Schedule S: Individual Income Tax Supplemental Schedule (2025)
Kansas · Kansas DOR · Used for tax years 2025
Kansas Schedule S is a supplemental schedule for Form K-40. It reports additions and subtractions to federal adjusted gross income and calculates income allocation for nonresidents and part-year residents.
Who files this form
Schedule S has two parts:
- Part A covers modifications to federal adjusted gross income, including additions and subtractions listed on the form.
- Part B is for nonresidents and part-year residents to allocate income to Kansas.
The form directs you to read the Schedule S instructions before completing either part.
What you'll need
Have your name and Social Security number, plus your spouse’s information if applicable, ready to enter on the form.
Depending on the entries you make, you will also need:
- Your federal return and Form K-40 for the income figures referenced on Schedule S.
- Federal income totals and amounts from Kansas sources for Part B.
- Applicable schedules for Kansas expensing recapture or the Kansas expensing deduction.
- A list of any other additions reported on line A8 or other subtractions reported on line A25.
- All supporting documentation required by the Schedule S instructions.
To claim itemized deductions, you must complete Kansas Schedule A.
Common mistakes
- Do not staple the form.
- Read the Schedule S instructions before completing Parts A and B.
- Enter the first four letters of your last name in all capital letters. Follow the same direction for your spouse’s last name.
- Enclose all supporting documentation where the instructions require it.
- Do not include Social Security benefits or KPERS lump-sum distributions on line A14.
- Shade the minus box if line A27 is negative. Part B also directs you to shade the box for negative amounts.
- Complete Kansas Schedule A if you claim itemized deductions.
Questions people ask
How do I calculate the net modification in Part A?
Add lines A1 through A8 to get total additions on line A9. Add lines A10 through A25 to get total subtractions on line A26. Subtract A26 from A9 and enter the result on line A27 and line 2 of Form K-40. Shade the minus box if the result is negative.
What is Part B used for?
Part B allocates income for nonresidents and part-year residents. It asks for totals from the federal return and amounts from Kansas sources.
How do I calculate the nonresident allocation percentage?
Divide line B21 by line B22 and round to the fourth decimal place. The percentage 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.