State program
Kansas Research and Development Credit
A recently expanded and now transferable credit that opened the program to pass-through entities.
- Offset only
- Transferable
Last reviewed October 2026
Program overview
Kansas historically limited its research credit to C corporations and applied a modest rate, but recent legislation increased the rate and extended eligibility to all taxpayers, including pass-through entities. The credit is claimed over a multi-year schedule rather than in a single year, and unused credits are transferable one time to another Kansas taxpayer, which lets companies without current liability monetise the benefit.
Eligibility
Taxpayers with qualified research and development expenditures conducted in Kansas that increase over the average of the current and two prior tax years.
Benefits
Non-refundable but transferable credit against Kansas income tax, claimed in equal instalments across several years.
Caps, deadlines and forms
Caps and limits
No annual cap is stated for this program.
Deadlines
Claimed on the annual return; no separate application deadline is stated.
Forms
Filing forms are listed by the revenue authority: official source (opens in a new tab).
Kansas IDR questions
What an examiner is likely to ask about this credit. S1–S7 apply to every state claim; the rest come from this program's own rules.
- S1Confirm the research was physically performed within Kansas.
- S2Provide the Kansas qualified research expense calculation and base amount.
- S3Reconcile Kansas expenses to the federal Form 6765.
- S4Show how wages and supplies were apportioned between Kansas and other locations.
- S5Provide the Kansas return and credit schedule for each year claimed.
- S6Show the carryforward schedule for unused Kansas credits.
- S7Confirm the entity claiming the credit is the entity subject to Kansas tax.
- KS-1Document any Kansas credits transferred or sold, with the approval and the buyer.
Draft questions for illustration, reviewed by a specialist before any engagement.
Common weak spots
- Expenses for research performed outside Kansas included in the Kansas claim.
- Credit transfers not documented with the required approval.
- Base amount computed from incomplete historical records.
See how your claim holds up
The mock audit drafts these questions for your own claim and scores the evidence behind each answer.
Run a mock audit for KansasInformation on this page is general in nature, not tax advice. Program details change frequently; always confirm current rules with the relevant revenue authority or engage a specialist before acting. Last reviewed October 2026.
Find out what your research actually qualifies for
A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.
Free R&D mock audit: completely free. Book a call or email hello@creditarmor.ai for a login.