Kansas Disabled Access Credit

Disabled Access Credit
K-37 Disabled Access Credit Rev. 7-22
K-37

KANSAS

190618

DISABLED ACCESS CREDIT

(Rev. 7-22)

For the taxable year beginning _________________________________ , 20 _______ ; ending _______________________________ , 20 ______
Name of taxpayer (as shown on return)

Social Security Number or Employer ID Number (EIN)

If partner, shareholder or member, enter name of partnership, S corporation, LLC or LLP

Employer ID Number (EIN)

PART A – GENERAL INFORMATION

o Yes o No

1.

Are alterations in compliance with the Americans with Disabilities Act of 1990?

If no, you do not qualify for this credit.

2.

Address of property altered ___________________________________________________________________________________________________

3.

Date alterations were completed: ________________________________________

Street Address

___________________________________________

City

PART B – RESIDENCE
4.

5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

This is a:

o Personal residence
o Residence of a lineal ancestor or offspring

Tax year.
Amount of expenditures incurred this tax year.
Percentage of expenditures eligible for credit.
Allowable expenditures (multiply line 6 by line 7).
Credit limit (amount on line 8 or $15,400, whichever is less).
Carry forward from prior year’s K-37 (line 18 from prior year).
Tax liability for current year, after other nonrefundable credits.
Credit used in this tax period (see instructions).
Refundable portion of credit (see instructions).
Allowable credit. If this is your 1st year, enter amount from line 9;
otherwise enter amount from line 10 (see instructions).
Refundable percentage.
Multiply line 14 by line 15.
Refund (subtract line 11 from line 16; cannot be less than zero).
Carry forward (add lines 12 and 17 and subtract that sum from the
amount on line 14; cannot be less than zero).

Qualified Year

Carry Fwd Year

Carry Fwd Year

25%

33%

50%

Carry Fwd Year

5
6
7
8
9
10
11
12
13
14
15
16
17

100%

18

PART C – BUSINESS
19a. Expenditures attributable to removal or equivalent facilitation of an existing architectural barrier.

19b

______________________________

o Yes

o No

19b. Have you made all or any portion of an existing facility accessible to individuals with a disability?

19b

20a. Expenditures attributable to modification or adaptation of an existing facility in order to employ individuals
with a disability.

20a

20b. Have you modified/adapted an existing facility or piece of equipment to employ individuals with a disability?

20b

o Yes

21. Total costs incurred.

21

______________________________

22. 50% of expenditures.

22

______________________________

Qualified Year

23.
24.
25.
26.
27.
28.
29.
30.

Tax Year.
Credit (line 22 or $10,000, whichever is less).
Proportionate share percentage.
Your share of credit.
Carry forward.
Total credit available (add lines 26 & 27).
Tax liability for this year.
Amount of credit this year (lesser of lines 28 or 29).

31. Carry forward (subtract line 30 from line 28).

Carry Fwd Year

Carry Fwd Year

______________________________

Carry Fwd Year

o No

Carry Fwd Year

23
24
25
26
27
28
29
30
31

PART D – MODIFICATIONS TO FEDERAL TAXABLE INCOME
32. Depreciation claimed on capitalized expenditures deducted on federal return.
33. Attributable expenses deducted on federal return.
34. Total (must be added back in each subsequent year the entity files a Kansas return; see instructions).

