Kansas Environmental Compliance Credit

Environmental Compliance Credit
K-81 Kansas Environmental Compliance Credit Rev. 8-19
K-81

KANSAS

192718

ENVIRONMENTAL COMPLIANCE CREDIT

(Rev. 8-19)

For the taxable year beginning, _____________________ , 20
Name of taxpayer (as shown on return)

_____

; ending

__________________________ ,

20_____ .

Employer ID Number (EIN)

1. Enter the total amount of the “qualified expenditures” made this tax year (C Corporations only). 1.

__________________________

2. Enter the amount of available carry forward credit from the prior year’s Schedule K-81.

2.

__________________________

3. Total credit available this tax year (add lines 1 and 2).

3.

__________________________

4. Amount of your Kansas tax liability for this tax year after all credits, other than this credit.

4.

__________________________

5. Amount of credit allowable this tax year (enter amount from line 3 or line 4, whichever is less).
Enter this amount on the appropriate line of Form K-120.

5.

__________________________

6.

__________________________

If line 5 is less than line 3, complete line 6.
6. Amount of credit to carry forward to next year’s Schedule K-81 (subtract line 5 from line 3).
Enter this amount on the “available carry forward” line of next year’s Schedule K-81.

GENERAL INFORMATION
K.S.A. 79-32,222 provides a tax credit for tax years
beginning after December 31, 2006 against the Kansas
income tax liability equal to the amount of a taxpayer’s
“qualified expenditures” for an existing refinery to comply with
environmental standards. To qualify, a taxpayer shall apply
to the Secretary of Health and Environment for a “certificate
of compliance” that the costs were incurred to comply with
environmental standards or requirements as specified
in K.S.A. 79-32, 222 subsection (a). If the credit allowed
exceeds the tax liability in any one taxable year, the excess
may be carried forward until used, except that no credit shall
be carried over for deduction after the fourth taxable year
succeeding the year in which the costs are incurred.
This credit is only available to corporations that are
subject to the Kansas corporate income tax (i.e., C
corporations) and not available to individuals, partnerships,
S corporations, limited liability companies, and other passthrough entities.
Carry Forward of Unused Credits: For tax year 2017
and all years thereafter no new credit or carryforward is
available to individuals, partnerships, S corporations,
limited liability companies, and other pass-through entities.
Qualified expenditures means expenditures which the
secretary of health and environment certifies to the director
of taxation are required for an existing refinery to comply

with environmental standards or requirements established
pursuant to federal statute or regulation, or state statute
or rules and regulation, adopted after December 31, 2006.
Refinery is an industrial process plant, located in
this state, where crude oil is processed and refined into
petroleum products.
TAXPAYER ASSISTANCE
Direct your questions about qualifying for this credit to:
Kansas Department of Health & Environment
1000 SW Jackson, Suite 400
Topeka, KS 66612
Phone: 785-296-1500
kdheks.gov
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