Supported Forms

The following Kansas forms are supported in Drake Tax 2023. KS forms cannot be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID
	Annual Reports	P	P	P	P
200	Local Intangibles Tax Return	P	P			P
DIS	Certificate of Disability	P
DO-10	Power of Attorney	P	P	P	P	P
EITC_WK	Earned Income Credit Worksheet	P
K-9	Statement of Partnership or S Corporation Tax Paid			P	P
K-24	Apprenticeship Credit	P	P	P	P	P
K-25	Affordable Housing Tax Credit	P	P	P	P	P
K-26	Aviation/Aerospace Credit	P	P	P	P	P
K-27	Housing Investor Credit	P	P	P	P	P
K-28	Attracting Powerful Economic Expansion Tax Credit	P	P	P	P	P
K-29	Short Line Railroad Credit	P	P	P	P	P
K-30	Angel Investor Credit	P		P	P
K-31	Center for Entrepreneurship Credit	P	P	P	P	P
K-33	Agritourism Liability Insurance Credit		P
K-34	Business and Job Development Credit (carryforward only)	P	P			P
K-35	Historic Preservation Credit	P	P	P	P	P
K-36	Telecommunications Credit		P
K-37	Disabled Access Credit	P	P	P	P	P
K-40	Individual Tax Return	P
K-40ES	Individual Estimated Income Tax Voucher	P
K-40H	Homestead Claim	P
K-40PT	Property Tax Relief Claim for Low Income Seniors	P
K-40SVR	Property Tax Relief Claim for Seniors and Disabled Veterans	P
K-40V	Individual Income Payment Voucher	P
K-41	Fiduciary Income Tax					P
K-41ES	Fiduciary Estimated Voucher					P
K-41V	Fiduciary Payment Voucher					P
K-43	Eisenhower Foundation Credit	P	P	P	P	P
K-44	Purchases from Qualified Vendor Credit	P	P	P	P	P
K-46	Friends of Cedar Crest Association Credit	P	P	P	P	P
K-47	Adoption Credit	P
K-48	Technology Enabled Fiduciary Financial Institution Credit	P	P	P	P	P
K-53	Research and Development Credit	P	P			P
K-56	Child Day Care Assistance Credit	P	P	P	P	P
K-57	Small Employer Healthcare Credit		P
K-59	High Performance Incentive Program Credits	P	P	P	P	P
K-60	Community Service Contribution Credit	P	P	P	P	P
K-62	Alternative-Fuel Tax Credit		P
K-68	Individual Development Account Credit	P	P			P
K-69	Targeted Employment Credit	P	P	P	P	P
K-70	Low Income Student Scholarship Credit	P	P			P
K-81	Environmental Compliance Credit		P
K-82	Storage and Blending Equipment Credit	P	P			P
K-83	Electric Cogeneration Facility Credit	P	P			P
K-84	Community College and Technical College Contribution Credit	P	P	P	P	P
K-88	Owners Promoting Employment Across Kansas (PEAK) Credit	P
K-89	Rural Opportunity Zone (ROZ) Credit	P
K-91	Teacher’s Purchases of School and Classroom Supplies Credit	P
K-92	Commercial Restoration and Preservation Credit	P	P	P	P	P
K-120	Corporate Income Tax Return		P
K-120AS	Corporation Apportionment Schedule		P
K-120ES	Corporate Estimated Income Tax Voucher		P	P	P
K-120EX	Expensing Deduction Schedule	P	P	P	P	P
K-120S	Partnership or S Corporation Income Tax Return			P	P
K-120S AS	Corporation Apportionment Schedule			P	P
K-120V	Corporate Income Tax Voucher		P	P	P
K-121	Corporation Combined Income Method of Reporting		P
K-130	Privilege Tax		P	P
K-130AS	Financial Institution Apportionment Schedule		P	P
K-130ES	Privilege Estimated Tax Voucher		P	P
K-130V	Privilege Tax Payment Voucher		P	P
K-131	Financial Institution Combined Income Method of Reporting		P
K-210	Underpayment of Estimated Tax	P
K-220	Underpayment of Estimated Tax (Corporate Income Tax)		P
K-220S	Underpayment of Estimated Tax (Partnership or S Corporation SALT Parity Tax)			P	P
K-230	Underpayment of Estimated Tax (Privilege Tax)		P	P
IFP	Information Report For-Profit Corporation		P	P
ILC	Information Report Limited Liability Company or Series	P	P	P	P
ILL	Information Report Limited Liability Partnership				P
ILP	Information Report Limited Partnership				P
INP	Information Report Not-for-Profit Corporation		P	P
IPA	Information Report Kansas Professional Association		P	P
RF-9	Decedent Refund Claim	P
Schedule A	Itemized Deductions Schedule	P
Schedule CR	Tax Credit Schedule	P
Schedule FHBS	First Time Home Buyer Savings Account Annual Report	P
Schedule K-1 (1041)	Beneficiary’s Share of Income, Deductions, Credits, etc.					P
Schedule K-1 (1065)	Partner’s Share of Income, Deductions, Credits, etc.				P
Schedule K-1 (1120S)	Shareholder’s Share of Income, Deductions, Credits, etc.			P
Schedule S (All Parts)	Supplemental Schedule	P

