K-37: Disabled Access Credit Schedule (Revision 2025-07)
Kansas · Kansas DOR · Used for tax years 2025
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 eligible expenditures, the credit claimed, refunds or carryforwards, and related adjustment
Who files this form
Schedule K-37 is for individual and business taxpayers claiming the Kansas disabled access credit for qualifying accessibility improvements.
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 a lineal ancestor or descendant.
The alterations must comply with the Americans with Disabilities Act requirements described in the schedule. The credit is taken in the tax year when the modifications are completed.
Qualifying work includes removing existing architectural barriers, adapting an existing facility or equipment to employ individuals with a disability, and construction that makes a principal dwelling accessible.
What you'll need
Enclose these supporting documents with Schedule K-37:
- A detailed description of the alterations and all applicable receipts. If the work was done at a lineal ancestor's or descendant's residence, include that person's name and relationship to you.
- An itemized contractor invoice, or an itemized invoice for materials if you completed the work yourself.
- A schedule showing how you calculated any amounts entered on lines 19a or 20a.
- A copy of the prior year's K-37 if you claim a business credit carryforward on line 27.
- A schedule showing the depreciation computation for line 32, if applicable.
You will also need the property address, completion date, qualifying expenses and Kansas tax liability. For a residence credit, use federal adjusted gross income from line 1 of Form K-40 to determine the eligible percentage.
How to file
File Schedule K-37 with your tax return and enclose the required supporting documents.
- Complete Part A with the property's address, the date the alterations were completed and whether the work complies with the Americans with Disabilities Act.
- For a residence credit, complete Parts B and D.
- For a business facility or equipment credit, complete Parts C and D.
- Transfer the credit and any refundable amount to the appropriate lines of your return as directed by the schedule.
- Report the line 34 total as “Other Additions” to federal taxable income. If filing Form K-40, enter it in Part A of Schedule S.
The supplied text does not specify a filing mailing address or an e-file method. The address printed on the schedule is for taxpayer assistance.
Common mistakes
- Claiming work that does not meet accessibility requirements. If you answer “No” to the Americans with Disabilities Act compliance question, 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 documents. Enclose the detailed description, applicable receipts and required calculation schedules.
- Missing the residence refund calculation rule. If line 11 is $4,481 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 includes only the amount from line 19a.
- Omitting the prior year's schedule for a business carryforward. Enclose the prior year's K-37 when claiming an amount on line 27.
Questions people ask
Can I claim improvements to a family member's home?
Yes, qualifying work may be done at the principal dwelling of a lineal ancestor or descendant. Include the person's name and relationship to you in the detailed description of the work.
How is the residence credit calculated?
Multiply qualifying expenses by the percentage that applies to your federal adjusted gross income and filing status. The initial credit is the lesser of that result or $17,924.
How is the business credit calculated?
The credit is 50% of eligible costs, limited to $10,000 before applying your proportionate share. Partners, shareholders and members of pass-through entities use their share percentage; other taxpayers enter 100%.
Can unused credit carry forward?
Yes. The residence section calculates a carryforward on line 18, and the business section calculates one on line 31. Those amounts are entered on the following year's K-37.
Where can I get help with this schedule?
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.