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Kansas Historic Site Contribution Credit
Extracted from PDF file 2023-kansas-form-k-75.pdf, last modified September 2011Historic Site Contribution Credit
193618 K-75 KANSAS HISTORIC SITE CONTRIBUTION CREDIT (Rev. 8-19) 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) Contributions were made to: ____________________________________________________________________________________ Name of Organization __________________________________________________________________________________________________________ Street, PO Box, or RR City State Zip Code Contributions were made to: ____________________________________________________________________________________ Name of Organization __________________________________________________________________________________________________________ Street, PO Box, or RR City State Zip Code PART A – COMPUTATION OF CREDIT 1. Total amount of cash/property contributed to a state-owned historic site or 501(c)(3) organization that owns and operates a historic site this tax year. No credit allowed for contributions less than $1,000. 1. ______________ 2. Maximum percentage allowed. 2. 50% ______________ 3. 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 contribution. 5. ______________ 6. Credit Limitation. 6. $2,500 ______________ 7. Maximum credit allowed (enter the lesser of line 5 or line 6). 7. ______________ 8. Your total Kansas tax liability for this tax 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 or K-41. 9. ______________ 10. ______________ Form K-120 and K-130 filers: Skip lines 8, 9, and 10 and enter the amount from line 7 on the appropriate line of Form K-120 or K-130. PART B – COMPUTATION OF TOTAL CREDIT CLAIMED THIS TAX YEAR PART C – COMPUTATION OF REFUND 10. Excess credit to be refunded (subtract line 9 from line 7). Enter this amount on the appropriate line of Form K-40 or K-41. INSTRUCTIONS FOR SCHEDULE K-75 GENERAL INSTRUCTIONS LINE 2 – Maximum percentage of 50%. This percentage determines the maximum credit allowable by law. K.S.A. 79-32,211a provides for a 50% income, privilege or premiums tax credit for tax years commencing after December 31, 2006, on contributions of at least $1,000 to a “state-owned historic site” or a 501(c)(3) organization that owns and operates an historic site. The contributions are to be used for the purpose of restoration, preservation or operation of such state-owned historic site or historic site or the establishment or maintenance of an endowment to provide for the future stability of such state-owned historic site or historic site. Contributions must be made to a state-owned historic site or other qualified historic site that has been awarded an allocation of these tax credits through the annual application round conducted by the Kansas Historical Society. Allocations are awarded by the Partnership Historic Site Committee at the beginning of each state fiscal year. The amount of the credit shall not exceed $2,500 for any one taxpayer in any one taxable year. In no event shall the total amount of credits allowed under this section exceed $200,000 in any one fiscal year. The credit allowed shall be deducted from the taxpayer’s income, premiums or privilege tax liability imposed for the taxable year in which the contribution, gift or donation is made. If the amount of the credit allowed exceeds the taxpayer’s Kansas income tax liability imposed, such excess amount shall be refunded to the taxpayer. No credit will be allowed for contributions made after June 30, 2012. Any contribution, gift or donation that is the basis of this historic contribution credit shall not qualify as an expenditure for the purpose of qualifying for the credit provided in K.S.A. 79-32,211 (Historic Preservation Credit, Schedule K-35). Contributions, gifts or donations include monetary contributions, gifts or donations and in kind contributions, gifts or donations that have an established market value. Historic site means any building or structure that is significant in the history, architecture, archeology or culture of the state of Kansas or Kansas communities or the nation. Such historic site must be listed on the national register of historic places or the register of historic Kansas places, be open to the public or have the potential to be open to the public for at least 500 hours a year, and be owned and operated for the purpose of educating the public about a specific aspect of Kansas and United States history. State-owned historic site means a historic site under the jurisdiction and control of the State Historical Society. LINE 3 – Multiply line 1 by line 2 and enter the result. This is the maximum credit. SPECIFIC LINE INSTRUCTIONS Indicate to whom the contribution was made; include name of organization, street address, city, state and zip code. Use the additional line for contributions made to a second organization. PART A —COMPUTATION OF CREDIT LINE 1 – Enter the total amount of contributions of $1,000 or more to a “state-owned historic site” or a 501(c)(3) organization that owns and operates an historic site. 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. This is your share of the credit for this year’s contributions. LINE 6 – Credit limitation of $2,500. This is the maximum allowed by law. LINE 7 – Enter the lesser of line 5 or line 6. This is the maximum credit allowed. PART B —COMPUTATION OF TOTAL CREDIT CLAIMED THIS TAX YEAR LINE 8 – Enter your Kansas tax liability for this tax year after all credits, other than this credit. LINE 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 or K-41. PART C —COMPUTATION OF REFUND LINE 10 – Excess credit to be refunded. Subtract line 9 from line 7. Enter this amount on the appropriate line of Form K-40 or K-41. 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 For information regarding state historical sites contact: Cultural Resources Division Kansas State Historical Society 6425 SW 6th Ave. Topeka KS 66615-1099 Phone: 785-272-8681 Ext. 240 Fax: 785-272-8682 Email:[email protected] Website: www.kshs.org 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-75 Historic Site Contribution Credit Rev. 8-19
More about the Kansas Form K-75 Corporate Income Tax Tax Credit TY 2023
We last updated the Historic Site Contribution Credit in February 2024, so this is the latest version of Form K-75, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form K-75 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-75 from the Department of Revenue in February 2024.
Form K-75 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-75
We have a total of eleven past-year versions of Form K-75 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form K-75
K-75 Historic Site Contribution Credit Rev. 8-19
2022 Form K-75
K-75 Historic Site Contribution Credit Rev. 8-19
2021 Form K-75
K-75 Historic Site Contribution Credit Rev. 8-19
2020 Form K-75
K-75 Historic Site Contribution Credit Rev. 8-19
2019 Form K-75
K-75 Historic Site Contribution Credit Rev. 8-19
2018 Form K-75
K-75 Historic Site Contribution Credit (Rev. 8-11)
2017 Form K-75
K-75 Historic Site Contribution Credit (Rev. 8-11)
2016 Form K-75
K-75 Historic Site Contribution Credit (Rev. 8-11)
2015 Form K-75
K-75 Historic Site Contribution Credit (Rev. 8-11)
2013 Form K-75
K-75 Historic Site Contribution Credit (Rev. 8-11)
2011 Form K-75
K-75 Historic Site Contribution Credit (Rev. 8-11)
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