KS - K-40 Low Income Exclusion



In a Kansas individual return, there is taxable income on line 7, but why is it that no tax is being calculated on line 8 of the K-40? 

Beginning tax year 2016, low income Kansas taxpayers are exempt from incurring Kansas tax liability. If Kansas taxable income, line 7 of form K-40, is equal to or less than the following amounts, no Kansas Income Tax will not be calculated on line 8.

Filing Status Income Must fall below:
Married Filing Jointly $5000
All other filing statuses $2500

Note: