2025 K-130 Privilege Tax Form and Original and Amended Instructions (financial institutions)

# KANSAS PRIVILEGE TAX

(Rev. 7-24)

DO NOT STAPLE
2 0 2 4
For the taxable year beginnin
Name
Number and Street of Principal Office
City State Zip Code

# Filing Information

A. Method Used to Determine Income of Corporation in Kansas

1. Activity wholly within Kansas - Single entity
2. Activity wholly within Kansas - Consolidated
3. Single entity apportionment method (K-130AS, Part V)
4. Combined income method - Single corporation filing (Sch. K-131)
5. Combined income method - Multiple corporation filing (Sch. K-131) ; ending _ Employer's Identification Numbers (EIN)

B. Business Activity Code (NAICS)
(Enter bot h if applicable)
EIN this entity:
C. Date Business Began in KS (mm/dd/yyyy)
EIN Federal Consolidated Parent:
D. Date Business Discontinued in KS (mm/dd/yyyy ) H . Enter your original federal due date if other than the 15th day of the 4th month (C-Corps) or 15th day of 3rd month (S-Corps) after the end of the tax year.
E. State and Month/Year of Incorporation (mm/yyyy)
I. If any taxpayer information has changed since the last return was filed, please
F. State of Commercial Domicile _ _ mark this box.
G. Type of Federal Return Filed
J. If this is a Fiduciary Financial Institution, please mark this box.

1. Separate 2. Consolidated
2. Alternative or separate accounting (Enclose letter of authorization & schedule)

# AMENDED 2025 Kansas return.

NOTE: This form cannot be used for tax years prior to 2025.
Reason for amending your 2025 Kansas return:
Adjustment by Amended federal
Amended affects the IRS tax return
Kansas only

1. Federal taxable income for Kansas privilege tax purposes .
2. Total state and municipal interest income . .
3. Taxes on or measured by income or fees or payment in lieu of income taxes (does not include privilege taxes) . ... …
4. Federal net operating loss deduction .
5. Savings and loan bad debt deduction included in federal deductions …
6. 250 deduction related to global intangible low-taxed income (GILTI) (I.R.C. § 250(a)(1)(B)) (schedule required) .. …
7. Business interest expense carryforward deduction (I.R.C. § 163(j)) (schedule required) …
8. Other additions to federal taxable income (schedule required)
9. Total additions to federal taxable income (add lines 2 through 8)
10. Disallowed FDIC Premiums (I.R.C. § 162(r)) (schedule required) . . . … ...
11. Global intangible low-taxed income (GILTI) (I.R.C. § 951A) (schedule required) … ...
12. Disallowed business interest deduction (I.R.C. § 163(j)) (schedule required)
13. Contributions to capital exceptions (I.R.C. § 118) (schedule required) . . … ...
14. Disallowed business meal expenses (I.R.C. § 274) (schedule required) … ...
15. Kansas net interest income received from qualified agricultural real estate loans (schedule required) .. … ...
16. Kansas net interest income received from single family residence loans (schedule required)
17. Kansas interest earned on loans to qualified taxpayers used for qualified expenses for restoration & preservation of a qualified historic structure (50% of the interest earned on loans for this purpose. Schedule required) … ...
18. Other subtractions from federal taxable income (schedule required) .. … . ... … ... 1 8
19. Total subtractions from federal taxable income (add lines 10 through 18)
20. Net income before apportionment (add line 1 to line 9 and subtract line 19) . … ...
21. Nonbusiness income - Total company (schedule required) . ...
22. Apportionable business income (subtract line 21 from line 20) .
23. Average percent to Kansas (Part V, lines A, B, C and E; if 100% enter 100.0000) … … .
24. Amount to Kansas (multiply line 22 by line 23) ... … …
25. Nonbusiness income - Kansas (schedule required) …
26. Kansas expensing recapture (see instructions for Schedule K-120EX and enclose applicable schedules ) …
27. Kansas expensing deduction (see instructions for Schedule K-120EX and enclose applicable schedules) . …
28. Kansas net income before NOL deduction (add lines 24, 25, and 26, then subtract line 27). . …
29. Kansas net operating loss deduction (schedule required) . …
30. Kansas net income before bad debts (subtract line 29 from line 28) … …
31. Savings & loan bad debt deduction for Kansas (schedule required )
32. Combined report (Schedule K-131) or alternative/separate accounting income (separat e schedule ) . …
33. Kansas taxable income (subtract line 31 from line 30 or if filing combined, enter line 32) 34a

