K-94: Pregnancy Resource Act Tax Credit Schedule (Revision 2024-07)

Who files this form

Use Schedule K-94 to claim the Kansas Pregnancy Resource Act tax credit for contributions to an eligible charitable organization. The credit applies to income tax, privilege tax, or premium tax for taxable years beginning after December 31, 2023.

Partners, shareholders, and members of pass-through entities use their proportionate share of contributions. Complete a separate K-94 for each credit claimed.

What you'll need

Have the following information available to complete the schedule:

• Your taxable year's beginning and ending dates.
• Your taxpayer name as shown on your return and Social Security number or EIN.
• If you are a partner, shareholder, or member, the entity's name and EIN.
• The certificate number and name of the eligible charitable organization receiving your contributions.
• Your total contributions and, if applicable, your proportionate share percentage.
• Your prior year's Schedule K-94, if you have available carryforward credit.
• Your Kansas tax liability after all credits other than this credit.

How to file

1. Enter all requested information at the top of Schedule K-94. Use a separate schedule for each credit claimed.
2. Complete Part A to calculate your share of contributions and the 70% credit.
3. Complete Part B to add available carryforward credit and limit the current-year credit to your remaining Kansas tax liability.
4. Enter the amount from line 9 on the appropriate line of your tax return.
5. If line 9 is less than line 7, complete Part C to calculate the carryforward.

The supplied text does not provide mailing or e-file directions. The address printed on the schedule is for taxpayer assistance.

Common mistakes

• Do not leave out the requested information at the top of the schedule.
• Do not combine separate credit claims on one K-94. Complete a separate schedule for each credit claimed.
• Do not enter prior-year carryforward credit on line 6 in the first year the credit is claimed.
• Do not skip Part C if line 9 is less than line 7.
• Do not carry unused credit beyond the fifth tax year following the year of the contribution.

Questions people ask

How much is the credit?

The credit is 70% of qualifying contributions. Part A applies that percentage to your share of the contributions. The amount allowed for the current year cannot exceed your Kansas tax liability after other credits.

What percentage do I enter on line 2?

Partners, shareholders, and members of pass-through entities enter their proportionate share percentage in the partnership, S corporation, LLC, or LLP. All other taxpayers enter 100%.

When do I claim the credit, and can unused credit carry forward?

Claim the credit for the tax year in which you made the contribution. Credit exceeding your income, privilege, or premium tax liability may carry forward, but not beyond the fifth tax year following the contribution year.

Where can I get help completing Schedule K-94?

Contact the Kansas Department of Revenue's Taxpayer Assistance Center at 785-368-8222. The schedule also lists ksrevenue.gov.

Official sources

• https://www.ksrevenue.gov/pdf/k-94.pdf