ksgenc ks1 ksgenc (2015) kansas corporate income tax return · environmental compliance (schedule...
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Kansas Corporate Income Tax ReturnKSGenC (2015)
General Information
Additional Information
Alternative Tax Calculation
Date business discontinued in Kansas
Reorganization details
Reason federal income was redetermined (R = Revenue agent's report, A = Amended return, N = NOL, O = Other state's adjustment)
Address
Principal location in Kansas: (If different from mailing address)
Name last year
Date business began in Kansas (If different from date incorporated)
City, state, zip code
Years ended
Compensating use tax license number
Sales tax license number
Name
Telephone
State of commercial domicile (If different from mailing address)
Combined income method - single corporation filing
Authorize discussion with preparer (1 = Yes, 2 = No) (If different from federal)
Address
Name or address has changed (If different from federal)
Withholding tax license number
Business activity code number (NAICS)
Telephone
EIN last year
Other license or registration number
City, state, zip code
Reason for final Kansas return
Corporation's books in care of: (If different from mailing address)
General footnote
Affiliated corporation information
Alternate or separate accounting income
Submitted Form K-120EL
Corporate address line 2 1
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KSGenC KS1
2015 CORPORATION / S CORPORATION
Kansas Penalties and InterestKSPen (2015)
General Information
Annualized Income Installment Method
Period 2
Failure to file or pay
Period 1 Period 4
Underpayment of estimated tax
Prior year tax
Suppress penalties on return:
Tax on annualized income
Period 3
Late interest
Date return filed (If different from the original due date of return)
This screen is only used for C Corporation returns and Privilege Tax returns
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KSPen KS2
2015 CORPORATION / S CORPORATION
Kansas Net Operating LossKSNOL (2015)
Net Operating Loss Carryforward
Income
Tax Year (Loss)
Net operating loss footnote
Use these fields to calculate the consolidated net operating loss deduction (Applies to consolidated clients only)
2007
2012
2009
2014
2006
2011
(Income Offset)
Utilized
Prior Year
2005
2010
2008
2013
Preceding
Deduction
Expense
This screen is only used for C Corporation returns and Privilege Tax returns
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KSNOL KS3
2015 CORPORATION / S CORPORATION
Kansas Shareholders' Separately Stated ItemsKSKSep (2015)
Section ASection A
Description Amount
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KSKSep KS4
2015 CORPORATION / S CORPORATION
Kansas Annual ReportKSAR (2015)
General Information
Annual Report Agriculture Attachment
Limited Liability Company Annual Report
Not-for-Profit Annual Report
Professional Annual Report
General Information
Annual Report Agriculture Attachment
Limited Liability Company Annual Report
Not-for-Profit Annual Report
Professional Annual Report
Equity ownership of more than 50% information (AR and NP)
Land information
Total number of stockholders
Property in and out of Kansas
First and last name of signer (If different from federal)
Title of signer (If different from federal)
Shareholders (C Corp)
Nature and kind of business (AR) (If different from federal)
Shares of capital stock issued (AR and NP)
Address
City, state, zip code
Secretary of State identification number
Officers and directors (AR, NP, and PA)
Types of licensed professionals that practice through the corporation
Phone number (If different from federal)
Not-for-profit (Force)
Location of principal office if different from mailing address:
Total number of members
Shares of capital stock issued
Members who own 5% or more (C Corp)
Country (If different from United States)
Print Limited Liability Company Annual Report (S Corp)
Attention name (If different from federal)
Nonqualified persons
Email address (If different from federal)
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KSAR KS5
2015 CORPORATION / S CORPORATION
Kansas Intangibles Tax ReturnKSInt (2015)
General Information
Intangibles Earnings
Interest, carrying charges and other income from accounts receivable
Other intangibles income
Township if not included in drop-down list above
Interest from savings, certificates of deposit, other time deposits, etc
Dividends and other income from corporate stock (Fiscal year ends - enter per prior year federal return)
Amended return
County of residence
Interest from notes
Earnings from conditional sales contracts, chattel paper or other transactions
