K.A.R. 92-12-27
Kansas deduction of an individual.
A taxpayer entitled to elect to either itemize deductions or to take the Kansas standard deduction shall be bound by an election unless an amended return is filed. In the absence of an election, the taxpayer shall be deemed to have elected to take the Kansas standard deduction. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp.
79-32,118, 79-32,119, 79-32,120; effective Jan. 1,
1968; amended, E-71-8, Jan. 1, 1971; amended
Jan. 1, 1972; amended May 1, 1982.)
Amendment history
(Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,118, 79-32,119, 79-32,120; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1982.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-2 · 92-12-2
- 92-12-3 · 92-12-3
- 92-12-4 · 92-12-4
- 92-12-4a · Resident individual.
- 92-12-5 · 92-12-5
- 92-12-6 · Resident status of certain individuals.
- 92-12-7 · 92-12-7
- 92-12-8 · Corporation.
- 92-12-11 · Credits for income taxes paid to other states.
- 92-12-12 · 92-12-12
- 92-12-13 · 92-12-13
- 92-12-14 · Persons and organizations exempt from Kansas income tax.
- 92-12-15 · 92-12-15
- 92-12-16 · Change of accounting period.
- 92-12-19 · Limitation of tax-spreadback rule.
- 92-12-20 · Change from accrual to installment method of accounting.
- 92-12-21 · 92-12-21
- 92-12-22 · 92-12-22
- 92-12-23 · 92-12-23
- 92-12-24 · 92-12-24
- 92-12-27 · Kansas deduction of an individual.
- 92-12-28 · 92-12-28
- 92-12-29 · 92-12-29
- 92-12-30 · 92-12-30
- 92-12-31 · 92-12-31
- 92-12-32 · 92-12-32
- 92-12-33 · 92-12-33
- 92-12-34 · 92-12-34
- 92-12-35 · 92-12-35
- 92-12-36 · 92-12-36
- 92-12-37 · 92-12-37
- 92-12-38 · 92-12-38
- 92-12-39 · 92-12-39
- 92-12-40 · 92-12-40
- 92-12-41 · 92-12-41
- 92-12-42 · 92-12-42
- 92-12-43 · 92-12-43
- 92-12-44 · (Authorized by K.S.A. 79-3236, 79-32,136; effective Jan. 1,…
- 92-12-47 · Distribution withholding.
- 92-12-48 · 92-12-48