Beginning in January of 2006, the department will accept electronic filing of the following tax credit schedules on a K-40 return:

• K-34 Business and Job Development Credit
• K-35 Historic Preservation Credit
• K-36 Telecommunications Credit
• K-37 Disabled Access Credit
• K-47 Adoption Credit
• K-53 Research and Development Credit
• K-57 Small Employer Health Insurance Credit
• K-59 High Performance Incentive Program Credit
• K-60 Community Service Contribution Credit
• K-62 Alternative Fuel Tax Credit
• K-64 Business and Machinery Credit

Supporting documentation for these 11 credit schedules will not be required to be sent to the department when the Income tax return is e-filed. Approval and/or certification by other state agencies will still be required to claim certain tax credits. We will obtain this approval information directly from the state agencies whenever possible. However, the department may still ask for additional information from the taxpayer when needed.

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