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.

What's the Kansas State Income Tax Return?

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.

Who Needs to File a 2015 Kansas Tax Return?

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:

  • Nonresidents who earned income from Kansas sources (e.g., wages from a Kansas employer)
  • Part-year residents who moved into or out of the state during 2015
  • Military personnel whose home of record is Kansas, even if stationed elsewhere
  • Minors with enough earned income to exceed the filing threshold

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.

Key Changes for the 2015 Tax Year

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.

Required Forms and Where to Find Them

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:

  • K-40H – Property tax refund claim for eligible low-income homeowners
  • K-40PT – Property tax relief for seniors
  • K-40ES – For making estimated tax payments for future years
  • K-210 – Underpayment of estimated tax penalty calculation

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:

  • K-47 (Adoption Credit)
  • K-60 (Community Service Contribution Credit)
  • K-89 (ROZ Credit)

If you're a small business owner, additional Kansas tax forms may apply, such as

  • K-120S – For partnerships and S corporations
  • K-120 – For C corporations
  • K-121 – For combined corporate returns

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.

How to Complete Form K-40: Step-by-Step Instructions

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.

1. Personal and Dependent Information

Start by entering your:

  • Full legal name and address
  • Social Security number (SSN)
  • Filing status (must match your federal tax return)
  • Residency status (resident, part-year resident, or nonresident)
  • School district number and county code

Check the applicable boxes if your name or address has changed or if this is an amended return.

For exemptions:

  • List all dependents along with their SSNs, birthdates, and relationship to you.
  • Add one exemption if your filing status is Head of Household.
  • Each exemption reduces your Kansas taxable income by $2,250.

2. Income Reporting

  • Line 1: Enter your federal adjusted gross income (from your federal tax return).
  • Line 2: If applicable, include modifications (additions or subtractions) from Schedule S, Part A.
  • Line 3: Add or subtract line 2 from line 1 to get your Kansas adjusted gross income.

Use Schedule S if:

  • You have income exempt from Kansas but taxable federally (or vice versa)
  • You itemize deductions or claim special adjustments
  • You are a nonresident or part-year resident

3. Deductions and Exemptions

  • Line 4: Choose standard or itemized deductions.
  • Standard deduction amounts:
    • Single: $3,000
    • Married Filing Joint: $7,500
    • Head of Household: $5,500
    • Married Filing Separate: $3,750
  • Line 5: Multiply total exemptions by $2,250
  • Line 6: Add lines 4 and 5
  • Line 7: Subtract line 6 from line 3 to calculate your Kansas taxable income

4. Tax Calculation

  • Line 8: Use the tax tables if line 7 is $100,000 or less
  • Line 9–10: If you are a nonresident, use Schedule S, Part B, to find your percentage of Kansas-sourced income
  • Line 11: Include 13% of any federal tax on a lump-sum distribution (if applicable)
  • Line 12: Total your Kansas income tax

5. Credits

  • Line 13: Credit for taxes paid to other states
  • Line 14: All other applicable credits (e.g., ROZ, adoption)
  • Line 15: Subtract lines 13 and 14 from line 12
  • Line 16: Earned Income Tax Credit (17% of your federal EITC)
  • Line 17: Food Sales Tax Credit (up to $125 per exemption for eligible residents)

6. Tax Due or Refund

  • Line 18: Subtract credits (lines 16 and 17) from line 15
  • Line 19: Report use tax for sales tax not collected on out-of-state purchases
  • Line 20: Total Kansas tax liability

Use tax applies if you purchased goods online or from out-of-state sellers and didn't pay sales tax at checkout.

7. Payments and Withholding

  • Lines 21–28: Include
    • Withholding from W-2s/1099s
    • Estimated tax payments
    • Extension payments (K-40V)
    • Refundable credits

8. Balances and Refunds

  • Lines 29–33: If line 20 is greater than line 28, you owe taxes
  • Lines 34–42: If line 28 exceeds line 20, you're due a refund
    • Choose to apply a portion to next year’s estimated taxes
    • Make donations to eligible programs
    • The final refund is the remaining balance

9. Signature and Submission

  • Both spouses must sign if filing jointly
  • Include a phone number
  • Double-check all attached forms, schedules, and documentation
  • Make a copy for your records before mailing or e-filing

Do You Need to Complete Schedule S?

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.

Part A – Modifications to Federal Adjusted Gross 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):

  • Certain municipal bond interest
  • Contributions to KPERS (Kansas Public Employees Retirement System)
  • Guaranteed payments from partnerships

Subtractions (reduce your AGI):

  • Social Security benefits (if included in your federal return)
  • Interest from U.S. government obligations (e.g., Treasury bonds)
  • Refunds of state and local taxes previously reported as income

Part B – Income Allocation for Nonresidents and Part-Year Residents

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:

  • Total income by category (wages, dividends, business income, etc.)
  • Amounts sourced from Kansas
  • Your Kansas-source percentage (used to adjust your tax liability)

Part C – Kansas Itemized Deductions

If you itemized on your federal tax return, you may also itemize on your Kansas return. For 2015, Kansas allowed:

  • 100% of charitable contributions
  • 50% of qualified residential mortgage interest
  • 50% of real and personal property taxes

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.

Filing Options: E-Filing vs. Paper Filing

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.

Electronic Filing (E-Filing)

E-filing offers a fast, accurate, and secure way to submit your Kansas income tax return. You can use:

  • Kansas WebFile: A free state-run platform available at www.webtax.org
  • Commercial tax software: Options like TurboTax or H&R Block that support Kansas forms
  • Tax professionals: Many preparers are authorized to e-file state taxes on your behalf

Benefits of E-Filing:

  • Faster refunds (7–10 days with direct deposit)
  • Immediate confirmation of receipt
  • Fewer errors due to automatic calculations
  • Secure data transmission

Paper Filing

If you prefer traditional filing, you may print and mail your completed forms:

  • Use original forms or approved printed versions
  • Sign and date the return
  • Include all required forms, schedules, and documentation
  • Mail your return to the correct Kansas Department of Revenue address

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.

Sole Proprietors

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:

  • Report business income and deductions on Schedule S
  • Attach a copy of your federal tax return, including Schedule C

This approach allows your business income to pass through to your return.

Partnerships and S Corporations

If your business is structured as a partnership or an S corporation:

  • Use Form K-120S to report Kansas business income
  • File by April 18, 2016 (or the 15th day of the 4th month after your fiscal year-end)
  • Attach federal K-1 schedules and any applicable payment vouchers

The business generally does not pay income taxes; profits pass through to the partners or shareholders.

C Corporations

C corporations must:

  • File Form K-120
  • Include Form K-121 if part of a combined group
  • Use Form K-120V to make payments
  • Meet the same deadline as other entities

C corporations are taxed at the corporate level, separate from their owners.

Mailing Business Returns

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.

Making a Payment: Methods and Deadlines

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.

Accepted Payment Methods

You can pay your taxes using one of the following options:

  • Online Payment: Use www.ksrevenue.gov or www.webtax.org to pay directly from a bank account or credit card.
  • Direct Debit: This option is available during e-filing. This option lets you schedule your payment to be withdrawn from your checking or savings account.
  • Check or Money Order: Mail your payment with Form K-40V (Payment Voucher). Make checks payable to "Kansas Income Tax," and write your Social Security number, tax year, and phone number on the memo line.
  • Credit Card: Pay online using the state’s official system, which may charge a service fee.

Form K-40V – Payment Voucher

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

Estimated Tax Payments

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.

Penalties and Interest

Late payments may be subject to:

  • Interest: 0.333% per month on unpaid balances
  • Late Payment Penalty: 1% per month, up to 24%
  • Underpayment Penalty: If you didn’t make the required estimated payments, use Form K-210 to calculate the penalty

How to Track Refunds or Verify Payments

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.

Checking Your Refund Status

If you're expecting a refund, you can track it online or by phone:

  • Online: Visit ksrevenue.gov and click on “Where’s My Refund?”
  • Phone: Call the automated line at 1-800-894-0318

To check your refund, you’ll need:

  • Your Social Security number
  • The exact amount of the refund claimed on your return

Most electronic filers receive their refunds within 7–10 business days, while paper returns can take 8–12 weeks.

Common Reasons for Refund Delays

Delays may occur if:

  • Your return has math errors or missing information
  • You're selected for additional review
  • You filed during the peak filing season (late March–April)
  • You owe back taxes, child support, or debts that may be collected from your refund

Verifying Your Payment

To confirm a payment was received:

  • Check your bank account or credit card statement
  • Look for confirmation from your tax software or preparer
  • Call the Kansas Taxpayer Assistance Center at 785-368-8222
  • Retain a copy of your payment voucher or electronic confirmation

Final Filing Checklist and Common Errors to Avoid

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.

Final Filing Checklist

Make sure you have:

  • Completed Form K-40, including all required lines and signatures
  • Attached Schedule S if you're modifying your federal adjusted gross income, itemizing deductions, or allocating income as a nonresident
  • Included any credit schedules (e.g., for food sales tax credit, ROZ credit)
  • Provided supporting documentation for all claimed credits and deductions
  • Included a copy of your federal tax return if required (see below)
  • Used the correct mailing address if filing by paper
  • Made a copy of the full return for your records
  • Enclosed payment if you owe taxes, along with Form K-40V
  • Signed and dated the return (both spouses must sign if filing jointly)

Common Filing Mistakes

Avoid these frequent errors:

  • Forgetting to sign the return
  • Using the wrong filing status
  • Omitting Social Security numbers for dependents
  • Failing to attach required forms or schedules
  • Misreporting Kansas-source income for nonresidents
  • Incorrect math or missing calculations
  • Not paying the full amount due by the deadline
  • Claiming credits without proper documentation

When to Include Your Federal Return

  • If your Form K-40 lists a Kansas address, you usually don’t need to include your federal return.
  • If you used an out-of-state address, you must enclose a copy of your federal tax return with your Kansas return.

FAQs

What if I missed the 2015 Kansas tax deadline?

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.

Can I still get a refund from a 2015 return?

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.

How do I amend my 2015 Kansas return?

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.

Can I file my 2015 return electronically?

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.

What forms do I need if I ran a business in 2015?

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.

How long should I keep my 2015 tax records?

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.

What if I made estimated payments but didn’t file?

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.