32
33
34

______________________________
______________________________
______________________________

INSTRUCTIONS FOR SCHEDULE K-37
GENERAL INSTRUCTIONS
The disabled access credit under K.S.A. 79-32,175 et seq. is
available to individual and business taxpayers that incur certain
expenditures to make their property accessible to the disabled.
The property must be an existing building, facility, or equipment
located in Kansas and used in a trade or business or held for the
production of income OR the property must be a personal dwelling
located in Kansas. The credit is taken in the taxable year in which
the modifications are completed.
To qualify for this credit, the specifications for making a building/
facility accessible and usable by the disabled must be in conformity
with Title I and Title III of the Americans with Disabilities Act of
1990, 42 U.S.C.A. 12101 et seq. and 28 C.F.R. Part 36 and 29
C.F.R. 1630 et seq. As used here, facility does not include new
construction or any addition made to an existing facility, except a
principal dwelling.
Principal dwelling: K.S.A. 79-32,176 provides that the principal
dwelling credit include a taxpayer’s principal dwelling or the
principal dwelling of a lineal ascendant or descendant, including
the construction of a small barrier-free living unit attached to the
principal dwelling.
Qualified Expenditures: Only the expenditures that will make
an existing facility accessible to individuals with a disability by
removing or facilitating an existing architectural barrier qualify for
the credit. Expenditures to modify or adapt an existing facility or
equipment in order to employ individuals with a disability are also
eligible for the credit.
Construction expenditures incurred for making a principal
dwelling accessible to individuals with a disability are eligible for
the credit. Any part of any expense paid or incurred in connection
with the new construction or substantial renovation of a business
facility or the normal replacement of depreciable property does
NOT qualify for this credit.
Required Documentation: You must enclose the following
documentation with Schedule K-37.
• Detailed description of the alterations made.
• Copy of itemized invoice from contractor who completed the
work or copy itemized invoice of materials used to complete
job if completed by the taxpayer.
• Schedule showing computation of amounts entered on lines
19a or 20a.

SPECIFIC LINE INSTRUCTIONS
PART A – GENERAL INFORMATION
LINE 1 – Indicate if the alterations are in compliance with the
Americans with Disabilities Act of 1990. If “No,” you do not
qualify for the credit. Important: Enclose a detailed description
of the modifications made with this schedule along with
all applicable receipts. If the alterations were made to the
residence of a lineal ancestor or descendant, include their
name and relationship to you in this detailed description.
LINE 2 – Enter the address of the residence, facility or equipment
on which you are claiming the credit.
LINE 3 – Enter the month, day and year the alterations were
completed to make the dwelling, facility or equipment accessible.

PART B – RESIDENCE
LINE 4 – If you are claiming this credit for alterations made to your
personal residence or to the personal residence of a lineal
ancestor or offspring, complete PARTS B and D of this credit
schedule. If you are claiming this credit for alterations made
to an existing business facility or to business equipment,
complete PARTS C and D.

LINE 5 – Enter the current tax year.
LINE 6 – Enter the total expenses incurred in making your
personal dwelling or that of a lineal ancestor or descendant
accessible to the disabled incurred in this tax year.
LINE 7 – Using your Federal Adjusted Gross Income from line 1
of Form K-40, enter the applicable percentage from this table.

Married Individuals filing Joint returns

Federal Adjusted
Gross Income is
over:
but not over:

$
0
60,000
70,000
80,000
90,000
100,000
110,000
120,000
130,000
140,000
150,000

60,000 ........................................ 100%
70,000 ........................................ 90%
80,000 ........................................ 80%
90,000 ........................................ 70%
100,000 ........................................ 60%
110,000 ........................................ 50%
120,000 ........................................ 40%
130,000 ........................................ 30%
140,000 ........................................ 20%
150,000 ........................................ 10%
.......................................................
0%

All Other Individuals

Federal Adjusted
Gross Income is
over:
but not over:

$
0
40,000
50,000
60,000
70,000
80,000
90,000
100,000
110,000
120,000
130,000

Percentage of
expenditures
eligible for credit:

Percentage of
expenditures
eligible for credit:

40,000 ........................................ 100%
50,000 ........................................ 90%
60,000 ........................................ 80%
70,000 ........................................ 70%
80,000 ........................................ 60%
90,000 ........................................ 50%
100,000 ........................................ 40%
110,000 ........................................ 30%
120,000 ........................................ 20%
130,000 ........................................ 10%
.......................................................
0%

LINE 8 – Allowable expenditures. Multiply line 6 by line 7.
LINE 9 – If this is the first year you are claiming this credit, enter
the lesser of line 8 or $15,400 in the first column. Also enter
this amount on the appropriate line of Form K-40 or Form K-41.
LINE 10 – If this is the second, third or fourth year you are claiming
the credit enter the lesser of line 9 or the amount of the carry
forward available from your prior year’s Schedule K-37 in the
appropriate column.
LINE 11 – Enter the amount of your Kansas income tax liability
after deducting all tax credits other than this credit.
LINE 12 – Credit used in this tax year. Enter amount from line 9 or
line 11, whichever is less.
LINE 13 – Refundable portion of this credit. Subtract line 11 from
line 9.
LINE 14 – If this is the first year you are claiming this credit, enter
the lesser of line 9 or $15,400 in the first column. If this is the
second, third or fourth year you are claiming the credit, enter
the amount from line 10 in the appropriate column.
If line 11 (tax liability for current year) of this schedule is
$3,850 or more, skip lines 15 and 16, enter zero on line
17 and calculate line 18.
LINE 15 – This is the percentage of the disabled access credit
eligible for refund.
LINE 16 – Multiply line 14 by line 15 only if your tax liability
reported on line 11 is less than $3,850.

