WebLearn
Homepage ↝ Blank Kansas Ct 9U Form
Outline

Understanding the Kansas CT-9U form is essential for businesses operating within the state. This form serves as the Retailers' Compensating Use Tax Return, which is crucial for reporting and remitting the appropriate use tax on goods purchased for business use. The CT-9U requires businesses to provide specific information, including their name, mailing address, tax account number, and the period for which they are filing. It consists of several parts, each designed to capture different aspects of the tax calculation process. In Part I, businesses will calculate the total tax due, including any penalties or interest for late payments. Part II focuses on deductions, allowing businesses to account for various exemptions such as sales to other retailers or government entities. Lastly, Part III breaks down the gross sales, deductions, and applicable tax rates by jurisdiction, ensuring that businesses accurately report their tax liabilities. Completing this form accurately is not just a regulatory requirement; it also helps businesses manage their financial responsibilities effectively.

Sample - Kansas Ct 9U Form

 

 

Kansas

 

FOR OFFICE USE ONLY

 

CT-9U Retailers' Compensating

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Rev. 7/10)

Use Tax Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mailing Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

State

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax Account Number

EIN

Due Date

Tax Period

Period Beginning Date

Period Ending Date

430103

MM DD YY

Date

 

 

Amended

 

 

Additional

Business

 

 

 

 

 

 

Return

 

 

Return

Closed

 

 

 

 

 

Part I

 

 

1. Total Tax Due From Part lll

2.

Estimated Tax Due for Next Month (See instructions)

. . . . . . . . . . . . . . . . . .

3.

Estimated Tax Paid Last Month (See instructions)

. . . . . . . . . . . . . . . . . .

4.

Total Tax (Add lines 1 and 2, and subtract line 3)

. . . . . . . . . . . . . . . . . .

5.

Credit Memo (See instructions)

6.

Subtotal (Subtract line 5 from line 4)

7.

Penalty

8.

Interest

9.

Total Amount Due (Add lines 6, 7 and 8)

Name or

Address Change

1

2

3

4

5

6

7

8

9

Part II Deductions

A. Sales to other retailers for resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B. Returned goods, discounts, allowances and trade-ins . . . . . . . . . . . . . . . . . . . . . . . .

C. Sales to U.S. government, state of Kansas, and Kansas political subdivisions. . . . . .

D. Sales of ingredient or component parts of tangible personal property produced . . . .

E. Sales of items consumed in the production of tangible personal property . . . . . . . . .

F. Sales to nonprofit hospitals or nonprofit blood, tissue or organ banks . . . . . . . . . . . .

G. Sales to nonprofit education institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

H. Sales to qualifying sales tax exempt religious and nonprofit organizations .. . . . . . . .

I. Sales of farm equipment and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

J. Sales of manufacturing machinery and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . .

K. Other allowable deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

L. Total deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I certify this return is correct.

A

B

C

D

E

F

G

H

I

J

K

L

 

Signature __________________________________

 

 

Do Not Detach This Voucher

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CT-9UV

Kansas

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FOR OFFICE USE ONLY

Retailers' Compensating

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Rev. 7/05)

Use Tax Voucher

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Name

Mailing Address

City

State Zip Code

Tax Account Number

EIN

Due Date

Tax Period

MM

DD

YY

Period Beginning Date

Period Ending Date

Amount from line 2

Subtract line 2 from line 9 and enter here

Daytime Phone Number:

Payment $

Amount

410103

CT-9U

Part llI

Kansas

Retailers' Compensating

 

 

 

 

Use Tax Return

 

 

 

Business Name

 

 

 

 

 

Tax Account Number

 

EIN

 

 

 

430203

MM DD YY

Peeririood Beginnniinng Date

Peeriod Ennding Daate

States, State Codes and Discount Rates. (State codes must be entered in Column 6 to receive the discount.)

Missouri (MO) = 3.00%

Oklahoma (OK) = 1.00% (total discount limited to $2,500)

Nebraska (NE) = 3.00%

 

Taxing Jurisdiction

City/County

(1)

Code

(2)

Kansas

Gross Sales

(3)

Deductions

(4)

(5)

(6)

Tax

Net Tax Before

State

Rate%

Discount

Code

 

 

 

 

 

 

(7)

Discount Amount

(8)

Net Tax

Total Number of supplemental

 

 

9. Total Net Tax (Part lIl).

 

 

 

pages included with this return.

