An Extra $2,250 Personal Exemption at a 100% Permanent Rating
K.S.A. 79-32,121 gives an additional Kansas personal exemption of $2,250 to an honorably discharged veteran certified by the VA as receiving disability compensation at the 100% rate, permanently, where the disability was sustained through military action or accident or resulted from disease contracted in active service. It applies for tax year 2023 onward, and the statute as read carries no inflation adjustment.
Verified August 27, 2026
What this benefit is
K.S.A. 79-32,121 gives an additional Kansas personal exemption of $2,250 to an honorably discharged veteran certified by the VA as receiving disability compensation at the 100% rate, permanently, where the disability was sustained through military action or accident or resulted from disease contracted in active service. It applies for tax year 2023 onward, and the statute as read carries no inflation adjustment.
What it's worth: An additional $2,250 personal exemption
- The additional exemption is $2,250, for tax year 2023 and all tax years thereafter.
- The statute as read carries NO inflation adjustment, so the real value falls each year.
- It asks for VA-certified receipt of disability compensation at the 100% rate, PERMANENTLY.
- The disability must have been sustained through military action or accident, or resulted from disease contracted in active service.
- An honorable discharge from active service in any branch is required.
- The saving is your marginal Kansas rate applied to $2,250, so it is modest but automatic once claimed.
Who is entitled to it
- You served in the U.S. armed forces.
- You receive compensation at the 100% rate.
- You were honorably discharged.
- You file in Kansas.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: With your annual Kansas return- 1Claim the additional personal exemption on your Kansas return under K.S.A. 79-32,121.
- 2Have the VA certification of 100% permanent compensation ready.
- 3Note the causation requirement — military action, accident, or disease contracted in active service. It is not simply any 100% rating.
- 4Claim it every year. There is no indexation, so it does not grow, but it also does not need re-establishing.
- Form
- Claimed on your Kansas return
- File with
- Kansas Department of Revenue
- Documents you will need
- va benefit summary letter
- Annual
- Claimed once a year.
Sources
- authority · statuteK.S.A. 79-32,121
- operating · published policyKansas Department of Revenue
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.