LINE 17 – Subtract line 11 from line 16 (cannot be less than zero).
Enter this amount on the appropriate line of your return.
LINE 18 – Subtract the sum of lines 12 and 17 from line 14 (cannot
be less than zero. This amount will be entered on next year’s
Schedule K-37 as a carry forward from a prior year.

PART C - BUSINESS
Costs incurred in making a business facility accessible to
individuals with a disability or in making equipment usable for
the employment of individuals with a disability are used to
determine your disabled access credit. In most instances, the
expenditures would be capitalized and depreciated over the
life of the improvement. However, any expenses that were not
capitalized but deducted as current expenses are also recognized
in computing your disabled access credit.
LINE 19a – Enter the capitalized expenditures and/or business
expense deductions that were specifically attributable to the
removal or equivalent facilitation of an existing architectural
barrier for the purpose of making a facility accessible to
individuals with a disability.
LINE 19b – Indicate whether or not you have made all or any portion
of an existing facility accessible to individuals with a disability.
LINE 20a – Enter the capitalized expenditures and/or business
expense deductions that were specifically attributable to the
modification or adaptation of a facility or equipment for the
purpose of employing individuals with a disability.
LINE 20b – Indicate whether or not you have modified or adapted
an existing facility or piece of equipment to employ individuals
with a disability.
LINE 21 – For income taxpayers, add lines 19a and 20a and
enter the total on line 21. For privilege tax purposes, enter
the amount from line 19a on line 21. (The privilege tax credit
does not include the provision for adaptation or modification of
equipment for employment purposes.)
LINE 22 – Multiply line 21 by 50%.
LINE 23 – Enter the tax year in which the expenditures were made.
LINE 24 – Enter the amount from line 22 or enter $10,000;
whichever is less.
LINE 25 – Partners, shareholders or members of pass-through
entities that have NOT elected to be taxed at the entity level:
Enter the percentage that represents your proportionate share in
the partnership, S corporation, LLC or LLP. If the pass-through
entity has elected to be taxed at the entity level, enter the sum of
the percentages being taxed. All other taxpayers: Enter 100%.
LINE 26 – Multiply line 24 by line 25. This is your total credit for the
amount invested this year.

LINE 27 – Enter the amount of carry forward available to this
year’s tax return from a prior year’s Schedule K-37. Enclose a
copy of the prior year’s Schedule K-37 with this schedule when
you file your return.
LINE 28 – Add lines 26 and 27 and enter result. This is the total
credit available this tax year.
LINE 29 – Enter the amount of your Kansas tax liability for the
current tax year after deducting all credits other than the
Kansas disabled access credit.
LINE 30 – Enter the amount from line 28 or line 29, whichever is
less. This is the credit allowable for investments made this tax
year. Enter this amount on the appropriate line of your return
for this tax credit.
LINE 31 – Subtract line 30 from line 28 (cannot be less than
zero). Enter this amount on the appropriate line of next year’s
Schedule K-37 as the excess credit to be carried forward.

PART D - MODIFICATIONS TO FEDERAL TAXABLE
INCOME
LINE 32 – Enter the amount of depreciation claimed as a current
business expense deduction on your federal income tax return
for the capitalized expenditures entered on lines 19a and 20a.
Enclose a schedule showing your computations.
LINE 33 – Enter the amount of business expense deduction
claimed on your federal income tax return for the capitalized
expenditures entered on lines 19a and 20a.
LINE 34 – Add lines 32 and 33. This is the total depreciation and
expense claimed on your federal income tax return. Enter this
amount on the applicable line on your Kansas income tax
return as “Other Additions” to federal taxable income. If filing
Form K-40, enter this amount on Part A of Schedule S.

TAXPAYER ASSISTANCE
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