 

 

10. Sum of additional Part llI supplemental pages.

 

11. Total Tax (Add lines 9 and 10. Enter result here and on line 1, Part I).

CT-9U

 

Part lII

Kansas Retailers'

 

 

 

 

(Rev. 3/05)

Supplement

Compensating Use

Tax Return

 

 

 

 

 

 

 

 

 

 

Business Name

 

 

 

 

 

 

 

 

Tax Account Number

 

EIN

 

 

 

 

 

430303

MM DD YY

Period Beginning Date

Period Ending Date

Taxing

Jurisdiction

City/County

(1)

Code

(2)

Kansas

Gross Sales

(3)

Deductions

(4) Tax Rate%

(5)

(6)

Net Tax Before

State

Discount

Code

 

 

(7)

Discount Amount

(8)

Net Tax

9. Total Tax (Add totals in column 8. Enter result here and on line 10, Part III).

CT-9U

 

Part lII

Kansas Retailers'

 

 

 

 

(Rev. 3/05)

Supplement

Compensating Use

Tax Return

 

 

 

 

 

 

 

 

 

 

Business Name

 

 

 

 

 

 

 

 

Tax Account Number

 

EIN

 

 

 

 

 

430303

MM DD YY

Period Beginning Date

Period Ending Date

Taxing

Jurisdiction

City/County

(1)

Code

(2)

Kansas

Gross Sales

(3)

Deductions

(4) Tax Rate%

(5)

(6)

Net Tax Before

State

Discount

Code

 

 

(7)

Discount Amount

(8)

Net Tax

9. Total Tax (Add totals in column 8. Enter result here and on line 10, Part III).

Tired of paper and postage?

Use KS WebTax, a quick, easy, smart way to get your Business Taxes where you want them to be - DONE! Visit www.webtax.org to log-in.

GENERAL INFORMATION

•The due date is the 25th day of the month following the ending date of this return.

•Keep a copy of your return for your records.

•You must file a return even if there were no taxable sales.

•Write your Tax Account Number on your check or money order and make payable to Retailers’ Compensating Use Tax. Send your return and payment to: Kansas Department of Revenue, 915 SW Harrison Street, Topeka, KS 66625-5000.

PART I –

You must complete Part III, then Part II before

 

completing Part I.

 

 

LINE 1 - Enter the total tax from Part III, line 11.

If your filing frequency is prepaid monthly, lines 2 and 3 must be completed.

If your filing frequency is not prepaid monthly, skip lines 2 and 3 and proceed to line 4.

LINE 2 - If your filing frequency is prepaid monthly, enter the amount of the estimated tax due for the current calendar month of this return. A retailer whose total tax liability exceeds $32,000 in any calendar year is required to pay the sales tax liability for the first 15 days of each month to the Director of Taxation on or before the 25th day of that month. A retailer will be in compliance with this requirement if, on or before the 25th day of the month, the retailer paid 90% of the liability of that 15 day period, or 50% of the tax liability for the same month of the previous year. DO NOT ENTER AN AMOUNT

LESS THAN ZERO.

LINE 3 - If your filing frequency is prepaid monthly, enter the estimated amount from line 2 of last month’s return.

KANSAS Retailers’

Compensating Use

Tax Return

Form CT-9U (Rev. 7/09)

LINE 4 - Add lines 1 and 2, and subtract line 3. Enter the result on line 4.

LINE 5 - Enter the amount from any credit memorandum issued by the Kansas Department of Revenue.

If you are filing an amended return, enter in the total amount previously paid for this filing period.

LINE 6 - Subtract line 5 from line 4 and enter the result on line 6.

LINE 7 - If filing a late return, enter the amount of penalty due. Penalty rate information is on our web site (see Taxpayer Assistance on the back of this form).

LINE 8 - If filing a late return, enter the amount of interest due. Interest rate information is on our web site (see Taxpayer Assistance on the back of this form).

LINE 9 - Add lines 6, 7 and 8. Enter the result on line 9.

PART II (Deductions)

Complete lines A through K, if appropriate, and enter the sum on line L. Other allowable deductions must be itemized. Use a separate schedule if necessary.

PART III

Column 1 - Enter the jurisdiction that coincides with the name of the city/county where the Kansas customer took delivery/possession of the purchased item(s). (Refer to your Jurisdiction Code Booklet.)

Column 2 - Enter the gross receipts or sales during the period, both taxable and non-taxable. DO NOT include the sales taxes collected in this figure.

Column 3 - Enter the allowable deductions. All deductions must be itemized in Part ll.

