State credits
Kansas earned income tax credit
Kansas pays 17% of the federal credit and claims it on line 22 of the K-40 return.
Kansas and federal earned income credit calculator
Credits for tax year 2025, head of household, 3 qualifying children
$12,514
| Federal EITC | $7,693 |
| Kansas Earned Income Tax Credit | $1,308 |
| Child tax credit, lowers your tax | $138 |
| Additional child tax credit, refundable | $3,375 |
Phase-out: each extra dollar lowers the federal credit; federal maximum $8,046, nothing from $61,555.
$3,087 of child tax credit is lost: it exceeds your federal tax and the refundable cap.
Rules of the Kansas creditThe Kansas Earned Income Tax Credit equals 17% of the federal earned income credit and is refundable, so the part above your Kansas tax is paid to you. It is claimed on line 22 of Form K-40. With three or more children at the 2025 federal maximum of $8,046, it adds $1,368; with two children, $1,216; with one, $736; without a qualifying child, up to $110. The Kansas instructions take the federal amount from your federal return, so the federal eligibility rules apply unchanged. A part-year resident or nonresident multiplies the credit by the share of income from Kansas. For 2026, the rate in the law is still 17%. The Kansas Department of Revenue publishes the income tax booklet each year with the line numbers, which can move from one year to the next.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The Kansas credit in one table
| Name | Kansas Earned Income Tax Credit |
| Form | Form K-40, line 22 |
| Administered by | Kansas Department of Revenue |
| Tax year 2025 | 17% of the federal credit |
| Tax year 2026 | 17% of the federal credit |
| Refundable | refundable |
| ITIN filers | not accepted (same SSN rule as federal) |
| Worker without a qualifying child | federal age rule, 25 to 64 |
Where it appears on the K-40
The Kansas income tax booklet gives the worksheet: the federal credit, times 17%, times the Kansas share of income for a part-year resident. A full-year resident simply multiplies by 17%.
Kansas credit by income, tax year 2025
| Earned income | No child | 1 child | 2 children | 3 or more |
|---|---|---|---|---|
| $5,000 | $65 | $291 | $342 | $384 |
| $10,000 | $110 | $580 | $682 | $767 |
| $15,000 | $53 | $736 | $1,022 | $1,149 |
| $20,000 | $0 | $736 | $1,216 | $1,368 |
| $25,000 | $0 | $690 | $1,156 | $1,308 |
| $30,000 | $0 | $554 | $977 | $1,129 |
| $40,000 | $0 | $283 | $619 | $771 |
| $50,000 | $0 | $11 | $261 | $413 |
| $60,000 | $0 | $0 | $0 | $55 |