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Kansas Rural Opportunity Zone Credit Instructions
Extracted from PDF file 2023-kansas-form-k-89.pdf, last modified October 2022Rural Opportunity Zone Credit Instructions
WORKSHEET for Rural Opportunity Zone (ROZ) Credit (K-89) This credit available only through electronic filing. INTERNAL USE ONLY K.S.A. 79-32,267 provides for a credit against your Kansas individual income tax if you meet certain residency requirements, income limitations, and live in a Kansas county designated as a ROZ. A resident individual may claim this credit for not more than five consecutive years following establishment of their domicile in a ROZ. See page 2 for qualifying counties. Residency Requirements: You must have established domicile (the place you call home) in a ROZ on or after July 1, 2011 after being domiciled outside of Kansas for five or more years immediately prior to establishing residence in the ROZ. Additionally, you must have remained a Kansas resident in a ROZ county during the entire taxable year for which the credit is being claimed. Income Limitations: Your Kansas source income must have been $10,000 or less in each of the five or more years that you were domiciled outside of Kansas. Kansas source income includes: • • • • • • income earned while living in Kansas or from services performed in Kansas; Kansas lottery, pari-mutuel, casino and gambling winnings; income from real or tangible personal property located in Kansas; income from a business, trade, profession or occupation operating in Kansas (including partnerships and S Corporations); income from a resident estate or trust, or a nonresident estate or trust that received income from Kansas sources; and, unemployment compensation derived from sources in Kansas. For more information about requirements for claiming this tax credit, consult the Q&A document for Rural Opportunity Zones that is available on our website at https://www.ksrevenue.gov/prtaxcredits-roz.html. CAN ONLY BE FILED ELECTRONICALLY (Rev. 7-23) INTERNAL USE The following are eligible counties for tax years 2012 through 2020: Barber Chautauqua Cheyenne Clark Cloud Comanche Decatur Edwards Elk Gove Graham Greeley Greenwood Hamilton Harper Hodgeman Jewell Kearny Kingman Kiowa Lane Lincoln Logan Marion Mitchell Morton Ness Norton Osborne Pawnee Phillips Pratt Rawlins Republic Rooks Rush Russell Scott Sheridan Sherman Smith Stafford Stanton Trego Thomas Wallace Washington Wichita Wilson Woodson Meade Morris Nemaha Neosho Ottawa Rice Stevens Wabaunsee Morton Pottawatomie Sheridan The following additional counties were added for tax years 2013 through 2020: Allen Anderson Bourbon Brown Chase Clay Coffey Doniphan Ellsworth Grant Gray Haskell Jackson Linn Marshall The following additional counties were added for tax years 2014 through 2020: Cherokee Labette Montgomery Sumner The following counties are eligible for tax year 2021 through 2023: Allen Cheyenne Doniphan Graham Jackson Logan Anderson Clark Edwards Grant Jefferson Lyon Nemaha Pratt Sherman Washington Atchison Clay Elk Gray Jewell Marion Neosho Rawlins Smith Wichita Bourbon Cloud Ellis Greeley Kearny Marshall Ness Republic Stafford Wilson Brown Coffey Ellsworth Greenwood Kingman McPherson Norton Rice Stanton Woodson Barber Comanche Finney Hamilton Kiowa Meade Osage Rooks Stevens Barton Cowley Ford Harper Labette Miami Osborne Rush Sumner Chase Crawford Franklin Harvey Lane Mitchell Ottawa Russell Trego Chautauqua Decatur Geary Haskell Lincoln Montgomery Pawnee Scott Thomas Cherokee Dickinson Gove Hodgeman Linn Morris Phillips Seward Wabaunsee DO NOT DISTRIBUTE Wallace
K-89 WORKSHEET for Rural Opportunity Zone (ROZ) Credit (7-22)
More about the Kansas Form K-89 Corporate Income Tax Tax Credit TY 2023
We last updated the Rural Opportunity Zone Credit Instructions in January 2024, so this is the latest version of Form K-89, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form K-89 directly from TaxFormFinder. You can print other Kansas tax forms here.
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TaxFormFinder has an additional 73 Kansas income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form K-4 | Employees Withholding Allowance Certificate |
| Form K-120ES | Corporate Estimated Tax Payment Vouchers |
| Form K-41 | Fiduciary Income Tax |
| Form IA-81 | Claim to Support Withholding Tax Credit |
| Form 1041V | Fiduciary Income Tax Voucher |
View all 74 Kansas Income Tax Forms
Form Sources:
Kansas usually releases forms for the current tax year between January and April. We last updated Kansas Form K-89 from the Department of Revenue in January 2024.
Form K-89 is a Kansas Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Kansas Form K-89
We have a total of nine past-year versions of Form K-89 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form K-89
K-89 WORKSHEET for Rural Opportunity Zone (ROZ) Credit (7-22)
2022 Form K-89
K-89 WORKSHEET for Rural Opportunity Zone (ROZ) Credit (7-22)
2021 Form K-89
K-89 Worksheet for Rural Opportunity Zone Credit
2020 Form K-89
K-89 Instructions for Rural Opportunity Zone Credit Rev. 7-20
2019 Form K-89
K-89 Worksheet for Rural Opportunity Zone Credit Rev. 7-19
2018 Form K-89
K-89 Worksheet for Rural Opportunity Zone Credit
2017 Form K-89
K-89 Worksheet for Rural Opportunity Zone Credit Rev. 8-17
2016 Form K-89
K-89 Worksheet for Rural Opportunity Zone Credit
2015 Form K-89
Rural Opportunity Zone ROZ Credit Instructions Only K-89 Rev. 9-15
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