Schedule S: Individual Income Tax Supplemental Schedule (2024)
Kansas · Kansas DOR · Used for tax years 2024
Kansas Schedule S is a supplemental schedule for the 2024 individual income tax return. It reports additions and subtractions to federal adjusted gross income and calculates income allocation for nonresidents and part-year residents, with results carried to Form K-40.
Who files this form
The 2024 Kansas Schedule S covers:
- Part A: Additions to and subtractions from federal adjusted gross income.
- Part B: Income allocation for nonresidents and part-year residents.
The form says to refer to the Schedule S instructions before completing either part.
What you'll need
- Your name and Social Security number, and your spouse’s information where applicable.
- Your federal return for the federal income and adjustment amounts requested in Part B.
- Form K-40. Schedule S transfers amounts to it, and Part B uses its line 3 amount.
- Applicable schedules for Kansas expensing recapture or the Kansas expensing deduction.
- Schedule K-70 for low income student scholarship contributions.
- Lists supporting other additions on line A7 or other subtractions on line A23.
The form requires all supporting documentation indicated in the instructions. If you claim itemized deductions, you must complete Kansas Schedule A.
Common mistakes
- Stapling the form: The form says “DO NOT STAPLE.”
- Skipping the instructions or required documentation: Read the Schedule S instructions before completing Parts A and B, and enclose supporting documentation where required.
- Using lowercase letters in the last-name boxes: Enter the first four letters of your last name, and your spouse’s where applicable, in all capital letters.
- Putting Social Security benefits or KPERS lump sum distributions on line A13: The form specifically says not to include them there. They have separate lines, A9 and A10.
- Missing negative-amount boxes: Shade the minus box if line A25 is negative. Part B also directs you to shade boxes for negative amounts.
- Claiming itemized deductions without Schedule A: The form says you must complete Kansas Schedule A to claim them.
Questions people ask
How do I calculate the net modification in Part A?
Add lines A1 through A7 to get total additions on line A8. Add lines A9 through A23 to get total subtractions on line A24. Subtract A24 from A8 and enter the result on line A25 and line 2 of Form K-40. If the result is negative, shade the minus box.
What is Part B for?
Part B allocates income for nonresidents and part-year residents. It asks for amounts from your federal return and amounts from Kansas sources.
How do I calculate the nonresident allocation percentage?
Divide line B21 by line B22 and round the percentage to the fourth decimal place. It cannot exceed 100.0000. Enter the result on line B23 and line 9 of Form K-40.
Can I claim itemized deductions on Schedule S?
The form says you must complete Kansas Schedule A to claim itemized deductions.