. This subtraction modification cannot exceed $5,000. See NOTICE 14-03 for more information. Exclusion of compensation fraudulently obtained by another person. An individual whose identity has been fraudulently used to obtain unemployment compensation, or other compensation, which was never received by the individual, but has been included in the individuals compensation of federal adjusted income, may subtract the compensation included in federal adjusted gross income. LINE A26: Add lines A10 through A25 and enter result. LINE A27: Subtract line A26 from line A9 and enter the result here and on line 2 of Form K-40. If line A27 is larger than line A9 (or if line A9 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 - 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 2025 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 "earned" 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 U.S., 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 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 payer's Kansas source income divided by the payer's total income. LINE B16: Enter only those moving expenses for members of the armed forces incurred in 2025 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. One-half of Self-Employment Tax Deduction - the portion of the federal deduction applicable to self-employment income earned in Kansas. Self-Employed Health Insurance Deduction - payments for health insurance on yourself, your spouse, and dependents applicable to self-employment income earned in Kansas. Student Loan Interest Deduction - interest payments made while a Kansas resident. Self-employed SEP, SIMPLE and qualified plans - amount of the federal deduction applicable to income earned in Kansas. Business expenses for Reservists, Artists and fee-basis government officials - the portion of the federal deduction applicable to income earned in Kansas. Health Savings Account Deduction - the portion of the federal deduction applicable to income earned in Kansas. Educator Expenses - the portion of the federal deduction applicable to income earned in Kansas.

• This is the list of allowed federal adjustments as of publication of these instructions (in addition to those on lines B13 through B16). You may enter on line B17 any federal adjustment allowed by federal law for tax year 2025 (not already entered on lines B13 through B16).

LINE B18: Add lines B13 through B17 and enter result. LINE B19: Subtract line B18 from B12 and enter result. LINE 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 (-) 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 100.0000. Enter the result here and on line 9 of Form K-40. CAUTION: References to the federal form numbers listed on the Kansas forms K-40, Schedule S and Schedule A may have changed. Do not rely solely upon referenced numbers for calculating your Kansas Itemized Deductions. Please look at the requested information and locate this on your federal form(s) to ensure accurate calculation and to avoid any processing delays .

# Kansas Schedule A Instructions

CAUTION: Line numbers on Kansas Schedule A that reference federal Form Schedule A are from the 2024 tax forms and subject to change for 2025. Itemized Deduction Computation Individual taxpayers may choose to either itemize their individual nonbusiness deductions or claim a standard deduction. If your Kansas itemized deductions are greater than the Kansas standard deduction for your filing status, it will be to your advantage to complete and file Kansas Schedule A. If the Kansas standard deduction for your filing status is greater than the amount of Kansas itemized deductions you can substantiate, it is to your advantage to claim the Kansas standard deduction. Use Kansas Schedule A, Kansas Itemized Deductions Schedule to calculate your Kansas itemized deductions. Your Kansas itemized deductions may be different from your federal itemized deductions as some federal deductions are not allowed on your Kansas return. MEDICAL AND DENTAL EXPENSES Skip lines 1 through 4 if you are not deducting medical and dental expenses. Kansas allows 100% of the expenses for medical care allowable as deductions in section 213 of the federal internal revenue code. Medical care means amounts paid for the following: diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, transportation primarily for and essential to medical care, qualified long-term care services as defined in section 7702B(c) of the internal revenue code, or insurance covering medical care or for any qualified long-term care insurance contract as defined in section 7702B(b) of the internal revenue code. Line 1: (Medical and dental expenses) If you filed federal Schedule A and entered an amount on line 1 of federal Schedule A, enter that amount on line 1 of Kansas Schedule A. If you did not file federal Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received by you from insurance or other sources. Include amounts you paid for doctors, dentists, nurses, hospitals, prescription medicines and drugs or insulin. Also include the total amount you paid for insurance premiums for medical and dental care, amounts paid for transportation and lodging, and other expenses such as hearing aids, dentures, eyeglasses, and contact lenses. If your insurance company paid your doctor or dentist directly for part of your medical expenses and you paid only the amount that remained, include in your medical expenses ONLY the amount you paid. Do not include insurance premiums paid by your employer. In general, you can include medical and dental bills you paid in 2025 for yourself and your spouse and all dependents you claim on your return. Federal Publication 502, Medical and Dental Expenses, describes the types of expenses you can and cannot deduct in greater detail. Line 2: (Federal adjusted gross income) Enter the amount from Federal Form 1040 or 1040-SR, line 11b. Line 3: (Federal limitation) Multiply line 2 by 7.5%. Line 4: (Total medical and dental expenses) Subtract line 3 from line 1. If line 3 is greater than line 1, enter zero. TAXES YOU PAID Skip lines 5 through 7 if you are not deducting taxes you paid. Kansas allows 100% of the amount of taxes on real and personal property as provided in section 164(a) of the federal internal revenue code. In general, you may deduct state and local real property taxes as well as state and local personal property taxes. The 40,000 ($20,000 if married filing separate) federal cap on the itemized deduction for state and local taxes calculated on federal form 1040, Schedule A, line 5e, does not apply for Kansas purposes. Taxpayers may deduct all state and local real estate and property taxes paid, independent of the federal dollar limitation. Line 5: (State and local real estate taxes) Enter on line 5 the state and local taxes you paid on real estate you own that wasn't used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes. Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take. If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2025. Line 6: (State and local personal property taxes) Enter on line 6 the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. See federal instructions for Schedule A for additional information. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car's value and part was based on its weight. You can deduct only the part of the fee that was based on the car's value. Line 7: (Total taxes you paid) Add lines 5 and 6 and enter result on line 7. INTEREST YOU PAID Skip lines 8 and 9 if you are not deducting interest you paid. Kansas allows 100% of the qualified residence interest paid as provided in section 163(h) of the federal internal revenue code with respect to any qualified residence, including mortgage insurance premiums. You cannot deduct personal interest. However, you can deduct qualified home mortgage interest. A home mortgage is any loan that is secured by your main home or second home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages. Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take. Line 8: (Home mortgage interest and points checkbox) If you didn't use all of your home mortgage loans to buy, build or improve your home check the box. See federal instructions for Schedule A for additional information. Line 8a: (Home mortgage interest and points) reported to you on federal Form 1098). Enter the home mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement unless one or more of the limits on home mortgage interest apply to you. See federal instructions for Schedule A for additional information. Line 8b: (Home mortgage interest not reported to you on Form 1098) Enter the home mortgage interest you paid to a recipient who didn't provide you with a Form 1098. If the recipient was the person from whom you bought the home, enter the person's name, address and social security number (SSN) if an individual, or employer identification number (EIN) in the space provided. Line 8c: (Points not reported to you on Form 1098) Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See federal publication 936, Home Mortgage Interest Deduction to compute the amount you can deduct and for more information. Line 8d: (Reserved for future use) Line 9: (Total interest you paid) Add lines 8a through 8c and enter result on line 9. GIFTS TO CHARITY Skip lines 10 through 13 if you are not deducting gifts you made to a charity. Kansas allows 100% of the charitable contributions that qualify as deductions in section 170 of the federal internal revenue code. You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. See federal publication 526, Charitable Contributions for limitations and other details. You may deduct contributions that are cash, property, or out-of-pocket expenses you paid to do volunteer work for qualified organizations. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledgment from the charitable organization showing the amount of any money contributed, a description (but not value) of any property donated and whether the organization did or didn't give you any goods or services in return for your contribution. To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Be sure to keep records of all your contributions, including pay statements if you made cash contributions through payroll deductions, receipts, written statements from organizations, and any appraisals or other required documentation. Unless directed otherwise, keep all statements and other documentation with your tax records as we may request to see them at a later time. In general, you may not deduct contributions to charitable organizations, to the extent that you receive a state tax credit in return for your contribution. You may not deduct political contributions or dues you paid to fraternal orders or similar groups or the value of services you performed or benefits you received in connection with your contribution. You may not deduct any amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university's stadium. See federal publication 526, Charitable Contributions, for more details. Line 10: (Gifts by cash or check) Enter on line 10 the total value of gifts you made in cash or by check (including out-of-pocket expenses), unless a limit on deducting gifts applies to you. See federal publication 526, Charitable Contributions, for more details. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see federal publication 526, Charitable Contributions, for information on the records you must keep. Don't attach the record to your tax return. Instead, keep it with your other tax records. Line 11: (Gifts other than by cash or check) Enter the total value of your contributions of property other than by cash or check, unless a limit on deducting gifts applies to you. See federal publication 526, Charitable Contributions for more information. Retain federal form 8283 if you made non-cash contributions in excess of $500, as it may be requested by the Department of Revenue at a later date. Line 12: (Carryover from prior year) You may have contributions that you couldn't deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See federal publication 526, Charitable Contributions for details. Line 13: (Total gifts to charity) Add lines 10 through line 12 and enter result on line 13. TOTAL KANSAS ITEMIZED DEDUCTIONS Line 14: (Total Kansas itemized deductions) Add lines 4, 7, 9 and 13. Enter result here and on line 4, form K-40. CAUTION: References to the federal form numbers listed on the Kansas forms K-40, Schedule S and Schedule A may have changed. Do not rely solely upon referenced numbers for calculating your Kansas Itemized Deductions. Please look at the requested information and locate this on your federal form(s) to ensure accurate calculation and to avoid any processing delays.

# 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 and/or estimated tax payments. If your 2025 tax due (line 18 of Form 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, 2026. 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, 2026, you may be exempt from any penalty for underpayment of estimated tax. If exempt, write "Exempt-farmer/fisher" 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, 2026, 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 19, Form K-40) was zero, then enter zero on line 3 of this schedule. PART I - EXCEPTIONS TO THE PENALTY You are NOT subject to a penalty if your 2025 tax payments (line 8) equal or exceed the amounts for one of the exceptions (lines 9 or 10a or 10b) 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 estimated tax payments made from January 1 through September 15, 2025. LINE 7: Multiply the amount from line 25 of the K-40 by the percentage shown in each column of line 7. LINE 8: For each column, add lines 5, 6, and 7 and enter the result on line 8. LINE 9: Exception 1 applies if the amount on line 8 of a column equals or exceeds the amount on line 9 for the same column. Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 9. If the amount on line 8 (for each column) is equal to or greater than the amount on line 9 (for each column) - no penalty is due and no further entries are required. LINE 10: Exception 2 applies if your 2025 tax payments equal or exceeds 90% (66 2/3% for farmers and fishers) of the tax on your annualized income for these 2025 periods: January 1 - March 31: Multiply income by 4 January 1 - May 31: Multiply income by 2.4 January 1 - August 31: Multiply income by 1.5 January 1 - December 31: Multiply income by 1 This exception applies if the amount on line 8 exceeds the amount on line 10a or 10b (as applicable). If you are a farmer or fisher, you will only complete the last column on line 10b. For example, to figure the first column, total your income from January 1 to March 31, 2025 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 8 (for each column) is equal to or greater than the amount on line 10a (for each column), or line 10b, for farmers or fishers - no penalty is due and no further entries are required. PART II - FIGURING THE PENALTY LINE 11: Enter on line 11 the amount of underpayment of tax, which is the lesser of one of the following computations: Line 9 less line 8; or, Line 10a less line 8; or, Line 10b less line 8 LINE 12: This line contains the due date of each installment for a calendar year taxpayer. LINE 13: The number of days on line 13 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 13 and compute the number of days on each quarter to the date paid. EXAMPLE: If you paid the 6/15/25 installment on 6/28/25 the number of days to enter on line 13, column 2 will be computed from 6/15/25 to 6/28/25, which equals 13 days. If you then paid the next quarter timely at 9/15/25, the number of days will be from 9/15/25 to 1/15/26, which equals the 122 days (107 already entered + 15). LINE 14: 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 1/1/26 to 1/15/26. If you did not make timely payments, you should disregard the precomputed number of days on line 14 and compute the number of days on each quarter to the date paid. If you file your return prior to 1/15/26, enter in the third column the number of days from 1/1/25 to the date filed and disregard the precomputed number of days (15) entered on line 14. The fourth column must be completed by you. Enter the number of days from 1/15/26 to the date the return was filed and paid. LINES 15 and 16: Penalty is computed to 12/31/25 at 9% and from 1/1/26 to the date the tax was paid or 4/15/26, whichever is earlier, at 8%. LINE 17: For each column, add lines 15 and 16 and enter the result on line 17. LINE 18: Add the amounts on line 17 together and enter the result on line 18. Also enter this amount on Form K-40, line 31, Estimated Tax Penalty.