Interest or discount income from bonds, debentures and indebtedness
City or town of legal residence
City or town if not included in drop-down list above
Township
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KSInt KS6
2015 CORPORATION / S CORPORATION
Kansas AdjustmentsKSAdj (2015)
Taxable Income Adjustments
Machinery and Equipment Expense Deduction and Recapture
Taxable Income Adjustments
Machinery and Equipment Expense Deduction and Recapture
Sale or Exchange of Section 179 Property (S Corp)
Calculated Force
Amount
US interest income
Total state and municipal interest
IRC Section 78 and 80% of foreign dividends
Taxes on or measured by income
Gain (loss) reported separately from federal Schedule K, Line 17d
Section 179 included in gain (loss)
Other subtractions
Other additions
Other interest income (C Corp)
State tax refunds
Employment credit wages
Charitable contributions (S Corp) (Force)
Corporation:
Current year deduction (C Corp and Privilege Tax)
Recapture of deduction
Recapture of deduction
Pass-through entity:
Net gain from sale of certain livestock (S Corp)
Net gain from sale of qualified Christmas trees (S Corp)
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KSAdj KS7
2015 CORPORATION / S CORPORATION
Kansas EstimatesKSEst (2015)
Overpayment Application
Estimates
Form K-120ES or K-130ES - declaration for next year
2nd payment
Amount for code #2
Amounts for code #5, #9 or next year estimates paid:
5 = Apply amount specified below to estimates until exhausted; refund excess
8 = Apply amount below
2 = Use current year liability adjusted by amount below
Number of estimates desired
3 = Use current year liability even if $500 or less
3rd payment
3 = Apply to next year's first estimate; refund excess
1st payment
Amount to round up each estimate
9 = Use amounts entered below (If applying overpayment, only use code 7 or 8)
Application of current year overpayment
4 = Apply equally to each estimate; refund excess
Amount for code #5 or #8
2 = Apply 100% of overpayment to next year's estimates; refund excess
1 = Use current year liability; if less than $500 use zero
6 = Apply to next year's first and second estimates; refund excess
7 = Apply 100% of overpayment to next year's estimates; no refund
4th payment
5 = Use amounts entered below, before overpayment
1 = Refund 100% of overpayment
Address change since last estimated payment
Amounts for
Code #5 or #9
Next Year
Estimates Paid
This screen is only used for C Corporation returns and Privilege Tax returns
This screen is only used for C Corporation returns and Privilege Tax returns
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KSEst KS8
2015 CORPORATION / S CORPORATION
Kansas Amended Annual ReportKSARAmnd (2015)
General InformationGeneral Information
Type of report originally filed
Date original report filed
Reason for corrected annual report
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KSARAmnd KS9
2015 CORPORATION / S CORPORATION
Kansas CreditsKSCrC (2015)
Nonrefundable Credits
Refundable Credits
Alternative-fueled motor vehicle (Schedule K-62)
Law enforcement training (Schedule K-72)
Disabled access (Schedule K-37)
Venture capital (Schedule K-55)
Seed capital (Schedule K-55)
Telecommunications (Schedule K-36)
Farm net operating loss (Schedule K-139F)
BioMass-to-energy (Schedule K-79)
Petroleum refinery (Schedule K-73)
Child day care assistance (Schedule K-56)
Individual development account (Schedule K-68)
Historic preservation (Schedule K-35)
Business and job development (Schedule K-34)
Agritourism liability insurance (Schedule K-33)
Qualifying pipeline (Schedule K-77)
Assistive technology contribution (Schedule K-42)
Film production (Schedule K-86)
Single city port authority (Schedule K-76)
Swine facility improvement (Schedule K-38)
Farm net operating loss (Schedule K-139F)
Center for entrepreneurship (Schedule K-31)
Oil and gas well plugging (Schedule K-39)
National guard and reserve employer (Schedule K-74)
Environmental compliance (Schedule K-81)
Storage and blending equipment (Schedule K-82)
Electric cogeneration facility (Schedule K-83)
University deferred maintenance (Schedule K-85)
Declared disaster capital investment (Schedule K-87)
Low income student scholarship (Schedule K-70)
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KSCrC KS12
2015 CORPORATION / S CORPORATION
Kansas Separate Return YearsKSSRLY (2015)
Limitation Years
Member's Cumulative Contributions
2008
Member's cumulative contribution to consolidated taxable income (Force)
2009
2012
2006
2010
Preceding
Enter an X to indicate a separate return limitation year. The program uses this information to
calculate net operating loss carryover amounts for consolidated returns.
