Step Checklist for State Tax Credit Part 3—KDOR Schedules
Kansas Dept. of Revenue Schedule I & II
Step-by-Step Checklist for Cost Certification Forms
Audit Services
Kansas Department of Revenue
Charla Wagner 785-291-3288
This is a step-by-step checklist for completing Schedule I and Schedule II, which documents the qualifying costs associated with your State Rehabilitation Tax Credit project. Additional instructions from the Kansas Department of Revenue (KDOR) should have accompanied your Schedules I and II.
Please contact the Tax Credit Program at 785-272-8681 ext. 240 or cultural_resources@ with any questions.
For All Pages:
❑ Complete the blanks at the top of each page (i.e. Project Number, Property Name, Property Address, and SS# or EIN)
❑ Be sure to sign each completed document.
Schedule II: Starting with Schedule II helps you organize your receipts and compile all of your expenses.
❑ Gather together the bills, invoices, receipts, expense reports, and anything associated with the costs and payments made for this rehabilitation project.
o Costs must have been paid prior to project closeout per state regulation (K.A.R. 92-12-121).
❑ For each bill, invoice, receipt, report, etc. enter the Vendor Name under heading (d) on separate lines.
Enter the invoice date and the invoice number (if applicable) for each payment made under heading (c).
❑ Complete headings (e), (f), (g) of Schedule II with a description of the purchased items or services, the check number (if applicable), and the date the item was paid. If expense was paid by credit card, enter CC under heading (f) and the dated the expense was paid under heading (g).
❑ Enter the total payment under heading (h).
❑ Under heading (i) enter that portion of the payment that corresponds to any “non-qualified expenses” or costs. These are generally expenses paid or reimbursed by insurance or non-taxable grants.
❑ Under heading (j) enter the portion of the payment that corresponds to a “qualified expense”. Subtract heading (i) from (h) to get that total.
Formulas within the spreadsheet will automatically calculate the difference if you are completing the forms in MS Excel.
❑ For heading (a), use your copy of the Part 2 application (submitted to the Kansas Historical Society before your project began) to fill in the scope of work item number that corresponds to each invoice/vendor payment
o if the cost covers more than one of the work items in the Part 2, enter the specific numbers (1, 3, 5) or a range of numbers (1-5).
o if the cost covers an item added as an amendment to the Part 2, enter “Amendment”
❑ Leave heading (b) blank for now and proceed to Schedule I.
Schedule I:
❑ Organize your bills and payments into categories as found on Schedule II.
o Not all categories are used for every project, so only those categories that apply to your project will be needed.
o Most projects will have expenses in these categories: 3, 7, 8, 9, 13, 14, 15, 19, 25, 52, and 54.
▪ Yes, the State Tax Credit fee you paid earlier in the application process is a qualified expense! (Category 52)
▪ Yes, if you paid a processing fee for a Federal Tax Credit application that fee is also a qualified expense! (Category 52)
o Category #8 “Rehabilitation” will catch most of the physical work costs on most projects.
❑ Record the total for each category you are using under heading (c). (i.e. Category #8 – Rehabilitation – Total Cost $20,000)
❑ Under heading (d) of the same row, enter any part of those expenses that may be “non-qualifying”
o See the example list of qualifying and non-qualifying expenses distributed by KSHS with this packet. Contact Tax Credit Program staff at 785-272-8681 ext. 240 or cultural_resources@ with any questions
o Under heading (d) include any part of the expenses that may be ineligible due to payment or reimbursement by insurance or a non-taxable grant.
❑ Subtract figures under heading (d) from heading (c) and enter that amount under heading (e) for the qualified expenditures paid in each category.
Formulas within the spreadsheet will automatically calculate the difference if you are completing the forms in MS Excel.
❑ Repeat this process for all applicable categories and total all headings at the bottom of page 2.*
❑ The qualified expenditure total from the bottom of heading (e) on Schedule I should be transferred to the State Tax Credit Part 3 application form where it asks for the project’s total qualifying expense.
The total under heading (d) should be entered on the Part 3 application form where it asks for total “non-qualifying” expenses.
❑ Go back to Schedule II. Under heading (b) enter the category number from Schedule I that corresponds to each vendor listed. (i.e. ACME Architects would be category #19)
❑ Print out all completed Schedules. Sign each page.
* NOTE - The Total Amount Paid on Schedule II (heading (h)) should be equal to the “Total Costs” on Schedule I (heading (c))
Complete, signed Schedules must be mailed with a complete, signed Kansas State Rehabilitation Tax Credit Part 3 application to:
Tax Credit Program
Cultural Resources Division
Kansas Historical Society
6425 SW 6th Avenue
Topeka KS 66615-1099
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