Adoption Credit
INDIVIDUAL INCOME TAXPAYER-Effective for all taxable years beginning after December 31, 1996.
There are two types of adoption credits: (1) General Adoption Credit-A credit is allowed for residents adopting a child, and (2) Special Needs/SRS Custody Adoption Credit-For residents adopting a special needs child or a child in the custody of the secretary of Social & Rehabilitation Services, a credit shall also be allowed.
QUALIFICATIONS
These credits are available to Kansas residents and to part-year
residents of Kansas who file a Kansas tax return as a Kansas
resident.
CREDIT AMOUNT
For all taxable years commencing prior to January 1, 2006, Kansas law provides two types of adoption credits:
General Adoption Credit
Residents of Kansas who adopt a child can receive a credit of 25% of the adoption credit allowed against the federal income tax liability on the federal return.
Special Needs/SRS Custody Adoption Credit
A $1,500 credit is available for those Kansas residents who adopt a special needs child or a child in the custody of the secretary of Social and Rehabilitation Services.
For all taxable years commencing after December 31, 2005, the adoption credit has been expanded.
General Adoption Credit
The basic credit for residents adopting a child is 25% of the adoption credit allowed against the federal income tax liability on the federal return. An additional 25% is available to Kansas residents if the adopted child was a Kansas resident prior to adoption. An additional 25% is available to Kansas residents if the adopted child was a child with special needs.
Special Needs/SRS Custody Adoption Credit
A $1,500 credit is available for those Kansas residents who adopt a special needs child or a child in the custody of the secretary of Social and Rehabilitation Services in addition to the general adoption credits.
LIMITATION OF CREDIT
If the amount of credit exceeds the taxpayer’s tax liability
for the tax year, the excess credit may be carried forward to the
next succeeding year or years until the total amount of the credit
has been used.
PROCEDURES TO CLAIM THE CREDIT
You may download Schedule K-47 to claim the adoption credit. This
schedule must be completed and submitted with the income tax
return. You may also call the Department of Revenue voice mail
system at (785) 296-4937 to request Schedule K-47. You will be
asked to give your name, address, phone number and form(s) you
desire. Please allow two weeks for delivery of your forms.