Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-55 - Returns; who shall file

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Copies of the
			 prescribed return forms shall, so far as possible, be furnished to taxpayers. A
			 taxpayer shall not be excused from making a return solely because a return form
			 was not furnished. Each taxpayer shall carefully prepare the return so as to
			 fully and clearly set forth the data called for. Imperfect or incorrect returns
			 shall not be accepted as meeting the requirements of the act. The joint return
			 of a husband and wife shall be signed by both spouses.
(b) Every corporation not expressly exempt
			 from tax shall make a return of income regardless of the amount of its net
			 income. In the case of ordinary corporations, the returns shall be made on form
			 120. A corporation having an existence during any portion of a taxable year
			 shall be required to make a return. A corporation which has received a charter,
			 but has never perfected its organization, which has transacted no business and
			 had no income from any source, may, upon presentation of the facts to the
			 director, be relieved from the necessity of making a return as long as it
			 remains in an unorganized condition. In the absence of a proper showing to the
			 director the corporation will be required to make a return. When called upon by
			 the director, an exempt corporation shall render proof of its exemption.
(c) A receiver who stands in the
			 stead of an individual or corporation shall render a return of income and pay
			 the tax for the receiver's trust, but a receiver of only part of the property
			 of an individual or corporation need not. If the receiver acts for an
			 individual, the return shall be made on the same form the individual would be
			 required to file. When acting for a corporation, a receiver is not treated as a
			 fiduciary, and in this case the return shall be made as if by the corporation
			 itself. A receiver in charge of the business of a partnership shall render a
			 return on the same form the partnership would be required to file. A receiver
			 of the rents and profits appointed to hold and operate a mortgaged parcel of
			 real estate, but not in control of all the property or business of the
			 mortgagor, and a receiver in partition proceedings, shall not be required to
			 render returns of income. In general, statutory receivers and common receivers
			 of all the property or business of an individual or corporation shall make
			 returns.
(d) A fiduciary acting as
			 a guardian of a minor or an incompetent subject to Kansas income tax shall make
			 a return for the person and pay the tax, unless in the case of a minor, the
			 minor makes the return or causes it to be made. For the purpose of determining
			 the liability of a fiduciary to render a return under the provisions of the
			 preceding sentence where the minor or incompetent is married and was living
			 with husband or wife at the close of the taxable year, it shall be the
			 aggregate gross income of both husband and wife which is controlling.
(e) Every partnership shall make a
			 return for each taxable year stating specifically the items of its gross income
			 and the deductions allowed by the act.