2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-32,128 Individual who is Kansas resident for part of year; computation of tax.
79-32,128. Individual who is Kansas resident for part of year; computation of tax. An individual who is a resident of Kansas for part of a year shall have the election to:
(a) Report and compute his or her Kansas tax as if he or she were a resident for the entire year and take the applicable credit as provided in K.S.A. 79-32,111; or
(b) report and compute his or her Kansas tax as if he or she were a nonresident for the entire year, except, however, that for purposes of this computation the following modifications shall be made: (i) modified Kansas source income for that period during which such individual was a resident shall include all items of income, gain, loss or deductions whether or not derived from sources within Kansas; and (ii) the credit provided by K.S.A. 79-32,111 shall be allowed. For purposes of computing such credit, the amount of income taxes paid to another state shall be deemed to be limited by an amount which bears the same proportion to the total taxes paid to such other state for such year as the amount of adjusted gross income derived from sources within that state while such individual was a resident bears to the total adjusted gross income derived from sources within such state for such year.
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