Kansas Single City Port Authority Credit

There are only 18 days left until tax day on April 16th! eFile your return online here , or request a six-month extension here .

Single City Port Authority Credit
K-76 Single City Port Authority Credit Rev. 7-24K-76

KANSAS

SINGLE CITY PORT AUTHORITY CREDIT

(Rev. 7-24)

K-76
Attach
192424

For the taxable year beginning, _____________ , 20 ____ ; ending_
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)

Enter the date(s) and amount(s) of payments made to retire indebtedness authorized by a single city port authority established prior
to January 1, 2002. If additional space is needed, enclose a separate schedule.

Date of Payment

Amount

Date of Payment

Amount

Total amount of payments made this tax year as itemized in this table.

1. ______________________

Proportionate Share Percentage (see instructions).

2. ______________________ %

Total credit this tax year. Multiply line 1 by line 2. Enter this amount
on the applicable line of your income tax return for nonrefundable
credits.

3. ____________________

INSTRUCTIONS FOR SCHEDULE K-76
GENERAL INFORMATION
K.S.A. 79-32,212 created an income tax credit in an amount
equal to 100% of the amount attributable to the retirement
of indebtedness authorized by a single city port authority
established before January 1, 2002. Upon certification by
Secretary of Revenue of the amount of the credit to the Director
of Accounts and Reports, a warrant for the amount of the
credit will be issued. Such payment is deemed to be a capital
contribution. The total of all credits allowed cannot exceed
$500,000 for any one fiscal year. The credit is available for
taxable years 2002 through 2029.
For tax years 2013 through 2021 this credit shall be available
to only corporations that are subject to the Kansas corporate
income tax (i.e., C corporations). For tax years 2022 through
2029 the tax credit shall be allowed against the tax liability for all
income taxpayers.

SPECIFIC LINE INSTRUCTIONS
Enter in chronological order the date and amount of each
payment made this tax year to retire the indebtedness
authorized by the single port authority.

LINE 1 - Add the amounts in the itemized payment section
and enter the total on line 1.
LINE 2 - Enter your proportionate share percentage.
Partners, Shareholders, or members of passthrough entities, enter the percentage that
represents your proportionate share in the
Partnership, S Corporation, LLC or LLP. All other
taxpayers, enter 100%
LINE 3 - Multiply line 1 by line 2 and enter result. This is the
amount of the credit available this tax year on your
return. Enter the amount on the appropriate line of
your tax return (Form K-40, K-41, or K-120) for this
nonrefundable credit.

TAXPAYER ASSISTANCE
Taxpayer Assistance Center
Scott Office Building
120 SE 10th Ave
PO Box 750260
Topeka KS 66699-0260

Phone: 785-368-8222

Fax: 785-296-8989

Additional copies of this credit schedule and other tax
forms are available from our website at: ksrevenue.gov

Extracted from PDF file 2024-kansas-form-k-76.pdf, last modified June 2024

Download This Form

Print This Form

More about the Kansas Form K-76 Corporate Income Tax Tax Credit TY 2024

We last updated the Single City Port Authority Credit in March 2025, so this is the latest version of Form K-76, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form K-76 directly from TaxFormFinder. You can print other Kansas tax forms here.

eFile your Kansas tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Kansas and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Kansas Corporate Income Tax Forms:

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-120ES	Corporate Estimated Tax Payment Vouchers Estimated
Form K-4	Employees Withholding Allowance Certificate
Form K-41	Fiduciary Income Tax Tax Return
Form K-220	Underpayment of Estimated Corporation Tax Tax Credit
Form K-67	Application for Carry Back of Net Operating Farm Loss Refund

Download all KS tax forms 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-76 from the Department of Revenue in March 2025.

Show Sources >

Form K-76 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-76

We have a total of twelve past-year versions of Form K-76 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form K-76

K-76 Single City Port Authority Credit Rev. 7-24

2023 Form K-76

K-76 Single City Port Authority Credit Rev. 7-23

2022 Form K-76

K-76 Single City Port Authority Credit Rev. 7-22

2021 Form K-76

K-76 Single City Port Authority Credit Rev. 7-21

2020 Form K-76

K-76 Single City Port Authority Credit Rev. 8-19

2019 Form K-76

K-76 Single City Port Authority Credit Rev. 8-19

2018 Form K-76

K-76 Kansas Single City Port Authority Credit Rev. 10-17

2017 Form K-76

K-76 Kansas Single City Port Authority Credit Rev. 10-17

2016 Form K-76

K-76 Kansas Single City Port Authority Credit

2015 Form K-76

Single City Port Authority Credit K-76 (Rev. 7-14)

2013 Form K-76

K-76 Single City Port Authority Credit (Rev. 9-13)

2011 Form K-76

Single City Port Authority Credit K-76 (Rev. 8-11)

TaxFormFinder Disclaimer:

While we do our best to keep our list of Kansas Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.