Kansas Telecommunications Credit

Telecommunications Credit
K-36 Kansas Telecommunications Credit Rev. 7-23
K-36

KANSAS

TELECOMMUNICATIONS CREDIT

(Rev. 7-23)

K-36
Attach
190518

For the taxable year beginning_ 20 _________; ending _____________________________ , 20_
Name of taxpayer (as shown on return)

Employer ID Number (EIN)

Name of parent corporation

Employer ID Number (EIN)

Using the information provided on Form TC-100, enter the PVD ID Number in column (a), and the amount of credit
available in column (b) for the appropriate years. Column (c) is the portion of column (b) for each year that was actually and
timely paid in the tax year being reported. Column (d) is the date the eligible property taxes were paid and should match the
receipts used to determine the amounts in Column (c).
Property	
(a)
(b)
tax year
PVD ID #
Credit available from
PVD Form TC-100 	

(c)
Amount of column (b) paid this year
and available for credit
(do not include any filing penalties)

(d)
Date paid

2022
2023
Total credit available this tax year (add totals in column c).
Enter this amount in Part I of your Form K-120.
GENERAL INFORMATION
Telecommunications Credit
K.S.A. 79-32,210 provides an income tax credit for property
taxes paid by telecommunication companies on property initially
acquired and first placed in service after January 1, 2001 that
has an assessment rate of 33%. The credit will be equal to the
amount of property taxes timely paid for the difference between an
assessment level of 25% and the actual assessment of 33%. State
assessed telecommunications companies are eligible for this credit.
This is a refundable credit and therefore if the available credit
exceeds the tax liability for the telecommunication company for any
year all additional credit will be refunded to the telecommunications
company or all proper partners, owners or members of the
partnership, S corporation, LLP or LLC.
For tax year 2013, and all tax years thereafter, new credits shall
be available to only corporations that are subject to the Kansas
corporate income tax (i.e., C corporations). New credits are not
available to individuals, partnerships, S corporations, limited
liability companies, and other pass-through entities.
K.S.A. 74-50,227 requires the collection of certain tax incentive
information for publication on a database managed by the Kansas
Department of Commerce. Information collected will include the
name and address, the annual amount of incentive claimed,
distributed or received, qualification criteria for the incentive, and
required benchmarks for continued participation in the program
and progress made towards the benchmarks.
Required Documentation
Telecommunication companies will need a copy of Form TC-100
issued by the Division of Property Valuation within the Kansas
Department of Revenue that provides the amount of the tax credit
available.
Form TC-100 may be needed for two separate years as the
credit is only available for property taxes paid timely during the
income tax year for which you are filing this credit schedule.

Property taxes may be timely paid in one income tax year for
property assessed in two different years.
IMPORTANT: Do not enclose either the tax receipts or
Form TC-100 with this schedule. However, keep a copy of
the county tax receipt(s) showing timely payment of the
personal property tax. The Kansas Department of Revenue reserves
the right to request additional information as necessary to verify
your tax credit.

TAXPAYER ASSISTANCE
For information and assistance regarding the content of Form
TC-100, contact:
State Assessed Bureau
Property Valuation Division
Zibell Office Building
300 SW 29th Street
PO Box 3506
Topeka KS 66625-3506
Phone: 785-296-2365
For assistance in completing this schedule contact the Kansas
Department of Revenue:
Taxpayer Assistance Center
Scott Office Building
120 SE 10th Ave
PO Box 750260
Topeka, KS 66699-0260
Phone: 785-368-8222
Fax: 785-291-3614
Additional copies of this credit schedule and other tax forms are
available from our website at: ksrevenue.gov