Kansas High Performance Incentive Program Credits

High Performance Incentive Program Credits
K-59 High Performance Incentive Program (HPIP) Credits Rev. 8-22
K-59

191601

KANSAS

HIGH PERFORMANCE INCENTIVE PROGRAM (HPIP) CREDITS

(Rev. 8-22)

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	that	earned	credit	

EIN	of	entity	that	earned	the	credit

PART A — GENERAL INFORMATION
1. Enter	the	period	for	which	you	were	HPIP	certified	by	the	Secretary	of	Commerce.
2. Enter	your	HPIP	or	transferee	certification	number.

1.

_______________

2.

____________________________________

thru

______________

a. Enter	transferor	certificate	number.

2a.	____________________________________

b. Amount	of	credit	for	transferee	or	transferor.

2b.	____________________________________

c. Transferee	-	Years	remaining	when	acquired	(including	this	tax	year).

2c.	 ____________________________________

PART B — HPIP TRAINING AND EDUCATION CREDIT
3. Total	qualified	cash	investment	in	training	and	education.

3.

_____________________________________

4. Total	amount	expended	for	payroll	during	the	period	specified.

4.

_____________________________________

5. Multiply line 4 by 2%.

5.

_____________________________________

6. Amount	of	credit	subject	to	limitation	(subtract	line	5	from	line	3).

6.

_____________________________________

7. Training	and	education	credit	for	amount	invested	(the	lesser	of	line	6	or	$50,000).

7.

_____________________________________

8. Enter your proportionate share percentage.

8.

_____________________________________

9. Amount	of	credit	allowable	for	training	and	education.

9.

_____________________________________

9a. Training and education credit used.

9a. _____________________________________

PART C — HPIP INVESTMENT CREDIT
10. Address	location	of	qualified	business	facility:
______________________________________________________________________________________________________________________________________

Street	Address	

_______________________________________________

City

11. Complete	the	following	investment schedule for the 1st qualifying year:
(1)
Enter a Business Entity Tax
Filing Period By Month
a
b
c
d
e
f
g
h
i
j
k
l
m	 TOTAL
n	 Average Investment
o	 Capitalized	Rents
p	 TOTAL
q	 Base
r	

Average Qualified	Investment

s	 Minimum	Investment	Allowed
Enter	$50,000	or	$1,000,000	(see	instructions)
t	

Qualified	Business	Facility	Investment

u	 INVESTMENT	CREDIT	(10%	of	line	11t)

(2)
Base	Year: _______________
Monthly	Base	Investment

(3)
1st	Qualifying	Year: ________________
Monthly	Qualifying	Investment

191602
12. Enter	your	proportionate	share	percentage.	See	instructions.

12.

_________________________________

%

13. Amount	of	current	year	credit	available	(multiply	line	11u	by	12)	or	amount	of	credit	received
by transfer.

13.

___________________________________

13a. Prior year(s) carryforward.

13a. ___________________________________

13b.	Amount	of	credit	transferred.	(Transferor	only)

13b. ___________________________________

13c. Total credit available this tax year (add lines 13 and 13a and subtract line 13b).

13c. ___________________________________

14. Amount	of	tax	liability	for	current	year	after	all	previous	claimed	credits.

14.

___________________________________

15. Amount	of	credit	used.

15.

___________________________________

16. Amount	of	carry	forward	for	next	year’s	Schedule	K-59.

16.

___________________________________

17. Number	of	actual	jobs	created	as	a	direct	result	of	this	qualified	business	facility	investment.

17.

___________________________________

18. Additional	payroll	generated	as	a	direct	result	of	actual	jobs	created	on	line	17.

18.

___________________________________

19. Actual	number	of	jobs	retained		that	would	have	been	eliminated	if	not	for	this	qualified	business
facility	investment.

19.

___________________________________

20. Payroll	for	actual	jobs	retained	on	line	19.

20.

___________________________________

21. Additional	revenue	or	loss	generated	as	a	direct	result	of	this	qualified	business	facility	investment.

21.

___________________________________

22. Additional	sales	generated	as	a	direct	result	of	this	qualified	business	facility	investment.

22.

___________________________________

23. Total	employment	in	the	state	of	Kansas.

23.

___________________________________

24. Total	payroll	in	the	state	of	Kansas.

24.

