Article: 50378

Overview

This screen is used to enter Kansas-specific additions and subtractions to federal adjusted gross income (AGI). These modifications are required to accurately reflect the taxpayer’s Kansas taxable income.

Additions to Federal AGI

Report the following items as additions:

• State and municipal bond interest
• Contributions to public employees’ retirement system (KPERS)
• Kansas Expensing Recapture
• ow-income student scholarship contributions
• Business interest expense carryforward deduction
• Unqualified withdrawals from First Time Home Buyer Savings Account
• Additional items such as federal income tax refund, amortization credits, and various Kansas-specific adjustments

Subtractions from Federal AGI

Report the following as subtractions:

• Social Security benefits
• Interest on U.S. Government obligations
• Exempt retirement or military compensation
• Disallowed business deductions
• Kansas Expensing Deduction
• Qualified withdrawals from ABLE and First Time Home Buyer accounts
• Other subtractions like organ donor expenses, Native American income earned on a reservation, and GILTI exclusions

All entry fields on this screen are override fields (highlighted in green). These entries replace values that might flow from the federal return or other parts of the state return.

KS – Schedule S – Modifications to Federal AGI (Part B)

This screen is used exclusively for part-year and nonresident filers to allocate income between Kansas and other states.

Part B: Part-Year Resident/Nonresident Allocation

Enter amounts of income sourced to Kansas versus federal amounts, including:

• Wages, interest, pensions, alimony, business income/loss
• Capital gains, rental income, farm income, and more
• Adjustments such as IRA contributions, moving expenses, alimony paid, etc.
• Other federal adjustments from Kansas sources

Each line includes both a Kansas Source and Federal Source column.

• Fields highlighted in green are override fields – they replace any default income or adjustment amounts.
• Fields in blue are modification fields – they adjust values that flow from elsewhere in the return.

Make sure to check the box at the bottom of the screen to confirm that Line B20 (Kansas source modifications) is correct.

How to Add These Screens

1. Click on the State Taxes section on the left-hand side of the screen.
2. Click the link “I’d like to see the forms I’ve filled out or search for a form.”
3. Use the drop list to select Kansas.
4. Under the General tab, select:
   • – KS – Schedule S – Modifications to Federal AGI (Part A)
   • – KS – Schedule S – Modifications to Federal AGI (Part B)
5. Complete the appropriate screens.
6. Click Save.

Further Information

For detailed instructions and guidance on Schedule S modifications, visit the Kansas Department of Revenue’s forms and instructions page:
https://www.ksrevenue.gov/forms-ii.html