The State Allocation Worksheet allows you to allocate all or a portion of the income and adjustment items from your federal tax return to your state tax return. The worksheet contains three columns: a "Federal Amount" column showing the taxable income and adjustment items from your federal tax return, a "State Amount While Resident" column showing the amounts earned or the deductions allowed while you were a resident of the state, and a "State Amount While Nonresident" column showing the taxable amounts or deductions allowed while you were a nonresident.
You should review each item on the State Allocation Worksheet and adjust the state amount, if necessary.
If you are a resident taxpayer, we automatically set the "State Amount While Resident" column equal to the "Federal Amount" column for each item except in special cases (see below). You most likely will want to leave the amounts in the "State Amount while Resident" column equal to those in the "Federal Amount" column because, in most cases, all of your federal income and adjustments should be allocated to your state. If you need to make a change, override the amount in the "State Amount While Resident" column by following these steps to override an entry:
To override an entry:
Click on the field that you want to correct.
Click on the roving "i".
In the dialogue box, click on tab 1, Entry Info.
Check the Override box.
Enter the correct amount in the space below the Override box.
Click OK.
If you were a part-year resident who earned no state income while a nonresident, we initially set the "State Amount While Resident" column equal to the "Federal Amount" column for each item except in special cases (see below). You should review the amount in the "State Amount While Resident" column and adjust it to reflect only the amount earned or adjustments allowed while you were a resident of the state. To make any necessary changes, override the amount we entered by following the steps to override an entry above.
If you were a part-year resident who received income while a nonresident, you should review the amount in the "State Amount While Resident" column and adjust it to reflect only the amount earned or adjustments allowed while you were a resident of the state. Enter the taxable amounts or adjustments allowed while you were a nonresident of the state in the "State Amount While Nonresident" column. To make any necessary changes, override the amount we entered by following the steps to override an entry above.
If you are a nonresident taxpayer, we initially set the "State Amount While Nonresident" column equal to zero except in special cases (see below). You should review the amount in the "State Amount While Nonresident" column and adjust it to reflect only the amount taxable by this state or adjustments allowed for nonresidents. To make any necessary changes, override the amount we entered by following the steps to override an entry above.
We calculate the amounts that appear in the "State Amount While Resident" column and "State Amount While Nonresident" column using the amounts you entered on your W-2's in the federal program.
If you were a resident or part-year resident, we set the "State Amount While Resident" column equal to the total of all state wages from your W-2's, including wages from other states. If you are filing as a resident, you probably will not need to adjust the amounts in the "State Amount While Resident" column because all of your wages (including wages from other states) should be taxable in this state. If you are filing as a part-year resident, you may need to adjust the amounts in the "State Amount While Resident" column if they include wages you earned as a nonresident that are not taxable in the state. If some of the wages you received while a nonresident of the state are taxable in the state, enter that amount in the "State Amount While Nonresident" column.
If you were a nonresident, we set the "State Amount While Nonresident" column equal to the total of state wages on your W-2's from the taxing state only. If you are filing as a nonresident, you probably won't need to adjust the amounts in the "State Amount While Nonresident" column.
PART-YEAR KANSAS TAXPAYERS:
You must file as either a resident taxpayer or nonresident
taxpayer thus any instructions on this form for part-year
taxpayers do not apply in Kansas.
In addition, if you choose to file as a nonresident, remember that Kansas requires you to include in Kansas income all income that was earned while a resident of Kansas, regardless of the source.