___________________________________

PART D — NEW INVESTMENT INFORMATION

PART E — CARRY FORWARD SCHEDULE
First Year

a. Tax Year _______________________

b. Certification	No. ___________________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

26.

Second Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

27.

Third Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

28.

Fourth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

29.

Fifth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

30.

Sixth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Seventh Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Eighth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Ninth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Tenth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

25.

31.
32.
33.
34.

c. Certification	Date ______________________

Lines	35	through	40	are	to	be	used	for	HPIP	carry	forward	on	UNEXPIRED	credits	where	the	investments	were	placed	into	service	in	taxable	
years	commencing	after	December	31,	2000.
35.
36.
37.
38.
39.
40.

Eleventh Year

a. Tax Year _______________________

b. Certification	No. ___________________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Twelfth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Thirteenth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Fourteenth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Fifteenth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

f. Credit	Fwd	Available__________________

Sixteenth Year

a. Tax Year _______________________

b. Certification	No. ___________________________

c. Certification	Date ______________________

Carry Forward

d. Carry	Fwd	Amt _______________

e. Credit	Used ________________________________

c. Certification	Date ______________________

INSTRUCTIONS FOR SCHEDULE K-59

GENERAL INFORMATION

Schedule	K-59	provides	an	investment	schedule	and	a	carry	forward	
schedule.	Please	read	all	directions	before	completing	this	schedule.
The	 High Performance	 Incentive	 Program	 (HPIP)	 provides	 for	 two	
types	 of	 credits:	 1)	 Training	 and	 Education	 Credit	 [K.S.A.	 74-50,132];	
and,	2)	Investment	Tax	Credit	[K.S.A.	79-32,160a(e)].	Certification	from	
the	Kansas	Department	of	Commerce	(KDOC)	is	the	initial	requirement	
for	either	of	the	credits	and	must	be	maintained	with	your	records.
Training and Education Credit. A	 qualified	 firm	 that	 invests	 in	 the	
training	and	education	of	its	employees	and	pays	higher	than	average	
wages	 is	 eligible to	 receive	 a	 tax	 credit.	 The	 credit	 is	 the	 amount	 of	
training and education expenditures that exceed 2% of the wages,
limited	to	$50,000.	The	credit	must	be	used	in	the	tax	year	it	is	earned.	
There is no carry forward provision for this credit.
Investment Tax Credit. A	 qualified	 firm	 may	 be	 eligible	 to	 receive
a	 10%	 investment	 tax	 credit	 for	 investment	 in	 excess	 of	 $50,000	
($1,000,000	for	the	counties	of	Douglas,	Johnson,	Sedgwick,	Shawnee	
and	 Wyandotte)	 in	 a	 Qualified	 Business	 Facility	 (QBF).	 This	 credit	
may	be	carried	forward	for	the	next	16	tax	years	as	long	as	the	firm	is	
recertified	in	the	tax	year	the	carry	forward	is	used.	Schedule	K-59	must	
be	completed	for	each	QBF	in	the	initial	year	and,	if	necessary,	for	any	
carry	forward	year	for	each	location.	Schedule	K-59	must	be	completed	
for each credit received by tranfer for its initial year and if necessary, for
any carry forward year.
IMPORTANT: Do	 not send any enclosures with this credit
schedule.	If	additional	information	is	needed,	the	Department	of	
Revenue	reserves	the	right	to	request	it	at	a	later	date.
A “qualified firm”	 is	 a	 for-profit	 business	 establishment,	 subject	 to	
state	income,	sales	or	property	taxes,	identified:
• under	 the	 North	 American	 Industry	 Classification	 System	 (NAICS)	
designation 221, 311 through 339, 423 through 425, 481 through 519,
521	through	721,	811	through	928;	OR
• as	a	corporate	 or	regional	 headquarters	 or	back-office	 operation	 of	a	
national	or	multinational	corporation	regardless	of	NAICS	designation.
A	 business	 establishment	 may	 be	 assigned	 a	 NAICS	 designation
according	to	the	primary	business activity	at	a	single	physical	location	
in	 Kansas.	 There	 are	 additional	 qualifications	 to	 meet	 the	 definition of	
“qualified	firm.”	Contact	KDOC	for	information.
A “qualified business facility investment” is the value of the real
and tangible personal property, except inventory or property held for sale
to	customers	in	the	ordinary	course	of	business,	which	constitutes	the	
qualified	business	facility.	See	K.S.A.	79-32,154(e).
“Corporate headquarters”	 is	 a	 facility	 where	 principal	 officers	 of	
the	 corporation	 are	 housed	 and	 from	 which	 direction,	 management	 or	
administrative	support	for	transactions	is	provided.
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.
Transferee's only -	Complete	the	following	sections:	Part	A	(lines	2,	
2b	and	2c),	Part	C	(lines	10,	13,	13a,	and	13c	through	16)	and	Part	E	
(carryforward schedule).
Transferor (the	original	credit	earner)	-	Complete	the	entire	form	to	
establish the credit and show the transfer.

