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K.S.A. 79-32,202 (enacted by the 1997 Kansas Legislature) created two types of adoption tax credits. These credits are available to Kansas residents and to part-year residents of Kansas who file a Kansas tax return as a Kansas resident, and are applicable to all taxable years beginning after December 31, 1996.
General Adoption Credit The credit for residents adopting a child is 25% of the adoption credit allowed against your federal income tax liability on your federal return (refer to the instructions for line one below). Special Needs/SRS Custody Adoption Credit For residents adopting a special needs child or a child in the custody of the secretary of Social & Rehabilitation Services, the credit is $1,500. This credit is available even if you have been reimbursed all or part of the qualifying adoption expenses. Residents adopting a special needs or SRS custody child cannot use the general adoption credit (Part A) for expenses incurred to adopt the special needs or SRS custody child. Kansas Tax Liability Limit If your Kansas adoption credit is more than your Kansas tax liability for the tax year (after other Kansas credits have been deducted), you may carry any unused credit amount forward for the next five tax years or until the credit is used, whichever is first. Taxpayer Assistance For assistance in completing this schedule contact:
Taxpayer Assistance Center
Outside Topeka call toll free: 1-877-526-7738
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