# 2025 KANSAS TAX TABLE (for taxable income to $100,000)

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. If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 26 50 2 2 51 100 4 4 101 150 7 7 151 200 9 9 201 250 12 12 251 300 14 14 301 350 17 17 351 400 20 20 401 450 22 22 451 500 25 25 501 550 27 27 551 600 30 30 601 650 33 33 651 700 35 35 701 750 38 38 751 800 40 40 801 850 43 43 851 900 46 46 901 950 48 48 951 1,000 51 51 1,001 1,050 53 53 1,051 1,100 56 56 1,101 1,150 59 59 1,151 1,200 61 61 1,201 1,250 64 64 1,251 1,300 66 66 1,301 1,350 69 69 1,351 1,400 72 72 1,401 1,450 74 74 1,451 1,500 77 77 1,501 1,550 79 79 1,551 1,600 82 82 1,601 1,650 85 85 1,651 1,700 87 87 1,701 1,750 90 90 1,751 1,800 92 92 1,801 1,850 95 95 1,851 1,900 98 98 1,901 1,950 100 100 1,951 2,000 103 103 2,001 2,050 105 105 2,051 2,100 108 108 2,101 2,150 111 111 2,151 2,200 113 113 2,201 2,250 116 116 2,251 2,300 118 118 2,301 2,350 121 121 2,351 2,400 124 124 2,401 2,450 126 126 2,451 2,500 129 129 2,501 2,550 131 131 2,551 2,600 134 134 2,601 2,650 137 137 2,651 2,700 139 139 2,701 2,750 142 142 2,751 2,800 144 144 2,801 2,850 147 147 2,851 2,900 150 150 2,901 2,950 152 152 2,951 3,000 155 155 3,001 3,050 157 157 3,051 3,100 160 160 3,101 3,150 163 163 3,151 3,200 165 165 3,201 3,250 168 168 3,251 3,300 170 170 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 3,301 3,350 173 173 3,351 3,400 176 176 3,401 3,450 178 178 3,451 3,500 181 181 3,501 3,550 183 183 3,551 3,600 186 186 3,601 3,650 189 189 3,651 3,700 191 191 3,701 3,750 194 194 3,751 3,800 196 196 3,801 3,850 199 199 3,851 3,900 202 202 3,901 3,950 204 204 3,951 4,000 207 207 4,001 4,050 209 209 4,051 4,100 212 212 4,101 4,150 215 215 4,151 4,200 217 217 4,201 4,250 220 220 4,251 4,300 222 222 4,301 4,350 225 225 4,351 4,400 228 228 4,401 4,450 230 230 4,451 4,500 233 233 4,501 4,550 235 235 4,551 4,600 238 238 4,601 4,650 241 241 4,651 4,700 243 243 4,701 4,750 246 246 4,751 4,800 248 248 4,801 4,850 251 251 4,851 4,900 254 254 4,901 4,950 256 256 4,951 5,000 259 259 5,001 5,050 261 261 5,051 5,100 264 264 5,101 5,150 267 267 5,151 5,200 269 269 5,201 5,250 272 272 5,251 5,300 274 274 5,301 5,350 277 277 5,351 5,400 280 280 5,401 5,450 282 282 5,451 5,500 285 285 5,501 5,550 287 287 5,551 5,600 290 290 5,601 5,650 293 293 5,651 5,700 295 295 5,701 5,750 298 298 5,751 5,800 300 300 5,801 5,850 303 303 5,851 5,900 306 306 5,901 5,950 308 308 5,951 6,000 311 311 6,001 6,050 313 313 6,051 6,100 316 316 6,101 6,150 319 319 6,151 6,200 321 321 6,201 6,250 324 324 6,251 6,300 326 326 6,301 6,350 329 329 6,351 6,400 332 332 6,401 6,450 334 334 6,451 6,500 337 337 6,501 6,550 339 339 6,551 6,600 342 342 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 6,601 6,650 345 345 6,651 6,700 347 347 6,701 6,750 350 350 6,751 6,800 352 352 6,801 6,850 355 355 6,851 6,900 358 358 6,901 6,950 360 360 6,951 7,000 363 363 7,001 7,050 365 365 7,051 7,100 368 368 7,101 7,150 371 371 7,151 7,200 373 373 7,201 7,250 376 376 7,251 7,300 378 378 7,301 7,350 381 381 7,351 7,400 384 384 7,401 7,450 386 386 7,451 7,500 389 389 7,501 7,550 391 391 7,551 7,600 394 394 7,601 7,650 397 397 7,651 7,700 399 399 7,701 7,750 402 402 7,751 7,800 404 404 7,801 7,850 407 407 7,851 7,900 410 410 7,901 7,950 412 412 7,951 8,000 415 415 8,001 8,050 417 417 8,051 8,100 420 420 8,101 8,150 423 423 8,151 8,200 425 425 8,201 8,250 428 428 8,251 8,300 430 430 8,301 8,350 433 433 8,351 8,400 436 436 8,401 8,450 438 438 8,451 8,500 441 441 8,501 8,550 443 443 8,551 8,600 446 446 8,601 8,650 449 449 8,651 8,700 451 451 8,701 8,750 454 454 8,751 8,800 456 456 8,801 8,850 459 459 8,851 8,900 462 462 8,901 8,950 464 464 8,951 9,000 467 467 9,001 9,050 469 469 9,051 9,100 472 472 9,101 9,150 475 475 9,151 9,200 477 477 9,201 9,250 480 480 9,251 9,300 482 482 9,301 9,350 485 485 9,351 9,400 488 488 9,401 9,450 490 490 9,451 9,500 493 493 9,501 9,550 495 495 9,551 9,600 498 498 9,601 9,650 501 501 9,651 9,700 503 503 9,701 9,750 506 506 9,751 9,800 508 508 9,801 9,850 511 511 9,851 9,900 514 514 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 9,901 9,950 516 516 9,951 10,000 519 519 10,001 10,050 521 521 10,051 10,100 524 524 10,101 10,150 527 527 10,151 10,200 529 529 10,201 10,250 532 532 10,251 10,300 534 534 10,301 10,350 537 537 10,351 10,400 540 540 10,401 10,450 542 542 10,451 10,500 545 545 10,501 10,550 547 547 10,551 10,600 550 550 10,601 10,650 553 553 10,651 10,700 555 555 10,701 10,750 558 558 10,751 10,800 560 560 10,801 10,850 563 563 10,851 10,900 566 566 10,901 10,950 568 568 10,951 11,000 571 571 11,001 11,050 573 573 11,051 11,100 576 576 11,101 11,150 579 579 11,151 11,200 581 581 11,201 11,250 584 584 11,251 11,300 586 586 11,301 11,350 589 589 11,351 11,400 592 592 11,401 11,450 594 594 11,451 11,500 597 597 11,501 11,550 599 599 11,551 11,600 602 602 11,601 11,650 605 605 11,651 11,700 607 607 11,701 11,750 610 610 11,751 11,800 612 612 11,801 11,850 615 615 11,851 11,900 618 618 11,901 11,950 620 620 11,951 12,000 623 623 12,001 12,050 625 625 12,051 12,100 628 628 12,101 12,150 631 631 12,151 12,200 633 633 12,201 12,250 636 636 12,251 12,300 638 638 12,301 12,350 641 641 12,351 12,400 644 644 12,401 12,450 646 646 12,451 12,500 649 649 12,501 12,550 651 651 12,551 12,600 654 654 12,601 12,650 657 657 12,651 12,700 659 659 12,701 12,750 662 662 12,751 12,800 664 664 12,801 12,850 667 667 12,851 12,900 670 670 12,901 12,950 672 672 12,951 13,000 675 675 13,001 13,050 677 677 13,051 13,100 680 680 13,101 13,150 683 683 13,151 13,200 685 685 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 13,201 13,250 688 688 13,251 13,300 690 690 13,301 13,350 693 693 13,351 13,400 696 696 13,401 13,450 698 698 13,451 13,500 701 701 13,501 13,550 703 703 13,551 13,600 706 706 13,601 13,650 709 709 13,651 13,700 711 711 13,701 13,750 714 714 13,751 13,800 716 716 13,801 13,850 719 719 13,851 13,900 722 722 13,901 13,950 724 724 13,951 14,000 727 727 14,001 14,050 729 729 14,051 14,100 732 732 14,101 14,150 735 735 14,151 14,200 737 737 14,201 14,250 740 740 14,251 14,300 742 742 14,301 14,350 745 745 14,351 14,400 748 748 14,401 14,450 750 750 14,451 14,500 753 753 14,501 14,550 755 755 14,551 14,600 758 758 14,601 14,650 761 761 14,651 14,700 763 763 14,701 14,750 766 766 14,751 14,800 768 768 14,801 14,850 771 771 14,851 14,900 774 774 14,901 14,950 776 776 14,951 15,000 779 779 15,001 15,050 781 781 15,051 15,100 784 784 15,101 15,150 787 787 15,151 15,200 789 789 15,201 15,250 792 792 15,251 15,300 794 794 15,301 15,350 797 797 15,351 15,400 800 800 15,401 15,450 802 802 15,451 15,500 805 805 15,501 15,550 807 807 15,551 15,600 810 810 15,601 15,650 813 813 15,651 15,700 815 815 15,701 15,750 818 818 15,751 15,800 820 820 15,801 15,850 823 823 15,851 15,900 826 826 15,901 15,950 828 828 15,951 16,000 831 831 16,001 16,050 833 833 16,051 16,100 836 836 16,101 16,150 839 839 16,151 16,200 841 841 16,201 16,250 844 844 16,251 16,300 846 846 16,301 16,350 849 849 16,351 16,400 852 852 16,401 16,450 854 854 16,451 16,500 857 857 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 16,501 16,550 859 859 16,551 16,600 862 862 16,601 16,650 865 865 16,651 16,700 867 867 16,701 16,750 870 870 16,751 16,800 872 872 16,801 16,850 875 875 16,851 16,900 878 878 16,901 16,950 880 880 16,951 17,000 883 883 17,001 17,050 885 885 17,051 17,100 888 888 17,101 17,150 891 891 17,151 17,200 893 893 17,201 17,250 896 896 17,251 17,300 898 898 17,301 17,350 901 901 17,351 17,400 904 904 17,401 17,450 906 906 17,451 17,500 909 909 17,501 17,550 911 911 17,551 17,600 914 914 17,601 17,650 917 917 17,651 17,700 919 919 17,701 17,750 922 922 17,751 17,800 924 924 17,801 17,850 927 927 17,851 17,900 930 930 17,901 17,950 932 932 17,951 18,000 935 935 18,001 