Kansas Kansas Individual Income Tax Instructions for Armed Forces Personnel

Kansas Individual Income Tax Instructions for Armed Forces Personnel
Income Tax Instructions for Armed Forces Personnel IA-36_Rev. 1-04KANSAS INCOME TAX INSTRUCTIONS FOR ARMED FORCES PERSONNEL
The following information may be of assistance in determining whether or not service personnel are liable for
Kansas income tax and when returns should be filed.
Kansas law (K.S.A. 79-32,110) imposes a tax upon the Kansas taxable income of every Kansas resident,
regardless of where earned, and upon the Kansas taxable income of every nonresident where such income is
derived from sources within the state.
The service pay of members of the armed forces is taxable only by the state of their legal residence, regardless of
where they may be stationed in the line of duty.
The place of residency at the time of induction into the service is normally presumed to be the legal state of
residence of service members. It remains so until they actually establish residency in another state and change
their service records in recognition thereof.
If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone
during any part of a month, all of your military pay for that month is excluded from your income. You can also
exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the
combat zone. The exclusion of your military pay while you are hospitalized does not apply to any month that
begins more than 2 years after the end of combat activities in that combat zone. Your hospitalization does not
have to be in the combat zone.
If you are a commissioned officer (other than a commissioned warrant officer), you may exclude your pay
according to the rules just discussed. However, the amount of your exclusions is limited to the highest rate of
enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you
served in a combat zone or were hospitalized as a result of your service there. See IRS Publication 3, Armed
Forces Tax Guide, and 26 USC 112.
Pursuant to K.S.A. 79-32,117, the Kansas adjusted gross income of an individual shall mean the individual’s
federal adjusted gross income for the taxable year with specific modifications. Therefore, the beginning point for
computing Kansas income tax shall be the federal adjusted gross income. Thus, to the extent compensation
earned in a combat zone is excluded from federal adjusted gross income, it shall also be excluded from Kansas
adjusted gross income, and therefore shall be exempt from Kansas income tax.
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Kansas state income tax returns are due on or before the 15 day of the fourth month following the close of the
taxable year. K.S.A. 79-3221(c) allows the Director of Taxation to grant a reasonable extension of time for filing a
Kansas individual income tax return. The Department of Revenue shall recognize and accept as a properly
approved extension of time a copy of federal Form 4868, application for automatic extension of time for filing
individual income tax returns; and an approved copy of Form 2688, application for extension of time for filing
individual income tax returns.
K.S.A. 79-3221(d) provides that the time of service shall be disregarded in the case of an individual serving in the
armed forces of the United States, in an area designated as a “combat zone” by the President of the United States,
or the period of service plus the period of continuous hospitalization shall be disregarded in the case of an
individual who has been hospitalized outside the states as a result of injury received while serving in such area,
and the next 180 days thereafter in calculating any tax liability (including any interest, penalty, additional amount,
or addition to the tax) of the individual. This shall mean that an individual shall have 180 days after their return
from the combat zone to file their Kansas income tax return, without incurring any interest or penalties.
The individual who delays filing his/her Kansas income tax return under the above provisions must enclose a
statement with their tax return, when it is filed, stating they were on active duty in the “combat zone”, and giving the
date they returned to the United States.

IA-36 (Rev. 1/04)

RESIDENTS
If a resident received income from another state and was required to pay income tax to that other state, they may
be entitled to claim a tax credit against their Kansas income tax liability to avoid double taxation of that income.
The credit will be the actual tax liability in the other state; or the amount determined by limitation formulas set forth
in the Kansas Individual Income Tax Booklet. A copy of the return filed with the other state and supporting
schedules must be enclosed with the Kansas return to support the credit claimed.
NONRESIDENTS
Nonresident individuals stationed in Kansas due to military orders are not subject to Kansas income tax on their
military pay.
However, nonresident military personnel or their spouses (when filing a married filing joint return) must file a
Kansas income tax return when they have income from Kansas sources. Beginning with Tax Year 2003,
nonresident military compensation is a subtraction modification on the front of Schedule S, line A10, Form K-40 for
those required to file a Kansas return. Due to the subtraction of the nonresident military compensation, only the
Kansas source income is used to determine the Kansas income tax. Nonresident military personnel must continue
to complete Part B, Kansas Allocation, on the back of Schedule S, Form K-40 to determine the percentage of their
income from Kansas sources.
If the individual or spouse is a resident and the other is a nonresident and they have filed a joint federal return,
their Kansas taxable income shall be reported and taxed on the basis of a joint nonresident Kansas return. They
must use Part B, Nonresident Allocation, on the back Schedule S, Form K-40 to determine the percentage of their
income from Kansas sources and the proportion of their tax owed to Kansas.
RETIREMENT BENEFITS
Amounts received as retirement benefits in whatever form which were earned for being employed by the federal
government or for service in the armed forces of the United States are a subtraction modification from federal
adjusted gross income. Use Part “A’ on the front of Schedule S, Form K-40 to subtract (exempt) military retirement
benefits from Kansas Income Tax.

Extracted from PDF file 2023-kansas-form-ia-36.pdf, last modified January 2004

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More about the Kansas Form IA-36 Corporate Income Tax Tax Credit TY 2023

This form is used if a Kansas resident was taxed in another state with income received, they may be entitled to tax cred to their Kansas income tax.

We last updated the Kansas Individual Income Tax Instructions for Armed Forces Personnel in February 2024, so this is the latest version of Form IA-36, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IA-36 directly from TaxFormFinder. You can print other Kansas tax forms here.

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Other Kansas Corporate Income Tax Forms:

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 Estimated
Form K-41	Fiduciary Income Tax Tax Return
Form IA-81	Claim to Support Withholding Tax Credit Tax Credit
Form 1041V	Fiduciary Income Tax Voucher Voucher

Download all KS tax forms 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 IA-36 from the Department of Revenue in February 2024.

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Form IA-36 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 IA-36

We have a total of eleven past-year versions of Form IA-36 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form IA-36