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2021
KANSAS FIDUCIARY INCOME TAX
K-41
(Rev. 7-21)
DO NOT STAPLE
For the taxable year beginning
2 0 2 1
__ ; ending
Filing Information
Name of Estate or Trust
Name of Fiduciary
Mailing Address (Number and Street, including Rural Route)
City, Town or Post Oce State Zip Code
Employer ID Number (EIN)
Telephone Number
School District Number County Abbreviation
If your name or address has changed since last year, mark an “X” in this box.
If this is an amended return, mark an “X” in this box.
Filing Status (Mark ONE)
Estate
Trust
Bankruptcy Estate
Residency Status (Mark ONE)
Resident
Nonresident (See instructions)
Date Established
Date of decedent’s death or date trust established:
MONTH DAY YEAR
Income
1. Federal taxable income (Residents: Federal Form 1041; Nonresidents: Part III, line 48, column D)
2. Resident duciary’s share of modications to federal taxable income (residents only)
Part I, line 26 or Part II, line (j)
3. Kansas taxable income (Line 1 plus or minus line 2. See instructions)
Tax Computation
4. Tax (from tax computation schedule on the last page of this form)
5. Kansas tax on lump sum distributions (see instructions)
6. Nonresident beneciary tax (Part IV total of column E)
7. TOTAL KANSAS TAX (add lines 4, 5 and 6)
Credits
8. Credit for taxes paid to other states (resident estates or trusts only; see instructions)
9. Other nonrefundable credits (enclose all appropriate schedules)
10. Total credits (add lines 8 and 9)
11. Balance (subtract line 10 from line 7; cannot be less than zero)
Withholding & Payments
12. Kansas income tax withheld
13. Kansas estimated tax paid
14. Amount paid with Kansas extension
15. Refundable portion of tax credits
16. Amended lers: Payments remitted with original return
17. Amended lers: Overpayment from original return (this gure is a subtraction; see instructions)
18. Total refundable credits (add lines 12 through 16 and subtract line 17)
Refund or Balance Due
19. UNDERPAYMENT (if line 11 is greater than line 18)
20. INTEREST (see instructions)
21. PENALTY (see instructions)
22. BALANCE DUE (add lines 19, 20 and 21)
Write your EIN on your check or money order
and make payable to: Kansas Fiduciary Tax
NOTE:
If both the “TOTAL line in Part IV, Column E” and “amount on line 22” are zero, DO NOT FILE this return.
23. REFUND (if line 18 is greater than line 11) ........................................................................................................
PLEASE COMPLETE THE BACK OF THIS FORM
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DO NOT SUBMIT
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OF THIS FORM
PH T ES
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PART I - MODIFICATIONS TO FEDERAL TAXABLE INCOME
24. Additions to federal taxable income:
a. State and local bond interest (reduced by related expenses, enclose schedule)
b. State or local taxes measured by income deducted on the federal return
c. Administrative expenses claimed as deductions on Kansas estate tax return
d. Business interest expense carryforward deduction (I.R.C. § 163(j))
e. Other additions (see instructions, enclose schedule)
f. Total additions to federal income (add lines 24a through 24e)
25. Subtractions from federal taxable income:
a. Interest on U.S. Government obligations (reduced by related expenses, enclose schedule)
b. State income tax refunds reported as income on federal return
c. Exempt retirement benets
d. Global intangible low-taxed income (GILTI) (I.R.C. § 951A)
e. Disallowed business interest deduction (I.R.C. § 163(j))
f.
Disallowed business meal expenses (I.R.C.§ 274)
g. Other subtractions from federal taxable income (see instructions, enclose schedule)
h. Total subtractions from federal taxable income (add lines 25a through 25g)
26. Net modication to federal taxable income (subtract line 25h from line 24f)
PART II - COMPUTATION OF SHARES OF THE MODIFICATION TO FEDERAL TAXABLE INCOME
NOTE: The Kansas duciary modication is to be allocated among the beneciaries and the duciary in proportion to their share of the sum
of the federal distributable net income and the amount distributed or required to be distributed from current income.
(A)
Name and Address
(B)
Social Security Number
(C)
Percent of
Distribution
(D)
Share of duciary adjustment (line 26,
Part I, multiplied by column C)
RESIDENT BENEFICIARIES
(a)
(b)
(c)
(d)
NONRESIDENT BENEFICIARIES
(e)
(f)
(g)
(h)
(i)
Charitable beneciaries’ portion
Subtotal
(j)
Fiduciary’s portion
Total
100%
I authorize the Director of Taxation or the Directors designee to discuss my return and enclosures with my preparer.
