K-24: Apprenticeship Tax Credit Schedule (Revision 2024-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Schedule K-24 calculates the Apprenticeship Credit allowed against your Kansas income tax. It reports the credit amount determined by the Secretary of Commerce, your share of the credit, and apprentice registration and employment information.
Who files this form
Schedule K-24 is used to claim the Kansas apprenticeship income tax credit.
An eligible employer must have a physical location in Kansas, be authorized to conduct business in Kansas, and be subject to Kansas income tax. The employer must employ or supervise an apprentice under a registered apprenticeship agreement and program.
For the initial credit, the employer must employ the apprentice for all or part of the probationary period and at the time that period is completed. An apprentice must be a Kansas resident, generally at least 16 years old, and employed in Kansas to learn an apprenticeable occupation. A higher minimum age applies if required by law.
The printed instructions limit the credit to tax years beginning after December 31, 2022, and ending before January 1, 2026. They do not establish eligibility for tax years ending on or after January 1, 2026.
The schedule also provides for partners, shareholders, or members of pass-through entities to claim their proportionate share.
What you'll need
Have the following information ready to complete K-24:
- Your tax year, taxpayer name as shown on the return, and Social Security number or EIN.
- The partnership, S corporation, LLC, or LLP name and EIN, if you are a partner, shareholder, or member.
- The sponsor program number.
- The credit amount determined by the Secretary of Commerce.
- Your proportionate share percentage and Kansas tax liability after all other credits.
- Each apprentice’s name, Social Security number, apprenticeship registration number, apprenticeship program completion date, and probationary period start and end dates.
- The qualified employer’s name and the company official’s signature, title, and date for the certification.
How to file
Complete the requested taxpayer and program information at the top of K-24.
- On line 1, enter the credit amount determined by the Secretary of Commerce.
- On line 2, enter your proportionate share percentage if you are a partner, shareholder, or member of a pass-through entity. All other taxpayers enter 100%.
- Multiply line 1 by line 2 and enter the result on line 3.
- On line 4, enter your Kansas tax liability after all credits other than this credit.
- On line 5, enter the smaller of lines 3 and 4. Transfer that amount to the appropriate line of Form K-40, K-41, or K-120.
Complete Part B with the apprentice information and complete the certification.
The supplied text does not give mailing or e-file instructions. The addresses printed on the schedule are for assistance, not identified as filing destinations.
Questions people ask
How much is the credit?
The credit may be up to $2,500 per apprentice, for up to 20 apprentices per eligible employer in each taxable year. Enter the amount determined by the Secretary of Commerce. The credit allowed on K-24 cannot exceed your Kansas tax liability remaining after other credits.
Can the same apprentice qualify an employer for more than one credit?
Yes. Subsequent credits may be claimed for up to three successive calendar years, or portions of those years, after the apprentice meets the probationary period. An eligible employer that subsequently employs the apprentice for all or part of a year may qualify. The credit cannot be awarded for employment of the same apprentice more than four times.
Which tax year do I claim the initial credit for?
The initial credit is claimed for the taxable year in which the apprentice completed the probationary period while employed by the eligible employer, or the taxable year next succeeding that calendar year. The Secretary determines the claim year and sets it out in the agreement.
What percentage do I enter on line 2?
Partners, shareholders, and members of pass-through entities enter their proportionate share in the partnership, S corporation, LLC, or LLP. All other taxpayers enter 100%.
Where can I get help?
For questions about qualifying for the Apprentice Incentive Program, contact the Kansas Department of Commerce at 785-296-5298 or visit kansascommerce.gov. For help completing K-24, contact the Kansas Department of Revenue at 785-368-8222. Additional copies of the schedule are available at ksrevenue.gov.