Kan. Stat. § 79-32,131
The partnership modification referred to in K.S.A. 79-32,117 for a partner shall be the difference between such partner's distributive share of partnership income as determined under the internal revenue code for purposes of the federal income tax and the amount of such partner's distributive share of partnership income after the adjustments referred to in K.S.A. 79-32,117 are applied in computing partnership income the same as if the partnership were an individual. If the distributive share recomputed as aforesaid is more than the distributive share as determined under the internal revenue code, then the modification shall be an addition to federal adjusted gross income under K.S.A. 79-32,117. If the distributive share recomputed as aforesaid is less than the distributive share as determined under the internal revenue code, then the modification shall be a subtraction from federal adjusted gross income under K.S.A. 79-32,117. Where a partner's distributive share of any item of income, gain, loss or deduction is required to be taken into account separately for federal income tax purposes, the adjustments referred to in K.S.A. 79-32,117 shall be separately applied to such items in accordance with such partner's distributive share.
K.S.A. 79-32,131