K-89: Rural Opportunity Zone Credit Schedule (Revision 2025-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Form K-89 is a worksheet for the Rural Opportunity Zone (ROZ) credit against Kansas individual income tax. It outlines residency requirements, income limitations, and qualifying counties. The credit is available only through electronic filing.
Who files this form
K-89 is for resident individuals claiming the Rural Opportunity Zone (ROZ) credit against Kansas individual income tax. To qualify, you must:
- Have established your home in a designated Kansas ROZ county on or after July 1, 2011.
- Have lived outside Kansas for at least five years immediately before establishing your home in the ROZ.
- Have had Kansas source income of $10,000 or less in each of those years outside Kansas.
- Have remained a Kansas resident in a ROZ county for the entire tax year for which you claim the credit.
The credit may be claimed for no more than five consecutive years following establishment of your home in a ROZ. The form lists eligible counties for 2021 through 2025, covering tax years 2024 and 2025. It does not list eligible counties for tax year 2026.
How to file
File electronically. The form states that this credit is available only through electronic filing and that K-89 can only be filed electronically. It provides no mailing address or further electronic filing steps.
Common mistakes
- Do not try to claim this credit by filing K-89 on paper. The form expressly says it can only be filed electronically.
Questions people ask
How many years can I claim the credit?
You may claim it for no more than five consecutive years following establishment of your home in a ROZ, provided you meet the requirements.
What counts as Kansas source income?
The form includes income earned while living in Kansas or from services performed in Kansas; Kansas lottery, pari-mutuel, casino and gambling winnings; income from real or tangible personal property in Kansas; income from a business, trade, profession or occupation operating in Kansas, including partnerships and S corporations; income from a resident estate or trust, or a nonresident estate or trust receiving Kansas source income; and unemployment compensation from Kansas sources.
Does the county list cover all three tax years, 2024, 2025 and 2026?
No. The latest county list in the supplied form is labeled for tax years 2021 through 2025. It covers 2024 and 2025 but does not establish which counties qualify for 2026.
Where can I find more information about the credit requirements?
The form directs taxpayers to the Rural Opportunity Zones Q&A at the Kansas Department of Revenue website.