18,050 937 937 18,051 18,100 940 940 18,101 18,150 943 943 18,151 18,200 945 945 18,201 18,250 948 948 18,251 18,300 950 950 18,301 18,350 953 953 18,351 18,400 956 956 18,401 18,450 958 958 18,451 18,500 961 961 18,501 18,550 963 963 18,551 18,600 966 966 18,601 18,650 969 969 18,651 18,700 971 971 18,701 18,750 974 974 18,751 18,800 976 976 18,801 18,850 979 979 18,851 18,900 982 982 18,901 18,950 984 984 18,951 19,000 987 987 19,001 19,050 989 989 19,051 19,100 992 992 19,101 19,150 995 995 19,151 19,200 997 997 19,201 19,250 1,000 1,000 19,251 19,300 1,002 1,002 19,301 19,350 1,005 1,005 19,351 19,400 1,008 1,008 19,401 19,450 1,010 1,010 19,451 19,500 1,013 1,013 19,501 19,550 1,015 1,015 19,551 19,600 1,018 1,018 19,601 19,650 1,021 1,021 19,651 19,700 1,023 1,023 19,701 19,750 1,026 1,026 19,751 19,800 1,028 1,028 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 19,801 19,850 1,031 1,031 19,851 19,900 1,034 1,034 19,901 19,950 1,036 1,036 19,951 20,000 1,039 1,039 20,001 20,050 1,041 1,041 20,051 20,100 1,044 1,044 20,101 20,150 1,047 1,047 20,151 20,200 1,049 1,049 20,201 20,250 1,052 1,052 20,251 20,300 1,054 1,054 20,301 20,350 1,057 1,057 20,351 20,400 1,060 1,060 20,401 20,450 1,062 1,062 20,451 20,500 1,065 1,065 20,501 20,550 1,067 1,067 20,551 20,600 1,070 1,070 20,601 20,650 1,073 1,073 20,651 20,700 1,075 1,075 20,701 20,750 1,078 1,078 20,751 20,800 1,080 1,080 20,801 20,850 1,083 1,083 20,851 20,900 1,086 1,086 20,901 20,950 1,088 1,088 20,951 21,000 1,091 1,091 21,001 21,050 1,093 1,093 21,051 21,100 1,096 1,096 21,101 21,150 1,099 1,099 21,151 21,200 1,101 1,101 21,201 21,250 1,104 1,104 21,251 21,300 1,106 1,106 21,301 21,350 1,109 1,109 21,351 21,400 1,112 1,112 21,401 21,450 1,114 1,114 21,451 21,500 1,117 1,117 21,501 21,550 1,119 1,119 21,551 21,600 1,122 1,122 21,601 21,650 1,125 1,125 21,651 21,700 1,127 1,127 21,701 21,750 1,130 1,130 21,751 21,800 1,132 1,132 21,801 21,850 1,135 1,135 21,851 21,900 1,138 1,138 21,901 21,950 1,140 1,140 21,951 22,000 1,143 1,143 22,001 22,050 1,145 1,145 22,051 22,100 1,148 1,148 22,101 22,150 1,151 1,151 22,151 22,200 1,153 1,153 22,201 22,250 1,156 1,156 22,251 22,300 1,158 1,158 22,301 22,350 1,161 1,161 22,351 22,400 1,164 1,164 22,401 22,450 1,166 1,166 22,451 22,500 1,169 1,169 22,501 22,550 1,171 1,171 22,551 22,600 1,174 1,174 22,601 22,650 1,177 1,177 22,651 22,700 1,179 1,179 22,701 22,750 1,182 1,182 22,751 22,800 1,184 1,184 22,801 22,850 1,187 1,187 22,851 22,900 1,190 1,190 22,901 22,950 1,192 1,192 22,951 23,000 1,195 1,195 23,001 23,050 1,197 1,197 23,051 23,100 1,200 1,200 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 23,101 23,150 1,203 1,203 23,151 23,200 1,206 1,205 23,201 23,250 1,209 1,208 23,251 23,300 1,211 1,210 23,301 23,350 1,214 1,213 23,351 23,400 1,217 1,216 23,401 23,450 1,220 1,218 23,451 23,500 1,223 1,221 23,501 23,550 1,225 1,223 23,551 23,600 1,228 1,226 23,601 23,650 1,231 1,229 23,651 23,700 1,234 1,231 23,701 23,750 1,236 1,234 23,751 23,800 1,239 1,236 23,801 23,850 1,242 1,239 23,851 23,900 1,245 1,242 23,901 23,950 1,248 1,244 23,951 24,000 1,250 1,247 24,001 24,050 1,253 1,249 24,051 24,100 1,256 1,252 24,101 24,150 1,259 1,255 24,151 24,200 1,262 1,257 24,201 24,250 1,264 1,260 24,251 24,300 1,267 1,262 24,301 24,350 1,270 1,265 24,351 24,400 1,273 1,268 24,401 24,450 1,276 1,270 24,451 24,500 1,278 1,273 24,501 24,550 1,281 1,275 24,551 24,600 1,284 1,278 24,601 24,650 1,287 1,281 24,651 24,700 1,289 1,283 24,701 24,750 1,292 1,286 24,751 24,800 1,295 1,288 24,801 24,850 1,298 1,291 24,851 24,900 1,301 1,294 24,901 24,950 1,303 1,296 24,951 25,000 1,306 1,299 25,001 25,050 1,309 1,301 25,051 25,100 1,312 1,304 25,101 25,150 1,315 1,307 25,151 25,200 1,317 1,309 25,201 25,250 1,320 1,312 25,251 25,300 1,323 1,314 25,301 25,350 1,326 1,317 25,351 25,400 1,329 1,320 25,401 25,450 1,331 1,322 25,451 25,500 1,334 1,325 25,501 25,550 1,337 1,327 25,551 25,600 1,340 1,330 25,601 25,650 1,343 1,333 25,651 25,700 1,345 1,335 25,701 25,750 1,348 1,338 25,751 25,800 1,351 1,340 25,801 25,850 1,354 1,343 25,851 25,900 1,356 1,346 25,901 25,950 1,359 1,348 25,951 26,000 1,362 1,351 26,001 26,050 1,365 1,353 26,051 26,100 1,368 1,356 26,101 26,150 1,370 1,359 26,151 26,200 1,373 1,361 26,201 26,250 1,376 1,364 26,251 26,300 1,379 1,366 26,301 26,350 1,382 1,369 26,351 26,400 1,384 1,372 If line 7,Form K-40 is between Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 26,401 26,450 1,387 1,374 26,451 26,500 1,390 1,377 26,501 26,550 1,393 1,379 26,551 26,600 1,396 1,382 26,601 26,650 1,398 1,385 26,651 26,700 1,401 1,387 26,701 26,750 1,404 1,390 26,751 26,800 1,407 1,392 26,801 26,850 1,409 1,395 26,851 26,900 1,412 1,398 26,901 26,950 1,415 1,400 26,951 27,000 1,418 1,403 27,001 27,050 1,421 1,405 27,051 27,100 1,423 1,408 27,101 27,150 1,426 1,411 27,151 27,200 1,429 1,413 27,201 27,250 1,432 1,416 27,251 27,300 1,435 1,418 27,301 27,350 1,437 1,421 27,351 27,400 1,440 1,424 27,401 27,450 1,443 1,426 27,451 27,500 1,446 1,429 27,501 27,550 1,449 1,431 27,551 27,600 1,451 1,434 27,601 27,650 1,454 1,437 27,651 27,700 1,457 1,439 27,701 27,750 1,460 1,442 27,751 27,800 1,462 1,444 27,801 27,850 1,465 1,447 27,851 27,900 1,468 1,450 27,901 27,950 1,471 1,452 27,951 28,000 1,474 1,455 28,001 28,050 1,476 1,457 28,051 28,100 1,479 1,460 28,101 28,150 1,482 1,463 28,151 28,200 1,485 1,465 28,201 28,250 1,488 1,468 28,251 28,300 1,490 1,470 28,301 28,350 1,493 1,473 28,351 28,400 1,496 1,476 28,401 28,450 1,499 1,478 28,451 28,500 1,502 1,481 28,501 28,550 1,504 1,483 28,551 28,600 1,507 1,486 28,601 28,650 1,510 1,489 28,651 28,700 1,513 1,491 28,701 28,750 1,515 1,494 28,751 28,800 1,518 1,496 28,801 28,850 1,521 1,499 28,851 28,900 1,524 1,502 28,901 28,950 1,527 1,504 28,951 29,000 1,529 1,507 29,001 29,050 1,532 1,509 29,051 29,100 1,535 1,512 29,101 29,150 1,538 1,515 29,151 29,200 1,541 1,517 29,201 29,250 1,543 1,520 29,251 29,300 1,546 1,522 29,301 29,350 1,549 1,525 29,351 29,400 1,552 1,528 29,401 29,450 1,555 1,530 29,451 29,500 1,557 1,533 29,501 29,550 1,560 1,535 29,551 29,600 1,563 1,538 29,601 29,650 1,566 1,541 29,651 29,700 1,568 1,543 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 29,701 29,750 1,571 1,546 29,751 29,800 1,574 1,548 29,801 29,850 1,577 1,551 29,851 29,900 1,580 1,554 29,901 29,950 1,582 1,556 29,951 30,000 1,585 1,559 30,001 30,050 1,588 1,561 30,051 30,100 1,591 1,564 30,101 30,150 1,594 1,567 30,151 30,200 1,596 1,569 30,201 30,250 1,599 1,572 30,251 30,300 1,602 1,574 30,301 30,350 1,605 1,577 30,351 30,400 1,608 1,580 30,401 30,450 1,610 1,582 30,451 30,500 1,613 1,585 30,501 30,550 1,616 1,587 30,551 30,600 1,619 1,590 30,601 30,650 1,622 1,593 30,651 30,700 1,624 1,595 30,701 30,750 1,627 1,598 30,751 30,800 1,630 1,600 30,801 30,850 1,633 1,603 30,851 30,900 1,635 1,606 30,901 30,950 1,638 1,608 30,951 31,000 1,641 1,611 31,001 31,050 1,644 1,613 31,051 31,100 1,647 1,616 31,101 31,150 1,649 1,619 31,151 31,200 1,652 1,621 31,201 31,250 1,655 1,624 31,251 31,300 1,658 1,626 31,301 31,350 1,661 1,629 31,351 31,400 1,663 1,632 31,401 31,450 1,666 1,634 31,451 31,500 1,669 1,637 31,501 31,550 1,672 1,639 31,551 31,600 1,675 1,642 31,601 31,650 1,677 1,645 31,651 31,700 1,680 1,647 31,701 31,750 1,683 1,650 31,751 31,800 1,686 1,652 31,801 31,850 1,688 1,655 31,851 31,900 1,691 1,658 31,901 31,950 1,694 1,660 31,951 32,000 1,697 1,663 32,001 32,050 1,700 1,665 32,051 32,100 1,702 1,668 32,101 32,150 1,705 1,671 32,151 32,200 1,708 1,673 32,201 32,250 1,711 1,676 32,251 32,300 1,714 1,678 32,301 32,350 1,716 1,681 32,351 32,400 1,719 1,684 32,401 32,450 1,722 1,686 32,451 32,500 1,725 1,689 32,501 32,550 1,728 1,691 32,551 32,600 1,730 1,694 32,601 32,650 1,733 1,697 32,651 32,700 1,736 1,699 32,701 32,750 