Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 12 - INCOME TAX › Section 92-12-4a - Resident individual

Current through Register Vol. 43, No. 28, July 11, 2024
(a) As used in this
			 regulation, the term "Kansas resident" shall have the same meaning as that
			 assigned to the term "resident individual" in
			 K.S.A.
			 79-32,109, and amendments thereto.
(b) This subsection shall apply in
			 determining whether a natural person is a "resident individual," as the term is
			 defined in
			 K.S.A.
			 79-32,109 and amendments thereto, on the
			 basis that the person's domicile is within Kansas.
(1) Subject to the further conditions and
			 requirements in this subsection, "domicile" shall mean that place in which a
			 person's habitation is fixed, without any present intention of removal, and to
			 which, whenever absent, that person intends to return.
(2) Each person shall have only one domicile
			 at any particular time. Once shown to exist, a domicile shall be presumed to
			 continue until the contrary is shown. The absence of any intention to abandon
			 an existing domicile shall be considered to be equivalent to the intention to
			 retain the domicile.
(A) A person who leaves
			 that person's domicile to go into another jurisdiction for temporary purposes
			 shall not be considered to have lost the domicile. The mere intention to
			 acquire a new domicile, without the fact of physical removal, shall not change
			 a person's domicile, and the fact of physical removal from a person's domicile,
			 without the intention to remain absent, shall not change that person's
			 domicile.
(B) If a person whose
			 domicile is in Kansas is absent from Kansas for more than six months of the tax
			 year, that person shall not be presumed to have lost that domicile. If a person
			 leaves this state to accept a job assignment in another jurisdiction, that
			 person shall not be presumed to have lost that person's domicile in this state.
(C) A person who is temporarily
			 employed within this state shall not be deemed to have acquired a domicile in
			 this state if, during that period, the person maintains that person's domicile
			 outside of the state of Kansas.
(3) A person shall be considered to have
			 established that person's domicile in Kansas on the date that the person
			 arrives in the state for other than temporary or transitory purposes. A person
			 shall be considered to have abandoned that person's domicile on the date that
			 the person leaves the state without any intention to return to Kansas.
(4) Any citizen of a foreign
			 country may acquire a domicile for Kansas tax purposes without surrendering
			 that person's rights as a citizen of that country.
(5) Except for a person who is covered by the
			 provisions of the soldiers' and sailors' civil relief act of 1940, 50 U.S.C.
			 app. § 574, as amended by the servicemembers civil relief act,
			 public law
			 108-189, there shall be a presumption that the
			 place where a person's family is domiciled is that person's domicile. The
			 domicile of a person who is married shall be the same as the person's spouse
			 unless there is affirmative evidence to the contrary, the husband and wife are
			 legally separated, or the marriage has been dissolved. When a person has made a
			 home at any place with the intention of remaining there indefinitely and the
			 person neither lives at the home in which the person's family lives nor intends
			 to do so, then that person shall be deemed to have established a domicile
			 separate from that person's family.
(6) If a minor child is not emancipated, the
			 domicile of the child's parents shall be the domicile of the child. The
			 domicile of the parent who has legal custody of the child shall be the domicile
			 of the child.
(7) The following
			 factors may be considered in determining whether or not a person's domicile is
			 in this state for the tax years in question, although none of these factors
			 shall, by itself, be a determinant of a person's domicile:
(A) The percentage of time that the person is
			 physically present within the state of Kansas and the percentage of time that
			 the person is physically present in each jurisdiction other than the state of
			 Kansas;
(B) the location of the
			 person's domicile for prior years;
(C) the location at which the person votes or
			 is registered to vote, except that casting an illegal vote shall not establish
			 a domicile for income tax purposes;
(D) the person's status as a student;
(E) the location of services
			 performed by the person in the course of employment;
(F) the classification of the person's
			 employment as temporary or permanent;
(G) the change in the person's living
			 quarters;
(H) the person's
			 ownership of other real property;
(I) the jurisdiction in which the person has
			 been issued a valid driver's license;
(J) the jurisdiction from which any motor
			 vehicle registration was issued to the person and the actual physical location
			 of the person's vehicle or vehicles;
(K) the purchase of any resident fishing or
			 hunting licenses by the person;
(L) the filing by the person of a Kansas tax
			 return, report, or application as a Kansas resident or a nonresident
			 individual;
(M) the fulfillment or
			 failure to fulfill by the person of the tax obligations required of a Kansas
			 resident;
(N) the address where
			 personal mail is received by that person and not subsequently forwarded;
(O) the location of the
			 jurisdiction from which any unemployment compensation benefits are received by
			 the person;
(P) the location of
			 any school that the person or the person's spouse attends and whether resident
			 or nonresident tuition was charged, as well as the location of the school
			 attended by any of the person's children who are in grades K-12;
(Q) the representations made to any insurance
			 company concerning the person's residence and on which any insurance policies
			 are issued;
(R) the location where
			 the person, the person's spouse, or the person's minor children regularly
			 participate in sporting events, group activities, or public performances; and
(S) any other fact relevant to the
			 determination of that person's domicile.
(8) The following factors shall not be
			 considered in determining whether or not a person is domiciled in Kansas:
(A) The location of any organization to which
			 the person makes charitable contributions; and
(B) the location of any charitable
			 organization for which the person serves as a board member, committee member,
			 or other volunteer.