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Kansas Free Printable K-47 Kansas Adoption Credit Rev. 8-19 for 2021 Kansas Adoption Credit

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Adoption Credit
K-47 Kansas Adoption Credit Rev. 8-19

K-47 KANSAS 191018 ADOPTION CREDIT (Rev. 8-19) For the taxable year beginning, ____________________ , 20 ____ ; ending __________________________ , 20________. Name of taxpayer (as shown on return) Social Security Number Name of child adopted (first and last name) Social Security Number of child Was the adoption finalized in this tax year? o Yes o No If no, enter the year in which the adoption was finalized: ____________ Was the child a special needs child or in the custody of DCF (see instructions for special needs/DCF custody adoption)? o Yes o No PART A – GENERAL ADOPTION CREDIT 1. Federal adoption credit allowed this tax year (see instructions). 1. _________________ 2. _________________ 2. Credit percentage allowed. Check the appropriate box, multiply line 1 by the corresponding percentage, and enter the result. o 25% (.25) if the adopted child was NOT a Kansas resident prior to adoption, or o o 75% (.75) if the adopted child was BOTH a Kansas resident prior to adoption AND a child with special needs. PART B – SPECIAL NEEDS OR DCF ADOPTION CREDIT 3. Special needs or DCF custody adoption credit (for new credits only; see instructions) 3. _________________ 4. Credit forward from your prior year’s Schedule K-47. (Make no entry on this line if this is your first year to claim the credit.) 4. _________________ 5. Total credit available this tax year (add lines 2, 3, and 4). 5. _________________ 6. Enter your Kansas tax liability for this tax year after all credits except this credit. 6. _________________ 7. Adoption credit for this tax year (enter the lesser of lines 5 or 6 here and on the appropriate line of Form K-40). 7. _________________ 8. _________________ PART C – COMPUTATION OF THIS YEAR’S CREDIT If line 7 is less than 5, complete PART D. PART D – COMPUTATION OF CARRY FORWARD CREDIT 8. Subtract line 7 from line 5. This is your carry forward credit available on next year’s Schedule K-47. Enter this amount on next year’s Schedule K-47. INSTRUCTIONS FOR SCHEDULE K-47 GENERAL INFORMATION SPECIFIC LINE INSTRUCTIONS K.S.A. 79-32,202 provides adoption tax credits for Kansas residents and part-year residents of Kansas who file as residents for all taxable years beginning after December 31, 2005 but the law was repealed in 2013 for any new credits. However, 2014 legislation reinstated these credits commencing in tax year 2014, and all tax years thereafter. For more information see the Frequently Asked Questions (FAQs) document on our website. Complete all requested information at the top of the Schedule K-47. A separate K-47 is required for each adopted child. General Adoption Credit. The basic credit for Kansas residents adopting a child (or children) is 25% of the adoption credit allowed on your federal income tax return. An additional 25% credit (total of 50%) is available to Kansas residents if the adopted child was a Kansas resident prior to adoption. Another 25% credit (total of 75%) is available to Kansas residents if the adopted child was both a Kansas resident prior to adoption and a “child with special needs. A child with special needs as defined by 26 U.S.C. 23(d)(3) (A) means a State has determined that the child cannot or should not be returned to the home of his parents, (B) such State has determined that there exists with respect to the child a specific factor or condition (i.e., ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and (C) such child is a citizen or resident of the United States [as defined in section 217(h)(3)]. Adopting a Special Needs Child or a Child in Custody of Kansas Department for Children and Families (DCF). For residents adopting a child in one of these situations, a credit of $1,500 is allowed in addition to those described in the General Adoption Credit section. This credit is available even if you have been reimbursed all or part of the qualifying adoption expenses. Adopting More Than One Child. If you completed federal Form 8839, Qualified Adoption Expenses, for two or more adopted children that qualify for different Kansas adoption credits, then all children must be listed on federal Form 8839 (PARTs I, II, and III) Worksheet and it must contain applicable information for each adopted child. This worksheet is required for Kansas calculation purposes only. EXAMPLE: A Kansas resident adopts two children, both residents of Kansas prior to adoption. One is a child with special needs. The allowable Kansas credit for one child is 50% of the federal credit and 75% of the federal credit for the child with special needs. Kansas credits are a percentage of the federal credit based on the child’s specific status (resident, nonresident, or child with special needs). In addition to the 75% credit available to Kansas residents for adopting a child with special needs, the adoptive parents are entitled to an additional $1,500 credit. The $1,500 credit is available to Kansas residents when the adoptive child is either in the custody of DCF or a “child with special needs.” PART A – GENERAL ADOPTION CREDIT LINE 1 – Enter the federal adoption credit amount allowed this tax year. This is generally the amount of credit shown on federal Form 8839. If you are claiming this credit for having adopted more than one child, follow the instructions outlined in the paragraph above entitled Adopting More Than One Child. LINE 2 – Credit percentage allowed. Mark the box for the percentage appropriate for your situation. If, prior to adoption, the child was: • not a Kansas resident, multiply line 1 by 25% (.25). • a Kansas resident, multiply line 1 by 50% (.50). • both a Kansas resident and a child with special needs, multiply line 1 by 75% (.75). PART B – SPECIAL NEEDS OR DCF ADOPTION CREDIT LINE 3 – This line to be used for new credits only. The credit is $1,500 for each child with special needs or in the custody of DCF who was adopted this tax year. PART C – COMPUTATION OF THIS YEAR’S CREDIT LINE 4 – If this is your first year to claim this credit, make no entry on this line. In subsequent years, enter the carry forward amount from your prior year’s Schedule K-47. LINE 5 – Add lines 2, 3 and 4 and enter the result. LINE 6 – Enter the amount of your Kansas tax liability after all other credits except this one. LINE 7 – Enter the smaller of lines 5 or 6. This is the amount of your Kansas adoption credit for this tax year. Enter this amount on the appropriate line of Form K-40. If your Kansas adoption credit on line 5 is more than the adoption credit allowed this tax year (line 7), complete Part D and use the excess amount on next year’s tax return. PART D – COMPUTATION OF CARRY FORWARD CREDIT LINE 8 – Subtract line 7 from line 5. Do not enter an amount less than zero. This is the amount of credit you will have available to enter on the Schedule K-47 you file next year. If this is your first year to claim the adoption credit, you must provide the following documents to support your credit. You may fax them to 785-296-8989, but include a cover sheet with taxpayer name, Social Security number, and the total number of pages in your packet. • Agency Consent to Adoption • Adoption Support Agreement • Adoption Decree • Federal Form 8839 Parts I, II, and III If you claimed this credit before, then retain a copy of these documents with your tax records as the Kansas Department of Revenue reserves the right to request them at a later date. If Kansas residents adopt a child that is either in the custody of DCF or a child with special needs but the adopted child is a nonresident of Kansas the credit is 25% of the federal credit allowed and the additional $1,500 credit. (The definition of a child with special needs requires they be a citizen or resident of the United States.) For assistance in completing this schedule contact the Kansas Department of Revenue: Kansas Tax Liability Limit. If your Kansas adoption credit is more than your tax liability for the tax year (after all other credits), you may carry any unused credit amount forward until the credit is used up. Taxpayer Assistance Center Scott Office Building 120 SE 10th Ave PO Box 750260 Topeka KS 66699-0260 IMPORTANT: You must complete a separate Schedule K-47 for each adopted child. Phone: 785-368-8222 Fax: 785-291-3614 ksrevenue.org TAXPAYER ASSISTANCE
Extracted from PDF file 2020-kansas-form-k-47.pdf, last modified October 2019

