Filing your 2015 Kansas state income tax return may still be necessary even years after the original deadline. Whether correcting a previous error, claiming a refund, or complying with late filing obligations, this guide will help you navigate the process. While the tax year has passed, submitting accurate and complete information remains essential. This is especially true if you were a Kansas resident, sole proprietor, or small business owner in 2015.
This article is designed for taxpayers who must file, amend, or catch up on their 2015 income tax return for Kansas. It provides practical steps for individuals, households, and self-employed taxpayers, including those who may have missed the deadline or moved out of state. You'll also find specific information for part-year residents, military filers, and anyone needing to report income earned in Kansas from other states or multiple sources.
We’ll walk you through everything from identifying which forms you need to complete Form K-40, calculating your adjusted gross income, and understanding notable credits like the food sales tax credit. By the end of this guide, you’ll know how to file your return correctly, avoid penalties, and ensure your taxable income and deductions are reported accurately—even if you're filing from a previous year.
The Kansas state income tax return is the official form residents and certain nonresidents use to report their annual income, calculate their taxable income, and determine whether they owe state taxes or are due a refund. The primary form used for the 2015 tax year is Form K-40, which serves as the individual income tax return for those who lived in Kansas for all or part of the year or earned income from Kansas sources.
Unlike your federal tax return, which is filed with the IRS, the Kansas income tax return is submitted to the Kansas Department of Revenue. Although the information on your federal tax return—such as wages, adjusted gross income (AGI), and deductions—forms the foundation for your state return, Kansas tax rules sometimes differ. For instance, certain types of income may be taxable federally but not by the state, and vice versa. Additionally, Kansas allows its own set of credits and adjustments, including property tax relief, sales tax credits, and deductions for contributions to specific programs.
After accounting for withholding, estimated payments, and available credits, the purpose of filing a Kansas tax return is to determine how much you owe in state and local taxes. You'll receive a refund if too much was withheld during the year. If too little was paid, you’ll need to pay the difference. Whether you're a full-time resident, part-year resident, or nonresident, correctly understanding Form K-40 and how it differs from your federal return is essential for accurate filing and to avoid future issues with the state.
If you lived in Kansas during 2015 or earned income from a Kansas source, you may be required to file a Kansas income tax return. The rules differ depending on your filing status, residency, and household income. In general, you must file if you're a Kansas resident and were required to file a federal tax return for the same year. Even if you were not required to file federally, Kansas may still need a return if your adjusted gross income exceeds certain thresholds.
Your obligation to file depends heavily on your filing status and age. For example, single filers under age 65 had to file if they earned at least $5,250 in gross income. The minimum threshold for married couples filing jointly was $12,000 if both spouses were under 65. These thresholds increased slightly for those 65 or older, blind, or both. Head of household and married filing separately statuses also had different limits. It's essential to use the correct filing status and calculate your income accurately using your federal adjusted gross income as a starting point.
Certain groups may also be required to file, even if they fall below the normal income thresholds. These include:
Lastly, if you had any state taxes withheld from your paycheck in 2015, you should file a return—even if not required—to potentially claim a refund.
The 2015 tax year introduced several essential updates to Kansas tax laws that affected how individuals and small businesses prepared their returns. One of the most notable changes required lawfully married same-sex couples to use the same filing status on their Kansas return as on their federal tax return. This adjustment aligned the state's filing practices with federal law and simplified the process for affected taxpayers.
In addition, certain tax credits and deductions were modified or reinstated. The Individual Development Account Credit, previously discontinued, was restored for 2015 and later years, offering financial relief to eligible residents. Kansas also allowed a subtraction for long-term gains from the sale of Christmas trees, provided the trees were held for at least six years. Adjustments to itemized deductions included using 100% of charitable contributions, 50% of qualified mortgage interest, and 50% of real and personal property taxes, aligning more closely with federal deductions.
Another critical change was the enforcement of the Social Security number requirement. Anyone claiming a tax credit—including dependents—had to have a valid SSN for the entire year. Finally, the regular filing deadline of April 15 was extended to April 18, 2016, due to Emancipation Day, a federal holiday observed in the District of Columbia, allowing taxpayers additional time to submit their returns.
You must use the correct Kansas tax forms to file your 2015 Kansas income tax return correctly. For most individuals, the primary form is Form K-40, which serves as the standard income tax return for full-year residents. Suppose you’re a nonresident or part-year resident or need to adjust your federally adjusted gross income. In that case, you’ll also need to complete Schedule S. To submit a payment along with your return, use Form K-40V, the Kansas Individual Income Tax Payment Voucher.
You may need to include additional forms depending on your income, deductions, or tax credits. For example:
Taxpayers eligible for credits such as the Rural Opportunity Zone (ROZ) credit, adoption credit, or disabled access credit must complete the appropriate schedules, such as:
If you're a small business owner, additional Kansas tax forms may apply, such as
All 2015 Kansas tax forms can be downloaded from the Kansas Department of Revenue website at www.ksrevenue.gov. Each form also includes instructions that help you determine how to complete your return correctly based on your filing status, income, and deductions.
Filing your Kansas tax return begins with completing Form K-40, the standard for most residents. Below is a step-by-step guide to help you correctly fill out each form section and avoid costly errors.
Start by entering your:
Check the applicable boxes if your name or address has changed or if this is an amended return.
For exemptions:
Use Schedule S if:
Use tax applies if you purchased goods online or from out-of-state sellers and didn't pay sales tax at checkout.
