Kansas Child Day Care Assistance Credit

Child Day Care Assistance Credit
K-56 Child Day Care Assistance Credit Rev. 7-22
K-56

KANSAS

191418

CHILD DAY CARE ASSISTANCE CREDIT

(Rev. 7-22)

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

Social Security Number (SSN) 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 – CHILD DAY CARE INFORMATION
1. Location of child day care facility:

Number and street:________________________________________________________________________________________________________
City: ___________________________________________________

State: _____________

Zip Code: ______________________________

2. Enter the Kansas day care license or registration number: _____________________________________________________________________________________________________
3. Is the day care facility (check one):

o Paid by you

o Located by you

o Established and owned by you

4. Enter the date you began paying for or providing child day care services in Kansas at this facility: _____________________________________________
5. If you own and operate the facility:
(a) Was the facility established in conjunction with other taxpayers?

o No

o Yes

If yes, how many? ________________________

(b) 1) Enter the average number of your employees’ dependents cared for: ___________________
2) If 5(a) is yes, enter average number of employees’ dependents cared for from other taxpayers in 5(a):___________________________
3) Enter the average number of non-employees’ dependents cared for at this facility: _______________________________________________________

PART B – COMPUTATION OF CREDIT FOR ESTABLISHING AND OPERATING A DAY CARE FACILITY
Complete PART B if you established and operated this child day care facility this tax year.
6. Amount spent in Kansas during this taxable year. Enclose schedule.

6.

________________________________

7. Amount received from employees or other sources, if any. Enclose schedule.

7.

________________________________

8. Net amount spent (subtract line 7 from line 6; cannot be less than zero).

8.

________________________________

9. Credit percentage allowed in initial year.

9.

________________________________

10. Amount of credit subject to limitation (multiply line 8 by line 9).

10.

________________________________

11. Maximum amount of credit allowable in initial year.

11.

________________________________

12. Amount of credit allowable for expenditures made this year (line 10 or line 11, whichever is less).

12

________________________________

13. Enter your proportionate share percentage. See instructions.

13.

________________________________

14. Your share of the credit for the amount contributed this year (multiply line 12 by line 13)

14.

________________________________

15. Amount of your Kansas tax liability after all credits except this credit.

15.

________________________________

16. Amount of credit this tax year (line 14 or line 15, whichever is less). Enter this amount on the
appropriate line of Form K-40, K-41, K-120, K-120S or K-130.

16.

________________________________

17. Excess of credit to be refunded (subtract line 16 from line 14). Enter result here and on the
appropriate line of Form K-40, K-41, K-120, K-120S or K-130.

17.

________________________________

50%

$45,000

%

PART C – COMPUTATION OF CREDIT FOR PURCHASING OR LOCATING CHILD DAY CARE SERVICES
Complete PART C if you purchased child day care services, located child day care services for your organization, or for years subsequent
to the initial year, you established and operated this child day care facility.
18. Amount spent in Kansas during this taxable year. Enclose schedule.

18.

________________________________

19. Amount received from employees or other sources, if any. Enclose schedule.

19.

________________________________

20. Net amount spent (subtract line 19 from line 18; cannot be less than zero).

20.

________________________________

21. Credit percentage allowed.

21.

________________________________

22. Amount of credit subject to limitation (multiply line 20 by line 21).

22.

________________________________

23. Maximum amount of credit allowable.

23.

________________________________

24. Amount of credit allowable for expenditures made this year (line 22 or line 23, whichever is less).

24.

________________________________

25. Enter your proportionate share percentage. See instructions.

25.

________________________________

26. Your share of the credit for the amount contributed this year (multiply line 24 by line 25)

26.

________________________________

27. Amount of your Kansas tax liability after all credits except this credit.

27.

________________________________

28. Amount of credit this tax year (line 26 or line 27, whichever is less). Enter this amount on the
appropriate line of Form K-40, K-41, K-120, K-120S or K-130.

28.

________________________________

29. Excess of credit to be refunded (subtract line 28 from line 26). Enter result here and on the
appropriate line of Form K-40, K-41, K-120, K-120S or K-130.

29.

________________________________

30%

$30,000

%

PART D – COMPUTATION OF CREDIT FOR PROVIDING ACCESS TO CHILD DAY CARE SERVICES
Complete PART D if you issued payments to organizations providing access to day care services for the children of your employees.
30. Amount of payments in Kansas during the taxable year. Enclose schedule.

30.

________________________________

31. Credit percentage allowed.

31.

________________________________

32. Amount of credit subject to limitation (multiply line 30 by line 31).

32.

________________________________

33. Maximum amount of credit allowable.

33.

________________________________

34. Amount of credit allowable for expenditures made this year (line 32 or line 33, whichever is less).

34.

________________________________

35. Enter your proportionate share percentage. See instructions.

35.

________________________________

36. Your share of the credit for the amount contributed this year (multiply line 34 by line 35)

36.

________________________________

37. Amount of your Kansas tax liability after all credits except this credit.

37.

________________________________

38. Amount of credit this tax year (line 36 or line 37, whichever is less). Enter this amount on the
appropriate line of Form K-40, K-41, K-120, K-120S or K-130.

38.

________________________________

39. Excess of credit to be refunded (subtract line 38 from line 36). Enter result here and on the
appropriate line of Form K-40, K-41, K-120, K-120S or K-130.

39.