LINE BY LINE INSTRUCTIONS
PART A – GENERAL INFORMATION
LINE 1 –	Enter	the	period	certified	by	KDOC.
LINE 2 –	Enter	the	HPIP	or	transferee	certification	number	received	from	
KDOC.
LINE 2a	-	Enter	the	transferor	certificate	number.
LINE 2b -	Enter	the	amount	of	credit	provided	on	the	credit	certificate	
issued	to	the	transferee	or	transferor	by	the	KDOC.
LINE 2c - Transferee -	enter	the	number	of	carryforward	years	remaining	
of	credit	when	the	credit	was	acquired.

PART B – HPIP TRAINING AND EDUCATION CREDIT
The	training	and	education	credit	is	authorized	through	HPIP	and	shall	

be	claimed	in	the	tax	year	for	which the	company	is	certified.	If	the	HPIP	
certification	period	should	overlap	two	tax	years,	the	taxpayer	shall	have	
the	choice	of	which	tax	year	to	claim	the	training	and	education	tax	credit.
LINE 3 –	 Enter	 the	 total	 qualified	 business	 cash investment	 in	 the	
training	 and	 education	 of	 the	 qualified	 firm’s	 employees	 during	 the	
12-month	measurement	period	specified	on	your	HPIP	eligibility	form	
or	 certification	 letter.	 Do	 not	 include	 spending	 used	 to	 match	 the	
state’s	Kansas	Industrial	Retraining	(KIR)	program.
LINE 4 –	 Enter	 the	 total	 dollar	 amount	 expended	 for	 payroll	 costs	 for	
both	full	time	and	part	time	positions.	This	should	correspond	to	the	
amount	reported	on	your	Quarterly	Wage	Report	and	Unemployment
Tax	return	From	K-CNS	100.
LINE 5 – Multiply line 4 by 2% and enter the result.
LINE 6	–	Subtract	line	5	from	line	3	and	enter	the	result.
LINE 7 –	Enter	amount	from	line	6	or	$50,000,	whichever	is	less.	This	
is	the	total	training	and	education	credit	for	cash	investment	made.
LINE 8 – Partners,	shareholders,	or	members	must	enter	their	proportionate	
share	percentage	in	the	partnership	or	S	corporation.	All	other	taxpayers	
enter 100%.
LINE 9 –	Multiply	line	7	by	line	8.	This	is	the	amount	of	credit	allowable	
for training and education. Apply this credit to your tax liability before
any other credits.
LINE 9a –	Enter	the	amount	of	training	and	education	credit	used	against	
your tax liability (cannot exceed your tax liability) on the appropriate
line	of	Form	K-40,	Form	K-41,	Form	K-120,	or	Form	K-130.

