Instructions For Schedule K-37 - Kansas Department Of Revenue
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1INSTRUCTIONS FOR SCHEDULE K-37
GENERAL INSTRUCTIONS
LINE 10 - Multiply line 8 by line 9 only if your tax liability reported on line 6
is less than $2,250.
The disabled access credit under K.S.A. 79-32,175 et seq. is available
LINE 11 - Subtract line 6 from line 10 (cannot be less than zero). Enter this
to taxpayers that incur certain expenditures to make their property
amount on the appropriate line of your return.
accessible to the disabled. The property must be an existing building,
LINE 12 - Subtract the sum of lines 7 and 11 from line 5 (cannot be less
facility, or equipment located in Kansas and used in a trade or business or
than zero). This amount will be entered on next year’s Schedule K-37
held for the production of income OR the property must be a personal
as a carry forward from a prior year.
dwelling located in Kansas. The credit is taken in the taxable year in
which the modifications are completed. To qualify, the specifications for
PART C — BUSINESS (C Corporation and Privilege taxpayers only)
making a building/facility accessible and usable by the disabled must be in
conformity with Title I and Title III of the Americans with Disabilities Act of
Costs incurred in making a business facility accessible to individuals
1990, 42 USCA 12101 et seq. and 28 CFR Part 36 and 29 CFR 1630 et seq.
with a disability or in making equipment usable for the employment of
As used here, facility does not include new construction or additions
individuals with a disability are used to determine your disabled access
made to an existing facility, except a principal dwelling.
credit. In most instances, the expenditures would be capitalized and
For tax year 2013, and all tax years thereafter, new credits
depreciated over the life of the improvement. However, any expenses
shall be available to only corporations that are subject to the
that were not capitalized but deducted as current expenses are also
Kansas corporate income tax (i.e., C corporations) and any taxpayer subject
recognized in computing your disabled access credit.
to the privilege tax as measured by net income of financial institutions
LINE 13a - Enter the capitalized expenditures and/or business expense
imposed pursuant to article 11 of Chapter 79 of the Kansas Statutes
deductions that were specifically attributable to the removal or equivalent
Annotated. New credits shall no longer be available to individuals,
facilitation of an existing architectural barrier for the purpose of making
partnerships, S corporations, limited liability companies, and other pass-
a facility accessible to individuals with a disability.
through entities. In addition, new credits shall no longer be available for any
LINE 13b - Indicate whether you have made all or any portion of an
principle dwelling. Carry Forward of Unused Credits: If this credit was
existing facility accessible to individuals with a disability.
earned prior to tax year 2013 and a carry forward credit remains available
LINE 14a - Enter the capitalized expenditures and/or business expense
to a taxpayer, that taxpayer may continue to claim that credit. However,
deductions that were specifically attributable to the modification or
that carry forward credit shall be subject to limitations and requirements
adaptation of a facility or equipment for the purpose of employing
in place at the time the credit was earned.
individuals with a disability.
Principal dwelling: K.S.A. 79-32,176 provides that the principal
LINE 14b - Indicate whether you have modified or adapted an existing
dwelling credit include a taxpayer’s principal dwelling or the principal
facility or piece of equipment to employ individuals with a disability.
dwelling of a lineal ascendant or descendant, including the construction
LINE 15 - For income taxpayers, add lines 13a and 14a and enter total. For
of a small barrier-free living unit attached to the principal dwelling.
privilege tax purposes, enter amount from line 13a on line 15. (The
Qualified Expenditures: Only expenditures that make an existing
privilege tax credit does not include the provision for adaptation or
facility accessible to individuals with a disability by removing or facilitating
modification of equipment for employment purposes.)
an existing architectural barrier qualify for the credit. Expenditures to
modify or adapt an existing facility or equipment in order to employ
LINE 16 - Multiply line 15 by 50%.
individuals with a disability are also eligible for the credit.
LINE 17 - Enter the tax year in which the expenditures were made.
Construction expenditures incurred for making a principal dwelling
LINE 18 - Enter amount from line 16 or $10,000, whichever is less.
accessible to individuals with a disability are eligible for the credit. Any
LINE 19 - Enter amount of carry forward available from a prior year’s
part of any expense paid or incurred in connection with the new
Schedule K-37. Enclose a copy of the prior year’s K-37.
construction or substantial renovation of a business facility or the normal
LINE 20 - Add lines 18 and 19 and enter result. This is the total credit
replacement of depreciable property does NOT qualify for this credit.
available this tax year.
Required Documentation: You must enclose the following with
LINE 21 - Enter amount of your Kansas tax liability for the current tax year
Schedule K-37: 1) Detailed description of the alterations made, 2) copy of
after deducting all credits other than the Kansas disabled access credit.
itemized invoice from contractor who completed the work or copy itemized
LINE 22 - Enter amount from line 20 or line 21, whichever is less. This is
invoice of materials used to complete job if completed by the taxpayer and
the credit allowable for investments made this tax year. Enter this amount
3) schedule showing computation of amounts entered on lines 13a or 14a.
on the appropriate line of your return for this tax credit.
SPECIFIC LINE INSTRUCTIONS
LINE 23 - Subtract line 22 from line 20 (cannot be less than zero). Enter
this amount on the appropriate line of next year’s Schedule K-37 as the
PART A — GENERAL INFORMATION
amount of excess credit to be carried forward.
LINE 1 - Indicate if the alterations are in compliance with the Americans
PART D — MODIFICATIONS TO FEDERAL TAXABLE INCOME
with Disabilities Act of 1990. If “No,” you do not qualify for the credit.
Important—Enclose a detailed description of the modifications made
LINE 24 - Enter the amount of depreciation claimed as a current business
with this form along with all applicable receipts. If the alterations were
expense deduction on your federal income tax return for the capitalized
made to the residence of a lineal ancestor or descendant, include their
expenditures entered on lines 13a and 14a. Enclose a schedule showing
name and relationship to you in this detailed description.
your computations.
LINE 2 - Enter the address of the residence, facility or equipment on
LINE 25 - Enter the amount of business expense deduction claimed on
which you are claiming the credit.
your federal income tax return for the capitalized expenditures entered
LINE 3 - Enter the month, day and year the alterations were completed to
on lines 13a and 14a.
make the dwelling, facility or equipment accessible.
LINE 26 - Add lines 24 and 25. This is the total depreciation and expense
claimed on your federal tax return. Enter this amount on the applicable
PART B — RESIDENCE (Carry forward credit only)
line on your Kansas return as Other Additions to federal taxable income.
LINE 4 - Enter the carry forward year.
TAXPAYER ASSISTANCE
LINE 5 - Enter amount of carry forward available from your prior year’s
Schedule K-37 in the appropriate column.
For assistance in completing this schedule contact the Kansas
LINE 6 - Enter the amount of your Kansas income tax liability after deducting
Department of Revenue:
all tax credits other than this credit.
Tax Operations
LINE 7 - Credit used in this tax year. Enter amount from line 5 or line 6,
Docking State Office Building, 1st fl.
whichever is less. Also enter on the appropriate line of Form K-40.
915 SW Harrison St.
LINE 8 - Refundable portion of credit. Enter amount from line 5.
Topeka, KS 66612-1588
Important—If line 6 (tax liability for current year) of this schedule is
$2,250, enter zero on line 8.
Phone: (785) 368-8222
LINE 9 - This is the percentage of the credit eligible for refund.
Fax: (785) 291-3614
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