What are the Kansas standard deduction amounts for 2013 and later?

Plain-English summary

Kansas Notice 13-14 (July 1, 2013) -- which replaces the revoked Notice 12-10 -- sets the Kansas standard deduction amounts.

Background. Section 14 of 2012 Senate Substitute for House Bill 2117 had increased the standard deduction beginning in tax year 2013. Section 11 of 2013 House Bill 2059 then amended K.S.A. 2012 Supp. 79-32,119 to reduce that increase, effective for tax year 2013 and later and superseding the HB 2117 amounts.

Amounts (2013 and later).

• Single (and married filing separate): $3,000
• Married filing joint: $7,500
• Head of household: $5,500

A higher standard deduction is available if the taxpayer or spouse is over 65 and/or blind; the Form K-40 instructions include a worksheet. Taxpayers who qualify may instead elect to itemize (see Notice 13-11).

What this means for you

Individual filers

• Use the applicable standard deduction ($3,000 / $7,500 / $5,500) for 2013 and later, or itemize if that is more favorable.

Older or blind taxpayers

• You may qualify for a higher standard deduction using the K-40 worksheet.

Common questions

What are the 2013 standard deduction amounts? $3,000 single, $7,500 joint, $5,500 head of household.

Did these amounts replace an earlier figure? Yes -- HB 2059 reduced the increase HB 2117 had provided, and this notice replaces the revoked Notice 12-10.

Can I still itemize instead? Yes -- see Notice 13-11.

Is there extra for age or blindness? Yes -- a higher amount via the K-40 worksheet.

Citations and references

• K.S.A. 79-32,119 -- the standard deduction statute, amended by Section 11 of 2013 House Bill 2059.
• Replaces the revoked Notice 12-10; itemizing is covered in Notice 13-11.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 13-14

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                    NOTICE 13-14

            STANDARD DEDUCTION FOR INDIVIDUAL INCOME TAX ADJUSTED
                                (July 1, 2013)

          [Note: This Notice replaces Notice 12-10 which has been revoked.]

 During the 2012 Legislative Session Senate Substitute for House Bill 2117 was passed and

signed into law. Section 14 of that Bill amended K.S.A. 79-32,119 to increase the amount of the
standard deduction for the individual income tax, beginning in tax year 2013.

  During the 2013 Legislative Session House Bill 2059 was passed and signed into law.

Section 11 of the Bill amends K.S.A. 2012 Supp. 79-32,119 to reduce the amount of the standard
deduction increase provided by HB 2117. The amendments made by HB 2059 are effective for
tax year 2013, and later years, and supersede those made by HB 2117.

 In accordance with the amendments made by HB 2059, the amount of the standard

deduction for tax year 2013 and later years, is as follows:

 Filing Status                                             2013 and later years

 Single (and Married Filing Separate)                            $3,000

 Married Filing Joint                                            $7,500

 Head of household                                               $5,500

 A higher standard deduction amount is available if the taxpayer or their spouse is over 65

years of age and/or blind. As part of its instructions for Form K-40 Individual Income Tax
Return, the Department of Revenue provides a worksheet to assist with calculating the total
amount of the standard deduction.

 Taxpayers who qualify can choose to use itemized deductions. For more information,

please see Notice 13-11.

                               Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about this Notice, please contact:

                           Taxpayer Assistance Center
                          Kansas Department of Revenue
                          915 SW Harrison St., 1st Floor
                            Topeka, KS 66612-1588
                              Phone: 785-368-8222
                               Fax: 785-291-3614