1,739 1,702 32,751 32,800 1,741 1,704 32,801 32,850 1,744 1,707 32,851 32,900 1,747 1,710 32,901 32,950 1,750 1,712 32,951 33,000 1,753 1,715 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 33,001 33,050 1,755 1,717 33,051 33,100 1,758 1,720 33,101 33,150 1,761 1,723 33,151 33,200 1,764 1,725 33,201 33,250 1,767 1,728 33,251 33,300 1,769 1,730 33,301 33,350 1,772 1,733 33,351 33,400 1,775 1,736 33,401 33,450 1,778 1,738 33,451 33,500 1,781 1,741 33,501 33,550 1,783 1,743 33,551 33,600 1,786 1,746 33,601 33,650 1,789 1,749 33,651 33,700 1,792 1,751 33,701 33,750 1,794 1,754 33,751 33,800 1,797 1,756 33,801 33,850 1,800 1,759 33,851 33,900 1,803 1,762 33,901 33,950 1,806 1,764 33,951 34,000 1,808 1,767 34,001 34,050 1,811 1,769 34,051 34,100 1,814 1,772 34,101 34,150 1,817 1,775 34,151 34,200 1,820 1,777 34,201 34,250 1,822 1,780 34,251 34,300 1,825 1,782 34,301 34,350 1,828 1,785 34,351 34,400 1,831 1,788 34,401 34,450 1,834 1,790 34,451 34,500 1,836 1,793 34,501 34,550 1,839 1,795 34,551 34,600 1,842 1,798 34,601 34,650 1,845 1,801 34,651 34,700 1,847 1,803 34,701 34,750 1,850 1,806 34,751 34,800 1,853 1,808 34,801 34,850 1,856 1,811 34,851 34,900 1,859 1,814 34,901 34,950 1,861 1,816 34,951 35,000 1,864 1,819 35,001 35,050 1,867 1,821 35,051 35,100 1,870 1,824 35,101 35,150 1,873 1,827 35,151 35,200 1,875 1,829 35,201 35,250 1,878 1,832 35,251 35,300 1,881 1,834 35,301 35,350 1,884 1,837 35,351 35,400 1,887 1,840 35,401 35,450 1,889 1,842 35,451 35,500 1,892 1,845 35,501 35,550 1,895 1,847 35,551 35,600 1,898 1,850 35,601 35,650 1,901 1,853 35,651 35,700 1,903 1,855 35,701 35,750 1,906 1,858 35,751 35,800 1,909 1,860 35,801 35,850 1,912 1,863 35,851 35,900 1,914 1,866 35,901 35,950 1,917 1,868 35,951 36,000 1,920 1,871 36,001 36,050 1,923 1,873 36,051 36,100 1,926 1,876 36,101 36,150 1,928 1,879 36,151 36,200 1,931 1,881 36,201 36,250 1,934 1,884 36,251 36,300 1,937 1,886 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 36,301 36,350 1,940 1,889 36,351 36,400 1,942 1,892 36,401 36,450 1,945 1,894 36,451 36,500 1,948 1,897 36,501 36,550 1,951 1,899 36,551 36,600 1,954 1,902 36,601 36,650 1,956 1,905 36,651 36,700 1,959 1,907 36,701 36,750 1,962 1,910 36,751 36,800 1,965 1,912 36,801 36,850 1,967 1,915 36,851 36,900 1,970 1,918 36,901 36,950 1,973 1,920 36,951 37,000 1,976 1,923 37,001 37,050 1,979 1,925 37,051 37,100 1,981 1,928 37,101 37,150 1,984 1,931 37,151 37,200 1,987 1,933 37,201 37,250 1,990 1,936 37,251 37,300 1,993 1,938 37,301 37,350 1,995 1,941 37,351 37,400 1,998 1,944 37,401 37,450 2,001 1,946 37,451 37,500 2,004 1,949 37,501 37,550 2,007 1,951 37,551 37,600 2,009 1,954 37,601 37,650 2,012 1,957 37,651 37,700 2,015 1,959 37,701 37,750 2,018 1,962 37,751 37,800 2,020 1,964 37,801 37,850 2,023 1,967 37,851 37,900 2,026 1,970 37,901 37,950 2,029 1,972 37,951 38,000 2,032 1,975 38,001 38,050 2,034 1,977 38,051 38,100 2,037 1,980 38,101 38,150 2,040 1,983 38,151 38,200 2,043 1,985 38,201 38,250 2,046 1,988 38,251 38,300 2,048 1,990 38,301 38,350 2,051 1,993 38,351 38,400 2,054 1,996 38,401 38,450 2,057 1,998 38,451 38,500 2,060 2,001 38,501 38,550 2,062 2,003 38,551 38,600 2,065 2,006 38,601 38,650 2,068 2,009 38,651 38,700 2,071 2,011 38,701 38,750 2,073 2,014 38,751 38,800 2,076 2,016 38,801 38,850 2,079 2,019 38,851 38,900 2,082 2,022 38,901 38,950 2,085 2,024 38,951 39,000 2,087 2,027 39,001 39,050 2,090 2,029 39,051 39,100 2,093 2,032 39,101 39,150 2,096 2,035 39,151 39,200 2,099 2,037 39,201 39,250 2,101 2,040 39,251 39,300 2,104 2,042 39,301 39,350 2,107 2,045 39,351 39,400 2,110 2,048 39,401 39,450 2,113 2,050 39,451 39,500 2,115 2,053 39,501 39,550 2,118 2,055 39,551 39,600 2,121 2,058 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 39,601 39,650 2,124 2,061 39,651 39,700 2,126 2,063 39,701 39,750 2,129 2,066 39,751 39,800 2,132 2,068 39,801 39,850 2,135 2,071 39,851 39,900 2,138 2,074 39,901 39,950 2,140 2,076 39,951 40,000 2,143 2,079 40,001 40,050 2,146 2,081 40,051 40,100 2,149 2,084 40,101 40,150 2,152 2,087 40,151 40,200 2,154 2,089 40,201 40,250 2,157 2,092 40,251 40,300 2,160 2,094 40,301 40,350 2,163 2,097 40,351 40,400 2,166 2,100 40,401 40,450 2,168 2,102 40,451 40,500 2,171 2,105 40,501 40,550 2,174 2,107 40,551 40,600 2,177 2,110 40,601 40,650 2,180 2,113 40,651 40,700 2,182 2,115 40,701 40,750 2,185 2,118 40,751 40,800 2,188 2,120 40,801 40,850 2,191 2,123 40,851 40,900 2,193 2,126 40,901 40,950 2,196 2,128 40,951 41,000 2,199 2,131 41,001 41,050 2,202 2,133 41,051 41,100 2,205 2,136 41,101 41,150 2,207 2,139 41,151 41,200 2,210 2,141 41,201 41,250 2,213 2,144 41,251 41,300 2,216 2,146 41,301 41,350 2,219 2,149 41,351 41,400 2,221 2,152 41,401 41,450 2,224 2,154 41,451 41,500 2,227 2,157 41,501 41,550 2,230 2,159 41,551 41,600 2,233 2,162 41,601 41,650 2,235 2,165 41,651 41,700 2,238 2,167 41,701 41,750 2,241 2,170 41,751 41,800 2,244 2,172 41,801 41,850 2,246 2,175 41,851 41,900 2,249 2,178 41,901 41,950 2,252 2,180 41,951 42,000 2,255 2,183 42,001 42,050 2,258 2,185 42,051 42,100 2,260 2,188 42,101 42,150 2,263 2,191 42,151 42,200 2,266 2,193 42,201 42,250 2,269 2,196 42,251 42,300 2,272 2,198 42,301 42,350 2,274 2,201 42,351 42,400 2,277 2,204 42,401 42,450 2,280 2,206 42,451 42,500 2,283 2,209 42,501 42,550 2,286 2,211 42,551 42,600 2,288 2,214 42,601 42,650 2,291 2,217 42,651 42,700 2,294 2,219 42,701 42,750 2,297 2,222 42,751 42,800 2,299 2,224 42,801 42,850 2,302 2,227 42,851 42,900 2,305 2,230 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 42,901 42,950 2,308 2,232 42,951 43,000 2,311 2,235 43,001 43,050 2,313 2,237 43,051 43,100 2,316 2,240 43,101 43,150 2,319 2,243 43,151 43,200 2,322 2,245 43,201 43,250 2,325 2,248 43,251 43,300 2,327 2,250 43,301 43,350 2,330 2,253 43,351 43,400 2,333 2,256 43,401 43,450 2,336 2,258 43,451 43,500 2,339 2,261 43,501 43,550 2,341 2,263 43,551 43,600 2,344 2,266 43,601 43,650 2,347 2,269 43,651 43,700 2,350 2,271 43,701 43,750 2,352 2,274 43,751 43,800 2,355 2,276 43,801 43,850 2,358 2,279 43,851 43,900 2,361 2,282 43,901 43,950 2,364 2,284 43,951 44,000 2,366 2,287 44,001 44,050 2,369 2,289 44,051 44,100 2,372 2,292 44,101 44,150 2,375 2,295 44,151 44,200 2,378 2,297 44,201 44,250 2,380 2,300 44,251 44,300 2,383 2,302 44,301 44,350 2,386 2,305 44,351 44,400 2,389 2,308 44,401 44,450 2,392 2,310 44,451 44,500 2,394 2,313 44,501 44,550 2,397 2,315 44,551 44,600 2,400 2,318 44,601 44,650 2,403 2,321 44,651 44,700 2,405 2,323 44,701 44,750 2,408 2,326 44,751 44,800 2,411 2,328 44,801 44,850 2,414 2,331 44,851 44,900 2,417 2,334 44,901 44,950 2,419 2,336 44,951 45,000 2,422 2,339 45,001 45,050 2,425 2,341 45,051 45,100 2,428 2,344 45,101 45,150 2,431 2,347 45,151 45,200 2,433 2,349 45,201 45,250 2,436 2,352 45,251 45,300 2,439 2,354 45,301 45,350 2,442 2,357 45,351 45,400 2,445 2,360 45,401 45,450 2,447 2,362 45,451 45,500 2,450 2,365 45,501 45,550 2,453 2,367 45,551 45,600 2,456 2,370 45,601 45,650 2,459 2,373 45,651 45,700 2,461 2,375 45,701 45,750 2,464 2,378 45,751 45,800 2,467 2,380 45,801 45,850 2,470 2,383 45,851 45,900 2,472 2,386 45,901 45,950 2,475 2,388 45,951 46,000 2,478 2,391 46,001 46,050 2,481 2,393 46,051 46,100 2,484 2,396 46,101 46,150 2,486 2,399 46,151 46,200 2,489 2,402 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 46,201 46,250 2,492 2,405 46,251 46,300 2,495 2,407 46,301 46,350 2,498 2,410 46,351 46,400 2,500 2,413 46,401 46,450 2,503 2,416 46,451 46,500 2,506 2,419 46,501 46,550 2,509 2,421 46,551 46,600 2,512 2,424 46,601 46,650 2,514 2,427 46,651 46,700 2,517 2,430 46,701 46,750 2,520 2,432 46,751 46,800 2,523 2,435 46,801 46,850 2,525 2,438 46,851 46,900 2,528 2,441 46,901 46,950 2,531 2,444 46,951 47,000 2,534 2,446 47,001 47,050 2,537 2,449 47,051 47,100 2,539 2,452 47,101 47,150 2,542 2,455 47,151 47,200 2,545 2,458 47,201 