________________________________

50%

$45,000

%

INSTRUCTIONS FOR SCHEDULE K-56
GENERAL INFORMATION
K.S.A. 79-32,190 provides an income or privilege tax credit if,
during the taxable year, the taxpayer:
• pays for child day care services for its employees, OR
• locates child day care services for its employees, OR
• provides facilities and necessary equipment for child day care
services to its employees. OR
• provides access to available child day care services for its
employees.
For tax years 2021 and all tax years thereafter, new credits shall
be available to all income taxpayers. For tax year 2013, through tax
year 2020, new credits shall be available to only corporations that
are subject to the Kansas corporate income tax (i.e., C corporations).
In order to receive a credit or refund, the child day care facility or
provider must be licensed pursuant to Kansas law.
The amount of credit is based on the amount spent by the
taxpayer LESS any contribution from its employees or any other
source(s). Any approved credit that exceeds the taxpayer’s tax
liability for the tax year will be refunded. The amount of allowable
credit is as follows:
Taxpayer Provides Facilities and Necessary Equipment for
Child Day Care Services (Initial Year). Fifty percent (50%) of the
net amount spent by the taxpayer or by the taxpayer in conjunction
with other taxpayers during the initial tax year in which a facility
providing child day care services is established and operated by
those taxpayers in Kansas for use primarily by the dependent children
of the taxpayer’s employees. The amount of credit in the initial year
may not exceed $45,000 for any taxpayer. (Complete lines 6 - 12.)
Taxpayer Provides the Facility And Necessary Equipment For
Child Day Care Services (Subsequent Years). Thirty percent (30%)
of the net amount spent by the taxpayer or by the taxpayer in conjunction
with other taxpayers during the years subsequent to the initial year
in which a facility providing child day care services was established
and operated by those taxpayers in Kansas for use primarily by the
dependent children of the taxpayer’s employees. The credit in the
years subsequent to the initial year may not exceed $30,000 for any
taxpayer during any taxable year. (Complete lines 18 - 24.)
Taxpayer Pays For OR Locates Child Day Care Services.
Thirty percent (30%) of the net amount spent by the taxpayer during
the tax year for child day care services purchased in Kansas to
provide care for the dependent children of the taxpayer’s employees
or for the service of locating child day care services for the taxpayer’s
employees. The credit may not exceed $30,000 for any taxpayer
during any taxable year. (Complete lines 18 - 24.)
Taxpayer Provides Payments to an Organization Providing
Access to Available Child Care Services. Fifty percent (50%) of
the amount equal to the total amount expended during the tax year
by a taxpayer as payments to an organization providing access to
available child day care services for the taxpayer’s employees. The
credit may not exceed $45,000 for any taxpayer during any taxable
year (Complete lines 30 - 39).
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, including county of the recipient receiving the
benefits from the tax incentive program, 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.

SPECIFIC LINE INSTRUCTIONS
Complete a separate Schedule K-56 for each child day
care facility in Kansas.

PART A – CHILD DAY CARE INFORMATION
LINES 1 through 5 – Complete all applicable lines. This information
determines the amount of your credit. In answering 5(b), use an
average number as of the last day of each month in the taxable
year.

It is important that you keep a copy of the following
information with your records as the Department of
Revenue reserves the right to request the information at a
later date.
• A list of names and addresses for the number of
taxpayers reported on line 5(a).
• A schedule supporting the average number of
employees reported on line 5(b).

PART B – COMPUTATION OF CREDIT FOR
ESTABLISHING AND OPERATING A DAY CARE
FACILITY
LINES 6 through 17 - Complete these lines if you established
and operated a child day care facility this taxable year.
Partnerships and S Corporations
Partners, shareholders or members of pass through entities that
have NOT elected to be taxed at the entity level, enter on line 13,
the percentage that represents your proportionate share in the
partnership, S corporation, LLC or LLP. If you have elected to be
taxed at the entity level, enter the sum of the percentages being
taxed. All other taxpayers, enter 100%.

PART C– COMPUTATION OF CREDIT FOR
PURCHASING OR LOCATING CHILD DAY CARE
SERVICE
LINES 18 through 29 - Complete this line if you purchased or
located child day care services for your employees, or establish
and operated this child day care facility in a year prior to this
taxable year.

Partnerships and S Corporations

Partners, shareholders or members of pass through entities that
have NOT elected to be taxed at the entity level, enter on line 25,
the percentage that represents your proportionate share in the
partnership, S corporation, LLC or LLP. If you have elected to be
taxed at the entity level, enter the sum of the percentages being
taxed. All other taxpayers, enter 100%.

PART D– COMPUTATION OF CREDIT FOR
PROVIDING ACCESS TO CHILD DAY CARE
SERVICES
LINES 30 through 39 - Complete these lines if you made
expenditures during the taxable year as payments to an
organization providing access to available child day care services
for the taxpayer’s employees.

Partnerships and S Corporations

Partners, shareholders or members of pass through entities that
have NOT elected to be taxed at the entity level, enter on line 35,
the percentage that represents your proportionate share in the
partnership, S corporation, LLC or LLP. If you have elected to be
taxed at the entity level, enter the sum of the percentages being
taxed. All other taxpayers, enter 100%.

TAXPAYER ASSISTANCE
For assistance in completing this schedule contact the Kansas
Department of Revenue:
Taxpayer Assistance Center
Scott O ce 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