Additions to Federal Adjusted Gross Income (AGI)
If you have income that is not taxed or included on your federal return but is taxable to Kansas, complete lines A1 through A6.
LINE A1: Enter interest income received, credited or earned during the taxable year from any state or municipal obligations such as bonds and mutual funds. Reduce the income by any related expenses (management or trustee fees, etc.) directly incurred in purchasing the state or political subdivision obligations. Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 12/31/87 or the following bonds exempt by Kansas law: Board of Regents Bonds for Kansas colleges and universities; Electrical Generation Revenue Bonds; Industrial Revenue Bonds; Kansas Highway Bonds; Kansas Turnpike Authority Bonds; and, Urban Renewal Bonds. If you are a shareholder in a fund that invests in both Kansas and other states’ bonds, only the Kansas bonds are exempt. Use the information provided by your fund administrator to determine the amount of taxable (non-Kansas) bond interest to enter here.
LINE A2: Individuals affected are state employees, teachers, school district employees and other regular and special members of the Kansas Public Employees’ Retirement System (KPERS); and regular and special members of the Kansas Police and Firemen’s Retirement System, as well as members of the Justice and Judges Retirement System. Current employees: Enter amount you contributed from your salary to KPERS as shown on your W-2 form, typically box 14. Retired employees: If you are receiving KPERS retirement checks, the amount of your retirement income is subtracted on line A11. Make no entry on this line unless you also made contributions to KPERS during 2019 (for example, you retired during 2019). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2019, include on line A2 your 2019 KPERS contributions and follow the instructions for line A16.
LINE A3: If you have a Kansas expensing recapture amount from Schedule K-120EX, enter the amount on line A3 and enclose a copy of your completed K-120EX and federal Form 4562.
LINE A4: Enter the amount of any charitable contribution claimed on your federal return used to compute Low Income Student Scholarship credit on Schedule K-70.