2013
2007
Tax Year
2011
2014
2005 1
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KSSRLY KS13
2015 CORPORATION / S CORPORATION
Kansas Direct Deposit and Electronic Funds WithdrawalKSBank (2015)
Account InformationAccount Information
Type of account (1 = Checking, 2 = Savings)
Name of financial institution
Account number
Suppress direct deposit of refund
Routing transit number
Non-US financial institution
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KSBank KS14
2015 CORPORATION / S CORPORATION
Kansas Power of AttorneyKSPOA (2015)
General Information
Representative Information
Tax Matters Information
Telephone number
Firm name
Type of tax
Address
Firm name
Year(s) or period(s)
Fax number
Year(s) or period(s)
Receive and inspect confidential tax information
Represent in tax matters before department
Additions or deletions to authorized acts
Perform any tax matter act
Telephone number
EIN/SSN
Sign any agreement, consent, or other document
City, state, zip code
City, state, zip code
Address
Representative name
NOT revoking prior power of attorney
Type of tax
Fax number
Representative name
EIN/SSN
Title
Title
PTIN
PTIN
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KSPOA KS17
2015 CORPORATION / S CORPORATION
Kansas S Corporation Income Tax ReturnKSGenS (2015)
General Information
Additional Information
Alternative Tax Calculation
Tax credits schedules are enclosed
General footnote
Reason for final Kansas return
Name or address has changed (If different from federal)
Authorize discussion with preparer (1 = Yes, 2 = No) (If different from federal)
State of commercial domicile (If different from mailing address)
Date business began in Kansas (If different from date incorporated)
Date business discontinued in Kansas
Submitted Form K-120EL
Corporation's books in care of: (If different from mailing address)
City, state, zip code
EIN last year
Telephone
Address
Telephone
Name
Years ended
City, state, zip code
Name last year
Principal location in Kansas: (If different from mailing address)
Address
Reason federal income was redetermined (R = Revenue agent's report, A = Amended return, N = NOL, O = Other state's adjustment)
Reorganization details
QSub or disregarded entity included in return
Alternate or separate accounting income
Business activity code number (NAICS)
Corporate address line 2 1
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KSGenS KS18
2015 CORPORATION / S CORPORATION
Kansas IRC Section 1377(a)(2) ElectionKS1377 (2015)
General Information
Modifications
Allocation
Nonrefundable Credits
Refundable Credit
Other additions to federal taxable income
Interest on US government obligations
Calculate Kansas 1377(a)(2) election
IRC Section 78 and 80% of foreign dividends
Other subtractions from income
Income allocated to Kansas
Taxes on or measured by income
Date of shareholder termination
Total state and municipal interest
Income allocated outside Kansas
Charitable contributions (Force)
Kansas expensing recapture
Community service contribution (Schedule K-60)
High performance incentive (Schedule K-59)
Center for entrepreneurship (Schedule K-31)
Historic preservation (Schedule K-35)
Disabled access (Schedule K-37)
Community service contribution (Schedule K-60)
Angel investor (Schedule K-30)
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KS1377 KS21
2015 CORPORATION / S CORPORATION
Kansas Nonbusiness IncomeKSAlloc (2015)
Nonbusiness IncomeNonbusiness Income
Gross income Allocated to KS
Nonbusiness income 1 2
KSAlloc KS23
2015 CORPORATION / S CORPORATION
Kansas Amended ReturnKSAmendS (2015)
General Information
Amounts as Previously Reported
Refund on original return
Transfer original information
Explanation of changes 1
2
3
KSAmendS KS24
2015 CORPORATION / S CORPORATION
Kansas Payments and ExtensionKSPmt (2015)
Payments
Extension
Payments
Extension
Calculate extension payment (C Corp and Privilege Tax)
Paid with extension (For page 1 of K-120S / page 2 of K-120 and K-130)
Prior year overpayment
Extended due date (For filing instructions, penalty and interest calculations)
Other payments
1st payment
Date Paid
Treat calculated amounts as paid
Balance due on extension (C Corp and Privilege Tax/Force)
Specific payments if unequal or not timely:
4th payment
Amount Paid
Total, or
Calculated Amount
5th payment
2nd payment
3rd payment
1 = Use 100% of current year liability
2 = Use 90% of current year liability
Extension contact (1 = Officer, 2 = Preparer)
Reason for extension
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KSPmt KS25
2015 CORPORATION / S CORPORATION
Kansas Amended ReturnKSAmendC (2015)
General Information
Amounts as Previously Reported
Amended Amounts
Overpayment from original return
Payments remitted with original return, including penalty and interest
Reason for amended return (K = Kansas only, I = IRS adjustment, A = Amended federal)
Transfer original information
Interest
Overpayment to be applied
Penalty
Estimated tax penalty
Explanation of changes1
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KSAmendC KS27
2015 CORPORATION / S CORPORATION
Kansas Application for Refund From Carryback of NOLKS139 (2015)
Carryback of Net Operating Loss
Net operating loss year end
Date loss year filed
Net operating loss (Force)
Was this the final return for Kansas? (1 = Yes, 2 = No)
