Frequently Asked Questions About Food Sales
Click on a question below to see the answer.
These questions and answers apply to the 2012 tax year.
- Who can get a food sales tax refund?
A Kansas resident all of last year with income of $36,700 or less. You also must meet one of the following three requirements:
- You must have been born prior to 1958 OR
- You must have been totally and permanently disabled or blind during the entire year, regardless of your age OR
- You must have had one or more dependent children you can claim as a personal exemption and who was under the age of 18 all of last year. The child must have been born before Jan. 1, 2012 and lived with you for the entire year. In order to claim a dependent child on your return, you must contribute in excess of 50 percent of the support of the child to claim the child as a personal exemption. Do not include income from welfare, Supplemental Security Income or Temporary Assistance to Families to determine the percentage of support.
- How do I claim the food sales tax refund?
Complete the Kansas WebFile application or the paper Individual Income Tax and/or Food Sales Tax Refund (K-40). Even if you are not required to file a Kansas income tax return, you must use one of these methods to claim a refund.
If you are required to file an income tax return, complete the rest of the return. Sign the back of the return if you are filing a paper form.
If you are not required to file an income tax return, but you are eligible to claim the food sales tax refund, you must still complete the food sales tax portion of the return. Make sure you complete the address information, enter the number of dependents that live in your household and enter the amount of your food sales tax refund on the K-40. The number of dependents that live in your household must be entered in the exemption box. Sign the back of the return if you are filing a paper K-40.
- I am eligible for a food sales tax refund and also need to file an income tax return, how do I file for both of these?
Both can be done on the Kansas income tax return. However, these must be filed at the same time. Do not file for your food sales tax refund first and later file a second return for the income tax. Read the instructions carefully to make sure you first meet the eligibility requirements to claim the food sales tax refund. Then properly complete the food sales lines and the income tax lines of the Kansas return.
- Do I need to provide Social Security numbers for each dependent?
Yes. Social Security numbers are required for each dependent in order to claim most Kansas tax credits such as the earned income credit and the credit for dependent care. Social Security numbers for dependents are also required to claim a food sales tax refund. You will also need to provide dependents date of birth to claim the credits and the food sales tax refund.
The primary taxpayer, spouse and all dependents must have a valid SSN in order to receive food sales tax refunds, Kansas earned income credit, or the credit for dependent care and any refundable credit except for credit for taxes paid to another state(s). For example, if the K-40 has 5 exemptions (MFJ and 3 children) and one of the children has an ITIN, the entire K-40 is disqualified from receiving the Kansas tax credits or a food sales tax refund.
Dependent information must be sent on all K-40 returns regardless of whether or not the return is claiming any credits.
- How do I calculate my food sales tax refund?
If you are eligible for a food sales tax refund, the amount of your refund is based on your qualifying income and the number of dependents you can claim on your K-40 return. To determine your qualifying income, you need to complete the Qualifying Income worksheet in your tax booklet.
If your qualifying income is $18,350 or less, your food sales tax refund is $94 for each dependent in your household. For example, if your income is less than $18,350 and you are claiming two Kansas exemptions, your food sales refund would be $188.
If your qualifying income is greater than $18,350, but not over $36,700, your food sales tax refund is $47 for each dependent in your household. For example, if your income is between $18,350 and $36,700 and you are claiming two Kansas exemptions, your food sales refund would be $94.
If your qualifying income is greater than $36,700, you are not eligible to receive a food sales tax refund.
Download the worksheet for the Kansas Food Sales Tax refund here..
- Where can I get help with my food sales tax refund?
Customers needing help are encouraged to visit the various sections of our website or call the Kansas Taxline at 785-368-8222. The Kansas Department of Revenue also provides free assistance in Topeka, on the first floor of the Docking State Office Building at 915 Southwest Harrison. Our hours in Topeka are 8:00 a.m. to 4:45 p.m., Monday through Friday.