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K.A.R. 92-12-105

Contribution to income; debtor setoff.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

As used in K.S.A. 75-6202, and amendments thereto, “contribution to income” shall mean that portion of the income of a spouse filing a joint return that is subject to withholding, or that can be otherwise determined, from information filed with the return, to have been received by that spouse individually. Income that cannot be determined, from information filed with the Kansas income tax return, to have been received by either spouse individually shall be considered attributable to each spouse at the ratio of the income that has been determined to have been received individually by each spouse to the total income of both spouses. If the amount reported as Kansas adjusted gross income does not include income subject to Kansas tax received by either spouse individually, this amount shall be considered to have been contributed equally by each spouse.

# (b)

The amount of the refund shall be adjusted to properly reflect the debtor’s contribution to income if the debtor proves either of the following:

# (1)

Any of the income attributed to the debtor was received by the debtor’s spouse individually and should not have been attributed to the debtor for the purpose of determining contribution to income.

# (2)

Any of the income attributed wholly or partly to the debtor’s spouse should have been attributed to the debtor.

# (c)

Income shall not be attributed to either spouse individually unless the debtor proves either of the following:
Income Tax

# (1)

Only one spouse had an ownership interest in the source of the income at the time it was received.

# (2)

In the case of earned income not subject to Kansas withholding tax, the income was earned solely by one spouse.
If the debtor proves that the proportionate ownership interest in an income source is not the same as the ratio determined under subsection (a), the amount of refund shall be adjusted accordingly.

# (d)

Questions regarding the proper computation of contribution to income as specified in this regulation may be raised at the hearing provided for in K.S.A. 75-6207, and amendments thereto.
(Authorized by K.S.A. 75-6203; implementing K.S.A. 2000 Supp. 75-6202; effective, E-82-26,
Dec. 16, 1981; effective May 1, 1982; amended May 10, 2002.)

Amendment history

(Authorized by K.S.A. 75-6203; implementing K.S.A. 2000 Supp. 75-6202; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982; amended May 10, 2002.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-12-85 · Property factor; property used for the production of…
  2. 92-12-86 · Property factor; consistency in reporting.
  3. 92-12-87 · Property factor; numerator.
  4. 92-12-88 · Property factor; valuation of owned property.
  5. 92-12-89 · Property factor; valuation of rented property.
  6. 92-12-90 · Property factor; averaging property values.
  7. 92-12-91 · Payroll factor; in general.
  8. 92-12-92 · Payroll factor; denominator.
  9. 92-12-93 · Payroll factor; numerator.
  10. 92-12-94 · Payroll factor; compensation paid in this state.
  11. 92-12-95 · Sales factor; in general.
  12. 92-12-96 · Sales factor; denominator.
  13. 92-12-97 · Sales factor; numerator.
  14. 92-12-98 · Sales factor; sales of tangible personal property in this…
  15. 92-12-99 · Sales factor; sales of tangible personal property to United…
  16. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  17. 92-12-101 · Special rules; in general.
  18. 92-12-102 · Special rules; property factor.
  19. 92-12-103 · Special rules; sales factor.
  20. 92-12-104 · 92-12-104
  21. 92-12-105 · Contribution to income; debtor setoff.
  22. 92-12-106 · Composite returns for nonresident partners and shareholders.
  23. 92-12-109 · Report of income adjusted by internal revenue service.
  24. 92-12-110 · Combined income method of reporting; surtax exemption.
  25. 92-12-111 · Special rules; airlines.
  26. 92-12-112 · Sales factor numerator; assignment of sales of a…
  27. 92-12-113 · Credit for property tax paid on commercial and industrial…
  28. 92-12-114 · Determining transportation income within a unitary group.
  29. 92-12-120 · Definition of qualified taxpayer.
  30. 92-12-121 · Incurred qualified expenditures.
  31. 92-12-130 · Amount of tax credit.
  32. 92-12-140 · Definitions.
  33. 92-12-141 · Tax credit agreement.
  34. 92-12-142 · Tax credit application.
  35. 92-12-143 · Quarterly reports.
  36. 92-12-144 · Reallocation of credits.
  37. 92-12-145 · Transfer of tax credits.
  38. 92-12-146 · Definitions.
  39. 92-12-147 · Tax credit agreement.
  40. 92-12-148 · Tax credit application.
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