Taxable income
NOL deduction
Normal tax (Force)
Surtax (Force)
Total credits
Tax year ended
2nd preceding tax year 1st preceding tax year
Carryback
Before
3rd preceding tax year
Before
Carryback
Before
Carryback
After
Carryback Carryback
After
Carryback
After
Reason federal Forms 1139 or 1120X not filed
If different from 36/24/12 months prior to current year end
Carryback period for net operating loss (2 = 2 Year Carryback, 3 = 3 Year Carryback) 1
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KS139 KS28
2015 CORPORATION / S CORPORATION
Kansas Form 1065/1041 Schedule K-1KSK1 (2015)
General Information
Kansas operations (1 = Yes, 2 = No)
Principal product or services
City, state, zip code
Address
Name of entity
EIN
Unit
Foreign country
Enter all other Schedule K-1 pass-through items on the appropriate input screen
Name of activity
1
2
3
4
5
6 7 8
910
11
12
KSK1 KS30
2015 CORPORATION / S CORPORATION
Kansas Research and Development CreditKS53 (2015)
General Information
Carryover Information
Pass-Through Entity Information
General Information
Pass-Through Entity Information
Tax liability after all previous claimed credits (Force)
Maximum credit allowable
Carryover used
Research and development expenditures:
Carryover from original K-53
Year end of original K-53
EIN
Name
If a member of a consolidated return, complete this screen in the consolidated client only
Type of expenditures for the current year
Current year
First preceding year
Second preceding year
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KS53 KS31
2015 CORPORATION / S CORPORATION
Kansas High Performance Incentive CreditKS59 (2015)
General Information
Training and Education Credit
Investment Credit - Current year
Pass-Through Entity Information
General Information
Training and Education Credit
Investment Credit - Current year
Pass-Through Entity Information
Street address of qualified business facility
Amount expended for payroll
Period of HPIP certification
Net annual rent
City of qualified business facility
Qualified cash investment in training and education
HPIP certification number
thru
If a member of a consolidated return, complete this screen in the consolidated client only
Investment schedule:
Month
Base Year Qualifying Year
1st
2nd
3rd
6th
5th
4th
10th
11th
12th
9th
8th
7th
Investment was made in Douglas, Johnson, Sedgwick, Shawnee, or Wyandotte county
Base year (Force)
of Tax Year
Tax liability after all previous claimed credits (C Corp and Privilege Tax/Force)
Tax liability after all previous claimed credits (C Corp and Privilege Tax/Force)
Pass-through entity information:
EIN
Ownership percentage (xxx.xxxx)
Name
Number of months the facility was in operation during base year if less than 12 (Force)
A separate K-59 unit is required for each current year investment credit and investment credit carry forward
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KS59 KS32
2015 CORPORATION / S CORPORATION
Kansas Community Service Contribution CreditKS60 (2015)
General Information
Pass-Through Entity Information
General Information
Pass-Through Entity Information
Tax liability after all previous claimed credits (C Corp/Force)
Name
Address
Community service organization:
City, zip code
Authorized credit percentage (1 = 50%, 2 = 70%)
Carryforward from last year's return (C Corp)
Total contributions
Name
Ownership percentage (xxx.xxxx)
EIN
Assigned credit
Contributions made prior to 12/31/1997
If a member of a consolidated return, complete this screen in the consolidated client only
Community service contribution add back (Force)
Certificate Number2
3
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5
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11
12
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KS60 KS33
2015 CORPORATION / S CORPORATION
Kansas Amended Composite ReturnKSCAmend (2015)
General Information
Amounts as Previously Reported
Amended Amounts
Interest
Overpayment to be applied
Penalty
Payment remitted with original return
Transfer original information
Reason for amended return (K = Kansas only, I = IRS adjustment, A = Amended federal)
Overpayment from original return
Explanation of changes1
2
3
4
5
6
7
8
KSCAmend KS34
2015 CORPORATION / S CORPORATION
Kansas Electronic FilingKSELF (2015)
General Information
Additional Information Annual Report
Estimate Information (C Corp)
Additional Estimated Tax Payments (C Corp)
General Information
Additional Information Annual Report
Requested payment date (Mandatory if using the electronic funds withdrawal method)
Electronic funds withdrawal for amended balance due returns (C Corp):
Calculated Value
Requested payment date (Mandatory if using the electronic funds withdrawal method)
Name control
Suppress Form K-120 or Form K-120S electronic file when filing other returns electronically
Force
Electronic funds withdrawal for balance due returns (C Corp):
Withdrawal dates for K-120ES: (If different from estimate due dates)
4th payment
3rd payment
2nd payment
1st payment
Electronic funds withdrawal for Form K-120ES estimated payments (For estimates with amounts greater than zero)
Electronic funds withdrawal for additional estimate payments
1st payment
2nd payment
3rd payment
4th payment
Additional estimate payments do not replace estimates included with original return.