PART C – HPIP INVESTMENT CREDIT

Qualified	 business	 facility	 investment	 is	 the	 value	 of	 the	 real	 and	
tangible personal property, except inventory or property held for sale
to	 customers	 in	 the	 ordinary	 course	 of	 the	 taxpayer’s	 business,	 which	
constitutes	the	qualified	business	facility,	or	which	is	used	by	the	taxpayer	
in the operation of the QBF, during the taxable year for which the HPIP
investment	tax	credit	is	claimed.	The	value	of	such	property	during	the	
taxable	year	shall	be:	1)	its	original	cost	if	owned	by	the	taxpayer;	or	2)	
eight	times	the	net	annual	rental	rate	if	leased	by	the	taxpayer.
All three of	 the	 following	 conditions	 must	 be	 met	 for	 property	 to	 be	
eligible	for	the	HPIP	investment	tax	credit.
1.	 Only	 those	 expenditures	 for	 real	 and	 tangible	 personal	 property	
made	during	the	certification	period	will	qualify	for	the	credit:
2.	 The	 property	 must	 be	 capable	 of	 being	 used	 by	 the	 taxpayer	 or	
must	be	used	by	the	taxpayer	in	the	operation	of	the	QBF	during	the	
certification	period	(no	property	classified	or	defined	as	construction	
in process); and
3.	 Only	 that	 property	 identified	 on	 the	 capital	 investment	 project	 form	
submitted	to	KDOC	shall	be	eligible.
Current Year Investment Calculation:
The	 QBF	 investment	 for	 HPIP	 purposes	 is	 computed	 based	 on	 a	
monthly	 average of	 the	 HPIP	 qualified	 investment	 made	 during	 the	
certified	or	recertified	months	that	fall	within	the	taxpayer’s	tax	year.	The	
investment	 or	 expenditures	 must	 meet	 the	 qualifications	 listed	 above.	
This	property	will	also	be	present	in	the	property	factor	for	apportionment	
purposes.	The	QBF	investment	shall	be	determined	by	dividing	the	sum	
of	the	total	cumulative	value	of	such	HPIP	property	on	the	last	business	
day	 of	 each	 full	 calendar	 month	 during	 the	 portion	 of	 the	 taxable	 year	
during	which	the	QBF	was	in	operation	by	the	number	of	full	calendar	
months	the	QBF	is	in	operation.
Base Year Investment Calculation:
For	 investment	 in	 a	 QBF,	 which	 facility	 existed	 and	 was	 operated	 by	
the	taxpayer	prior	to	the	investment,	a	base	amount	of	investment	will	be	
deducted	from	the	current	year’s	HPIP	investment	average.	The	base	shall	
consist	of	the	average	HPIP	investment	made	by	the	taxpayer	in	all	prior	
years at this QBF. This property will also be present in the property factor
for	apportionment	purposes.	The	base	QBF	investment	for	HPIP	purposes	
shall	 be	 determined	 by	 dividing	 the	 sum	 of	 the	 total	 cumulative	 value	 of	
such	HPIP	property	on	the	last	business	day	of	each	full	calendar	month	
during the portion of the prior taxable year during which the QBF was in
operation	by	the	number	of	full	calendar	months	the	QBF	was	in	operation.	
Only	HPIP	QBF	investment	that	is	related	to	the	facility	will	be	in	the	base.
LINE 10 –Enter	street	address	and	city	of	the	qualified	business	facility.
LINE 11a through 11l:
Column (1) – Filing Period: Enter	the	months	in	the	order	of	the	filing	
period being used by the legal entity.
Column (2) – Base year—QBF Monthly Investment: In the heading of

