Instructions For Form K-40h - Homestead Claim

Rent on your apartment is $300 per month.

You will receive a check for this amount IF:

HUD pays $275, you pay the remaining $25.

•

example

there are no corrections made to your claim;

Only the $25 you pay is used to compute the

AND

total rent paid on line 2 of Schedule RNT.

•

as a homeowner, you did not participate in the

optional refund advancement program (see “Refund

Nursing Home, Retirement, or Assisted Living

Advancement Program”);

Facility Residents.

AND

•

If the facility in which you are living and paying rent is

you owe no other debt to the State of Kansas (see

subject to property tax, complete Schedule RNT for the

“Debtor Set-off”);

rent you paid. If welfare or public assistance funds are

paid directly to the nursing home for your rent, you may

Debtor Set-off - If you owe a delinquent debt to the

only use the rent YOU pay in completing Schedule RNT.

State of Kansas (such as child support, student loan,

medical bills, or income tax), your Homestead Refund

Your nursing home costs $55 per day,

will be applied to that debt first, and any remaining

example

billed monthly as $1,650. You pay $800

refund will be sent to you.

per month; the balance is paid by SRS.

Use the $800 per month you paid to figure the total rent

REFUND ADVANCEMENT PROGRAM

amount to enter on line 2 of Schedule RNT.

FORM ELG (Home Owners)

An explanation of this program is on page 5. If you

IMPORTANT:

You must enclose ALL

completed Form ELG, Certificate of Eligibility, at your

Schedule RNT forms with Form K-40H.

county clerk’s office in November or December, the

amount the Kansas Department of Revenue paid to the

Line 13 — Total (not to exceed $600)

county for your property tax on your behalf is in our

records as a balance due. The department will recover

Add lines 11 and 12. If the total is $600 or less, enter the

this advanced amount when your Homestead Claim,

total of lines 11 and 12 on line 13.

Form K-40H and Income Tax/Food Sales Tax Returns,

Your mobile home taxes (line 11) are

Form K-40 are processed.

$285. Your lot rent paid as property tax

example

Your refund(s) will be applied to the amount the

(line 12) is $120.

$285 + $120 = $405.

department sent to the county for your property tax in

Enter $405 on line 13

December, and the balance of credit sent to you as a

If the total lines of 11 and 12 are more than $600,

refund check. As a general rule, the Income Tax and/or

enter $600 on line 13.

Food Sales Tax Refund return, Form K-40, will be

processed before your Homestead Claim, Form K-40H.

Your general property tax on line 11 is

example

$750; line 12 is blank. Enter $600 (the

If you have a refund due on both the K-40H and K-40

maximum amount allowed) on line 13.

returns, wait until both returns are processed before

expecting a refund check.

Your refund(s) are also

Line 14 — Homestead Refund Percentage

subject to debtor setoff for other delinquent debts owed

(From the chart on page 6)

to the State of Kansas.

Your refund percentage is based on your total

household income on line 10. Find your income on the

If you participated in the optional refund advancement

left of the chart, and enter the corresponding percentage

program for your 2000 taxes, use the worksheet below to

on line 14. If the percentage is less than 100%, leave

determine the amount of refund you will receive from the

the first box blank. For example, if the percentage is

department as a check. You may also figure your net

40%, enter it like this:

refund by adding the refund amounts from K-40 and K-

40H together, then subtracting the advancement amount.

Refund Advancement Worksheet

Line 15 — Homestead Refund

1. 2000 Homestead Refund from Line 15 of

IMPORTANT: If you are filing this return on behalf of a

Form K-40H.

____

claimant who died during 2000, follow the special

2. 2000 Homestead Refund Advancement

instructions for decedent claims on pages 4 and 5 to

amount from Line 6 of Form ELG.

____

complete line 15.

3. Subtract line 2 from line 1.

____

You will receive the amount on Line 3 as a check from the department

Multiply line 13 by the percentage on line 14. Enter

if you have no other delinquent debts due the State of Kansas. (See

the result on line 15 of Form K-40H . NOTE: If line 15 is

“Debtor Set-Off” above).

less than $5, it will not be refunded.

Note: Your income tax and/or food sales tax refund on

If line 13 is $425, and line 14 is 44%:

example

Form K–40 may also be applied to the advancement

$425 X 44% (.44) = $187.

amount.

Instructions For Form K-40h - Homestead Claim - 2000 Page 5

Related Articles

Related forms

Related Categories