K-56: Child Day Care Assistance Credit Schedule (Revision 2024-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Schedule K-56 calculates the Child Day Care Assistance Credit for taxpayers that support child day care services for their employees. It reports day care facility information, expenditures, the allowable credit, and any excess credit to be refunded.
Who files this form
Schedule K-56 is for taxpayers claiming the Kansas Child Day Care Assistance Credit. The credit is available to income and privilege taxpayers who:
- Pay for or locate child day care services for their employees.
- Provide facilities and necessary equipment for child day care services for their employees.
- Provide access to available child day care services for their employees.
The child day care facility or provider must be licensed under Kansas law to receive a credit or refund. Complete a separate Schedule K-56 for each child day care facility in Kansas.
What you'll need
Have the following information ready:
- Your taxpayer name and SSN or EIN, plus any applicable partnership, S corporation, LLC or LLP name and EIN.
- The facility’s location, Kansas day care license or registration number, and the date you began paying for or providing services there.
- Schedules showing Kansas spending and amounts received from employees or other sources for Parts B or C. Enclose these schedules with the form.
- A schedule showing Kansas payments to organizations providing access to child day care services for Part D. Enclose this schedule with the form.
- Your proportionate share percentage, if applicable, and your Kansas tax liability after all other credits.
Keep a list of names and addresses of the other taxpayers reported on line 5(a), and a schedule supporting the averages reported on line 5(b). The Department of Revenue may request these records later.
Common mistakes
Follow these reminders in the schedule’s instructions:
- Complete a separate K-56 for each Kansas child day care facility.
- Complete all applicable lines in Part A. This information determines your credit.
- For line 5(b), use an average based on the last day of each month in the taxable year.
- Keep the supporting records for lines 5(a) and 5(b). The Department of Revenue may request them later.
Questions people ask
What credit is available when I establish and operate a facility?
In the initial year, the credit is 50% of net spending, up to $45,000 per taxpayer. Complete Part B. For later years, the credit is 30% of net spending, up to $30,000 per taxpayer per taxable year. Complete Part C. The Kansas facility must be used primarily by dependent children of the taxpayers’ employees.
What if I pay for or locate child day care services?
Complete Part C. The credit is 30% of net spending for purchasing child day care services in Kansas or locating services for employees, up to $30,000 per taxpayer per taxable year. Net spending is spending minus contributions from employees or other sources.
What if I pay an organization that provides access to child day care?
Complete Part D. The credit is 50% of payments to an organization providing access to available child day care services for your employees, up to $45,000 per taxpayer per taxable year.
Can the credit be refunded?
Yes. Any approved credit exceeding your tax liability for the tax year will be refunded. The form directs you to enter the credit and refund amounts on the appropriate lines of Form K-40, K-41, K-120 or K-130.
What proportionate share percentage should I enter?
Partners, shareholders and members of pass-through entities enter their proportionate share in the partnership, S corporation, LLC or LLP. All other taxpayers enter 100%. Use line 13, 25 or 35 for the applicable part.