For qualifying taxpayers, an allowance is available to offset the cost of sales tax paid on food purchased in Kansas. The allowance is in the form of a nonrefundable tax credit, which means your credit amount will reduce your Kansas tax liability. If you do not have a Kansas tax liability, this credit is not available to you.
To qualify, you must be 55 years of age or older for all of 2019; or be permanently blind or disabled, regardless of age; or have a dependent child under the age of 18, who lived with you all year, whom you claim as a personal exemption on your income tax return. You must also be a Kansas resident (residing in Kansas the entire year) with a federal adjusted gross income of $30,615 or less. The amount of credit is $125 for each qualified exemption.
NOTE: Dependents that are 18 years of age or older (born before January 1, 2002) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status.