K-30: Angel Investor Tax Credit Schedule (Revision 2026-10)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Schedule K-30 calculates the Angel Investor Credit for cash investments in qualified Kansas businesses. It reports investment details, the credit issued, available credits from prior years, the amount claimed for the current year, and any credit carried forward.
Who files this form
Schedule K-30 is used to claim the Kansas Angel Investor Credit for a cash investment in qualified securities of a qualified Kansas business. The business must have been approved by the Kansas Department of Commerce before the investment was made.
An eligible angel investor is an accredited investor who is a natural person or an owner of a permitted entity investor and meets the definition in the schedule’s instructions.
For a permitted entity investor, its owners claim the credit in proportion to their ownership shares. The schedule also provides for credits transferred from another investor and unused credits carried forward from prior years.
What you'll need
Have these details and records available:
- Your taxable year, taxpayer name as shown on your return, and Social Security number.
- The investment date, qualified Kansas business name and EIN, and total cash invested during the tax year.
- The credit amount issued by the Kansas Department of Commerce.
- Prior-year K-30 schedules if you are claiming a carryforward.
- Your current-year Kansas tax liability after the other credits specified in the line 10 instructions.
- The original investor’s name and address if the credit was transferred.
Keep a copy of the approved Department of Commerce certification form with your records. For a transferred credit, also retain the approved transfer documentation provided by the Kansas Department of Revenue.
Conflicting enclosure directions: Line 8 says to enclose copies of prior-year K-30 schedules, but the IMPORTANT notice says not to send any enclosures with this schedule. For help resolving these directions, contact Kansas Department of Revenue taxpayer assistance at 785-368-8222.
Common mistakes
- Including carryforward on line 7. Line 7 is only for the credit amount issued by the Kansas Department of Commerce. Carryforward belongs on line 8.
- Entering a negative carryforward. Line 12 cannot be less than zero.
- Not keeping approval records. Retain the approved Department of Commerce certification and, when applicable, approved transfer documentation. The Department of Revenue may request additional information.
- Overlooking the enclosure warning. The IMPORTANT notice says not to send enclosures, although line 8 separately asks for copies of prior-year schedules. Contact taxpayer assistance about this conflict.
Questions people ask
How much is the credit for tax years 2024, 2025 and 2026?
The credit is up to 50% of the investor’s cash investment. The stated limits are $100,000 in credits for a single Kansas business and $350,000 in credits per year per investor who is a natural person or an owner of a permitted entity investor. Enter the credit amount issued by the Kansas Department of Commerce on line 7.
How much credit can I claim this year?
Add the current-year credit and available carryforward on line 9. Line 11 is the lesser of line 9 or your Kansas tax liability on line 10. Enter the line 11 amount on the appropriate line of Form K-40.
What happens if I cannot use all of the credit?
The unused portion may be carried forward until it is fully used. Subtract line 11 from line 9 to calculate line 12, then enter that amount on next year’s Schedule K-30.
Can I transfer the credit to another taxpayer?
Yes, subject to restrictions. Contact the Kansas Department of Commerce for more information. If you received a transferred credit, check the transfer box and provide the original investor’s name and address.
Do investments made after 2026 qualify?
No tax credits are allowed for cash investments in qualified securities made in any year after 2026.