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K.A.R. 92-2-80

Expense deductions not allowable as deductions for income tax purposes.

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

# (a)

Expenses which have been, or will be, deducted for inheritance tax purposes shall not be deducted for income tax purposes. To deduct an item for income tax purposes, there shall be attached to a timely filed inheritance tax return a schedule or information setting forth the nature and amount of the deduction, a statement that the amounts have not been allowed as deductions under K.S.A. 79-1559(d) and (e) or K.S.A. 79-1561, and its amendments, and a waiver of the right to have the amounts allowed at any time as deductions under K.S.A. 79-1559(d) and (e) or K.S.A.
79-1561, and its amendments. The waiver shall be irrevocable once it is made.

# (b)

The manner in which expenses are deducted at the federal level shall not determine the
92-2-81 DEPARTMENT OF REVENUE manner of deductions for Kansas. (Authorized by
K.S.A. 79-1583; implementing K.S.A. 79-1562; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1562; effective May 1, 1986.)

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

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In this article (40 sections)
  1. 92-2-56 · Family settlement agreements.
  2. 92-2-57 · Distributees; prior transfers between class A distributees.
  3. 92-2-58 · Debts forgiven by will.
  4. 92-2-59 · Surviving spouses.
  5. 92-2-60 · Charitable distributees.
  6. 92-2-61 · Qualified terminable interest property election.
  7. 92-2-62 · Tax to residue.
  8. 92-2-63 · Additional tax; credit for state death taxes.
  9. 92-2-64 · Minimum tax; credit for state death taxes.
  10. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  11. 92-2-66 · Valuation of property included in the gross estate.
  12. 92-2-67 · Special valuation of certain farm and closely held business…
  13. 92-2-68 · Exclusion of certain farm and closely held business…
  14. 92-2-69 · Transfers in contemplation of death.
  15. 92-2-70 · Transfers with retained life estate.
  16. 92-2-71 · Transfers taking effect at death.
  17. 92-2-72 · Revocable transfers.
  18. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  19. 92-2-74 · Joint tenancy.
  20. 92-2-75 · Powers of appointment.
  21. 92-2-76 · Life insurance proceeds.
  22. 92-2-77 · Transfers for insufficient consideration.
  23. 92-2-78 · Proration of deductions.
  24. 92-2-79 · Deduction of expenses and debts.
  25. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  26. 92-2-81 · Deductions for federal estate tax.
  27. 92-2-82 · Filing of return; payment of tax; liens; interest;…
  28. 92-2-83 · Reporting adjustments of internal revenue service.
  29. 92-2-84 · Overpayment of fees.
  30. 93-2-3 · (Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp.…
  31. 94-2-4 · 94-2-4
  32. 94-2-5 · 94-2-5
  33. 94-2-8 · 94-2-8
  34. 94-2-9 · 94-2-9
  35. 94-2-10 · 94-2-10
  36. 94-2-11 · 94-2-11
  37. 94-2-12 · 94-2-12
  38. 94-2-17 · 94-2-17
  39. 94-2-18 · (Authorized by K.S.A. 74-2437; implementing K.S.A. 79-1426,…
  40. 94-2-21 · 94-2-21
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