Form K-56 - Kansas Child Day Care Assistance Credit (employers)

K.S.A. 79-32,190 provides an income or privilege tax credit if, during the taxable year, the taxpayer: • pays for child day care services for its employees, OR • locates child day care services for its employees, OR • provides facilities and necessary equipment for child day care services to its employees. For tax year 2013, and all tax years thereafter, new credits shall be [...]

Form K-64 - Kansas Business Machinery and Equipment Credit

K.S.A. 79-32,206 provides a tax credit against the income tax, privilege tax, and insurance company premiums tax for personal property taxes paid. The credit is 25% of the personal property taxes timely paid in the tax year. The property tax must have been timely paid during the tax year for which the credit is taken. The amount of credit that exceeds the tax liability will be refunded. [...]

Form K-34 - Kansas Business and Job Development Credit

The Business and Job Development Credit (K-34) Defined. This credit is a non-refundable tax credit applied against income tax or privilege tax. It is allowable to any Kansas taxpayer who shall invest in a qualified business facility (QBF) and who shall hire a certain number of qualified business facility employees (QBFE) as a direct result of that QBF investment. There is no minimum amount of [...]

How do I file a Delaware amended return?

Amended Returns If any changes made to your federal return affect your state income tax liability, you are required to report the change to the Delaware Division of Revenue within ninety (90) days after the final determination of such a change and indicate your agreement with the determination or the grounds of your disagreement. Use Form 200-01-X to change an income tax return you have already [...]

Kansas Assistive Technology Contribution Credit K-42

K.S.A. 65-7101 et seq. established the IDA (Individual Development Account) program for assistive technology. This law also provides a Kansas income tax credit to any person or entity (program contributor) who makes a contribution to an IDA reserve fund. The income tax credit is 25% of the amount contributed during the tax year. The purpose of the IDA program for assistive technology is to [...]