47,250 2,548 2,460 47,251 47,300 2,551 2,463 47,301 47,350 2,553 2,466 47,351 47,400 2,556 2,469 47,401 47,450 2,559 2,472 47,451 47,500 2,562 2,474 47,501 47,550 2,565 2,477 47,551 47,600 2,567 2,480 47,601 47,650 2,570 2,483 47,651 47,700 2,573 2,485 47,701 47,750 2,576 2,488 47,751 47,800 2,578 2,491 47,801 47,850 2,581 2,494 47,851 47,900 2,584 2,497 47,901 47,950 2,587 2,499 47,951 48,000 2,590 2,502 48,001 48,050 2,592 2,505 48,051 48,100 2,595 2,508 48,101 48,150 2,598 2,511 48,151 48,200 2,601 2,513 48,201 48,250 2,604 2,516 48,251 48,300 2,606 2,519 48,301 48,350 2,609 2,522 48,351 48,400 2,612 2,525 48,401 48,450 2,615 2,527 48,451 48,500 2,618 2,530 48,501 48,550 2,620 2,533 48,551 48,600 2,623 2,536 48,601 48,650 2,626 2,539 48,651 48,700 2,629 2,541 48,701 48,750 2,631 2,544 48,751 48,800 2,634 2,547 48,801 48,850 2,637 2,550 48,851 48,900 2,640 2,552 48,901 48,950 2,643 2,555 48,951 49,000 2,645 2,558 49,001 49,050 2,648 2,561 49,051 49,100 2,651 2,564 49,101 49,150 2,654 2,566 49,151 49,200 2,657 2,569 49,201 49,250 2,659 2,572 49,251 49,300 2,662 2,575 49,301 49,350 2,665 2,578 49,351 49,400 2,668 2,580 49,401 49,450 2,671 2,583 49,451 49,500 2,673 2,586 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 49,501 49,550 2,676 2,589 49,551 49,600 2,679 2,592 49,601 49,650 2,682 2,594 49,651 49,700 2,684 2,597 49,701 49,750 2,687 2,600 49,751 49,800 2,690 2,603 49,801 49,850 2,693 2,605 49,851 49,900 2,696 2,608 49,901 49,950 2,698 2,611 49,951 50,000 2,701 2,614 50,001 50,050 2,704 2,617 50,051 50,100 2,707 2,619 50,101 50,150 2,710 2,622 50,151 50,200 2,712 2,625 50,201 50,250 2,715 2,628 50,251 50,300 2,718 2,631 50,301 50,350 2,721 2,633 50,351 50,400 2,724 2,636 50,401 50,450 2,726 2,639 50,451 50,500 2,729 2,642 50,501 50,550 2,732 2,645 50,551 50,600 2,735 2,647 50,601 50,650 2,738 2,650 50,651 50,700 2,740 2,653 50,701 50,750 2,743 2,656 50,751 50,800 2,746 2,658 50,801 50,850 2,749 2,661 50,851 50,900 2,751 2,664 50,901 50,950 2,754 2,667 50,951 51,000 2,757 2,670 51,001 51,050 2,760 2,672 51,051 51,100 2,763 2,675 51,101 51,150 2,765 2,678 51,151 51,200 2,768 2,681 51,201 51,250 2,771 2,684 51,251 51,300 2,774 2,686 51,301 51,350 2,777 2,689 51,351 51,400 2,779 2,692 51,401 51,450 2,782 2,695 51,451 51,500 2,785 2,698 51,501 51,550 2,788 2,700 51,551 51,600 2,791 2,703 51,601 51,650 2,793 2,706 51,651 51,700 2,796 2,709 51,701 51,750 2,799 2,711 51,751 51,800 2,802 2,714 51,801 51,850 2,804 2,717 51,851 51,900 2,807 2,720 51,901 51,950 2,810 2,723 51,951 52,000 2,813 2,725 52,001 52,050 2,816 2,728 52,051 52,100 2,818 2,731 52,101 52,150 2,821 2,734 52,151 52,200 2,824 2,737 52,201 52,250 2,827 2,739 52,251 52,300 2,830 2,742 52,301 52,350 2,832 2,745 52,351 52,400 2,835 2,748 52,401 52,450 2,838 2,751 52,451 52,500 2,841 2,753 52,501 52,550 2,844 2,756 52,551 52,600 2,846 2,759 52,601 52,650 2,849 2,762 52,651 52,700 2,852 2,764 52,701 52,750 2,855 2,767 52,751 52,800 2,857 2,770 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 52,801 52,850 2,860 2,773 52,851 52,900 2,863 2,776 52,901 52,950 2,866 2,778 52,951 53,000 2,869 2,781 53,001 53,050 2,871 2,784 53,051 53,100 2,874 2,787 53,101 53,150 2,877 2,790 53,151 53,200 2,880 2,792 53,201 53,250 2,883 2,795 53,251 53,300 2,885 2,798 53,301 53,350 2,888 2,801 53,351 53,400 2,891 2,804 53,401 53,450 2,894 2,806 53,451 53,500 2,897 2,809 53,501 53,550 2,899 2,812 53,551 53,600 2,902 2,815 53,601 53,650 2,905 2,818 53,651 53,700 2,908 2,820 53,701 53,750 2,910 2,823 53,751 53,800 2,913 2,826 53,801 53,850 2,916 2,829 53,851 53,900 2,919 2,831 53,901 53,950 2,922 2,834 53,951 54,000 2,924 2,837 54,001 54,050 2,927 2,840 54,051 54,100 2,930 2,843 54,101 54,150 2,933 2,845 54,151 54,200 2,936 2,848 54,201 54,250 2,938 2,851 54,251 54,300 2,941 2,854 54,301 54,350 2,944 2,857 54,351 54,400 2,947 2,859 54,401 54,450 2,950 2,862 54,451 54,500 2,952 2,865 54,501 54,550 2,955 2,868 54,551 54,600 2,958 2,871 54,601 54,650 2,961 2,873 54,651 54,700 2,963 2,876 54,701 54,750 2,966 2,879 54,751 54,800 2,969 2,882 54,801 54,850 2,972 2,884 54,851 54,900 2,975 2,887 54,901 54,950 2,977 2,890 54,951 55,000 2,980 2,893 55,001 55,050 2,983 2,896 55,051 55,100 2,986 2,898 55,101 55,150 2,989 2,901 55,151 55,200 2,991 2,904 55,201 55,250 2,994 2,907 55,251 55,300 2,997 2,910 55,301 55,350 3,000 2,912 55,351 55,400 3,003 2,915 55,401 55,450 3,005 2,918 55,451 55,500 3,008 2,921 55,501 55,550 3,011 2,924 55,551 55,600 3,014 2,926 55,601 55,650 3,017 2,929 55,651 55,700 3,019 2,932 55,701 55,750 3,022 2,935 55,751 55,800 3,025 2,937 55,801 55,850 3,028 2,940 55,851 55,900 3,030 2,943 55,901 55,950 3,033 2,946 55,951 56,000 3,036 2,949 56,001 56,050 3,039 2,951 56,051 56,100 3,042 2,954 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 56,101 56,150 3,044 2,957 56,151 56,200 3,047 2,960 56,201 56,250 3,050 2,963 56,251 56,300 3,053 2,965 56,301 56,350 3,056 2,968 56,351 56,400 3,058 2,971 56,401 56,450 3,061 2,974 56,451 56,500 3,064 2,977 56,501 56,550 3,067 2,979 56,551 56,600 3,070 2,982 56,601 56,650 3,072 2,985 56,651 56,700 3,075 2,988 56,701 56,750 3,078 2,990 56,751 56,800 3,081 2,993 56,801 56,850 3,083 2,996 56,851 56,900 3,086 2,999 56,901 56,950 3,089 3,002 56,951 57,000 3,092 3,004 57,001 57,050 3,095 3,007 57,051 57,100 3,097 3,010 57,101 57,150 3,100 3,013 57,151 57,200 3,103 3,016 57,201 57,250 3,106 3,018 57,251 57,300 3,109 3,021 57,301 57,350 3,111 3,024 57,351 57,400 3,114 3,027 57,401 57,450 3,117 3,030 57,451 57,500 3,120 3,032 57,501 57,550 3,123 3,035 57,551 57,600 3,125 3,038 57,601 57,650 3,128 3,041 57,651 57,700 3,131 3,043 57,701 57,750 3,134 3,046 57,751 57,800 3,136 3,049 57,801 57,850 3,139 3,052 57,851 57,900 3,142 3,055 57,901 57,950 3,145 3,057 57,951 58,000 3,148 3,060 58,001 58,050 3,150 3,063 58,051 58,100 3,153 3,066 58,101 58,150 3,156 3,069 58,151 58,200 3,159 3,071 58,201 58,250 3,162 3,074 58,251 58,300 3,164 3,077 58,301 58,350 3,167 3,080 58,351 58,400 3,170 3,083 58,401 58,450 3,173 3,085 58,451 58,500 3,176 3,088 58,501 58,550 3,178 3,091 58,551 58,600 3,181 3,094 58,601 58,650 3,184 3,097 58,651 58,700 3,187 3,099 58,701 58,750 3,189 3,102 58,751 58,800 3,192 3,105 58,801 58,850 3,195 3,108 58,851 58,900 3,198 3,110 58,901 58,950 3,201 3,113 58,951 59,000 3,203 3,116 59,001 59,050 3,206 3,119 59,051 59,100 3,209 3,122 59,101 59,150 3,212 3,124 59,151 59,200 3,215 3,127 59,201 59,250 3,217 3,130 59,251 59,300 3,220 3,133 59,301 59,350 3,223 3,136 59,351 59,400 3,226 3,138 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 59,401 59,450 3,229 3,141 59,451 59,500 3,231 3,144 59,501 59,550 3,234 3,147 59,551 59,600 3,237 3,150 59,601 59,650 3,240 3,152 59,651 59,700 3,242 3,155 59,701 59,750 3,245 3,158 59,751 59,800 3,248 3,161 59,801 59,850 3,251 3,163 59,851 59,900 3,254 3,166 59,901 59,950 3,256 3,169 59,951 60,000 3,259 3,172 60,001 60,050 3,262 3,175 60,051 60,100 3,265 3,177 60,101 60,150 3,268 3,180 60,151 60,200 3,270 3,183 60,201 60,250 3,273 3,186 60,251 60,300 3,276 3,189 60,301 60,350 3,279 3,191 60,351 60,400 3,282 3,194 60,401 60,450 3,284 3,197 60,451 60,500 3,287 3,200 60,501 60,550 3,290 3,203 60,551 60,600 3,293 3,205 60,601 60,650 3,296 3,208 60,651 60,700 3,298 3,211 60,701 60,750 3,301 3,214 60,751 60,800 3,304 3,216 60,801 60,850 3,307 3,219 60,851 60,900 3,309 3,222 60,901 60,950 3,312 3,225 60,951 61,000 3,315 3,228 61,001 61,050 3,318 3,230 61,051 61,100 3,321 3,233 61,101 61,150 3,323 3,236 61,151 61,200 3,326 3,239 61,201 61,250 3,329 3,242 61,251 61,300 3,332 3,244 61,301 61,350 3,335 3,247 61,351 61,400 3,337 3,250 61,401 61,450 3,340 3,253 61,451 61,500 3,343 3,256 61,501 61,550 3,346 3,258 61,551 61,600 3,349 3,261 61,601 61,650 3,351 3,264 61,651 61,700 3,354 3,267 61,701 61,750 3,357 3,269 61,751 61,800 3,360 3,272 