Column 4 - Enter the appropriate tax rate according to the Jurisdiction Code Booklet.

Column 5 - Subtract column 3 from column 2 and multiply the result by column 4 for each taxing jurisdiction. Enter the result in Column 5.

Column 6 - Enter the state abbreviation code to receive the discount. Only retailers in MO, NE, and OK are entitled to a discount when filing and paying by the due date.

Column 7 - Multiply the amount shown in column 5 by the discount rate as indicated by the appropriate state and enter the amount in column 7. The current deductible reciprocal discount is allowed only to retailers located in the four states surrounding Kansas. If this return is not filed and paid by the due date, the discount is not allowed.

Column 8 - Subtract column 7 from column 5 and enter the result in column 8.

LINE 9 -Add all the figures in column 8 and enter the results on line 9. Enter the sum of all Part III supplement pages. Enter the total number of supplement pages included. Also enter this amount on Part l, line 1.

TAXPAYER ASSISTANCE

If you have questions or need assistance completing this form, contact our office.

Taxpayer Assistance Center

Docking State Office Bldg., 1st floor 915 SW Harrison Street Topeka, KS 66625-2007

Phone: 785-368-8222

Hearing Impaired TTY: 785-296-6461

www.ksrevenue.org

Click for PDF

Form Information

Fact Name Details
Form Title Kansas Retailers' Compensating Use Tax Return (CT-9U)
Revision Date Rev. 7/10
Filing Requirement All retailers must file this form, even if there are no taxable sales.
Due Date The return is due on the 25th day of the month following the end of the tax period.
Tax Account Number This number must be included on the form and any payments made.
Estimated Tax Payment Retailers with a tax liability exceeding $32,000 must pay estimated taxes for the first 15 days of the month.
Part I Overview Part I calculates the total tax due, including penalties and interest if applicable.
Deductions Part II allows for specific deductions, such as sales to government entities and nonprofit organizations.
Governing Law This form is governed by the Kansas Department of Revenue regulations regarding sales and use tax.

Detailed Guide for Filling Out Kansas Ct 9U

Completing the Kansas Ct 9U form requires careful attention to detail. This form must be filled out accurately to ensure compliance with state tax regulations. The following steps will guide you through the process of filling out the form correctly.

  1. Begin by entering your Business Name at the top of the form.
  2. Fill in your Mailing Address, City, State, and Zip Code.
  3. Provide your Tax Account Number and EIN (Employer Identification Number).
  4. Indicate the Due Date for the tax return.
  5. Specify the Tax Period by entering the Period Beginning Date and Period Ending Date.
  6. Check the box if this is an Amended return or if it is an Additional Business Return.
  7. In Part I, line 1, enter the Total Tax Due from Part III, line 11.
  8. If applicable, complete lines 2 and 3 for Estimated Tax Due and Estimated Tax Paid Last Month.
  9. Calculate line 4 by adding lines 1 and 2, then subtracting line 3.
  10. Enter any Credit Memo amount on line 5, if applicable.
  11. Subtract line 5 from line 4 to get the Subtotal on line 6.
  12. If filing late, enter the Penalty on line 7 and the Interest on line 8.
  13. Add lines 6, 7, and 8 to get the Total Amount Due on line 9.
  14. In Part II, complete lines A through K for Deductions and enter the total on line L.
  15. Move to Part III and enter the Taxing Jurisdiction in column 1.
  16. Record the Kansas Gross Sales in column 2, excluding sales taxes.
  17. Enter the Deductions in column 3.
  18. Fill in the Tax Rate in column 4 based on the jurisdiction.
  19. Calculate the Net Tax Before State Discount in column 5 by subtracting column 3 from column 2 and multiplying by column 4.
  20. Complete any additional pages as necessary and ensure all totals are accurately calculated.
  21. Sign the form to certify that the return is correct.

Once the form is completed, it should be submitted along with any payment to the Kansas Department of Revenue. Keeping a copy for your records is essential for future reference.

Obtain Answers on Kansas Ct 9U

  1. What is the Kansas Ct 9U form?

    The Kansas Ct 9U form is a Retailers' Compensating Use Tax Return. Businesses use this form to report and pay use tax on purchases made for business use that are not subject to sales tax. It is essential for businesses that buy items from outside Kansas and use them within the state.

  2. Who needs to file the Ct 9U form?

    Any retailer who has made taxable purchases for business use in Kansas must file this form. Even if there were no taxable sales during the reporting period, a return must still be filed.