34a. Normal tax - Banks (1.94% of line 33) … … 34b
34b. Normal tax - Savings and Loans and Trust Companies (1.93% of line 33) . … …
35a. Surtax - Banks (2.125% of line 33 in excess of $25,000) . … … 35a 35b
35b. Surtax - Savings and Loans and trust companies (2.25% of line 33 in excess of $25,00 0) …

1. Total tax (add lines 34a or 34b and 35a or 35b. If filing combined, use line 35 of K-131) . …
2. Nonrefundable credits (Part III, line 18; cannot exceed amount on line 36 )
3. Balance (subtract line 37 from line 36; cannot be less than zero) … …
4. Estimated tax paid and amount credited forward (Part I, line 4) . … …
5. Other tax payments (enclose separate schedule) … .
6. Child day care assistance credit (enclose Schedule K-56) . … … … 42
7. Community service contribution credit refund (enclose Schedule K-60 ) …
8. Payment remitted with original return (see instructions) … 43
9. Overpayment from original return (this is a subtraction; see instructions ) . …
10. Total prepaid credits (add lines 39 through 43 and subtract line 44) . … …
11. BALANCE DUE (if line 38 exceeds line 45 subtract line 45 from line 38 and enter result ) … … …
12. Interest . … … …
13. Penalty .. … … …
14. Estimated tax penalty. If annualizing to compute penalty, check this box … . … 50
15. Total tax, interest and penalty due (add lines 46 through 49, complete and enclose K-130V with your payment)
16. Overpayment (if line 38 plus line 49 is less than line 45, subtract the sum of lines 38 and 49 from line 45 and enter the result) … ... ..
17. REFUND. Enter the amount of line 51 you wish to be refunded . ... …
18. CREDIT FORWARD. Enter the amount of line 51 (original return only) you wish to be applied to your 2026 estimated tax. (Line 53 cannot exceed the total of lines 39 and 40) … ... .. … I authorize the Director of Taxation or the Director's designee to discuss my return and enclosures with my preparer.

I declare under the penalties of perjury that to the best of my knowledge this is a true, correct, and complete return. sign Signature of officer Title Date here Individual or firm signature of preparer Address and Phone Number Date Tax Preparer's PTIN, EIN or SSN
ENCLOSE ALL REQUIRED FEDERAL FORMS AND SCHEDULES
Mail to: Kansas Privilege Tax, Kansas Department of Revenue, PO Box 750260, Topeka, KS 66699-0260

# PART I - ADDITIONAL INFORMATION

1. Did the corporation file a Kansas Privilege Tax return under the same name for the preceding year? _Yes _ No If "no", enter previous name and EIN.
2. Enter the address of the corporation's principal location in Kansas.

Telephone

1. The corporation's books are in care of:
2. List each estimated tax payment and credit forward amount claimed on this return.

Date Amount
TOTAL (Enter on line 39 of K-130)

1. Has your corporation been involved in any reorganization during the period covered by this return? _ Yes _ No If "yes", enclose a detailed explanation.
2. If this is a final return for Kansas, please state the reason. If the corporation was liquidated or dissolved, state the IRC section under which the corporation was liquidated.
3. If your federal taxable income has been redetermined for any prior years that have not previously been reported to Kansas, check the applicable box(es) below and state the calendar, fiscal, or short period year ending date. You are required to submit, under separate cover, the federal Forms 1139, 1120X, or Revenue Agent's Report along with the Kansas amended return.

