Adoption Credit

INDIVIDUAL INCOME TAXPAYER-Effective for all taxable years beginning after Dec. 31, 1996 and before Jan. 1, 2013 as well as tax year 2014 and all tax years thereafter.

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 and 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 Jan. 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 percent 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 Dec. 31, 2005, the adoption credit has been expanded.

General Adoption Credit

The basic credit for residents adopting a child is 25 percent of the adoption credit allowed against the federal income tax liability on the federal return. An additional 25 percent is available to Kansas residents if the adopted child was a Kansas resident prior to adoption. An additional 25 percent 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 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.

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