61,801 61,850 3,362 3,275 61,851 61,900 3,365 3,278 61,901 61,950 3,368 3,281 61,951 62,000 3,371 3,283 62,001 62,050 3,374 3,286 62,051 62,100 3,376 3,289 62,101 62,150 3,379 3,292 62,151 62,200 3,382 3,295 62,201 62,250 3,385 3,297 62,251 62,300 3,388 3,300 62,301 62,350 3,390 3,303 62,351 62,400 3,393 3,306 62,401 62,450 3,396 3,309 62,451 62,500 3,399 3,311 62,501 62,550 3,402 3,314 62,551 62,600 3,404 3,317 62,601 62,650 3,407 3,320 62,651 62,700 3,410 3,322 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 62,701 62,750 3,413 3,325 62,751 62,800 3,415 3,328 62,801 62,850 3,418 3,331 62,851 62,900 3,421 3,334 62,901 62,950 3,424 3,336 62,951 63,000 3,427 3,339 63,001 63,050 3,429 3,342 63,051 63,100 3,432 3,345 63,101 63,150 3,435 3,348 63,151 63,200 3,438 3,350 63,201 63,250 3,441 3,353 63,251 63,300 3,443 3,356 63,301 63,350 3,446 3,359 63,351 63,400 3,449 3,362 63,401 63,450 3,452 3,364 63,451 63,500 3,455 3,367 63,501 63,550 3,457 3,370 63,551 63,600 3,460 3,373 63,601 63,650 3,463 3,376 63,651 63,700 3,466 3,378 63,701 63,750 3,468 3,381 63,751 63,800 3,471 3,384 63,801 63,850 3,474 3,387 63,851 63,900 3,477 3,389 63,901 63,950 3,480 3,392 63,951 64,000 3,482 3,395 64,001 64,050 3,485 3,398 64,051 64,100 3,488 3,401 64,101 64,150 3,491 3,403 64,151 64,200 3,494 3,406 64,201 64,250 3,496 3,409 64,251 64,300 3,499 3,412 64,301 64,350 3,502 3,415 64,351 64,400 3,505 3,417 64,401 64,450 3,508 3,420 64,451 64,500 3,510 3,423 64,501 64,550 3,513 3,426 64,551 64,600 3,516 3,429 64,601 64,650 3,519 3,431 64,651 64,700 3,521 3,434 64,701 64,750 3,524 3,437 64,751 64,800 3,527 3,440 64,801 64,850 3,530 3,442 64,851 64,900 3,533 3,445 64,901 64,950 3,535 3,448 64,951 65,000 3,538 3,451 65,001 65,050 3,541 3,454 65,051 65,100 3,544 3,456 65,101 65,150 3,547 3,459 65,151 65,200 3,549 3,462 65,201 65,250 3,552 3,465 65,251 65,300 3,555 3,468 65,301 65,350 3,558 3,470 65,351 65,400 3,561 3,473 65,401 65,450 3,563 3,476 65,451 65,500 3,566 3,479 65,501 65,550 3,569 3,482 65,551 65,600 3,572 3,484 65,601 65,650 3,575 3,487 65,651 65,700 3,577 3,490 65,701 65,750 3,580 3,493 65,751 65,800 3,583 3,495 65,801 65,850 3,586 3,498 65,851 65,900 3,588 3,501 65,901 65,950 3,591 3,504 65,951 66,000 3,594 3,507 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 66,001 66,050 3,597 3,509 66,051 66,100 3,600 3,512 66,101 66,150 3,602 3,515 66,151 66,200 3,605 3,518 66,201 66,250 3,608 3,521 66,251 66,300 3,611 3,523 66,301 66,350 3,614 3,526 66,351 66,400 3,616 3,529 66,401 66,450 3,619 3,532 66,451 66,500 3,622 3,535 66,501 66,550 3,625 3,537 66,551 66,600 3,628 3,540 66,601 66,650 3,630 3,543 66,651 66,700 3,633 3,546 66,701 66,750 3,636 3,548 66,751 66,800 3,639 3,551 66,801 66,850 3,641 3,554 66,851 66,900 3,644 3,557 66,901 66,950 3,647 3,560 66,951 67,000 3,650 3,562 67,001 67,050 3,653 3,565 67,051 67,100 3,655 3,568 67,101 67,150 3,658 3,571 67,151 67,200 3,661 3,574 67,201 67,250 3,664 3,576 67,251 67,300 3,667 3,579 67,301 67,350 3,669 3,582 67,351 67,400 3,672 3,585 67,401 67,450 3,675 3,588 67,451 67,500 3,678 3,590 67,501 67,550 3,681 3,593 67,551 67,600 3,683 3,596 67,601 67,650 3,686 3,599 67,651 67,700 3,689 3,601 67,701 67,750 3,692 3,604 67,751 67,800 3,694 3,607 67,801 67,850 3,697 3,610 67,851 67,900 3,700 3,613 67,901 67,950 3,703 3,615 67,951 68,000 3,706 3,618 68,001 68,050 3,708 3,621 68,051 68,100 3,711 3,624 68,101 68,150 3,714 3,627 68,151 68,200 3,717 3,629 68,201 68,250 3,720 3,632 68,251 68,300 3,722 3,635 68,301 68,350 3,725 3,638 68,351 68,400 3,728 3,641 68,401 68,450 3,731 3,643 68,451 68,500 3,734 3,646 68,501 68,550 3,736 3,649 68,551 68,600 3,739 3,652 68,601 68,650 3,742 3,655 68,651 68,700 3,745 3,657 68,701 68,750 3,747 3,660 68,751 68,800 3,750 3,663 68,801 68,850 3,753 3,666 68,851 68,900 3,756 3,668 68,901 68,950 3,759 3,671 68,951 69,000 3,761 3,674 69,001 69,050 3,764 3,677 69,051 69,100 3,767 3,680 69,101 69,150 3,770 3,682 69,151 69,200 3,773 3,685 69,201 69,250 3,775 3,688 69,251 69,300 3,778 3,691 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 69,301 69,350 3,781 3,694 69,351 69,400 3,784 3,696 69,401 69,450 3,787 3,699 69,451 69,500 3,789 3,702 69,501 69,550 3,792 3,705 69,551 69,600 3,795 3,708 69,601 69,650 3,798 3,710 69,651 69,700 3,800 3,713 69,701 69,750 3,803 3,716 69,751 69,800 3,806 3,719 69,801 69,850 3,809 3,721 69,851 69,900 3,812 3,724 69,901 69,950 3,814 3,727 69,951 70,000 3,817 3,730 70,001 70,050 3,820 3,733 70,051 70,100 3,823 3,735 70,101 70,150 3,826 3,738 70,151 70,200 3,828 3,741 70,201 70,250 3,831 3,744 70,251 70,300 3,834 3,747 70,301 70,350 3,837 3,749 70,351 70,400 3,840 3,752 70,401 70,450 3,842 3,755 70,451 70,500 3,845 3,758 70,501 70,550 3,848 3,761 70,551 70,600 3,851 3,763 70,601 70,650 3,854 3,766 70,651 70,700 3,856 3,769 70,701 70,750 3,859 3,772 70,751 70,800 3,862 3,774 70,801 70,850 3,865 3,777 70,851 70,900 3,867 3,780 70,901 70,950 3,870 3,783 70,951 71,000 3,873 3,786 71,001 71,050 3,876 3,788 71,051 71,100 3,879 3,791 71,101 71,150 3,881 3,794 71,151 71,200 3,884 3,797 71,201 71,250 3,887 3,800 71,251 71,300 3,890 3,802 71,301 71,350 3,893 3,805 71,351 71,400 3,895 3,808 71,401 71,450 3,898 3,811 71,451 71,500 3,901 3,814 71,501 71,550 3,904 3,816 71,551 71,600 3,907 3,819 71,601 71,650 3,909 3,822 71,651 71,700 3,912 3,825 71,701 71,750 3,915 3,827 71,751 71,800 3,918 3,830 71,801 71,850 3,920 3,833 71,851 71,900 3,923 3,836 71,901 71,950 3,926 3,839 71,951 72,000 3,929 3,841 72,001 72,050 3,932 3,844 72,051 72,100 3,934 3,847 72,101 72,150 3,937 3,850 72,151 72,200 3,940 3,853 72,201 72,250 3,943 3,855 72,251 72,300 3,946 3,858 72,301 72,350 3,948 3,861 72,351 72,400 3,951 3,864 72,401 72,450 3,954 3,867 72,451 72,500 3,957 3,869 72,501 72,550 3,960 3,872 72,551 72,600 3,962 3,875 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 72,601 72,650 3,965 3,878 72,651 72,700 3,968 3,880 72,701 72,750 3,971 3,883 72,751 72,800 3,973 3,886 72,801 72,850 3,976 3,889 72,851 72,900 3,979 3,892 72,901 72,950 3,982 3,894 72,951 73,000 3,985 3,897 73,001 73,050 3,987 3,900 73,051 73,100 3,990 3,903 73,101 73,150 3,993 3,906 73,151 73,200 3,996 3,908 73,201 73,250 3,999 3,911 73,251 73,300 4,001 3,914 73,301 73,350 4,004 3,917 73,351 73,400 4,007 3,920 73,401 73,450 4,010 3,922 73,451 73,500 4,013 3,925 73,501 73,550 4,015 3,928 73,551 73,600 4,018 3,931 73,601 73,650 4,021 3,934 73,651 73,700 4,024 3,936 73,701 73,750 4,026 3,939 73,751 73,800 4,029 3,942 73,801 73,850 4,032 3,945 73,851 73,900 4,035 3,947 73,901 73,950 4,038 3,950 73,951 74,000 4,040 3,953 74,001 74,050 4,043 3,956 74,051 74,100 4,046 3,959 74,101 74,150 4,049 3,961 74,151 74,200 4,052 3,964 74,201 74,250 4,054 3,967 74,251 74,300 4,057 3,970 74,301 74,350 4,060 3,973 74,351 74,400 4,063 3,975 74,401 74,450 4,066 3,978 74,451 74,500 4,068 3,981 74,501 74,550 4,071 3,984 74,551 74,600 4,074 3,987 74,601 74,650 4,077 3,989 74,651 74,700 4,079 3,992 74,701 74,750 4,082 3,995 74,751 74,800 4,085 3,998 74,801 74,850 4,088 4,000 74,851 74,900 4,091 4,003 74,901 74,950 4,093 4,006 74,951 75,000 4,096 4,009 75,001 75,050 4,099 4,012 75,051 75,100 4,102 4,014 75,101 75,150 4,105 4,017 75,151 75,200 4,107 4,020 75,201 75,250 4,110 4,023 75,251 75,300 4,113 4,026 75,301 75,350 4,116 4,028 75,351 75,400 4,119 4,031 75,401 75,450 4,121 4,034 75,451 75,500 4,124 4,037 75,501 75,550 4,127 4,040 75,551 75,600 4,130 4,042 75,601 75,650 4,133 4,045 75,651 75,700 4,135 4,048 75,701 75,750 4,138 4,051 75,751 75,800 4,141 4,053 75,801 75,850 4,144 4,056 75,851 75,900 4,146 4,059 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 75,901 75,950 4,149 4,062 75,951 76,000 4,152 4,065 76,001 76,050 4,155 4,067 76,051 76,100 4,158 4,070 76,101 76,150 4,160 4,073 76,151 76,200 4,163 4,076 76,201 76,250 4,166 4,079 76,251 76,300 4,169 