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Kansas Law Enforcement Training Center Credit
Extracted from PDF file 2023-kansas-form-k-72.pdf, last modified September 2011Law Enforcement Training Center Credit
K-72 (Rev. 8-19) 192218 KANSAS LAW ENFORCEMENT TRAINING CENTER CREDIT 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 – COMPUTATION OF CREDIT 1. Total amount of cash contributed to the Kansas Law Enforcement Training Center this tax year. 1. _________________ 2. Maximum percentage allowed. 50% 2. _________________ 3. Maximum allowable credit for this tax year (multiply line 1 by line 2). 3. _________________ 4. Proportionate share percentage (see instructions). 4. _________________ 5. Your share of the credit for this year’s investment (multiply line 3 by line 4). 5. _________________ PART B – COMPUTATION OF TOTAL CREDIT CLAIMED THIS TAX YEAR 6. Amount of available carry forward from the prior year’s Schedule K-72. 6. _________________ 7. Total credit available this tax year (add lines 5 and 6). 7. _________________ 8. Amount of your Kansas tax liability for this year after all credits other than this credit. 8. _________________ 9. Amount of credit allowable this tax year (enter the lesser of line 7 or line 8). Enter this amount on the appropriate line of Form K-40, K-41, or Form K-120. 9. _________________ If line 9 is less than line 7, complete PART C. PART C – COMPUTATION OF CREDIT CARRY FORWARD 10. Amount of credit to carry forward to next year’s Schedule K-72 (subtract line 9 from line 7). 10. ________________ INSTRUCTIONS FOR SCHEDULE K-72 GENERAL INSTRUCTIONS K.S.A. 79-32,242 provides for a 50% tax credit for tax years commencing after December 31, 2005, against the income tax liability of a “business firm” for cash contributed to the Kansas Law Enforcement Training Center (KLETC). The purpose of which is the providing of programs and courses of instruction for full-time police officers and law enforcement officers designed to fulfill the continuing education and training requirements of such officers pursuant to K.S.A. 74-5607a, and amendments thereto. In no event shall the total amount of credits allowed in any one tax year exceed the amount of money the director of police training at the Kansas law enforcement training center has certified is necessary to provide such continuing education and training programs and courses of instruction for the fiscal year following such tax year. Certification shall be submitted to the secretary of revenue prior to the commencement of the applicable tax year. The credit allowed shall be deducted from the taxpayer’s income tax liability for the taxable year in which the contributions are made. If the amount of the credit allowed by this section exceeds the taxpayer’s income tax liability for such taxable year, such excess may be carried over for credit in the same manner in the succeeding taxable years until the total amount of the credit is used. ‘Business firm means any business entity authorized to do business in the state of Kansas which is subject to the state income tax imposed by the Kansas income tax act and any individual subject to the state income tax imposed by the Kansas income tax act. SPECIFIC LINE INSTRUCTIONS LINE 4 – Partners, shareholders or members: Enter the percentage that represents your proportionate share in the partnership, S corporation, LLC or LLP. All other taxpayers: Enter 100%. LINE 5 – Multiply line 3 by line 4 and enter result. This is your share of the total credit for the amount invested this year. PART B —COMPUTATION OF TOTAL CREDIT CLAIMED THIS TAX YEAR LINE 6 – Enter the carry forward amounts available from prior year’s K-72 schedules. LINE 7 – Add lines 5 and 6 and enter the result. LINE 8 – Enter your total Kansas tax liability for this tax year after all credits, other than this credit. LINE 9 – Enter the lesser of lines 7 or 8 here and on the appropriate line of Form K-40, K-41, or K-120. PART C —COMPUTATION OF CARRY FORWARD CREDIT LINE 10 – Subtract line 9 from line 7 and enter result. This amount cannot be less than zero. Enter this amount on next year’s Schedule K-72. IMPORTANT: Do not send any enclosures with this schedule, however keep copies of important documentation with your records. The Kansas Department of Revenue reserves the right to request additional information as necessary. TAXPAYER ASSISTANCE Questions about the KLETC and contributions there to should be addressed to: Enter all information as required at the top of the schedule. Kansas Law Enforcement Training Center P.O. Box 647 Hutchinson, KS 67504-0647 PART A - COMPUTATION OF CREDIT Phone: 620-694-1400 Website: www.kletc.org LINE 1 – Enter total amount of cash contributed to the KLETC this tax year for the purpose of providing programs and courses of instruction for full-time police officers and law enforcement officers designed to fulfill the continuing education and training requirements of such officers. LINE 2 – This percentage (50%) determines the maximum credit allowable by law. LINE 3 – Multiply line 1 by line 2 and enter result. This is the maximum credit allowable. For information and 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 Website: ksrevenue.org
K-72 Law Enforcement Training Center Credit Rev. 8-19
More about the Kansas Form K-72 Corporate Income Tax Tax Credit TY 2023
We last updated the Law Enforcement Training Center Credit in February 2024, so this is the latest version of Form K-72, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form K-72 directly from TaxFormFinder. You can print other Kansas tax forms here.
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TaxFormFinder has an additional 73 Kansas income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form K-4 | Employees Withholding Allowance Certificate |
| Form K-120ES | Corporate Estimated Tax Payment Vouchers |
| Form K-41 | Fiduciary Income Tax |
| Form IA-81 | Claim to Support Withholding Tax Credit |
| Form 1041V | Fiduciary Income Tax Voucher |
View all 74 Kansas Income Tax Forms
Form Sources:
Kansas usually releases forms for the current tax year between January and April. We last updated Kansas Form K-72 from the Department of Revenue in February 2024.
Form K-72 is a Kansas Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Kansas Form K-72
We have a total of eleven past-year versions of Form K-72 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form K-72
K-72 Law Enforcement Training Center Credit Rev. 8-19
2022 Form K-72
K-72 Law Enforcement Training Center Credit Rev. 8-19
2021 Form K-72
K-72 Law Enforcement Training Center Credit Rev. 8-19
2020 Form K-72
K-72 Law Enforcement Training Center Credit Rev. 8-19
2019 Form K-72
K-72 Law Enforcement Training Center Credit Rev. 8-19
2018 Form K-72
K-72 Law Enforcement Training Center Credit (Rev. 8-11)
2017 Form K-72
K-72 Law Enforcement Training Center Credit (Rev. 8-11)
2016 Form K-72
K-72 Law Enforcement Training Center Credit (Rev. 8-11)
2015 Form K-72
K-72 Law Enforcement Training Center Credit (Rev. 8-11)
2013 Form K-72
K-72 Law Enforcement Training Center Credit (Rev. 8-11)
2011 Form K-72
K-72 Law Enforcement Training Center Credit (Rev. 8-11)
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