Kansas Alternative-Fuel Tax Credit

Alternative-Fuel Tax Credit
K-62 Kansas Alternative-Fuel Tax Credit Rev. 8-20
K-62

KANSAS

191801

ALTERNATIVE-FUEL TAX CREDIT

(Rev. 8-20)

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

Employer ID Number (EIN)

PART A – ALTERNATIVE-FUELED MOTOR VEHICLE AND FUELING STATION INFORMATION (C Corporations only)
Check the type(s) of alternative-fuel expenditures made and placed in service this tax year. Refer to the instructions to complete the
application section(s), and enclose the required documentation.

o Gasoline or diesel vehicle conversion. Complete SECTION 1 on the back of this form.
o Factory-equipped alternative-fueled vehicle. Complete SECTION 2 on the back of this form.
o Alternative-fuel fueling station. Complete the following SECTION 3
SECTION 3 – Alternative-Fueled Fueling Station (see instructions and enclose required documentation)
A. Date facility placed in service.

A.

___________________________________

B. Expenditures for compression equipment.

B.

___________________________________

C. Expenditures for storage tanks/receptacles.

C. ___________________________________

D. Expenditures for delivery property.

D. ___________________________________

E. Total qualified alternative-fuel fueling station expenditures.

E.

___________________________________

F. Amount of fueling station expenditures available for the credit (see instructions).

F.

___________________________________

G. Amount of credit (see instructions). Enter here and on line 3 below.

G.

__________________________________

1. Amount of credit for gasoline or diesel vehicle conversion (from line 9, Section 1).

1.

___________________________________

2. Amount of credit for factory-equipped vehicle (from line 9, Section 2).

2.

___________________________________

3. Amount of credit for alternative-fueled fueling station (from line G, Section 3).

3.

___________________________________

4. Total credit available (add lines 1, 2, and 3).

4.

___________________________________

5. Amount of carry forward available on this return. Enter the amount of carry forward from the
prior year’s Schedule K-62.

5.

___________________________________

6. Total credit available this tax year (add lines 4 and 5).

6.

___________________________________

7. Your tax liability for this tax year after all credits other than this credit.

7.

___________________________________

8. Alternative fuel credit for this tax year. Enter the lesser of lines 6 or 7 here and on the appropriate
line of K-120.

8.

___________________________________

PART B – COMPUTATION OF CREDIT AVAILABLE FOR THIS YEAR'S EXPENDITURES

PART C – COMPUTATION OF THIS YEAR'S CREDIT

If line 8 is less than line 6, complete Part D.

PART D – COMPUTATION OF EXCESS CREDIT CARRY FORWARD
9. Amount of carry forward available to report on your Schedule K-62 for next year (subtract line 8
from line 6).

9. ____________________________________

191802

KANSAS ALTERNATIVE-FUEL MOTOR VEHICLE CREDIT

SECTION 1 – Gasoline or Diesel Vehicle Conversion (see instructions and enclose required documentation)
(A)
Date Vehicle
Placed in
Service

(B)
Vehicle
Make

(C)
Vehicle
Model

(D)
Vehicle
Identification
Number

(E)

(F)

Alternative
Fuel Type

Dedicated
Bi-Fueled or
Flexible
Fueled

(G)

(H)

(I)

Conversion
Cost

Amount of
Expenditures
for Credit
(see instr.)

Credit Amount
this Vehicle
(see instr.)

1.
2.
3.
4.
5.
6.
7.
8.
9. Total Section 1 Credit Available (add amounts in column (I)). Enter the result on line 1, Schedule K-62.

0.00

SECTION 2 – Factory-Equipped Vehicle (see instructions and enclose required documentation)
(A)
Date Vehicle
Placed in
Service

(B)
Vehicle
Make

(C)
Vehicle
Model

(D)
Vehicle
Identification
Number

(E)

(F)

Alternative
Fuel Type

Dedicated
Bi-Fueled or
Flexible
Fueled

(G)
(1)

Incremental
Cost

(2)

Cost of

Vehicles

(H)

(I)

Amount of
Expenditures
for Credit
(see instr.)

Credit Amount
this Vehicle
(see instr.)

1.
2.
3.
4.
5.
6.
7.
8.
9. Total Section 2 Credit Available (add amounts in column (I)). Enter the result on line 2, Schedule K-62.

