Kansas Habitat Management Credit

Habitat Management Credit
Habitat Management Credit K-63_Rev 9-05
K-63
(Rev. 8-18)


194418

KANSAS


HABITAT MANAGEMENT CREDIT
For the taxable year beginning _________________ , 20____ , ending _________________ , 20____ .

Name of taxpayer (as shown on return)

Social Security Number

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

Employer Identification Number (EIN)

You must enclose a copy of your Endangered Species Habitat Agreement with the

Kansas Department of Wildlife and Parks and “Exhibit B” worksheets with this schedule.

PART A – PROPERTY TAX CREDIT

1. Enter the amount of property tax paid this tax year on habitat land. 	 This is the total of all “Exhibit B”
worksheets that accompany your endangered species habitat agreement.

1. ________________

2. Number of months this tax year the agreement was in effect: ________ . 	Enter this number as the
numerator of the fraction (____/12), or enter the corresponding percentage.

/12	 (or
%)
2. ________________

3. Property tax credit available. Multiply line 1 by line 2.

3. ________________

4. Enter your total tax liability for this tax year after all credits other than this credit.

4. ________________

5. Amount of habitat credit allowable for property tax. Enter the lesser of lines 3 or 4.

5. ________________

PART B – CREDIT FOR COSTS INCURRED
6. Total costs incurred this tax year for improvements specified in the agreement. (Enclose an itemized
list of expenses with copies of the invoices and receipts.)

6. ________________

7. Amount of carry forward available. Enter the amounts from lines 14 and 16 of the prior year’s
Schedule K-63.

7. ________________

8. Total habitat management costs and credit available this tax year. Add lines 6 and 7.

8. ________________

9. Enter your total tax liability for this tax year after all credits other than this credit. If you have an entry
on line 5 above, subtract line 5 from line 4 and enter the result here.

9. ________________

10. Habitat costs available for credit this tax year. Enter the lesser of lines 8 or 9.

10. ________________

PART C – COMPUTATION OF THIS YEAR’S CREDIT
11. Total credit allowable this tax year. Add lines 5 and 10. Enter this amount on the appropriate line of
Form K-40, Form K-41, or Form K-120.

11. ________________

If line 10 is less than line 8, complete Part D.

PART D – COMPUTATION OF EXCESS CREDIT CARRY FORWARD OR REFUND
12. Credit available for refund or carry forward. Subtract line 10 from line 8.

12. ________________

13. Enter the lesser of lines 6 or 12.

13. ________________

14. Subtract line 13 from line 12. This amount must be carried forward to next year.

14. ________________

15. Excess credit from costs incurred this tax year available for carry forward or refund. Subtract
line 14 from line 12.

15. ________________

Carry Forward or Refund Election. You may elect to either carry the excess credit on line 15 forward to the next year or years until the
credit is used, or you may elect to receive the excess credit as a refund. The excess credit you elect to carry forward from this year’s costs
must continue to be carried forward in subsequent years until used.
IMPORTANT: Enter the amount from line 15 on either line 16 or line 17. Do not make an entry on both lines.
16. If you elect to carry forward the amount on line 15 to next year’s return, enter the amount from
line 15 here and on line 7 of next year’s Schedule K-63.

16. ________________

17. If you elect to receive a refund of the excess credit on line 15, enter the amount from line 15 here.
Enter this amount also on the line provided on your return for the refundable portion of tax credits.

17. ________________

INSTRUCTIONS FOR SCHEDULE K-63
GENERAL INFORMATION	
K.S.A. 79-32,203 provides a habitat management income tax
credit for property owners who enter into an agreement with the
Secretary of Wildlife and Parks to preserve, maintain, or protect a
portion of their property that has been designated as critical habitat
for a species listed as endangered, threatened, or in need of
conservation qualify for the credit. The credit amount is the total
of the property tax paid on the land designated as critical habitat
and the costs incurred to manage, construct, and maintain
improvements approved by the Secretary of Wildlife and Parks.
This credit is available for taxable years beginning after
December 31, 1997, but before January 1, 2003. The credit is
limited to the tax liability after all other allowable credits are taken
for the year the credit is claimed. Should the costs incurred (Part
B of this schedule) exceed the tax liability, the taxpayer may, at the
time of filing the initial return on which the credit is claimed, elect
to either carry forward the excess credit to the next succeeding
taxable year or years until the total amount of the credit has been
used, or receive a refund of the excess credit.
Addition Modification Required: The property taxes and costs
claimed as the basis for the habitat management credit that are
claimed for deduction in determining federal adjusted gross income
must be added back to federal adjusted gross income. Enter the
total on the line on your return provided for addition modifications.
Required Documentation: You must enclose these documents
with this schedule:
1.