4,081 76,301 76,350 4,172 4,084 76,351 76,400 4,174 4,087 76,401 76,450 4,177 4,090 76,451 76,500 4,180 4,093 76,501 76,550 4,183 4,095 76,551 76,600 4,186 4,098 76,601 76,650 4,188 4,101 76,651 76,700 4,191 4,104 76,701 76,750 4,194 4,106 76,751 76,800 4,197 4,109 76,801 76,850 4,199 4,112 76,851 76,900 4,202 4,115 76,901 76,950 4,205 4,118 76,951 77,000 4,208 4,120 77,001 77,050 4,211 4,123 77,051 77,100 4,213 4,126 77,101 77,150 4,216 4,129 77,151 77,200 4,219 4,132 77,201 77,250 4,222 4,134 77,251 77,300 4,225 4,137 77,301 77,350 4,227 4,140 77,351 77,400 4,230 4,143 77,401 77,450 4,233 4,146 77,451 77,500 4,236 4,148 77,501 77,550 4,239 4,151 77,551 77,600 4,241 4,154 77,601 77,650 4,244 4,157 77,651 77,700 4,247 4,159 77,701 77,750 4,250 4,162 77,751 77,800 4,252 4,165 77,801 77,850 4,255 4,168 77,851 77,900 4,258 4,171 77,901 77,950 4,261 4,173 77,951 78,000 4,264 4,176 78,001 78,050 4,266 4,179 78,051 78,100 4,269 4,182 78,101 78,150 4,272 4,185 78,151 78,200 4,275 4,187 78,201 78,250 4,278 4,190 78,251 78,300 4,280 4,193 78,301 78,350 4,283 4,196 78,351 78,400 4,286 4,199 78,401 78,450 4,289 4,201 78,451 78,500 4,292 4,204 78,501 78,550 4,294 4,207 78,551 78,600 4,297 4,210 78,601 78,650 4,300 4,213 78,651 78,700 4,303 4,215 78,701 78,750 4,305 4,218 78,751 78,800 4,308 4,221 78,801 78,850 4,311 4,224 78,851 78,900 4,314 4,226 78,901 78,950 4,317 4,229 78,951 79,000 4,319 4,232 79,001 79,050 4,322 4,235 79,051 79,100 4,325 4,238 79,101 79,150 4,328 4,240 79,151 79,200 4,331 4,243 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 79,201 79,250 4,333 4,246 79,251 79,300 4,336 4,249 79,301 79,350 4,339 4,252 79,351 79,400 4,342 4,254 79,401 79,450 4,345 4,257 79,451 79,500 4,347 4,260 79,501 79,550 4,350 4,263 79,551 79,600 4,353 4,266 79,601 79,650 4,356 4,268 79,651 79,700 4,358 4,271 79,701 79,750 4,361 4,274 79,751 79,800 4,364 4,277 79,801 79,850 4,367 4,279 79,851 79,900 4,370 4,282 79,901 79,950 4,372 4,285 79,951 80,000 4,375 4,288 80,001 80,050 4,378 4,291 80,051 80,100 4,381 4,293 80,101 80,150 4,384 4,296 80,151 80,200 4,386 4,299 80,201 80,250 4,389 4,302 80,251 80,300 4,392 4,305 80,301 80,350 4,395 4,307 80,351 80,400 4,398 4,310 80,401 80,450 4,400 4,313 80,451 80,500 4,403 4,316 80,501 80,550 4,406 4,319 80,551 80,600 4,409 4,321 80,601 80,650 4,412 4,324 80,651 80,700 4,414 4,327 80,701 80,750 4,417 4,330 80,751 80,800 4,420 4,332 80,801 80,850 4,423 4,335 80,851 80,900 4,425 4,338 80,901 80,950 4,428 4,341 80,951 81,000 4,431 4,344 81,001 81,050 4,434 4,346 81,051 81,100 4,437 4,349 81,101 81,150 4,439 4,352 81,151 81,200 4,442 4,355 81,201 81,250 4,445 4,358 81,251 81,300 4,448 4,360 81,301 81,350 4,451 4,363 81,351 81,400 4,453 4,366 81,401 81,450 4,456 4,369 81,451 81,500 4,459 4,372 81,501 81,550 4,462 4,374 81,551 81,600 4,465 4,377 81,601 81,650 4,467 4,380 81,651 81,700 4,470 4,383 81,701 81,750 4,473 4,385 81,751 81,800 4,476 4,388 81,801 81,850 4,478 4,391 81,851 81,900 4,481 4,394 81,901 81,950 4,484 4,397 81,951 82,000 4,487 4,399 82,001 82,050 4,490 4,402 82,051 82,100 4,492 4,405 82,101 82,150 4,495 4,408 82,151 82,200 4,498 4,411 82,201 82,250 4,501 4,413 82,251 82,300 4,504 4,416 82,301 82,350 4,506 4,419 82,351 82,400 4,509 4,422 82,401 82,450 4,512 4,425 82,451 82,500 4,515 4,427 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 82,501 82,550 4,518 4,430 82,551 82,600 4,520 4,433 82,601 82,650 4,523 4,436 82,651 82,700 4,526 4,438 82,701 82,750 4,529 4,441 82,751 82,800 4,531 4,444 82,801 82,850 4,534 4,447 82,851 82,900 4,537 4,450 82,901 82,950 4,540 4,452 82,951 83,000 4,543 4,455 83,001 83,050 4,545 4,458 83,051 83,100 4,548 4,461 83,101 83,150 4,551 4,464 83,151 83,200 4,554 4,466 83,201 83,250 4,557 4,469 83,251 83,300 4,559 4,472 83,301 83,350 4,562 4,475 83,351 83,400 4,565 4,478 83,401 83,450 4,568 4,480 83,451 83,500 4,571 4,483 83,501 83,550 4,573 4,486 83,551 83,600 4,576 4,489 83,601 83,650 4,579 4,492 83,651 83,700 4,582 4,494 83,701 83,750 4,584 4,497 83,751 83,800 4,587 4,500 83,801 83,850 4,590 4,503 83,851 83,900 4,593 4,505 83,901 83,950 4,596 4,508 83,951 84,000 4,598 4,511 84,001 84,050 4,601 4,514 84,051 84,100 4,604 4,517 84,101 84,150 4,607 4,519 84,151 84,200 4,610 4,522 84,201 84,250 4,612 4,525 84,251 84,300 4,615 4,528 84,301 84,350 4,618 4,531 84,351 84,400 4,621 4,533 84,401 84,450 4,624 4,536 84,451 84,500 4,626 4,539 84,501 84,550 4,629 4,542 84,551 84,600 4,632 4,545 84,601 84,650 4,635 4,547 84,651 84,700 4,637 4,550 84,701 84,750 4,640 4,553 84,751 84,800 4,643 4,556 84,801 84,850 4,646 4,558 84,851 84,900 4,649 4,561 84,901 84,950 4,651 4,564 84,951 85,000 4,654 4,567 85,001 85,050 4,657 4,570 85,051 85,100 4,660 4,572 85,101 85,150 4,663 4,575 85,151 85,200 4,665 4,578 85,201 85,250 4,668 4,581 85,251 85,300 4,671 4,584 85,301 85,350 4,674 4,586 85,351 85,400 4,677 4,589 85,401 85,450 4,679 4,592 85,451 85,500 4,682 4,595 85,501 85,550 4,685 4,598 85,551 85,600 4,688 4,600 85,601 85,650 4,691 4,603 85,651 85,700 4,693 4,606 85,701 85,750 4,696 4,609 85,751 85,800 4,699 4,611 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 85,801 85,850 4,702 4,614 85,851 85,900 4,704 4,617 85,901 85,950 4,707 4,620 85,951 86,000 4,710 4,623 86,001 86,050 4,713 4,625 86,051 86,100 4,716 4,628 86,101 86,150 4,718 4,631 86,151 86,200 4,721 4,634 86,201 86,250 4,724 4,637 86,251 86,300 4,727 4,639 86,301 86,350 4,730 4,642 86,351 86,400 4,732 4,645 86,401 86,450 4,735 4,648 86,451 86,500 4,738 4,651 86,501 86,550 4,741 4,653 86,551 86,600 4,744 4,656 86,601 86,650 4,746 4,659 86,651 86,700 4,749 4,662 86,701 86,750 4,752 4,664 86,751 86,800 4,755 4,667 86,801 86,850 4,757 4,670 86,851 86,900 4,760 4,673 86,901 86,950 4,763 4,676 86,951 87,000 4,766 4,678 87,001 87,050 4,769 4,681 87,051 87,100 4,771 4,684 87,101 87,150 4,774 4,687 87,151 87,200 4,777 4,690 87,201 87,250 4,780 4,692 87,251 87,300 4,783 4,695 87,301 87,350 4,785 4,698 87,351 87,400 4,788 4,701 87,401 87,450 4,791 4,704 87,451 87,500 4,794 4,706 87,501 87,550 4,797 4,709 87,551 87,600 4,799 4,712 87,601 87,650 4,802 4,715 87,651 87,700 4,805 4,717 87,701 87,750 4,808 4,720 87,751 87,800 4,810 4,723 87,801 87,850 4,813 4,726 87,851 87,900 4,816 4,729 87,901 87,950 4,819 4,731 87,951 88,000 4,822 4,734 88,001 88,050 4,824 4,737 88,051 88,100 4,827 4,740 88,101 88,150 4,830 4,743 88,151 88,200 4,833 4,745 88,201 88,250 4,836 4,748 88,251 88,300 4,838 4,751 88,301 88,350 4,841 4,754 88,351 88,400 4,844 4,757 88,401 88,450 4,847 4,759 88,451 88,500 4,850 4,762 88,501 88,550 4,852 4,765 88,551 88,600 4,855 4,768 88,601 88,650 4,858 4,771 88,651 88,700 4,861 4,773 88,701 88,750 4,863 4,776 88,751 88,800 4,866 4,779 88,801 88,850 4,869 4,782 88,851 88,900 4,872 4,784 88,901 88,950 4,875 4,787 88,951 89,000 4,877 4,790 89,001 89,050 4,880 4,793 89,051 89,100 4,883 4,796 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 89,101 89,150 4,886 4,798 89,151 89,200 4,889 4,801 89,201 89,250 4,891 4,804 89,251 89,300 4,894 4,807 89,301 89,350 4,897 4,810 89,351 89,400 4,900 4,812 89,401 89,450 4,903 4,815 89,451 89,500 4,905 4,818 89,501 89,550 4,908 4,821 89,551 89,600 4,911 4,824 89,601 89,650 4,914 4,826 89,651 89,700 4,916 4,829 89,701 89,750 4,919 4,832 89,751 89,800 4,922 4,835 89,801 89,850 4,925 4,837 89,851 89,900 4,928 4,840 89,901 89,950 4,930 4,843 89,951 90,000 4,933 4,846 90,001 90,050 4,936 4,849 90,051 90,100 4,939 4,851 90,101 90,150 4,942 4,854 90,151 90,200 4,944 4,857 90,201 90,250 4,947 4,860 90,251 90,300 4,950 4,863 90,301 90,350 4,953 4,865 90,351 90,400 4,956 4,868 90,401 90,450 4,958 4,871 90,451 90,500 4,961 4,874 90,501 90,550 4,964 4,877 90,551 90,600 4,967 4,879 90,601 90,650 4,970 4,882 90,651 90,700 4,972 4,885 90,701 90,750 4,975 4,888 90,751 90,800 4,978 4,890 90,801 90,850 4,981 4,893 90,851 90,900 