Column	(2),	enter	the	tax	year	prior	to	the	tax	period	of	the	qualifying
credit	(Base).	Lines	11a	through	11l	of	Column	(2)	are	used	to	compute
activity	at	the	QBF	prior	to	the	year	in	which	a	credit	is	qualified.	This
prior year is referred to as the “base” year. If the QBF was in operation in
the	prior	year	and	the	taxpayer	had	been	certified	previously	under	the
HPIP	program,	enter	the	total	cumulative	value	of	HPIP	investment	at
this	QBF	on	the	last	business	day	of	each	full	calendar	month	during	the
portion of the preceding tax year during which the QBF was in operation.
Column (3) Qualifying Year—QBF Monthly Investment: In the heading
of	Column	(3),	enter	the	tax	year	you	are	establishing	the	current	credit.	
On	 lines	 11a	 through	 11l,	 enter	 the	 total	 cumulative	 value	 of	 HPIP	
investment	 on	 the	 last	 business	 day	 of	 each	 full	 calendar	 month	 of	
operation at the QBF during the portion of the taxable year the QBF was
in	operation.	If	the	QBF	was	in	operation	for	only	three	full	months	during	
the	tax	year,	you	would	enter	the	investment	for	those	three	months.
LINE 11m –	For	each	Column,	(2)	and	(3),	add	the	amounts	on	lines	11a	
through	11l	and	enter	the	result	on	line	11m.
LINE 11n –	For	each	Column,	(2)	and	(3),	divide	the	total	in	line	11m	by	
the	number	of	full	months	the	QBF	was	in	operation.
LINE 11o –	For	each	Column,	(2)	and	(3),	enter	the	value	of	the	property	
rented by the taxpayer and used at the QBF. Rented property is
valued	at	eight	times	the	net	annual	rental	rate.
LINE 11p – For	each	Column,	(2)	and	(3),	add	lines	11n	and	11o.
LINE 11q – Enter the base	amount	shown	on	line	11p,	Column	(2).
LINE 11r – For	Column	(3),	subtract	line	11q	from	line	11p.
LINE 11s – Enter $1,000,000 as	the	minimum	investment	allowed	if	the	
qualified	business facility	investment	was	made	on	or	after	January
1,	2012	and	in	the	county	of	Douglas,	Johnson,	Sedgwick,	Shawnee,
or	Wyandotte.	(See	exception.)
Enter $50,000	as	the	minimum	investment	allowed	if:	1)	the	qualified
business	 facility	 investment	 was	 made	 in	 any	 county	 other	 than	
Douglas,	 Johnson,	 Sedgwick,	 Shawnee,	 or	 Wyandotte;	 or	 2)	 the	
taxpayer	has	filed	a	certificate	of	intent	to	invest	in	a	qualified	business
facility	 in	 the	 county	 of	 Douglas,	 Johnson,	 Sedgwick,	 Shawnee,	 or	
Wyandotte	prior	to	December	31,	2011	and	commences	investment	
in	the	qualified	business	facility	prior	to	December	31,	2013.
LINE 11t –	 Subtract	 the	 minimum	 investment	 allowed	 on	 line	 11s	
($1,000,000	or	$50,000)	from	line	11r	in	Column	(3).
LINE 11u – Multiply	line	11t,	Column	(3),	by	10%	and	enter	the	result.
LINE 12 – 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	 you	 have	 elected	 to	 be	
taxed	 at	 the	 entity	 level,	 enter	 the	 sum	 of	 the	 percentages	 being
taxed.	All	other	taxpayers:	Enter	100%.
LINE 13 –	Multiply	line	11u	by	line	12.	This	is	the	amount	of	current	year	
credit available OR	the	amount	of	the	credit	received	by	a	transfer.
LINE 13a –	Enter	amount	of	the	available	credit	forward	from	the	 prior	
tax year.
LINE 13b – Transferor only, enter	the	amount	of	credit	tranfered.
LINE 13c – Add lines 13 and 13a and subtract line 13b for the total credit
available this tax year.
LINE 14 –	 Enter	 the	 total	 Kansas	 tax	 liability	 for	 the	 current	 tax	 year	
after	all	previously	claimed	credits	(including	the	HPIP	Training	 and	
Education	Tax	Credit	calculated	in	PART	B	are	subtracted.
LINE 15 – Enter	 the	 lesser	 of	 line	 13c	 or	 line	 14.	 This	 is	 the	 amount	
of	 credit	 that	 can	 be	 used	 this	 tax	 period.	 Enter	 this	 amount	 on	 the	
appropriate	 line	 of	 Form	 K-40,	 Form	 K-41,	 Form	 K-120,	 K-120S	 or	
Form	K-130.
LINE 16 –	Subtract	line	15	from	line	13c.	Do	not	enter	an	amount	 less	
than	zero.	This	is	the	amount	of	credit	to	be	carried	forward.	 PART	
E	will	need	to	be	completed	for	the	next	tax	period.	Enter	this	carry	
forward	amount	on	PART	E,	line	d	of	the	appropriate	tax	year.
NOTE: If you	claim	the	investment	tax	credit	allowed	on	line	15,	Schedule	
K-59,	 you	 may	 not	 claim	 a	 business	 and	 job	 development	 credit	 on
Schedule	K-34	using	the	same	QBF	investment.

PART D – NEW INVESTMENT INFORMATION
LINES 17 through 24 –	 K.S.A.	 79-32,243	 requires	 that	 KDOR	 collect	
specific	information	for	all	taxable	years	commencing	after	December	
31,	2005.	The	information	collected	will	be	used	by	KDOR	in	evaluating	
the	effectiveness	of	the	HPIP	tax	credits.
It	is	important	that	the	information	provided	in	Part	D	is	for	the	entity	
claiming	 the	 tax	 credit.	 If	 you	 are	 completing	 Schedule	 K-59	 for	
carry	 forward	 purposes	 only,	 you	 should	 complete	 lines	 17-24	 for	

