K-93: Workforce Retention Credit Schedule (Revision 2024-07)
Kansas · Kansas DOR · Used for tax years 2024, 2025, 2026
Kansas Schedule K-93 documents eligibility for the Workforce Retention Incentive Tax Credit and calculates the credit against your Kansas income tax liability. It also calculates any excess credit available to carry forward to the next tax year.
Who files this form
Use Schedule K-93 to claim the Kansas Workforce Retention Incentive Tax Credit if you were approved for and received a Kansas Adult Learner Grant and:
- Successfully completed the eligible program and were awarded a degree; and
- Either currently reside in Kansas, have lived in Kansas for at least two consecutive years after completing the program, and are currently employed in Kansas; or have commenced service as a military servicemember.
For this credit, currently residing or being employed in Kansas means doing so for any part of the taxable year you claim the credit. Military service means entering a service commitment with any branch of the U.S. armed services, U.S. military reserve, or any state's national guard after receiving the grant award.
The printed instructions authorize the credit for tax years 2024 through 2028.
What you'll need
Have the following information available to complete K-93:
- Your taxable year's beginning and ending dates.
- Your name as shown on Form K-40, Social Security number, and address.
- Your employer's name and address.
- Your Adult Learner Grant information, the degree awarded, and the date you received it.
- Information about your Kansas residence and employment, or the date your military service commenced, as applicable.
- Your prior year's K-93 if you have a credit carryforward.
- Your Kansas tax liability after all other credits.
The text does not list specific supporting documents that must be submitted.
Common mistakes
- Claiming a new credit more than once for the same program. Line 1 is for new credits only. Only a one-time $1,500 credit is allowed per eligible grant program, apart from amounts carried forward.
- Carrying unused credit forward more than once. Carryforward is allowed only once per grant program, to the next taxable year. Any amount left after that is forfeited.
- Entering another carryforward on line 6 when line 2 is greater than zero. The form specifically requires you to enter zero on line 6 in that situation.
Questions people ask
How much is the credit?
The new credit is $1,500 per Adult Learner Grant eligible program successfully completed with a degree awarded. Only one new $1,500 credit is allowed per grant program. The amount you can use for the year is limited to your Kansas tax liability after all other credits.
How long do I have to claim the credit after earning my degree?
You must claim it no later than the fifth taxable year after the taxable year in which you completed the eligible program and were awarded your degree.
What happens if the credit is more than my Kansas tax liability?
The unused amount can be carried forward once to the next taxable year. Any amount still unused after that carryforward is forfeited.
Who can help with eligibility or completing K-93?
For questions about qualifying for the Adult Learner Grant program, contact the Kansas Board of Regents at 785-430-4240 or visit kansasregents.org. For help completing K-93, contact the Kansas Department of Revenue's Taxpayer Assistance Center at 785-368-8222.