Fillable Schedule K-37 - Kansas Disabled Access Credit (Page 2 of 3) in pdf

INSTRUCTIONS FOR SCHEDULE K-37

GENERAL INSTRUCTIONS

PART B — RESIDENCE

LINE 4 – If you are claiming this credit for alterations made to

The disabled access credit under K.S.A. 79-32,175 et seq. is

your personal residence or to the personal residence of a

available to individual and business taxpayers that incur certain

lineal ancestor or offspring, complete PARTS B and D of this

expenditures to make their property accessible to the disabled.

credit schedule. If you are claiming this credit for alterations

The property must be an existing building, facility, or equipment

made to an existing business facility or to business

located in Kansas and used in a trade or business or held for

equipment, complete PARTS C and D.

the production of income OR the property must be a personal

dwelling located in Kansas. The credit is taken in the taxable

LINE 5 – Enter the current tax year.

year in which the modifications are completed.

LINE 6 – Enter the total expenses incurred in making your

To qualify for this credit, the specifications for making a

personal dwelling or that of a lineal ancestor or descendant

building/facility accessible and usable by the disabled must be

accessible to the disabled incurred in this tax year.

in conformity with Title I and Title III of the Americans with

Disabilities Act of 1990, 42 USCA 12101 et seq. and 28 CFR Part

LINE 7 – Using your Kansas Adjusted Gross Income from line 3

36 and 29 CFR 1630 et seq. As used here, facility does not

of Form K-40, enter the applicable percentage from this table.

include new construction or any addition made to an existing

Kansas Adjusted

Percentage of

facility, except a principal dwelling.

Gross Income

expenditures

Over:

But not over:

eligible for credit:

Principal dwelling: K.S.A. 79-32,176 provides that the principal

dwelling credit include a taxpayer’s principal dwelling or the

25,000

..................................

100%

principal dwelling of a lineal ascendant or descendant, including

25,000

30,000

..................................

90%

the construction of a small barrier-free living unit attached to the

30,000

35,000

..................................

80%

principal dwelling.

35,000

40,000

..................................

70%

40,000

45,000

..................................

60%

Qualified Expenditures: Only the expenditures that will make

45,000

55,000

..................................

50%

an existing facility accessible to individuals with a disability by

55,000

..................................

removing or facilitating an existing architectural barrier qualify

for the credit. Expenditures to modify or adapt an existing facility

LINE 8 – Allowable expenditures. Multiply line 6 by line 7.

or equipment in order to employ individuals with a disability are

also eligible for the credit.

LINE 9 – If this is the first year you are claiming this credit, enter

Construction expenditures incurred for making a principal

the lesser of line 8 or $9,000 in the first column. Also enter this

dwelling accessible to individuals with a disability are eligible

amount on the appropriate line of Form K-40 or Form K-41.

for the credit. Any part of any expense paid or incurred in

LINE 10 – If this is the second, third or fourth year you are claiming

connection with the new construction or substantial renovation

the credit enter the lesser of line 9 or the amount of the carry

of a business facility or the normal replacement of depreciable

forward available from your prior year’s Schedule K-37 in the

property does NOT qualify for this credit.

appropriate column.

Required Documentation: You must enclose the following

LINE 11 – Enter the amount of your Kansas income tax liability

with Schedule K-37:

after deducting all tax credits other than this credit.

– Detailed description of the alterations made.

LINE 12 – Credit used in this tax year. Enter amount from line 9

– Copy of itemized invoice from contractor who completed

or line 11, whichever is less.

the work or copy itemized invoice of materials used to

LINE 13 – Refundable portion of this credit. Subtract line 11 from

complete job if completed by the taxpayer.

line 9.

– Schedule showing computation of amounts entered on

lines 19a or 20a.

LINE 14 – If this is the first year you are claiming this credit, enter

the lesser of line 9 or $9,000 in the first column. If this is the

SPECIFIC LINE INSTRUCTIONS

second, third or fourth year you are claiming the credit, enter

the amount from line 10 in the appropriate column.

PART A — GENERAL INFORMATION

If line 11 (tax liability for current year) of this schedule is

LINE 1 – Indicate if the alterations are in compliance with the

$2,250 or more, skip lines 15 and 16, enter zero on line

Americans with Disabilities Act of 1990. If “No,” you do not

17 and calculate line 18.

qualify for the credit. Important: Enclose a detailed description

LINE 15 – This is the percentage of the disabled access credit

of the modifications made with this schedule along with all

eligible for refund.

applicable receipts. If the alterations were made to the

residence of a lineal ancestor or descendant, include their

LINE 16 – Multiply line 14 by line 15 only if your tax liability reported

name and relationship to you in this detailed description.

on line 11 is less than $2,250.

LINE 2 – Enter the address of the residence, facility or equipment

LINE 17 – Subtract line 11 from line 16 (cannot be less than

on which you are claiming the credit.

zero). Enter this amount on the appropriate line of your return.

LINE 3 – Enter the month, day and year the alterations were

LINE 18 – Subtract the sum of lines 12 and 17 from line 14

completed to make the dwelling, facility or equipment

(cannot be less than zero. This amount will be entered on next

accessible.

year’s Schedule K-37 as a carry forward from a prior year.

Page 2

Schedule K-37 - Kansas Disabled Access Credit Page 2

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