More about the Kansas Form K-47 Individual Income Tax Tax Credit TY 2020

We last updated the Adoption Credit in February 2021, so this is the latest version of Form K-47, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form K-47 directly from TaxFormFinder. You can print other Kansas tax forms here.


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Other Kansas Individual Income Tax Forms:

TaxFormFinder has an additional 73 Kansas income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form K-40ES Individual Estimated Income Tax Vouchers
Form K-40 Individual Income Tax Return
Form K-40H Homestead Claim
Form K-40V Kansas Payment Voucher
Schedule S Individual Income Tax Supplemental Schedule

Download all KS tax forms View all 74 Kansas Income Tax Forms


Form Sources:

Kansas usually releases forms for the current tax year between January and April. We last updated Kansas Form K-47 from the Department of Revenue in February 2021.

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Form K-47 is a Kansas Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Kansas Form K-47

We have a total of eight past-year versions of Form K-47 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form K-47

K-47 Kansas Adoption Credit Rev. 8-19

2019 Form K-47

K-47 Kansas Adoption Credit Rev. 8-19

2018 Form K-47

K-47 Adoption Credit Rev. 10-17

2017 Form K-47

K-47 Adoption Credit Rev. 10-17

2016 Form K-47

Adoption Credit K-47 Rev. 7-15

Credit Schedules 2015 Form K-47

Adoption Credit K-47 Rev. 7-15

Credit Schedules 2013 Form K-47

K-47 Adoption Credit (Rev. 9-13)

Credit Schedules 2011 Form K-47

K-47 Adoption Credit (Rev. 8-11)


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