Updated October 19, 2026. Quick answer: Kansas Schedule S lists the changes you make to federal adjusted gross income before figuring Kansas income. Part A has the retirement items: an addition for KPERS contributions on line A2 and subtractions on lines A10, A11 and A14. The net of Part A carries to Form K-40.
What this form does
The form is the “KANSAS SUPPLEMENTAL SCHEDULE” and Part A is headed “PART A-Modifications to Federal Adjusted Gross Income”. Its columns are labelled Additions and Subtractions. This page covers the retirement items. Kansas retirement taxes and whether Kansas taxes pensions give the state-level picture.
Who it applies to
The form itself prints no age, plan-type or income test beside the retirement lines. Instead it sends you to separate instructions: “IMPORTANT: Refer to the Schedule S instructions before completing Parts A and B of this form.” Those instructions are a separate document and are not reproduced here.
Part B is for a different group of filers. Its heading reads “PART B-Income Allocation for Nonresidents and Part-Year Residents”. Read that heading before using the Part B lines.
The lines, one by one
| Line | What the form says |
|---|---|
| Part A heading | “PART A-Modifications to Federal Adjusted Gross Income” |
| Line A2 | “Contributions to all KPERS (Kansas Public Employee’s Retirement Systems)” |
| Line A9 | “Total additions to federal adjusted gross income” |
| Line A10 | “Social Security benefits” |
| Line A11 | “KPERS lump sum distributions exempt from Kansas income tax” |
| Line A14 | “Retirement benefits specifically exempt from Kansas income tax”. The line’s printed parenthetical tells you not to include Social Security benefits or KPERS lump sum distributions, which have their own lines A10 and A11 |
| Line A25 | “Other subtractions from federal adjusted gross income (see instructions and enclose list)” |
| Line A26 | “Total subtractions from federal adjusted gross income” |
| Line A27 | “Net modification to federal adjusted gross income (subtract line A26 from line A9).” |
| Part B heading | “PART B-Income Allocation for Nonresidents and Part-Year Residents” |
| Line B3 | “Pensions, IRA distributions & annuities” |
| Line B13 | “IRA retirement deductions” |
On Part A, lines A1 to A8 are additions and lines A10 to A25 are subtractions, as the totals on lines A9 and A26 show. Line A2 is the retirement addition; lines A10, A11 and A14 are the retirement subtractions.
Where the result goes next
Line A27 closes Part A: “Net modification to federal adjusted gross income (subtract line A26 from line A9).” It continues “Enter total here and on line 2, Form K-40.” For Part B the allocation percentage line says “Enter result here and on line 9 of Form K-40”.
Your payers’ figures come from Form 1099-R; see 1099-R boxes explained, Form 1040 line 5a and 5b and Form 1040 line 4a and 4b for how the federal return reports the same payments. For the state’s treatment of retirement account withdrawals, see Kansas 401(k) and IRA withdrawals.
Edition and line numbers
This page reads the 2025 Kansas Supplemental Schedule, Schedule S for tax year 2025, the current file Kansas Department of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Working from the schedule alone. The form says “IMPORTANT: Refer to the Schedule S instructions before completing Parts A and B of this form.”
- Adding Social Security or a KPERS lump sum to line A14. The form gives each its own subtraction line: “Social Security benefits” and “KPERS lump sum distributions exempt from Kansas income tax”
- Skipping the paperwork. The form says “You must enclose all supportive documentation where indicated in the instructions.”
Related: Kansas retirement taxes, whether Kansas taxes pensions, Kansas 401(k) and IRA withdrawals, Form 1040 line 5a and 5b, and 1099-R boxes explained.
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Answer againSources
- 2025 Kansas Supplemental Schedule, Schedule S, Kansas Department of Revenue: www.ksrevenue.gov
- Related official page (not quoted): Schedule S Part A instructions on KPERS and retirement benefit subtraction, Kansas Department of Revenue: www.ksrevenue.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.