2.

A signed copy of your endangered species habitat
agreement with the Kansas Department of Wildlife and
Parks, including all “Exhibit B” worksheets. Do not send
“Exhibit A,” the map of habitat land.
An itemized list of Part B costs with copies of invoices.

Partnerships and S Corporations: Partners and shareholders
should enter on lines 1 and 6 their proportionate share of the taxes
and costs incurred this tax year by the partnership or S corporation
(enclose computation).

SPECIFIC LINE INSTRUCTIONS
PART A – PROPERTY TAX CREDIT
LINE 1 – Enter the total real estate taxes paid on the habitat land

under agreement with the Kansas Department of Wildlife and
Parks from the Exhibit B worksheet(s) of agreement. DO NOT
include any additional tax incurred due to filing penalties.

LINE 2 – Enter as the numerator the number of months this tax

year the agreement was in effect. For example, for an
agreement entered into during March, enter “9”, resulting in
the fraction 9/12ths, or 75%.

LINE 3 – Multiply line 1 by line 2. This is the amount of property tax

credit available this tax year.

LINE 4 – Enter your total Kansas tax liability for this tax year after

all credits other than the habitat management credit.

LINE 5 – Enter the lesser of lines 3 or 4.

PART B – CREDIT FOR COSTS INCURRED
LINE 6 – Enter the total costs incurred this tax year for management

and improvements specified in the agreement. Enclose an
itemized list with copies of invoices and receipts (circling the
habitat items if combined with other purchases) with this
schedule.

LINE 7 – Credit forward available. Enter the total of lines 14 and

16 of the prior year’s Schedule K-63.

LINE 8 –Add lines 6 and 7.
LINE 9 – Enter your total Kansas tax liability for this tax year after

all credits other than the habitat management credit. If you
have an entry on line 5 of this schedule, subtract line 5 from
line 4 and enter the result on line 9.

LINE 10 – Enter the lesser of lines 8 or 9.
PART C – CREDIT COMPUTATION
LINE 11 – Add lines 5 and 10. Enter this amount on the tax credit

line for your return (Form K-40, K-41, or K-120).

If line 10 is less than line 8, complete PART D.

PART D – CARRY FORWARD or REFUND COMPUTATION
LINE 12 – Subtract line 10 from line 8. This is the amount of excess

credit available for refund or carry forward. (The property tax
amount from Part A is not eligible for refund or carry forward).

LINE 13 – Enter the lesser of lines 6 or 12.
LINE 14 – Subtract line 13 from line 12. This amount must be

carried forward to next year since a carry forward election
was made for these excess expenses in a prior year. Enter
this amount on line 7 of next year’s Schedule K-63. Keep a
copy of this schedule to file with next year’s return.

LINE 15 – Subtract line 14 from line 2. The is the amount of

excess credit available from costs incurred this tax year eligible
for carry forward or refund.

LINE 16 –If you elect to carry forward the amount on line 15, enter

the amount on line 16. Enter this amount (plus any amount
on line 14) on line 7 of next year’s Schedule K-63. Keep a
copy of this schedule to file with next year’s return.

LINE 17 – If you elect to have the amount on line 15 refunded to

you, enter the amount from line 15 here, and also on the line
provided on your return for the refundable portion of tax credits.
TAXPAYER ASSISTANCE

For information about endangered wildlife, critical habitats, or
your conservation agreement, contact:
Kansas Department of Wildlife and Parks
Division of Fisheries and Wildlife
512 SE 25th Ave.
Pratt, KS 67124
(620) 672-5911
For assistance in completing this schedule contact:
Taxpayer Assistance Center
120 SE 10th Ave
PO Box 758571
Topeka, KS 66675-8571
Phone: (785) 368-8222
Hearing Impaired TTY: (785) 296-6461
Additional copies of this schedule and other tax forms are
available from the department’s office or web site at
www.ksrevenue.org.