I declare under the penalties of perjury that to the best of my knowledge this is a true, correct, and complete return.
sign
here
Signature of duciary Title Date
Signature of preparer other than duciary Date
Tax Preparer’s PTIN, EIN or SSN
Mail to: Fiduciary Tax, Kansas Department of Revenue, PO Box 750260, Topeka, KS 66699-0260
140121
.......................................................................................................................( i )
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............................................................................................................................................( j )
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%
%
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%
00
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24a
24b
24c
24d
24e
24f
25a
25b
25c
25d
25e
25f
25g
25h
26
FOR NONRESIDENT ESTATES AND TRUSTS OR RESIDENT ESTATES AND TRUSTS
WITH NONRESIDENT BENEFICIARIES
PART III - COMPUTATION OF FEDERAL TAXABLE INCOME OF THE ESTATE OR TRUST FROM KANSAS SOURCES
(A)
These items correspond to those listed on
Federal Form 1041
(B)
Total income as reported
on Federal Form 1041
(C)
Amount from
Kansas sources
(D)
Nonresident duciary’s
portion of Col. C & capital
gains not distributed
27. Interest income
28. Dividends
29. Business income (loss)
30. Capital gain (loss)
31. Rents, royalties, partnerships, other estates and trusts, etc.
32. Farm income (loss)
33. Ordinary income (loss)
34. Other income
35. T
otal income (Add lines 27 through 34)
36. Interest
37. Taxes
38. Fiduciary fees
39. Charitable deduction
40. Attorney, accountant, and return preparer fees
41a. Other deductions not subject to the 2% oor
41b. Allowable miscellaneous itemized deductions subject to the 2% oor
42. T
otal (Add lines 36 through 41b)
43. Subtract line 42 from line 35
44. Distributions to beneciaries
45a. Estate tax deduction (duciary)
45b. Estate tax deduction (beneciary)
46. Exemption (For Column D, see instructions)
47. T
otal (Add lines 44 through 46)
48.
T
axable income (Subtract line 47 from line 43)
49.
Total percent of all nonresident beneciaries - from Part II, lines (e), (f), (g) & (h)
50.
T
otal Kansas income of nonresident beneciaries (Multiply line 48 by line 49)
PART IV - NONRESIDENT BENEFICIARIES’ SHARES OF INCOME AND TAX TO BE WITHHELD
(A)
Name and Address
(B)
Social Security
Number
(C)
Beneciary’s
Percentage
(D)
Kansas
Taxable Income
(E)
Tax to be withheld
(Multiply Col. D by 2.5%)
NONRESIDENT BENEFICIARIES
(a)
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(b)
(c)
(d)
TOTAL. Enter amount from column E on line 6.............................................................
140221
2021
FIDUCIARY REPORT OF NONRESIDENT BENEFICIARY TAX WITHHELD
KANSAS DEPARTMENT OF REVENUE
K-18
ENDING DATE OF ESTATE OR TRUSTS TAX YEAR
NONRESIDENT BENEFICIARY’S NAME SOCIAL SECURITY NUMBER
STREET ADDRESS OR RURAL
ROUTE
CITY
STATE ZIP CODE
NAME OF ESTATE OR TRUST EIN OF TRUST
NONRESIDENT BENEFICIARY’S SHARE OF DISTRIBUTABLE
INCOME FROM KANSAS SOURCES:
Taxable income
Modications as if Kansas resident
Amount of tax withheld *
* Beneciary: Enter this amount on the “Kansas Income Tax Withheld” line of your
Kansas Individual Income Tax return (K-40).
TAX COMPUTATION SCHEDULE
If amount on line 3, Form K-41 is: Enter on line 4, Form K-41:
Over But Not Over
$ 0.................. $15,000.................... 3.1% of line 3
$15,000.................. $30,000.................... $465 plus 5.25% of excess over $15,000
$30,000...................................................... $1,252.50 plus 5.7% of excess over $30,000
TAX WITHHELD FOR NONRESIDENT BENEFICIARIES
Under Kansas law the executor, administrator, trustee or other duciary of an estate or trust is required to withhold
2.5% (.025) of the amount distributable to each nonresident beneciary. The amount to be withheld from each
nonresident beneciary is shown in Part IV, column (E). For each nonresident beneciary from whom tax is withheld,
three copies of the Fiduciary Report of Nonresident Beneciary Tax Withheld, Form K-18, must be prepared. Copy
Form K-18 shown above.
Distribute copies of Form K-18 as follows:
– to the beneciary from whom the tax is withheld to enclose with their Kansas Income Tax return.
– to the beneciary for their records.
– to be retained by duciary.
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140321