0.00

INSTRUCTIONS FOR SCHEDULE K-62
GENERAL INFORMATION
INFORMATION
Any individual, association, partnership, limited liability
company, limited partnership or corporation who makes
expenditures for a qualified alternative-fueled motor vehicle
licensed in the state of Kansas or who makes expenditures for
a qualified alternative-fuel fueling station qualifies to receive
an income tax credit under K.S.A. 79-32,201.
This credit is only available to corporations that are subject
to the Kansas corporate income tax (i.e., C corporations) and
not available to individuals, partnerships, S corporations,
limited liability companies, and other pass-through entities.
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.
Carry Forward of Unused Credits: For tax year 2017 and
all years after no new credit or carryforward is available to
individuals, partnerships, S corporations, limited liability
companies, and other pass-through entities.
Motor vehicles purchased on or after JULY 1, 2007 must
be powered by a fuel source that meets the new definition of
alternative fuel which means “a combustible liquid derived from
grain starch, oil seed, animal fat or other biomass; or produced
from biogas source, including any nonfossilized, decaying,
organic matter.” This definition excludes vehicles purchased
on or after July 1, 2007 and fueled by methanol, natural gas,
LP gas, hydrogen, coal-derived liquid fuels and electricity from
qualifying for the credit. Alternative-fueled vehicles purchased
on or after July 1, 2007 that qualify for the credit include:
• E-85 Fuel - Mixtures containing 85% or more by volume (but
not less than 70%) of denatured ethanol and other alcohols
with gasoline or other fuels - E-85
• Fuels (other than alcohol) derived from and containing 85%
or more biological materials (i.e., biodiesel) - B-100

For qualified alternative-fueled motor vehicles placed in
service on or after January 1, 2005, the credit is 40% of the
conversion or incremental cost, up to the maximum for the
gross vehicle weight from the chart that follows. “Conversion”
cost means the cost that results from modifying a motor vehicle
which is propelled by gasoline or diesel to be propelled by an
alternative fuel. “Incremental” cost means the cost that results
from subtracting the manufacturer’s list price of the motor
vehicle operating on conventional gasoline or diesel fuel from
the manufacturer’s list price of the same model motor vehicle
designed to operate on an alternative fuel.

Maximum Credit on or after 1/1/2005
Gross Vehicle Weight (GVW)
less than 10,000 lbs.
10,000 – 26,000 lbs.
over 26,000 lbs.

Maximum Credit Available
$ 2,400
$ 4,000
$ 40,000

As an alternative to the above described credit, a taxpayer
may claim a credit for the purchase of a new motor vehicle
equipped by the vehicle manufacturer to operate on a blend of
85% ethanol and 15% gasoline not to exceed the lesser of 5%
of the cost of the vehicle or $750. This credit is allowed only

if the taxpayer claiming the credit furnishes evidence of the
purchase, during the period of time beginning with the date of
purchase of such vehicle and ending on December 31 of the
next succeeding calendar year, of 500 gallons of such ethanol
and gasoline blend as may be required or is satisfactory to the
secretary of revenue.
PART A – ALTERNATIVE-FUELED MOTOR VEHICLE OR
FUELING STATION INFORMATION (C Corporations only)

Required Documentation: You must enclose copies of
invoices to substantiate the type of alternative-fueled vehicle
and the conversion costs claimed in this section.
Check the type of alternative-fuel expenditures made this
tax year, then complete the appropriate Section(s). Be sure to
enclose the required detailed documentation of expenditures.

SECTION 1 – Gasoline or Diesel Vehicle Conversion
COLUMN A – Enter the date the alternative-fueled motor
vehicle was placed in service.
COLUMNS B through F – Enter required information for each
vehicle converted to use an alternative fuel. Use the letter
abbreviations in the general information section to the left
for type of fuel; if “Other,” please specify. In column (F),
enter a “B” for a bi-fueled vehicle, a “D” for a dedicated
vehicle, or an “F” for a flexible fuel vehicle.
COLUMN G – Enter the total cost incurred to convert the
gasoline or diesel-powered vehicle to use an alternative fuel.
COLUMN H – For property placed in service on or after
January 1, 2005, enter 40% of column (G).
COLUMN I – For property placed in service on or after January
1, 2005, enter the lesser of column (H) or the maximum
amount shown under Maximum Credit on or after 1/1/2005
in the General Information section.

