Personal Exemptions

For tax year 2024, and all tax years thereafter, a taxpayer shall be allowed to claim a Kansas exemption as follows: (1) In the case of married individuals filing a joint return, a personal exemption of $18,320; (2) in the case of all other individuals with a filing status of single, head of household, or married filing separate, a personal exemption of $9,160; and (3) in addition to the amount allowed pursuant to paragraph (1) or (2), a personal exemption of $2,320 for each dependent for which such taxpayer is entitled to a deduction for the taxable year for federal income tax purposes.

There is also an additional exemption allowed for certain disabled veterans: Any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States Department of Veterans Affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, shall be allowed an additional Kansas exemption of $2,320 for tax year 2025 and all tax years thereafter.

For tax year 2025 and forward, a taxpayer shall be allowed to claim an additional exemption for any child born in this tax year.

For tax year 2025 and forward, a personal exemption of $2,320 will be allowed for the birth of a child in the tax year that does not result in a live birth (known as a stillbirth).

Effective tax year 2025 and forward, the additional exemption allowance for Disabled Veterans has been increased to $2,320.

Yes. A taxpayer that can be claimed on another person’s return as a dependent will qualify for the personal exemption allowance of $9,160 when filing their own return. The individual that can claim this taxpayer as a dependent will be allowed a $2,320 personal exemption allowance for this taxpayer.

Yes. Social Security numbers are required for each dependent in order to claim most Kansas tax credits such as the earned income credit. Social Security numbers for dependents are also required to claim a food sales tax credit. You will also need to provide dependents date of birth to claim the credits.

The primary taxpayer, spouse and all dependents must have a valid SSN in order to receive a Kansas earned income credit and any refundable credit except for credit for taxes paid to another state(s). For example, if the K-40 has 5 exemptions (MFJ and 3 children) and one of the children has an ITIN, the entire K-40 is disqualified from receiving the Kansas tax credits.

Dependent information must be sent on all K-40 returns regardless of whether or not the return is claiming any credits.

Taxpayer(s) must have a valid social security number for the entire tax year for which the credit is claimed. This provision does not apply to dependent children of the taxpayer(s).