Revenue Agent's Report Other State's Adjustment Amended Return Net Operating Loss Years ended

1. If you are registered with the Kansas Department of Revenue under any other Kansas tax act, enter all registration or license numbers on the applicable line. a. Sales Tax b. Compensating Use Tax c. Withholding T d. Other (specify)

# PART II - AFFILIATED FINANCIAL INSTITUTIONS OR CORPORATIONS DOING BUSINESS IN KANSAS

Name of Corporation Employer ID Number
(Enclose a separate sheet for additional corporations)

# PART Ill - SCHEDULE OF NONREFUNDABLE CREDITS (see instructions)

1. Affordable Housing Credit (enclose Schedule K-25) .
2. Housing Investor Tax Credit (enclose Schedule K-27)
3. Center for Entrepreneurship Credit (enclose Schedule K-31)
4. Business and Job Development Credit - for carry forward use only (enclose Schedule K-34
5. Historic Preservation Credit (enclose Schedule K-35)
6. Disabled Access Credit (enclose Schedule K-37
7. Eisenhower Foundation Credit (enclose Schedule K-43
8. Friends of Cedar Crest Association Credit (enclose Schedule K-46)
9. Technology Enabled Fiduciary Financial Institutions Credit (enclose Schedule K-48)
10. Venture Capital Credit - for carry forward use only (enclose Schedule K-55
11. High Performance Incentive Program Credit (enclo
12. Community Service Contribution Credit (enclose Sc
13. Targeted Employment Credit (enclose Schedule K-
14. Low Income Student Scholarship Credit (enclose S
15. Kansas Community College and Technical College Con
16. Commercial Restoration and Preservation Credit (e
17. Pregnancy Resource Act Credit (enclose Schedule K-9 18 Total Nonrefundable Credits (Add lines 1 through 17 and enter on line 37, page 2 ) .

# PART IV - COMPUTATION OF FEDERAL TAXABLE INCOME FOR S CORPORATION

# DEDUCTIONS

1. Compensation of officers … …
2. (a) Salaries and wages ( b) Less empl. credit Balance . . …
3. Repairs and maintenance
4. Bad debts
5. Rents … ... …
6. Taxes and licenses … ... …
7. Interest
8. Charitable contributions (not over 10% of taxable income as adjusted)
9. Depreciation

1. Less depreciation claimed elsewhere on return . … …
2. Depletion . … … … …
3. Advertising . … … …
4. Pension plans, profit-sharing plans, etc . … … …
5. Employee benefit programs . … … …
6. Other deductions … … …
7. Total deductions - Add lines 12 through 26 … … …
8. Taxable income before net operating loss deduction and special deductions (subtract line 27 from line 11)
9. Less: a. Net operating loss deduction … … … 29(a) b. Special Deductions . … … … 29(b) 29(c)
10. Taxable income - Subtract line 29c from line 28 . …

K-130 AS

# KANSAS

K-130 AS

# Financial Institution Apportionment Schedule

FOR USE BY FINANCIAL INSTITUTIONS APPORTIONING INCOME (Financial Institutions using the combined income method must use Schedule K-131) 2 0 2 4 For the taxable year beginning _ ; ending _.
Name as shown on Form K-130 Employer Identification Number (EIN)

# PART V - APPORTIONMENT FORMULA

# PART VI - ADDITIONAL INFORMATION

1. If you claim that part of your net income is assignable to business conducted
2. Describe briefly the nature and location(s) of your Kansas business activities. outside Kansas: a. Enclose a list of all states in which this corporation is doing business and filing state net income, franchise tax, privilege tax, corporate stock
3. Are the amounts in the total company column (K-130 AS, Part V) the tax, bank shares tax, single business tax or earned surplus tax returns. same reported in returns or reports to other states?

Yes No If n o, please explain. b. Has any state determined that this corporation conducts or has conducted a unitary business with any other corporation? Yes __ N o If yes, specify which state or states and enclose a complete list of the corporations conducting the unitary business.

# APPORTIONMENT SCHEDULE

Name of Corporation Employer Identification # Check if included:
In Total Company Within Kansas
Factors Factors