K-44: Disability Employment Credit Schedule (Revision 2024-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Schedule K-44 calculates the Disability Employment Credit for purchases of goods and services from qualified vendors that employ individuals with disabilities. It reports vendor information, qualifying expenditures, the credit allowed for the current tax year, and any cred
Who files this form
Schedule K-44 is used to claim the Kansas Disability Employment Credit for purchases of goods and services from a qualified vendor that employs individuals with disabilities.
Partners, shareholders and members of pass-through entities claim the credit according to their proportionate shares of the entity’s income or loss.
What you'll need
Have these records and details available to complete the schedule:
- Your taxpayer name and Social Security number or Employer Identification Number (EIN).
- The pass-through entity’s name and EIN, if you are a partner, shareholder or member.
- The qualified vendor’s name and address, and the amount spent on goods and services from that vendor.
- Your proportionate share percentage, if applicable.
- Your prior-year Schedule K-44 showing any available carryforward credit.
- Your current Kansas tax liability after all other credits.
Keep a copy of the certificate issued by the Kansas Department of Commerce with your records. Do not send it or any other enclosures with this schedule.
Common mistakes
- Do not send enclosures with Schedule K-44.
- Keep a copy of the Kansas Department of Commerce certificate with your records rather than sending it with the schedule.
The Kansas Department of Revenue may request additional information.
Questions people ask
How much is the credit?
The credit is 15% of qualifying purchases of goods and services made on or after January 1, 2019. The credit allowed for each taxpayer cannot exceed $500,000 per qualified vendor per tax year.
What percentage should I enter on line 2?
Partners, shareholders and members of pass-through entities enter their proportionate share percentage. All other taxpayers enter 100%.
Can I carry forward unused credit?
Yes. Credit that exceeds your income tax liability may be carried forward until used, but not beyond the fourth taxable year after the year the expenditures were incurred. Enter the unused amount on line 10 and carry it to line 6 of next year’s Schedule K-44.
Where do I report the credit on my tax return?
Line 9 is the smaller of your total available credit on line 7 or your Kansas tax liability after other credits on line 8. Enter the line 9 amount on the appropriate line of Form K-40, K-41 or K-120.