K-36: Telecommunications Credit Schedule (Revision 2025-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Form K-36 is a schedule for calculating the refundable telecommunications income tax credit for eligible property taxes paid. It reports credit amounts from Form TC-100, amounts timely paid during the tax year, payment dates, and the total credit to enter on Form K-120.
Who files this form
Form K-36 is used to claim the Kansas telecommunications credit. State-assessed telecommunications companies are eligible for this credit. For tax year 2013 and later, new credits are available only to corporations subject to Kansas corporate income tax, identified on the form as C corporations.
The credit applies to property taxes timely paid on property initially acquired and first placed in service after January 1, 2001, with an assessment rate of 33%. New credits are not available to individuals, partnerships, S corporations, limited liability companies, or other pass-through entities.
What you'll need
- Form TC-100, issued by the Kansas Department of Revenue's Division of Property Valuation, showing the available credit. You may need TC-100 forms for two separate property tax years.
- County tax receipts showing timely payment of the personal property tax. Keep copies to support the payment amounts and dates on K-36.
- Taxpayer information, including the taxpayer's name as shown on the return and EIN, plus the parent corporation's name and EIN, as requested on the schedule.
Do not enclose Form TC-100 or the tax receipts with K-36. The Kansas Department of Revenue may request additional information to verify the credit.
How to file
Use Form TC-100 to complete K-36 for the taxable year you are reporting:
- Enter the PVD ID number in column (a) and the available credit for the appropriate property tax year in column (b).
- In column (c), enter the portion of column (b) actually and timely paid during the tax year being reported. Exclude filing penalties.
- In column (d), enter the payment date shown on the receipts used to determine column (c).
- Add the amounts in column (c) and enter the total in Part I of Form K-120.
Do not enclose tax receipts or Form TC-100 with this schedule. The supplied form text does not give a mailing destination or e-file instructions.
Common mistakes
- Including filing penalties. The form says not to include them in column (c).
- Claiming amounts not timely paid during the reported tax year. Column (c) is limited to the portion of the available credit actually and timely paid that year.
- Using payment dates that do not match your receipts. Column (d) should match the receipts used for column (c).
- Enclosing supporting records. Do not enclose tax receipts or Form TC-100 with K-36. Keep copies of the county tax receipts for verification.
Questions people ask
How is the credit calculated?
The credit equals the property taxes timely paid for the difference between a 25% assessment level and the actual 33% assessment. Form TC-100 provides the available credit amount used to complete K-36.
Is the credit refundable?
Yes. The form states that credit exceeding the telecommunications company's tax liability is refundable.
Why might I need Form TC-100 for two years?
Property taxes paid timely during one income tax year may cover property assessed in two different years. The credit is available only for property taxes timely paid during the income tax year for which you are filing the schedule.
Where can I get help?
For questions about Form TC-100, contact the State Assessed Bureau, Property Valuation Division, at 785-296-2365. For help completing K-36, contact the Kansas Department of Revenue's Taxpayer Assistance Center at 785-368-8222. Additional copies of the schedule are available at ksrevenue.gov.