Form K-120s - Kansas Partnership Or S Corporation Income Booklet - 2013 Page 15
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16Gross receipts are attributed to Kansas if, with respect to a
nonbusiness income, in valuing property or of excluding or
single item of income, the income-producing activity is performed
including property in the property factor, in the treatment of
within and without Kansas but the greater proportion of the
compensation paid in the payroll factor, or in excluding or
income-producing activity is performed in Kansas, based on
including gross receipts in the sales factor, the taxpayer shall
costs of performance. In cases where services are performed
disclose by separate enclosed schedule the nature and extent
partly within and partly without Kansas, the services performed
of the variance or modification. Only inconsistencies in the
in each state will usually constitute a separate income-producing
denominators of the property, payroll, and sales factors which
activity; in such case, the gross receipts for the performance of
materially affect the amount of business income apportioned
services attributable to Kansas shall be measured by the ratio
to Kansas need to be disclosed. Inconsistencies in the
which the time spent in performing such services in this state
determination of nonbusiness income and in the denominators
bears to the total time spent in performing such services
of the factors due to a difference in state laws or regulations
everywhere. Time spent in performing services includes the
must be identified by that state’s statute or regulation section
amount of time expended in the performance of a contract or
number and shown on the separate schedule. The amount of
other obligation which gives rise to such gross receipts.
each inconsistency by state is to be shown.
Personal service not directly connected with the performance of
When a taxpayer makes sales of tangible personal property
the contract or other obligation, such as time expended in
which are shipped from Kansas and assigned to a state in
negotiating the contract, is excluded from the computation.
which the taxpayer does not file a return or report, the taxpayer
LINE D(1)—TOTAL PERCENT. If you are utilizing the three-
shall identify the state to which the property is shipped, report
factor formula to apportion income to Kansas, add lines A, B
the total amount of sales assigned to such state, and furnish
and C.
the facts upon which the taxpayer relies as establishing
jurisdiction to tax by such state.
LINE D(2)—TOTAL PERCENT. If you are qualified and are
utilizing the elective two-factor formula to apportion income to
PART IV—KANSAS PASS-THROUGH SCHEDULE
Kansas, add lines A and C.
Complete this schedule if this entity receives passed through
LINE E—AVERAGE PERCENT. Divide line D(1) or D(2),
distributions from another entity. For instance, if you own a 50%
whichever is applicable, by the number of factors used in the
interest in Partnership A and are required to report income and/
formula. For instance, if you are using the three-factor formula
or expenses on your tax return, disclose the name, address,
and the corporation does not have payroll anywhere, divide by 2.
EIN, principal product or service and whether or not Partnership
Consistency in Reporting
A has Kansas activity.
In completing Form K-120S, K-120S AS and K-121S, if, with
PART V—KANSAS QSUB/DISREGARDED ENTITY SCHEDULE
respect to prior tax years and to filing other states’ tax returns,
Complete this schedule if Qsub or disregarded entities are
the taxpayer departs from or modifies the manner in which
income has been classified as business income from
included in this return
.
Page 11
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