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): $____________

1. Percentage limitation (divide line 3 by line 4): %__
2. Maximum credit allowable (multiply line 2 by line 5): $__
3. 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): $____________

1. 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): $__
2. Modified Kansas source income (line B21, Part B of Schedule S): $__
3. 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): $__
4. Percentage limitation (divide line 5 by line 3): %__
5. Other state's tax applicable to income reported to Kansas (multiply line 1 by line 6): $__
6. Percentage limitation (divide line 5 by line 4): %__
7. Maximum credit allowable (multiply line 2 by line 8): $__
8. 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

1. Kaw Mission State Historic Site - Council Grove, Morris County
2. Last Chance Store State Historic Site - Council Grove, Morris County
3. Marais des Cygnes Massacre - Trading Post vicinity, Linn County
4. Mine Creek Civil War Battlefield - Pleasanton vicinity, Linn County
5. Pawnee Indian Museum - Republic vicinity, Republic County
6. Pawnee Rock State Historic Site - Pawnee Rock, Barton County
7. Red Rocks, home of the William Allen White Family - Emporia, Lyon County

# 16. Shawnee Indian Mission - Fairway, Johnson County

1. 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="