the	number	of	jobs	created	or	retained,	associated	payroll,	revenue	
and	sales	generated	during	this	tax	period,	not	cumulative	from	the	
beginning of this credit.
LINE 17 –	 Enter	 the	 number	 of	 actual	 jobs	 this	 taxpayer	 has	 created	
during	 this	 tax	 period	 as	 a	 direct	 result	 of	 the	 qualified	 business	
facility	investment	made.
LINE 18 –	Enter	the	total	compensation	paid	during	this	tax	period	for	the	
employees	identified	on	line	17.
LINE 19 –	Enter	the	number	of	actual	jobs	that	have	been	retained by	
this	taxpayer	during	this	tax	period that	would	have	been	eliminated	
if	not	for	this	qualified	business	facility	investment.
LINE 20 –	Enter	the	total	compensation	paid	during	this	tax	period	for	the	
employee(s)	identified	on	line	19.
LINE 21 –	Enter	the	income	or	loss	generated	during	this	tax	period	as	a	
direct	result	of	the	qualified	business	facility	investment	made.
LINE 22 – Enter the sales generated during this tax period as a direct
result	of	the	qualified	business	facility	investment	made.
LINE 23 –	Enter	the	entity’s	total	number	of	employees	in	the	state	of	
Kansas	for	this	tax	period.
LINE 24 –	Enter	the	total	amount	of	compensation	paid	during	this	tax	
period	for	the	total	number	of	employees	on	line	23.

PART E – CARRY FORWARD SCHEDULE
This schedule will track the credit carry forward available for this
particular	 investment	 credit.	 Complete	 a	 new	 line	 for	 each	 tax	 year	
the	 credit	 is	 carried	 forward,	 on	 the	 same	 schedule,	 until	 the	 credit	 is	
exhausted	or	the	16	succeeding	tax	years	have	lapsed.	Once	a	credit	is	
established, any succeeding tax year in which the carry forward credit is
not	claimed	will	be	considered	as	one	of	the	16	succeeding	tax	years.
To	claim	remaining	carry	forward	the	taxpayer	must	be	recertified	for	
the	majority	of	the	tax	year	in	which	the	carry	forward	is	to	be	claimed,	
except that no carry forward shall be allowed for deduction after the 16th
taxable year succeeding the taxable year in which the credit initially was
claimed.	To	obtain	the	recertification,	you	must	complete	the	HPIP	Tax	
Credit	Carry-forward	Application	with	KDOC.
When	claiming	a	carry	forward	credit,	you	will	need	to	submit	the	first	
page	of	Schedule	K-59,	with	the	taxpayer	information	as	contained	in	the	
header,	and	lines	10,	13,	14,	15,	16,	PART	D	and	PART	E	completed.
LINES 25 through 40:
a. Tax Year –	For	line	25,	enter	the	first	tax	year	following	the	tax	year
the	 credit	 was	 computed.	 For	 lines 26	 through	 40,	 enter	 the	 next
consecutive tax year.
b. Certification No. –	 Enter	 the	 HPIP,	 certification	 or	 recertification
number	from	KDOC	for	this	tax	year.	Transferee	-	Enter	the	certificate
number	issued	by	KDOC.
C. Certification Period –	 Enter	 the	 time	 period	 covered	 under	 the
certification	or	recertification	for	the	tax	year.
d. Carry Forward Amount –	For	line	25,	enter	the	amount	from	PART
C,	 line	 16.	 For	 lines	 26	 through	 40,	 enter	 the	 amount	 of	 available
credit	 forward	 from	 the	 prior	 tax	 year	 until	 the	 16	 succeeding	 tax
years have expired or total carry forward has been used.
Follow the instructions on Line 13 to calculate the amount
of credit to be used this tax year.
e. Credit Used –	Enter	the	credit	amount	to	be	applied	against	the
tax	 liability	 summed	 with	 the	 amount	 of	 credit	 transferred	 during
the tax year.
f. Carry Forward Available –	Subtract	line	e	from	line	d.	Enter	this
amount	on	line	f	and	on	line	d	of	succeeding	year	of	carryforward.

TAXPAYER ASSISTANCE

Questions	 you	 may	 have	 about	 qualifying	 for	 the	 high	 performance
incentive	program	should	be	addressed	to:
Kansas	Department	of	Commerce
1000	SW	Jackson	St.,	Suite	100
Topeka	KS	66612-1354
Phone:	785-296-5298
kansascommerce.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
ksrevenue.gov