Enter additional estimate payments to be made with amended return.
(If different from estimate due date)
Withdrawal Date Amount
For amended returns:
Foreign country
City, state, zip code
Telephone number
Email address
Address
Payee first and last name
Suppress Kansas annual report electronic file when only filing other returns electronically
Suppress Kansas electronic file(s) when filing federal return electronically
Payee information:
Notification Emails:
Email 3
Email 2
Email 1
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KSELF KS35
2015 CORPORATION / S CORPORATION
Kansas Small Employer Healthcare CreditKS57 (2015)
General Information
Computation of Eligible Employee Amount
Pass-Through Entity Information
General Information
Computation of Eligible Employee Amount
Pass-Through Entity Information
EIN
Name
If a member of a consolidated return, complete this screen in the consolidated client only
Date plan began
Employer contributed to health insurance or savings on behalf of covered employee (1 = Yes, 2 = No)
Year of participation (1 = 1st & 2nd year, 2 = 3rd year, 3 = 4th year, 4 = 5th year)
Actual expenses for the tax period
1st
2nd
3rd
4th
5th
6th
7th
8th
9th
10th
11th
12th
Number of
Employees First 12 Months Next 12 Months Next 12 Months
Schedules I and II:
Schedule II:
Month
of Tax Year
Small employer healthcare add back (Force)
1
2
3
4 5 6 7
8 9 10 11
12 13 14 15
16 17 18 19
20 21 22 23
24 25 26 27
28 29 30 31
32 33 34 35
36 37 38 39
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48 49 50 51
52
53
54
55
KS57 KS36
2015 CORPORATION / S CORPORATION
Kansas High Performance Incentive Credit, Page 2KS59-2 (2015)
New Investment Information
Carry Forward
New Investment Information
Carry Forward
Year of carry forward
Carry forward amount
Total employment in Kansas
Total payroll in Kansas
Number of actual jobs created
Additional payroll generated
Number of jobs retained because of new investment
Payroll for jobs retained
Additional revenue or loss generated
Additional sales generated
This section is only used for C Corporation returns and Privilege Tax returns
HPIP certification number 1
2
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6
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KS59-2 KS37
2015 CORPORATION / S CORPORATION
Kansas CreditsKSCrS (2015)
Credits
Privilege Tax Only Credits
Center for entrepreneurship (Schedule K-31)
Business and job development (Schedule K-34)
Historic preservation (Schedule K-35)
Disabled access (Schedule K-37)
Angel investor (Schedule K-30)
Venture capital (Schedule K-55)
University deferred maintenance (Schedule K-85)
Declared disaster capital investment (Schedule K-87)
Child day care assistance (Refundable) (Schedule K-56)
Low income student scholarship (Schedule K-70)
1
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3
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10
KSCrS KS38
2015 CORPORATION / S CORPORATION
Kansas Combined Expensing DeductionKSCExp (2015)
Schedule K-120EX - Shared Expense Deduction
Member's name
EIN
Expense deduction shared with other members
1
2
3
KSCExp KS39
2015 CORPORATION / S CORPORATION
Kansas Privilege Tax ReturnKSPT (2015)
General InformationGeneral Information
Additional Information (S Corp)
Type of financial institution (1 = Bank, 2 = Savings and loan, 3 = Trust company, 4 = Federally chartered savings bank)
Compensating use tax license number
Sales tax license number
Withholding tax license number
Other license or registration number
Affiliated corporation information
1
2
3
4
5
6
KSPT KS40
2015 CORPORATION / S CORPORATION
Kansas Amended Privilege Tax ReturnKSPTAmnd (2015)
General Information
Amounts as Previously Reported
Amended Amounts
General Information
Amounts as Previously Reported
Amended Amounts
Estimated tax penalty
Penalty
Overpayment to be applied
Interest
Transfer original information
Reason for amended return (K = Kansas only, I = IRS adjustment, A = Amended federal)
Payments remitted with original return, including penalty and interest
Overpayment from original return
1
2
3
4
5
6
7
8
KSPTAmnd KS42
2015 CORPORATION / S CORPORATION
Kansas Privilege Tax AdjustmentsKSPTAdj (2015)
Taxable Income AdjustmentsTaxable Income Adjustments
S Corporation Federal Taxable Income (S Corp)
Special deductions
Net operating loss
Savings and loan bad debt:
Subtractions
Other additions
Total state and municipal interest
Federal deduction
Kansas deduction1
2
3
4
5
6
7
KSPTAdj KS43
2015 CORPORATION / S CORPORATION