Worksheet Instructions For Form K-84 - Worksheet For Kansas Technical And Community College Deferred Maintenance Credit


• North Central Kansas Technical College
• Northwest Kansas Technical College
K.S.A. 79-32,261 provides for a 60% income, privilege or
• Wichita Area Technical College
premiums tax credit for contributions made on and after July
1, 2008 by any taxpayer who contributes to a Community
College located in Kansas for capital improvements or to a
Technical College located in Kansas for deferred maintenance
Enter all requested information at the top of this schedule.
or the purchase of technology or equipment. This tax credit is
applicable for tax year 2008 for any contributions made on
and after July 1, 2008, and for tax years 2009, 2010, 2011
and 2012 for any contributions made during the entire tax year.
LINE 1 – Enter the total amount contributed on and after
When a taxpayer contributes to a Kansas Community College
July 1, 2008 to a Community College located in Kansas
or a Technical College, the taxpayer will receive a Tax Credit
for capital improvements or the amount contributed to a
Certificate containing an identification number. DO NOT file
Technical College located in Kansas for deferred
the Tax Credit Certificate with your return.
maintenance or the purchase of technology or
If the amount of the credit allowed for a taxpayer who
equipment for capital improvements.
contributes to a community college or a technical college
LINE 2 – This percentage (60%) determines the maximum
located in Kansas exceeds the taxpayer’s Kansas income tax
credit allowable by law.
liability, such excess amount shall be refunded to the taxpayer.
Community college means a community college established
LINE 3 – Multiply line 1 by line 2 and enter the result. This is
under the provisions of the community college act. The following
the maximum credit allowable.
list of colleges fall under the “community college” definition:
LINE 4 – Partners, shareholders or members: Enter the
percentage that represents your proportionate share in
• Allen County Community College
the partnership, S corporation, LLC or LLP. All other
• Barton County Community College
taxpayers: Enter 100%.
• Butler County Community College
• Cloud County Community College
LINES 5a & 5b – Multiply line 3 by line 4 and enter the
result on line 5a. Multiply line 5a by 90% (.90) and
• Coffeyville County Community College and Area
enter the result on line 5b. This is your share of the
Technical School
total credit for the amount contributed this year.
• Colby County Community College
• Cowley County Community College
NOTE: All filers will complete lines 1 through 5. Only Form
• Dodge City Community College
K-40 filers will complete lines 6 and 7 and, if applicable, line 8.
• Fort Scott Community College
• Garden City Community College
• Highland Community College
• Hutchinson Community College
LINES 6a & 6b – Enter the amount of your Kansas tax liability
• Independence Community College
for this tax year to be applied against this credit and
enter the result on line 6a. Multiply line 6a by 90%
• Johnson County Community College
(.90) and enter the result on line 6b.
• Kansas City Kansas Community College
• Labette Community College
LINE 7 – Enter the lesser of line 5b or line 6b. Enter this
• Neosho County Community College
amount on the appropriate line of Form K-40.
• Pratt Community College
If line 6a is less than line 5a, complete PART C.
• Seward County Community College
Technical College means a technical college as
designated pursuant to K.S.A. 72-4472, 72-4473, 72-4474,
72-4475 and 72-4477, and amendments thereto. The following
LINE 8 – Subtract line 7 from line 5b. Enter the result. This
list of colleges fall under the “technical college” definition:
is the amount that will be refunded to you. Also enter
• Flint Hills Technical College
this amount on the appropiate line for refundable credits
on Form K-40.
• Manhattan Area Technical College


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