4,983 4,896 90,901 90,950 4,986 4,899 90,951 91,000 4,989 4,902 91,001 91,050 4,992 4,904 91,051 91,100 4,995 4,907 91,101 91,150 4,997 4,910 91,151 91,200 5,000 4,913 91,201 91,250 5,003 4,916 91,251 91,300 5,006 4,918 91,301 91,350 5,009 4,921 91,351 91,400 5,011 4,924 91,401 91,450 5,014 4,927 91,451 91,500 5,017 4,930 91,501 91,550 5,020 4,932 91,551 91,600 5,023 4,935 91,601 91,650 5,025 4,938 91,651 91,700 5,028 4,941 91,701 91,750 5,031 4,943 91,751 91,800 5,034 4,946 91,801 91,850 5,036 4,949 91,851 91,900 5,039 4,952 91,901 91,950 5,042 4,955 91,951 92,000 5,045 4,957 92,001 92,050 5,048 4,960 92,051 92,100 5,050 4,963 92,101 92,150 5,053 4,966 92,151 92,200 5,056 4,969 92,201 92,250 5,059 4,971 92,251 92,300 5,062 4,974 92,301 92,350 5,064 4,977 92,351 92,400 5,067 4,980 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 92,401 92,450 5,070 4,983 92,451 92,500 5,073 4,985 92,501 92,550 5,076 4,988 92,551 92,600 5,078 4,991 92,601 92,650 5,081 4,994 92,651 92,700 5,084 4,996 92,701 92,750 5,087 4,999 92,751 92,800 5,089 5,002 92,801 92,850 5,092 5,005 92,851 92,900 5,095 5,008 92,901 92,950 5,098 5,010 92,951 93,000 5,101 5,013 93,001 93,050 5,103 5,016 93,051 93,100 5,106 5,019 93,101 93,150 5,109 5,022 93,151 93,200 5,112 5,024 93,201 93,250 5,115 5,027 93,251 93,300 5,117 5,030 93,301 93,350 5,120 5,033 93,351 93,400 5,123 5,036 93,401 93,450 5,126 5,038 93,451 93,500 5,129 5,041 93,501 93,550 5,131 5,044 93,551 93,600 5,134 5,047 93,601 93,650 5,137 5,050 93,651 93,700 5,140 5,052 93,701 93,750 5,142 5,055 93,751 93,800 5,145 5,058 93,801 93,850 5,148 5,061 93,851 93,900 5,151 5,063 93,901 93,950 5,154 5,066 93,951 94,000 5,156 5,069 94,001 94,050 5,159 5,072 94,051 94,100 5,162 5,075 94,101 94,150 5,165 5,077 94,151 94,200 5,168 5,080 94,201 94,250 5,170 5,083 94,251 94,300 5,173 5,086 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 94,301 94,350 5,176 5,089 94,351 94,400 5,179 5,091 94,401 94,450 5,182 5,094 94,451 94,500 5,184 5,097 94,501 94,550 5,187 5,100 94,551 94,600 5,190 5,103 94,601 94,650 5,193 5,105 94,651 94,700 5,195 5,108 94,701 94,750 5,198 5,111 94,751 94,800 5,201 5,114 94,801 94,850 5,204 5,116 94,851 94,900 5,207 5,119 94,901 94,950 5,209 5,122 94,951 95,000 5,212 5,125 95,001 95,050 5,215 5,128 95,051 95,100 5,218 5,130 95,101 95,150 5,221 5,133 95,151 95,200 5,223 5,136 95,201 95,250 5,226 5,139 95,251 95,300 5,229 5,142 95,301 95,350 5,232 5,144 95,351 95,400 5,235 5,147 95,401 95,450 5,237 5,150 95,451 95,500 5,240 5,153 95,501 95,550 5,243 5,156 95,551 95,600 5,246 5,158 95,601 95,650 5,249 5,161 95,651 95,700 5,251 5,164 95,701 95,750 5,254 5,167 95,751 95,800 5,257 5,169 95,801 95,850 5,260 5,172 95,851 95,900 5,262 5,175 95,901 95,950 5,265 5,178 95,951 96,000 5,268 5,181 96,001 96,050 5,271 5,183 96,051 96,100 5,274 5,186 96,101 96,150 5,276 5,189 96,151 96,200 5,279 5,192 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 96,201 96,250 5,282 5,195 96,251 96,300 5,285 5,197 96,301 96,350 5,288 5,200 96,351 96,400 5,290 5,203 96,401 96,450 5,293 5,206 96,451 96,500 5,296 5,209 96,501 96,550 5,299 5,211 96,551 96,600 5,302 5,214 96,601 96,650 5,304 5,217 96,651 96,700 5,307 5,220 96,701 96,750 5,310 5,222 96,751 96,800 5,313 5,225 96,801 96,850 5,315 5,228 96,851 96,900 5,318 5,231 96,901 96,950 5,321 5,234 96,951 97,000 5,324 5,236 97,001 97,050 5,327 5,239 97,051 97,100 5,329 5,242 97,101 97,150 5,332 5,245 97,151 97,200 5,335 5,248 97,201 97,250 5,338 5,250 97,251 97,300 5,341 5,253 97,301 97,350 5,343 5,256 97,351 97,400 5,346 5,259 97,401 97,450 5,349 5,262 97,451 97,500 5,352 5,264 97,501 97,550 5,355 5,267 97,551 97,600 5,357 5,270 97,601 97,650 5,360 5,273 97,651 97,700 5,363 5,275 97,701 97,750 5,366 5,278 97,751 97,800 5,368 5,281 97,801 97,850 5,371 5,284 97,851 97,900 5,374 5,287 97,901 97,950 5,377 5,289 97,951 98,000 5,380 5,292 98,001 98,050 5,382 5,295 98,051 98,100 5,385 5,298 If line 7,Form K-40 is at least If line 7,Form K-40 is not over Tax for Single, Head of Household or Married Filing Seperate Tax for Married Filing Joint 98,101 98,150 5,388 5,301 98,151 98,200 5,391 5,303 98,201 98,250 5,394 5,306 98,251 98,300 5,396 5,309 98,301 98,350 5,399 5,312 98,351 98,400 5,402 5,315 98,401 98,450 5,405 5,317 98,451 98,500 5,408 5,320 98,501 98,550 5,410 5,323 98,551 98,600 5,413 5,326 98,601 98,650 5,416 5,329 98,651 98,700 5,419 5,331 98,701 98,750 5,421 5,334 98,751 98,800 5,424 5,337 98,801 98,850 5,427 5,340 98,851 98,900 5,430 5,342 98,901 98,950 5,433 5,345 98,951 99,000 5,435 5,348 99,001 99,050 5,438 5,351 99,051 99,100 5,441 5,354 99,101 99,150 5,444 5,356 99,151 99,200 5,447 5,359 99,201 99,250 5,449 5,362 99,251 99,300 5,452 5,365 99,301 99,350 5,455 5,368 99,351 99,400 5,458 5,370 99,401 99,450 5,461 5,373 99,451 99,500 5,463 5,376 99,501 99,550 5,466 5,379 99,551 99,600 5,469 5,382 99,601 99,650 5,472 5,384 99,651 99,700 5,474 5,387 99,701 99,750 5,477 5,390 99,751 99,800 5,480 5,393 99,801 99,850 5,483 5,395 99,851 99,900 5,486 5,398 99,901 99,950 5,488 5,401 99,951 100,000 5,491 5,404

# 2024 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. $0 - $46,000 $ 5.2% (.052) $ $0 $ $46,001 and over $ 5.58% (.0558) $ $175 $ Single, Head of Household, or Married Filing Separate Taxable Income If line 7 of yourForm 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. $0 - $23,000 $ 5.2% (.052) $ $0 $ $23,001 and over $ 5.58% (.0558) $ $87 $

# Taxpayer Assistance

Filing. For questions about Kansas taxes, contact our Taxpayer Assistance Center. If you are eligible, free tax preparation 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 ataarp.org/money/taxes/aarp_taxaide . Taxpayer Assistance Centers are available by appointment only To set up an appointment at the Topeka or Overland Park office, use the Appointment Scheduler . Topeka Office 120 SE 10th Avenue - 1st Floor Topeka, KS 66612-1103 Overland Park Office 7600 W. 119th St., Suite A Overland Park, KS 66213-1128 Hours: 8 a.m. to 4:45 p.m. (M-F) Phone: 785-368-8222 Fax: 785-296-8989 You may also use the new Chat option on the Taxation home page of our ksrevenue.gov website for 24 hour assistance, or chat with a Live Agent, Monday through Friday from 8:00am - 4:45pm. 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, visit our Refund Status page or call 785-368-8222. Forms. If you choose to file paper, FILE the ORIGINAL form from this booklet, not a copy or a form from an approved software package. For a list of approved vendors go to: https://www.ksrevenue.gov/softwaredevelopers.html

# Electronic File & Pay Options

WebFile WebFile is a simple, secure, fast and free Kansas electronic filing option. You may use WebFile ifyou are a Kansas resident or non-resident and have filed a Kansas individual income tax return in the past 3 years. Click here to get started . If you need assistance signing into the system, contact our office by email at kdor_TAC@ks.gov or call 785-368-8222. IRS e-File IRS e-File is a fast, accurate, and safe way to file a federal and Kansas income tax return. Ask yourpreparer about e-File or visit our e-file page for a list of authorized e-File providers and software products. Join the 1.3 million taxpayers that used IRS e-File last year! Direct Payment Direct payment allows you to "file now, pay later" by choosing the date you would like yourbank account debited. 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 Credit card payments for your Kansas tax can be made online through third-party vendors.Services and fees vary, but all vendors accept major credit cards. Visit our website for a list of vendors authorized to accept payments for Kansas. QUICK LINKS CAREERS | FORMS LIBRARY | POLICY LIBRARY | CONTACT US FOLLOW US © COPYRIGHT . KANSAS DEPT. OF REVENUE. ALL RIGHTS RESERVED. <a href="