Kansas allows taxpayers to subtract certain amounts from their Federal Adjusted Gross Income (AGI) when calculating their Kansas taxable income. These subtractions are reported on Schedule S, which is part of the Kansas individual income tax return. The purpose of these subtractions is to adjust federal income for state-specific deductions and credits that are not included in the federal AGI calculation.
Subtractions Available on Schedule S
- Line A16: Contributions to a Kansas-sponsored 529 plan — This includes contributions to plans such as Learning Quest or Quest529. These contributions are subtracted from federal AGI to reduce Kansas taxable income. This deduction is available for qualified tuition programs sponsored by Kansas.
- Line A22: Kansas Expensing Deduction — This deduction allows taxpayers to subtract the Kansas expensing deduction for qualifying property as permitted under Kansas law. The amount of the deduction is determined using the applicable Kansas expensing deduction schedule or worksheet, and taxpayers must complete and attach any required supporting forms or schedules as instructed by the Kansas Department of Revenue.
Source:
Kansas Schedule S (2025)
Disclaimer: Always verify details with the official forms and instructions from the Kansas Department of Revenue. Tax rules and forms may change annually, and individual circumstances may require professional advice from a CPA or tax attorney.