New Forms

• K-24, Apprenticeship Credit

• K-25, Affordable Housing Tax Credit

• K-28, Attracting Powerful Economic Expansion Tax Credit

• K-220S, Underpayment of Estimated Tax (Partnership or S Corporation SALT Parity Tax)

• KSRIT, Worksheet for Kansas Resident Income Taxed at 100%

Modified Forms

Annual reports AR 50, LC 50, LLP 50, LP 50, NP 50, and PA have been renamed IFP, ILC, ILL, ILP, INP, and IPA (respectively) and changed to information reports that are now filed biennially. Businesses formed in even years (example: 2022) now file reports each succeeding even year (in this case, the business would file its next report in 2024); businesses formed in odd years (example: 2023) now file reports each succeeding odd year (in this case, the business would file its next report in 2025).

Obsolete Form

Form K-120S-IAW, Income Allocation Worksheet for Kansas Residents Under the SALT Parity Act, has been retired for tax year 2023.

Tax Law Changes

• SALT Parity Act – Beginning in tax year 2022, pass-through entities have the option of paying state income taxes at the entity level rather than having the tax be paid by the individual owners of a pass-through entity on their individual income tax returns. As a result, the following changes have been made to Form K-120S, Partnership or S Corporation Income Tax Return, for tax year 2023:

  • Added header item O, “Mark this box if electing to be taxed at the entity level and wishing to tax 100% of the income for Kansas residents” – Generates Worksheet KSRIT, which calculates the amount of income not already attributed to KS resident individuals included in the PTE election, and carries that amount to the following lines of Form K-120S:

    • Line 31, “Remaining Kansas resident income taxed at 100%”

    • Part IV, line 4, “Kansas Taxable Income,” of the applicable partner or shareholder

  • Added line 46, “Estimated tax penalty” – Generates an underpayment of estimated tax penalty on Form K-220S, Underpayment of Estimated Tax (Partnership or S Corporation SALT Parity Tax), for pass-through entities electing to be taxed at the entity level

  • Replaced “Check box if nonresident” on Part IV with “Type of Partner or Shareholder” code – Identifies the type of partner or shareholder and is automatically completed based on data entered in the return. Preparers should make sure that all qualified partners or shareholders that should be included in the election appear in Part IV and obtain Form K-9, Statement of Partnership or S Corporation of Tax Paid.

• Personal Exemption for Disabled Veterans – Beginning tax year 2023, any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States Department of Veteran Affairs or its successor to be in receipt of disability compensation at the 100% rate (if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service) shall be allowed an additional Kansas personal exemption of $2,250.

• Kansas Property Tax Relief Claim for Seniors and Disabled Veterans (K-40SVR) – Line 12 has been added for calculating the property tax refund tied to a homestead. The homestead’s base year, appraised value in base year, and property taxes paid in base year must be included.

• Apprenticeship Credit – The Apprenticeship Credit is an income tax credit for tax years commencing after December 31, 2022, and ending before January 1, 2026, for eligible employers who employ an apprentice pursuant to a registered apprenticeship agreement.

• Affordable Housing Tax Credit – This credit is available after December 31, 2022, for income, privilege, and premium taxpayers located in qualified Kansas developments, as determined by the Kansas Housing Resources Corporation (KHRC).

• Research and Development Credit – This credit has been revised for tax year 2023.