K-37: Disabled Access Credit Schedule (Revision 2024-07)
Kansas · Kansas DOR · Used for tax years 2024
Kansas Schedule K-37 calculates the Disabled Access Credit for qualifying costs to make residences, business facilities or equipment accessible to individuals with a disability. It reports expenditures, the credit used, any refundable portion or carryforward, and modifications to
Who files this form
Schedule K-37 is used by individual and business taxpayers claiming the Kansas Disabled Access Credit for qualifying accessibility expenses.
Eligible property must be located in Kansas and be either:
- An existing building, facility or equipment used in a trade or business or held for the production of income.
- A personal dwelling, including the principal dwelling of the taxpayer or a lineal ascendant or descendant.
The alterations must meet the specified Americans with Disabilities Act requirements. Claim the credit for the taxable year in which the modifications are completed.
What you'll need
Enclose these items with Schedule K-37:
- A detailed description of the alterations and all applicable receipts. For work on a lineal ascendant’s or descendant’s residence, include that person’s name and relationship to you.
- An itemized invoice from the contractor, or an itemized invoice for materials if you completed the work yourself.
- A schedule showing how you calculated amounts on lines 19a or 20a, as applicable.
For a business credit carryforward on line 27, also enclose the prior year’s Schedule K-37. For depreciation reported on line 32, enclose a schedule showing your calculations.
How to file
Attach Schedule K-37 and the required supporting documents to your return.
- Complete Part A with the property address, completion date and ADA compliance information.
- For residence alterations, complete Parts B and D.
- For alterations to an existing business facility or business equipment, complete Parts C and D.
- Transfer the credit, refund and any required income additions to the return lines specified in the schedule’s instructions.
The supplied text does not give mailing or e-file directions. The address listed is for taxpayer assistance, not identified as a filing address.
Common mistakes
- Claiming noncompliant alterations: If the alterations do not comply with the Americans with Disabilities Act requirements, you do not qualify.
- Including excluded business costs: New construction, substantial renovation of a business facility and normal replacement of depreciable property do not qualify.
- Leaving out supporting records: Enclose the detailed description, applicable receipts and required calculation schedules.
- Overlooking the residence refund instruction: If line 11 is $4,350 or more, skip lines 15 and 16, enter zero on line 17 and calculate line 18.
- Including employment-related equipment adaptations in the privilege tax credit: For privilege tax purposes, line 21 uses only line 19a.
- Forgetting the federal deduction addback: Report the line 34 total as “Other Additions” on your Kansas return. Form K-40 filers use Part A of Schedule S.
Questions people ask
Can I claim the credit for work on a relative’s home?
Yes, qualifying work may be on the principal dwelling of a lineal ascendant or descendant. Include the person’s name and relationship to you in the description of the alterations.
How is the residence credit calculated?
Multiply qualifying expenses by the percentage in the line 7 table, based on federal adjusted gross income and filing status. The first-year amount on line 9 is the smaller of that result or $17,400.
How is the business credit calculated?
The credit is 50% of qualifying costs, limited to $10,000 before applying your proportionate share. Partners, shareholders and members of pass-through entities use their ownership share; other taxpayers enter 100%.
Where can I get help with K-37?
Contact the Kansas Department of Revenue Taxpayer Assistance Center at 785-368-8222. Additional copies of the schedule and other tax forms are available at ksrevenue.gov.