You must have a Kansas income tax liability to obtain a food sales tax credit.
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.
You must 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 you claim on your federal income tax return. NOTE: Dependents that are 18 years of age or older (born before January 1, 1998) do not qualify as exemptions for this tax credit and no additional exemption is allowed for head of household filing status.