  3. When is the Ct 9U form due?

    The due date for filing the Ct 9U form is the 25th day of the month following the end of the reporting period. For example, if the reporting period ends on January 31, the form is due by February 25.

  4. What information is needed to complete the Ct 9U form?

    You will need your business name, mailing address, tax account number, and EIN. Additionally, you must provide details about your sales, deductions, and any estimated taxes.

  5. How do I calculate the total tax due?

    To calculate the total tax due, start with the total tax from Part III, line 11. Then, add any estimated tax due for the current month and subtract any estimated tax paid last month. Finally, account for any credits, penalties, or interest.

  6. What are deductions, and how do I report them?

    Deductions are amounts you can subtract from your gross sales to reduce your taxable income. Common deductions include sales to other retailers, returned goods, and sales to government entities. Report these deductions in Part II of the form.

  7. What if I made an error on my Ct 9U form?

    If you realize there is an error after submitting the form, you can file an amended return. Make sure to indicate that the return is amended and provide the correct information.

  8. Can I file the Ct 9U form online?

    Yes, you can file the Ct 9U form online using the Kansas WebTax system. This option is quicker and eliminates the need for paper forms and postage.

  9. What happens if I miss the filing deadline?

    If you miss the filing deadline, you may incur penalties and interest on the amount due. It's important to file as soon as possible to minimize these additional charges.

  10. Where do I send my completed Ct 9U form?

    Send your completed Ct 9U form and payment to the Kansas Department of Revenue at 915 SW Harrison Street, Topeka, KS 66625-5000. Make sure to include your tax account number on your payment.

Common mistakes

Filling out the Kansas Ct 9U form can be a straightforward process, but many people make common mistakes that can lead to delays or complications. One frequent error is failing to include the correct Tax Account Number. This number is crucial for the Kansas Department of Revenue to identify your account. If you leave it blank or enter an incorrect number, your return may not be processed, leading to potential penalties.

Another common mistake involves the estimated tax calculations. Many individuals skip lines 2 and 3, especially if they are not familiar with the prepaid monthly filing requirements. If your total tax liability exceeds $32,000 in any calendar year, you must complete these lines. Neglecting to do so can result in an inaccurate total tax due, which could lead to unexpected penalties or interest charges.

People often overlook the importance of itemizing deductions correctly in Part II. Each deduction must be clearly stated and supported by appropriate documentation. If you simply enter a total without detailing each deduction, you risk having your return questioned or rejected. It's essential to provide a clear breakdown to avoid complications.

Additionally, many filers forget to sign the form. A signature is not just a formality; it certifies that the information provided is accurate. If the form is submitted without a signature, it may be considered incomplete, leading to further delays in processing your return.

Finally, failing to keep a copy of your completed form for your records is a mistake that can have lasting repercussions. Having a copy can help you reference past filings and ensure consistency in future submissions. It can also serve as proof of your compliance should any issues arise with the Kansas Department of Revenue.

Documents used along the form

The Kansas CT-9U form is an essential document for retailers to report their compensating use tax. Along with this form, several other documents may be required to ensure compliance with tax regulations. Here’s a list of related forms and documents that are often used in conjunction with the CT-9U.

  • CT-9UV Retailers' Compensating Use Tax Voucher: This voucher is used to submit payment for the tax due. It includes details such as the business name, tax account number, and the amount owed.
  • CT-9U Part III Supplement: This supplement provides additional space for reporting gross sales and deductions. Retailers may need this if their transactions exceed the standard reporting limits.
  • Amended Return Form: If a retailer discovers an error in a previously filed CT-9U, they must submit an amended return to correct the information. This ensures that the tax records are accurate.
  • Tax Account Number Application: New businesses need to apply for a tax account number with the Kansas Department of Revenue. This number is essential for filing tax returns.
  • Sales Tax Exemption Certificate: This document allows certain purchases to be exempt from sales tax. Nonprofit organizations and government entities often use this certificate.
  • Record Keeping Guidelines: Retailers should maintain accurate records of sales and deductions. Guidelines provide information on what records to keep and for how long.
  • Tax Rate Schedule: This schedule outlines the applicable tax rates for different jurisdictions within Kansas. It helps businesses determine the correct tax amount to report.
  • Taxpayer Assistance Resources: The Kansas Department of Revenue offers various resources for taxpayers. These resources can help clarify filing requirements and deadlines.

Using the correct forms and understanding their purposes is vital for compliance with Kansas tax laws. By ensuring all necessary documents are submitted accurately, businesses can avoid penalties and maintain good standing with the tax authorities.

Similar forms

The Kansas CT-9U form is an important document for retailers in Kansas to report their compensating use tax. However, it shares similarities with several other forms used for tax reporting and compliance. Here are five documents that resemble the Kansas CT-9U form, along with a brief explanation of how they are similar:

  • IRS Form 1040: This is the standard individual income tax return form used in the United States. Like the CT-9U, it requires detailed reporting of income, deductions, and tax owed, ensuring that individuals accurately report their financial activities to the government.
  • Sales Tax Return (varies by state): Many states have their own sales tax return forms that retailers must complete. Similar to the CT-9U, these forms require businesses to report sales, deductions, and the total tax due, facilitating compliance with state tax laws.
  • Form 941: This is the Employer's Quarterly Federal Tax Return, used to report income taxes, Social Security tax, and Medicare tax withheld from employee paychecks. Like the CT-9U, it involves calculating tax liabilities and reporting them to the government on a regular basis.
  • Form 1065: This is used by partnerships to report income, deductions, gains, and losses from the operation of a partnership. Both the CT-9U and Form 1065 require detailed reporting of financial data, ensuring accurate tax assessments based on business activities.
  • State Use Tax Return (varies by state): Similar to the CT-9U, this form is used in various states to report use tax owed on purchases made without paying sales tax. It involves calculating the tax based on the purchase price of taxable items and reporting it to the state.

Understanding these similarities can help businesses navigate their tax obligations more effectively, ensuring compliance and reducing the risk of errors in reporting.

Dos and Don'ts

When filling out the Kansas Ct 9U form, there are important guidelines to follow. Here are four things you should and shouldn't do:

  • Do double-check all entries for accuracy before submitting the form.
  • Do ensure that you include your Tax Account Number on your payment.
  • Don't forget to complete Part III before filling out Part I.
  • Don't leave any required fields blank; this could delay processing.

Misconceptions

Understanding the Kansas CT-9U form can be challenging, and misconceptions can lead to mistakes. Here are eight common misconceptions clarified:

  • The CT-9U form is only for retailers. Many believe that only retailers need to file this form. However, any business that makes taxable sales in Kansas is required to file, regardless of its classification.
  • Filing is optional if there are no taxable sales. Some think they can skip filing if there were no taxable sales during the period. In reality, businesses must still file a return, even if no sales occurred.
  • All deductions are automatically accepted. There’s a misconception that all claimed deductions will be accepted without scrutiny. Each deduction must be itemized and justified according to the guidelines provided in the form.
  • Late penalties are only applied if the form is filed late. Many assume penalties only apply for late submissions. However, if payment is late, penalties and interest may also accrue, regardless of when the form is filed.
  • The due date is flexible. Some believe they can file whenever they want. The due date is strictly the 25th day of the month following the end of the tax period, and adherence is crucial to avoid penalties.
  • Estimated tax payments are optional. There is a belief that estimated tax payments are not necessary. For businesses with significant tax liabilities, making these payments is mandatory to remain compliant.
  • Amended returns can be filed anytime without consequences. While businesses can file amended returns, doing so does not exempt them from penalties or interest that may apply if the original return was filed late.
  • Using the form online is complicated. Some think that electronic filing is cumbersome. In fact, Kansas offers KS WebTax, a streamlined online platform that simplifies the filing process and saves time.

By addressing these misconceptions, businesses can better navigate the requirements of the Kansas CT-9U form and ensure compliance with state tax regulations.

Key takeaways

Filling out the Kansas Ct 9U form can seem daunting, but understanding its components can simplify the process. Here are six key takeaways to keep in mind:

  • Understand the Structure: The form is divided into three parts: Part I for total tax due, Part II for deductions, and Part III for detailed reporting of sales and taxes.
  • Complete in Order: Always fill out Part III first, followed by Part II, and then Part I. This ensures that you have the necessary information for each section.
  • Accurate Reporting: Be meticulous when entering gross sales and deductions. Mistakes can lead to penalties or interest charges.
  • Timely Submission: The due date for the form is the 25th day of the month following the tax period. Late submissions may incur penalties and interest.
  • Keep Records: Always retain a copy of your completed form for your records. This can be helpful for future reference or in case of an audit.
  • Utilize Online Resources: Consider using KS WebTax for an easier filing experience. It can save time and reduce the hassle of paper forms.

By following these takeaways, you can navigate the Kansas Ct 9U form with confidence and ensure compliance with tax regulations.