Schedule S is essential to the Kansas tax return for many filers. You must complete it to modify your federal adjusted gross income, report income allocations as a nonresident or part-year resident, or itemize deductions on your Kansas return. This schedule consists of three parts: Part A, Part B, and Part C, each addressing a different aspect of your taxable income.
This section adjusts your federal adjusted gross income (AGI) to comply with Kansas tax law. Common additions and subtractions include:
Additions (increase your AGI):
Subtractions (reduce your AGI):
If you earned income in Kansas but lived in another state, this section determines how much of your adjusted gross income is taxable to Kansas.
You’ll report:
If you itemized on your federal tax return, you may also itemize on your Kansas return. For 2015, Kansas allowed:
Use Part C to report these deductions and calculate the total amount to enter on Form K-40, Line 4.
Completing Schedule S ensures that your Kansas taxable income reflects only the income and deductions allowed under state law, which may differ from federal rules. Include it with your return if required, or your filing may be delayed or rejected.
Kansas taxpayers filing a 2015 income tax return can choose between electronic filing (e-filing) and paper filing. Each method has its benefits, and the right option depends on your preferences, available accounts, and whether you're working with a tax preparer.
E-filing offers a fast, accurate, and secure way to submit your Kansas income tax return. You can use:
Benefits of E-Filing:
If you prefer traditional filing, you may print and mail your completed forms:
Drawbacks of paper filing include longer processing times (8–12 weeks) and a higher risk of math errors or missing documents.
Whether you file online or on paper, be sure your return is complete, accurate, and submitted on time to avoid interest and penalties.
If you were self-employed or ran a small business as a sole proprietor, you’ll file your Kansas tax return using Form K-40. You must also:
This approach allows your business income to pass through to your return.
If your business is structured as a partnership or an S corporation:
The business generally does not pay income taxes; profits pass through to the partners or shareholders.
C corporations must:
C corporations are taxed at the corporate level, separate from their owners.
Send your completed business returns to:
Kansas Corporate Tax
Kansas Department of Revenue
PO Box 758571
Topeka, KS 66675-8571
Filing accurately ensures compliance with Kansas tax laws and helps you avoid penalties or processing delays.
If you owe Kansas income tax for the 2015 tax year, submitting your payment on time is essential to avoid interest, penalties, or collection actions. The Kansas Department of Revenue offers several convenient payment options, whether you’re an individual taxpayer or a business.
You can pay your taxes using one of the following options:
Use Form K-40V if you are sending a payment by mail. This form ensures your payment is correctly matched to your return. Include it with your check or money order and mail it to:
Kansas Individual Income Tax
Kansas Department of Revenue
PO Box 750260
Topeka, KS 66675-0260
If you expected to owe more than $500 in Kansas state taxes for 2016, you may have been required to make estimated payments using Form K-40ES. This applies if your withholding and credits were less than 90% of your current year’s liability or 100% of the prior year’s.
Late payments may be subject to:
After submitting your 2015 Kansas tax return, you should check the status of your refund or confirm that your payment was received. The Kansas Department of Revenue provides tools to help you monitor your accounts and avoid delays or errors.
If you're expecting a refund, you can track it online or by phone:
To check your refund, you’ll need:
Most electronic filers receive their refunds within 7–10 business days, while paper returns can take 8–12 weeks.
Delays may occur if:
To confirm a payment was received:
Before you submit your 2015 Kansas tax return, review your documents and avoid common mistakes that could lead to delays, penalties, or rejected returns. Use this checklist to ensure everything is complete and accurate.
Make sure you have:
Avoid these frequent errors:
If you missed the April 18, 2016, deadline, you should still file your income tax return for Kansas as soon as possible. If you’re due a refund, there’s no penalty for filing late. However, you may face interest and late payment penalties if you owe taxes. Filing quickly helps reduce what you owe and ensures compliance with Kansas tax laws, even for previous years.
Yes, but only if you’re within the statute of limitations. You must file your 2015 Kansas income tax return within three years from the original due date (including extensions) or within two years from the date you paid the taxes—whichever is later. You can claim a refund for overpaid state taxes, including withheld income tax or estimated payments, if eligible.
To amend your 2015 Kansas tax return, complete a new Form K-40 and check the “Amended Return” box. Include any updated schedules (e.g., Schedule S) and documentation supporting the change. If the IRS amended your federal return, include a copy, too. Submit your amended return with updated information, and if applicable, use Form K-40V to make any additional payment owed.
In most cases, electronic filing systems only support current-year or recent prior-year returns. For 2015, you will likely need to file a paper Kansas income tax return using Form K-40 and submit it by mail. Be sure to include all required forms, documentation, and your payment (if applicable). Check with a tax preparer or software provider to confirm if e-filing is still supported.
The forms you need depend on your business type. Sole proprietors use Form K-40 and include business income on Schedule S. Partnerships and S corporations must file Form K-120S, while C corporations file Form K-120. You may also need Form K-121 (combined returns) or K-120V (payment voucher). Include federal supporting schedules and submit by the business filing deadline.
Keep your 2015 Kansas tax return and related documents for at least four years from the date you filed or the due date—whichever is later. Retain six-year records if you underreported income by more than 25%. There's no statute of limitations if you never filed or filed fraudulently. Keep business or property tax records as long as the asset is owned, plus four years.
If you made estimated tax payments in 2015 but never filed a Kansas income tax return, you should still file Form K-40 to report your income and apply those payments properly. Failing to file may prevent you from receiving a refund or resolving outstanding balances. Be sure to include supporting forms like K-40ES and submit your return as soon as possible to avoid further penalties.