Fillable Schedule K-36 - Kansas Telecommunications Credit printable pdf download

K-36

KANSAS

TELECOMMUNICATIONS CREDIT

(Rev. 9/15)

For the taxable year beginning, _________________ , 20____ ; ending _________________ , 20____ .

Name of taxpayer (as shown on return)

Employer ID Number (EIN)

Name of parent corporation

Employer ID Number (EIN)

Using the information provided on Form TC-100, enter the PVD ID Number in column (a), and the amount of credit available in

column (b) for the appropriate years. Column (c) is the portion of column (b) for each year that was actually and timely paid in the tax

year being reported. Column (d) is the date the eligible property taxes were paid and should match the receipts used to determine the

amounts in Column (c).

(b)

(a)

(c)

(d)

Property

PVD ID #

Credit available from

tax year

and

Date paid

Amount of column (b) paid this year

PVD Form TC-100

available for credit

(do not include any filing penalties)

2014

2015

Total credit available this tax year (add totals in column c).

Enter this amount in Part I of your Form K-120 .......................................

may be timely paid in one income tax year for property assessed in

GENERAL INFORMATION

two different years.

Telecommunications Credit

IMPORTANT: Do not enclose either the tax receipts or

K.S.A. 79-32,210 created an income tax credit for property taxes

Form TC-100 with this schedule. However, keep a copy of

paid by telecommunication companies on property initially acquired

the county tax receipt(s) showing timely payment of the

and first placed in service after January 1, 2001 that has an

personal property tax. The Kanss Department of Revenue

assessment rate of 33 percent. The credit will be equal to the amount

reserves the right to request additional information as necessary to

of property taxes timely paid for the difference between an

verify your tax credit.

assessment level of 25 percent and the actual assessment of 33

percent.

TAXPAYER ASSISTANCE

State assessed telecommunications companies are eligible

All inquiries regarding the content of Form TC-100 will need to

for this credit.

be made to:

This is a refundable credit and therefore if the available credit

exceeds the tax liability for the telecommunication company for any

State Assessed Bureau

year all additional credit will be refunded to the telecommunications

Property Valuation Division

company or all proper partners, owners or members of the

Docking State Office Building, 4

Floor

partnership, S corporation, LLP or LLC.

915 SW Harrison St.

For tax year 2013, and all tax years thereafter, new credits shall

Topeka, KS 66612-1588

be available to only corporations that are subject to the Kansas

Phone: 785-296-2365

corporate income tax (i.e., C corporations). New credits are not

available to individuals, partnerships, S corporations, limited liability

For assistance in completing this schedule contact Kanss

companies, and other pass-through entities.

Department of Revenue:

Required Information

Tax Operations

Telecommunication companies will need a copy of Form

Docking State Office Building, 1st fl.

TC-100 issued by the Division of Property Valuation within the

915 SW Harrison St.

Kansas Department of Revenue that provides the amount of the

Topeka, KS 66612-1588

tax credit available.

Phone: (785) 368-8222

Form TC-100 may be needed for two separate years as the credit

Fax: (785) 291-3614

is only available for property taxes paid timely during the income

Website:

tax year for which you are filing this credit schedule. Property taxes

Schedule K-36 - Kansas Telecommunications Credit

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