Partnertax.ai Start free trial

K.A.R. 92-12-106

Composite returns for nonresident partners and shareholders.

Official textus-ks/regssos.ks.gov
Summarize

# (a)

Any partnership or S corporation required to file a return under the Kansas income tax act may file a composite income tax return for all nonresident partners or nonresident shareholders that derive income from the partnership or S corporation.
Nonresident partners and nonresident shareholders included in a composite return shall not file a separate income tax return.

# (b)

Any nonresident partner or nonresident shareholder may be included in a composite return unless the partner or shareholder has income from a Kansas source other than the partnership or S corporation.

# (c)

Each composite return shall list the name, address, social security number, and the percentage of ownership of each nonresident partner or nonresident shareholder.

# (d)

Each composite return shall be filed and any tax due paid by the partnership or S corporation on or before the 15th day of the fourth month following the close of the taxable year of the partnership or S corporation.

# (e)

Each return shall be filed in the manner specified by the director of taxation.

# (f)

Trusts shall not be included in a composite return. Each trust shall file a separate income tax return on a form provided by the director. (Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3220;
effective May 1, 1988; amended May 10, 2002.)

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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 92-12-86 · Property factor; consistency in reporting.
  2. 92-12-87 · Property factor; numerator.
  3. 92-12-88 · Property factor; valuation of owned property.
  4. 92-12-89 · Property factor; valuation of rented property.
  5. 92-12-90 · Property factor; averaging property values.
  6. 92-12-91 · Payroll factor; in general.
  7. 92-12-92 · Payroll factor; denominator.
  8. 92-12-93 · Payroll factor; numerator.
  9. 92-12-94 · Payroll factor; compensation paid in this state.
  10. 92-12-95 · Sales factor; in general.
  11. 92-12-96 · Sales factor; denominator.
  12. 92-12-97 · Sales factor; numerator.
  13. 92-12-98 · Sales factor; sales of tangible personal property in this…
  14. 92-12-99 · Sales factor; sales of tangible personal property to United…
  15. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  16. 92-12-101 · Special rules; in general.
  17. 92-12-102 · Special rules; property factor.
  18. 92-12-103 · Special rules; sales factor.
  19. 92-12-104 · 92-12-104
  20. 92-12-105 · Contribution to income; debtor setoff.
  21. 92-12-106 · Composite returns for nonresident partners and shareholders.
  22. 92-12-109 · Report of income adjusted by internal revenue service.
  23. 92-12-110 · Combined income method of reporting; surtax exemption.
  24. 92-12-111 · Special rules; airlines.
  25. 92-12-112 · Sales factor numerator; assignment of sales of a…
  26. 92-12-113 · Credit for property tax paid on commercial and industrial…
  27. 92-12-114 · Determining transportation income within a unitary group.
  28. 92-12-120 · Definition of qualified taxpayer.
  29. 92-12-121 · Incurred qualified expenditures.
  30. 92-12-130 · Amount of tax credit.
  31. 92-12-140 · Definitions.
  32. 92-12-141 · Tax credit agreement.
  33. 92-12-142 · Tax credit application.
  34. 92-12-143 · Quarterly reports.
  35. 92-12-144 · Reallocation of credits.
  36. 92-12-145 · Transfer of tax credits.
  37. 92-12-146 · Definitions.
  38. 92-12-147 · Tax credit agreement.
  39. 92-12-148 · Tax credit application.
  40. 92-12-149 · Quarterly reports.
Full table of contents →