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n n n n _____________________________________________________________ _________________________________________________ LOCAL INTANGIBLES TAX RETURN(Rev. 8/14) For tax year January 1 - December 31, 2014, or other taxable year beginning ______________ , 20_____ ; ending ______________ , Your Social Security Number – – INSTRUCTIONS FOR 2015 LOCAL INTANGIBLES TAX RETURNThe intangibles tax is a local tax levied on gross earnings received from intangible property such as savings accounts, stocks, bonds, accounts receivable, and mortgages. It is not to be confused with the state income tax which is used to support state government. WHO MUST FILE INTANGIBLES TAX. All Kansas residents and corporations owning taxable property and every nonresident owning accounts receivable or other intangible property with a Kansas business situs, receiving If you live in an area that has no intangibles tax, or your tax due is less than $5, you Individuals or corporations having intangible earnings shall be deemed to have received these earnings at the individual’s dwelling or the corporation’s principal business office, within the State of Kansas. The earnings are then subject to intangibles tax if the individual’s dwelling or the corporation’s principal office is within a jurisdiction which has imposed the local intangibles tax. Parents of minors owning intangible property, receivers, and certain agents are required to file a Form 200. Senior citizens EXEMPT INTANGIBLES INCOME. Intangibles tax does not apply to: registration fee has been paid; earnings on individual retirement and Keogh accounts and other qualified retirement plans; bonds and other evidences of indebtedness issued by the federal government, the State of Kansas or any of its municipal or taxing subdivisions, certain distributions of subchapter S corporations; certain reimbursements of interest paid on notes, the company located in Kansas or from doing business in Kansas. National bank associations, state banks, federal and state chartered savings and loan associations, trust companies, credit unions, and certain non-profit corporations operating or providing hospitals, psychiatric hospitals, adult care homes, private children’s homes and housing for the elderly are exempt from intangibles tax. WHEN AND WHERE TO FILE. If you have intangibles income, you must file a Form 200 with your local County Clerk’s office (addresses follow the tax rates) on or before April 15, 2015 (there are no provisions for extensions Income Tax Return (K-40) or mail your payment to the Department of The county clerk will compute your tax and you will be billed by interest and/or penalty may be assessed by the county treasurer’s office. This will be included in your tax billing when you receive it. If your tax is less To correct an error on a Form 200 that has already write “AMENDED” across the top. Attach a letter explaining the correction. ASSISTANCE. If you need assistance in completing your Intangibles Tax Return, Form 200, contact your local County Clerk’s office. identification number. If your accounting records are maintained by , indicate the year in the space provided above your name. Mark the appropriate box. If YES, enter the city or town where Enter the intangibles income computed in Part I, line 11; or, if There are no exemptions or deductions allowable to reduce total account from bank savings accounts, bank checking accounts, certificates of deposits, and other time deposits, regardless of the bank’s location or when the security was owned. Also, enter any interest or dividends received account from funds left on deposit with insurance companies. Any interest received from the federal government is non-taxable and should not be located. Do not report dividends from insurance policies or patronage dividends for co-ops based on business done with the co-ops. Also enter all investment income received from mutual funds and trust companies. Do not report capital gains. on which a mortgage registration fee has been paid. Do not report the principal from notes or loans. Enter all interest or other income received from notes or accounts which are secured by conditional sales contracts or chattel mortgages. debentures. Income from bonds issued by states or their political subdivisions other than Kansas are subject to tax. accounts receivable received during the tax year, regardless of when the account was opened or closed. Nonresidents must report all income which Enter all other income from intangible property which is not included on lines 4 through 9. This includes taxable intangible income from trusts, estates, brokerage accounts, etc. LINE 11: Add lines 4 through 10 and enter the result on line 11. If you do then enter the amount from line 11 on line 3. ART II - SPECIAL SENIOR CITIZEN OR DISABILITYWHO MAY QUALIFY. To be eligible for the special intangibles income all of 2014, regardless of age; AND have a household income of $20,000 or less. If your total household income for 2014 is between $15,000 and $20,000, the $5,000 intangibles income exemption is reduced by the amount your total income exceeds $15,000. If married, only