You may NOT subtract the amount of your income reported to another state.

Other Subtractions

• Individual Development Account Contributions Enter the amount of income earned on contributions deposited to an individual development account established to pay for education expenses; job training costs; purchase of primary residence; or, major repairs or improvement to a primary residence.
• Kansas National Guard Death Benefit: Enter the amount received as a death benefit, not to exceed $250,000, paid to you as the beneficiary or beneficiaries of any member of the Kansas National Guard who, after November 1, 2004 and prior to July 1, 2007, dies as a result of federal active duty in a combat area in the line of duty.
Jobs Tax Credit Enter the amount of the Federal targeted jobs tax credit disallowance claimed on your Federal Income Tax return.
• Kansas Venture Capital, Inc. Dividends Enter the amount of dividend income received from Kansas Venture Capital, Inc.
• KPERS Lump Sum Distributions Employees who terminated KPERS employment after July 1, 1984, and elect to receive their contributions in a lump sum distribution will report their taxable contributions on their federal return. Subtract the contributions that have been added back on your Kansas Income Tax returns as a modification from 1984 up to the current year.
• Partnership, S Corporation or Fiduciary Adjustments If you received income from a partnership, S Corporation, joint venture, syndicate, trust or estate, enter your proportionate share of any required subtraction adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine this amount.
• S Corporation Privilege Adjustment If you are a shareholder in a bank, savings and loan, or other financial institution that is organized as an S Corporation, enter the portion of any income received that was not distributed as a dividend. this income has already been taxed on the privilege tax return filed by the S Corporation financial institution.
• Sale of Kansas Turnpike Bonds Enter the gain from the sale of Kansas Turnpike Bonds that was included in your Federal adjusted gross income.
• Electrical Generation Revenue Bonds Enter the gain from the sale of Electrical Generation Revenue Bonds that was included in your Federal adjusted gross income.
• Native American Indian Reservation Income. Enter the amount of income earned on a reservation, by a native American Indian residing on his or her tribal reservation, to the extent included in federal adjusted gross income.

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