SECTION 2 – Factory-Equipped Vehicle
Required Documentation: Enclose a copy of the sales
invoice for each factory-equipped alternative-fueled vehicle
purchased. If using the Incremental Cost option, column (G)(1),
enclose documentation of the cost of a gasoline or dieselpowered vehicle of the same model.
For all tax years beginning after 12/31/99, if you are using
the Cost of Vehicle option, column (G)(2) for an E-85 vehicle,
you must enclose proof of purchase of at least 500 gallons of
E-85 fuel from date of vehicle purchase to December 31 of the
next succeeding calendar year.
COLUMNS A through F – Complete as in Section 1.
COLUMN G – Complete either column (G)(1) or (G)(2).
Column (G)(1) – Incremental Cost. Under this option enter
the difference between the manufacturer’s list price of the
alternative-fueled vehicle and the manufacturer’s list price of
the same model vehicle operated on gasoline or diesel fuel.
Column (G)(2) – Cost of Vehicle. Under this option, enter the
total cost of the alternative-fueled vehicle.
COLUMN H – For property placed in service on or after January
1, 2005, enter 40% of column (G)(1) or 5% of column (G)(2).
COLUMN I – If column (G)(1) is used, enter the lesser of column
(H) or the maximum amount shown under Maximum Credit
on or after 1/1/2005 in the General Information section.
If column (G)(2) is used, enter the lesser of column (H) or
$750.

SECTION 3 – Alternative Fuel Fueling Station
Required Documentation: Enclose a detailed description
of the fueling station, its exact physical location, and a
photograph of the completed operation. Also enclose copies of
invoices and a detailed schedule showing how you computed
the cost of the qualifying alternative-fuel fueling station
property shown on lines B through D.
LINE A – Enter the date the alternative-fuel fueling station was
placed in service.
LINES B through D – Enter only the cost of the equipment
that is directly related to the delivery of an alternative fuel
into the fuel tank of a motor vehicle propelled by such
fuel. Labor services to install the property, architect and
engineering fees and other related expenses may NOT be
included.
LINE E – Enter the total of lines B, C, and D.
LINE F – For refueling stations placed in service on or after
January 1, 2009, enter the lesser of line E or $100,000.
LINE G – For a qualified alternative-fuel fueling station placed
in service on or after January 1, 2005, multiply amount on
line F by 40% and enter result. Also enter the amount on
line 3, PART B.
PART B – COMPUTATION OF CREDIT AVAILABLE
FOR THIS YEAR'S EXPENDITURES

LINE 6 – Add lines 4 and 5 and enter the result.
LINE 7 – Enter your total Kansas tax liability for this tax year
after all credits, other than this credit.
LINE 8 - Enter the lesser of lines 6 or line 7. Also enter this
amount on the appropriate line of Form K-120.
If line 8 is less than line 6, complete PART D.
PART D – COMPUTATION OF CREDIT CARRY FORWARD

LINE 9 – Subtract line 8 from line 6 and enter result (cannot be
less than zero). This is your available credit to enter on next
year’s Schedule K-62.
Note: When you claim the carry over amount next year, you will
need to include a copy of this schedule with your return and
Schedule K-62.

TAXPAYER ASSISTANCE
For assistance with the technical aspects of alternative
fuels and alternative-fueled motor vehicles and fueling
stations, contact:
Weights and Measures
Kansas Department of Agriculture
1320 Research Park Drive 2nd fl
Manhattan KS 66502

LINE 1 – Enter the amount of credit for gasoline or diesel
vehicle conversion from Section 1, line 9.

Phone: 785-564-6786
Fax: 785-564-6779
agriculture.ks.gov

LINE 2 – Enter the amount of credit for factory-equipped
vehicle from Section 2, line 9.

For assistance in completing this schedule contact the
Kansas Department of Revenue:

LINE 3 – Enter the amount of credit for alternative-fueled
fueling station from Section 3, line G.
LINE 4 - Enter the total of lines 1, 2, and 3. This is your total
available credit for this year’s expenditures.
PART C – COMPUTATION OF THIS YEAR'S CREDIT

LINE 5 – Enter the amount of carry forward available from
the prior year’s Schedule K-62. Enclose a copy of the prior
year’s Schedule K-62. Note: A credit may not be carried
over after the third succeeding taxable year.

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