one spouse can claim the special intangibles income exemption. This special exemption cannot Enter the month, day, and year of your birth. To claim the special exemption for a disability or blindness, are filing as a disabled person, attach a copy of your Social Security benefits during the entire year of 2014 based upon your disability. If you are not covered by Social Security, you must furnish medical proof that your Social Security Act. If you are blind, submit a visual acuity statement from your doctor. Add the total income received from ALL sources during 2014 Social Security Disability payments), railroad retirement, and any other tips and any gain from the sale of property. Include also your share of income received from partnerships, estates, trusts and royalties, net rental income, and business or farm income. Net operating losses and net capital losses may not be used to reduce total income. If this total is greater than $20,000, stop here and enter the amount from line 11 of Part I on line 3. Enter the total intangibles income from Part I, line 11. If your total household income on line 14 is $15,000 or less, on line 3. This is your taxable intangibles income. 2015 INTANGIBLES TAX RATES and COUNTY CLERK ADDRESSES The following list is the 2015 Intangibles Tax Rates for the counties of Kansas that impose a tax, as well as any city/township rate. This information was provided by local County Clerks and is current to July 1, 2014. If your city/township is not listed, you may still be required to file a return to determine the county portion of the intangibles tax. A Form 200 must be filed with your local County Clerk’s office by April 15, 2015. The county clerk will compute your tax liability Superior Twp ....................... Silverdale Twp ..................... Gettysburg Twp .................... ATCHISON Turkey Creek Twp ............... Vernon Twp .......................... Franklin Twp ........................ Graham Twp ......................... Atchison County — 0%Union Twp Walnut Twp .......................... Pleasant Twp ........................ Happy Twp Salt Creek Twp wp. .................... DECATUR Scott Twp ..Nicodemus Twp ................... Muscotah .............................. Solomon Twp ....................... Grasshopper Twp ................. Crooked Creek Twp ............ GRAY Kapioma Twp ....................... Logan Twp — 0% Lancaster Twp ...................... Odee Twp ............................ Allison Twp .......................... Walnut Twp .......................... Sand Creek Twp .................. Cook Twp ............................. Copeland .Winona Finley Twp Grant Twp ............................. Elkader Twp Mitchell County — .75%Harlan Twp ........................... Lees Twp ..Liberty Twp Lake City Twp Copeland Twp ...................... Logansport Twp ................... Beloit ................................... Lincoln Twp ......................... McAdoo Twp ........................ East Hess Twp ...................... Oakley Twp Logan Twp ............................ Moore Twp ........................... Foote Twp ............................. Russell Springs Twp ............ Lyon Twp Nippawalla Twp ................... Montezuma Twp .................. Western Twp ......................... Tipton Olive Twp ............................. Sharon Twp .......................... Roosevelt Twp ...................... Asherville Twp .................... Summit Twp ......................... Beloit Twp Marion County — 0%Brown County — 0% Bloomfield Twp .................. Blue Hill Twp Bluff City .Goessel ...Dickinson County — .75% Hamlin Twp .......................... Carr Creek Twp ................... Waldron Hiawatha Twp ...................... Center Twp .......................... Fairplay Twp Center TwIrving Twp ............................ Custer Twp .......................... Township #2 ......................... Menno Twp ...................... Hope Twp ............................. Morrill Twp .......................... Eureka Twp ......................... Township #3 ......................... Jefferson Twp ....................... Robinson Twp ...................... Glen Elder Twp ................... Township #4 ......................... West Branch Twp ............. Noble Twp ............................ Walnut Twp .......................... Hayes Twp Sherman Twp ....................... Washington Twp .................. Logan Twp HARVEY Union Twp ............................ Lulu Twp Willowdale Twp ................... Pittsburg Twp ...................... Plum Creek Twp .................. Round Springs Twp ............ Salt Creek Twp .................... Alta Twp ............................... Solomon Rapids Twp .......... Emma Twp ........................... Turkey Creek Twp ............... Highland Twp ....................... Vermillion Benkelman Twp ................... Walnut Creek Twp .............. Lake Twp .Waterville Bird City Twp Sedgwick TwCalhoun Twp ........................ Wano Twp ............................. 2.25Troy ...................................... Balderson Twp ..................... Wathena Bigelow Twp ........................ White Cloud ......................... Blue Rapids City Twp .......... Center Twp Adams Twp ......................... Burr Oak Twp ....................... Clear Fork Twp ..................... Berwick Twp ....................... Iowa Twp Cleveland Twp ..................... Capioma Twp ...................... Minneola ....Twp .................. Center Twp .......................... ELLSWORTH Twp .................... Gilman Twp ......................... Appleton Twp ....................... Franklin Twp ........................ Granada Twp ....................... Athens Twp ............................. .50Englewood Twp .................... Twp ........................ Harrison Twp ....................... Lexington Twp ..................... Burr Oak Twp ....................... Mulberry Twp ....................... Herkimer Twp ...................... Mitchell Twp ....................... Esbon Twp ............................ Thomas Twp ......................... Logan Twp ............................ CLAY Twp ....................... Grant Twp ............................. Trivoli Twp ........................... Marysville Twp Clay County — .75% Red Vermillion Twp ............ Harrison Twp ........................ Murray Twp Reilly Twp Highland Twp ....................... Noble Twp ............................ Richmond Twp .................... Holmwood Twp ....................... .25Ford County — 0% Oketo Twp ............................ Twp .................. Ionia Twp ................................. .25Richland Twp ....................... Washington Twp ................. 2.25Bloom Twp ........................... Jackson Twp ............................ .25Rock Twp Bucklin Twp ......................... Limestone Twp ..................... Cloud County —.75%St. Bridget Twp .................... p .......................... Concord Twp ........................ Walnut Twp .......................... Vicksburg Twp ..................... Ford Twp Waterville Twp ..................... 2.25Walnut Twp .......................... Richland Twp ....................... Erie Twp .............................. Sodville Twp ........................ Whitemound Twp ................. Lincoln Twp ........................ Spearville Twp ..................... Walnut Grove Twp .............. Wheatland Twp .................... Arion Twp ............................. .50Aurora Twp .......................... Bonaville Twp ..................... Colfax Twp ........................... Delmore Twp ....................... Elk Twp ................................... .50Twp ......................... CitiesGrant Twp ............................. Groveland Twp .................... Gove ..................................... Gypsum Creek Twp ............ Harper Twp .......................... Cowley County — .75%Jackson Twp ........................ Mound Valley .......................................... .75King City Twp Little Valley Twp Bazine Twp .......................... Lone Tree Twp .................... Center Twp .......................... Bolton Twp ........................... Baker Twp ............................ Marquette Twp .................... Eden Twp Creswell Twp ....................... Gove Twp McPherson Twp .................. Forrester Twp ...................... Fairview Twp ........................ Dighton Twp ......................... Grainfield Twp ..................... Meridian Twp ...................... Franklin Twp ....................... Liberty Twp White Rock Twp .................. Grinnell Twp ........................ 2.25Mound Twp ......................... Highpoint Twp .................... Maple Twp ............................ New Gottland Twp .............. Johnson Twp ....................... Ninnescah Twp ..................... Smoky Hill Twp .................. Graham County — 0% Nevada Twp ......................... Omnia Twp ........................... Twp .... Ohio Twp ��Cities Rate&#x/MCI; 38; 00;&#x/MCI; 38; 00;Rock Creek Twp ................... Spring Valley Twp Allodium Twp ...................... Waring Twp Salem Twp ............................ Downs Twp .......................... Miami Twp ........................... Fairfield Twp ........................ NORTON Plevna Twp ........................... Falls Twp .Fairview Twp ........................ Phillipsburg Roscoe Twp .......................... Greene Twp .......................... Lincoln Twp ......................... Prairie View Troy Twp .Guelph Twp .......................... Luray Twp ..................................... .25Walnut Twp .......................... Harmon Twp ......................... Waldo Twp .Arcade Twp ........................ Jackson Twp ......................... Highland Twp ......................... .25Winterset Twp Crystal Twp London Twp ......................... Freedom Twp ...................... Morris Twp ..Kirwin Twp ........................ .25Oxford Twp .......................... Mound Twp ........................ Ryan Twp .Plainview Twp .................... Agency Twp South Haven Twp ................. Plum Twp ........................... Lincoln Twp ......................... Prairie View Twp Scranton Twp ....................... Sumner Twp ....................... Kensington .PRATT Liberty Twp Gem ...................................... Banner Twp .......................... WABAUNSEE Banner Twp .......................... Center TwWabaunsee County — 0% Beaver Twp .......................... Elm Twp ............................... Bell Twp ............................... Blaine Twp .Gove Twp Eureka Twp .......................... Cedar Twp ............................ Farmer Twp ............................. .50McClellan Twp ..................... Bethany Twp Lincoln Twp ......................... Center Twp .Maple Hill Twp .................... McPherson Twp ................... Bloom TwRockville Twp ...................... Cora Twp Ninnescah Twp ..................... Corinth Twp ......................... Sterling Twp ......................... WALLACE Crystal Plains Twp ............... Paxon Twp ............................ Covert Twp ........................... Union Twp ............................ Wallace County — .75% Dor Twp ................................. .50Richland Twp ....................... Delhi Twp Valley Twp Garfield Twp ........................ Saratoga Twp ........................ Grant Twp ............................. Weskan Twp ......................... German Twp ......................... South Valley Twp Hancock Twp ........................ Harlan Twp .Hawkeye Twp RAWLINS WASHINGTON Houston Twp ........................ Independence Twp ............... Washington County — .75% Lane Twp Ashland Twp ........................ Jackson Twp ......................... Lincoln Twp ......................... Bala Twp .Kill Creek Twp Logan Twp ............................ Center Twp ........................... Lawrence Twp ...................... Martin Twp .Fancy Creek Twp ................. Liberty Twp Oak Twp ............................... Madison Twp ........................ Mt. Ayr Twp ......................... Palmer ................................... Pawnee Twp ......................... May Day Twp Natoma Twp ......................... Achilles Twp ........................ Washington ..Pleasant Twp ........................ Ogden Twp ........................... Penn Twp Center TwSwan Twp ............................. Swede Creek Twp ................ Ross Twp Driftwood Twp ..................... Brantford Twp ...................... Wildcat Twp Valley Twp Round Twp ........................... Herl Twp ............................... Charleston Twp .................... Webster Twp ......................... Sumner Twp ......................... Ludell Twp Coleman Twp ....................... White Rock Twp .................. 1.00Tilden Twp ........................... Rocewood Twp ..................... Twp ................... Valley Twp Union Twp ............................ STAFFORD Grant Twp Victor Twp ............................ Greenleaf Twp ...................... Stafford County — 0% Winfield Twp ........................ La Crosse .Haddam Twp ........................ PAWNEE Hanover Twp ......................... Highland Twp ....................... -Belle Prairie Twp Independence Twp ............... Albano Twp .......................... Big Timber Twp Conkling Twp ....................... Kimeo Twp ..Richland Twp ....................... 2.25Center Twp ........................... Willowbrook ......................... Grant Twp ............................. Lincoln Twp ......................... La Crosse-Brookdale Twp ... 2.25 Logan Twp ............................ Linn Twp .....Albion Twp ........................... Sawmill Twp ........................ — 0% Little Blue Twp .................... Arlington Twp ...................... Walnut Twp .......................... Logan Twp ............................ Bell Twp ............................... Avon Twp ............................. Mill Creek Twp .................... Castleton Twp ...................... Belle Plaine Twp .................. Sheridan Twp ....................... Enterprise Twp ..................... Waldo Bluff Twp ............................. Sherman Twp ....................... Hayes Twp ............................ Caldwell Twp ....................... Twp .................... Little River Twp ................... Big Creek Twp ..................... Medford Twp ........................ Glade .Chikaskia Twp ...................... Union Twp ............................ COUNTY CLERK MAILING ADDRESSES Lane County Clerk 31 E th 301 State St. PO Box 113 Winfield KS 67156 Phillipsburg KS 67661 Washington Lincoln KS 67455 Stafford County Clerk Tribune KS 67879 601 Oregon St. 710 W 2nd 607 Main St. #CSt. John KS 67576 200 S Third St., Ste 104 501 N Washington Rm 101 206 W 1st St. Falls KS Wellington KS 67152 Troy KS 66087 212 E Washington Newton KS 67114 1815 M St., Ste 1 Belleville KS 66935 St. Francis KS 67756 717 Topeka Ave Wabaunsee County ClerkMankato KS 66956 101 W. Commercial Lyndon KS 66451-0226 Lyons KS 67554 Alma KS 66401423 W Main 110 Courthouse Plaza Wallace County Clerk 712 5th St., Ste. 102 520 Washington, Ste 105 Lakin KS 67860 Meade KS 67864 501 Merchant St. 111 S HerseyWashington County Clerk 811 Washington 214 C St. Larned KS 67550-3098 Washington KS 66968