Filing a Kansas tax return accurately and on time is essential for avoiding penalties and interest. Late filings can lead to a 5 percent per month penalty on unpaid tax balances, and interest accrues at 0.75 percent per month until the balance is paid. By understanding the Kansas Department of Revenue processes, taxpayers can ensure compliance and protect their financial well-being.

This guide is designed for Kansas residents, nonresidents with Kansas-source income, part-year residents, sole proprietors, and small business owners. Whether you are completing a simple Form K-40 or navigating pass-through entity requirements, this article will address the key steps to complete your return, calculate your taxable income, and select the correct forms. It will also cover exemptions and credits and correctly use your Social Security number on each document.

Readers will learn about important deadlines, the differences between federal and state filing statuses, and the new tax credits available for 2024. You will find detailed instructions on gathering required documents, completing core schedules, and choosing electronic or paper filing methods. Additionally, this guide will explain how to make payments via electronic funds transfer or check, track refunds or balances, and avoid common mistakes that can delay your refund or incur extra costs. These steps allow Kansas taxpayers and businesses to file confidently and efficiently.

Kansas State Income Tax Basics

Who Needs to File a Kansas Return

  • Kansas Residents: All Kansas residents who must file a federal return or whose Kansas adjusted gross income exceeds their standard deduction plus exemption amounts must file a state return. Filing ensures that residents report their full taxable income and claim any state-specific exemptions or credits to which they are entitled.

  • Nonresidents: Individuals who live outside Kansas but earn Kansas-source income—such as wages from a Kansas employer or rental income from Kansas property—must file a Kansas return. This requirement guarantees that tax on Kansas-sourced income is collected by state law.

  • Part-Year Residents: Taxpayers who moved into or out of Kansas during the year file as part-year residents and must allocate income earned before and after the move. Properly allocating income helps determine the correct tax liability and ensures credits or exemptions are accurately applied.

Income Thresholds by Filing Status

  • Single Filers: Those under age 65 must file if gross income exceeds $12,765; those 65 or older or blind must file above $13,615; and the elderly and blind must file above $14,465. Knowing these thresholds helps taxpayers determine whether they must file and report their full income to avoid penalties.

  • Married Filing Jointly: Couples where both spouses are under 65 must file above $26,560; thresholds adjust upward with age or blindness, topping out at $29,360 for both 65+ and blind. Understanding these brackets ensures married taxpayers report their combined income correctly and claim joint exemptions.

  • Head of Household: Filers under 65 must file above $17,660, increasing to $19,360 if they are 65 or older and blind. This status often provides a higher standard deduction, reducing taxable income compared with a single filing.

  • Married Filing Separately: Individuals must file if income exceeds $13,280, increasing to $14,680 for those 65 or older and blind. Separate filing can affect exemptions and credit eligibility, so taxpayers should choose the status that minimizes liability.

Key Dates for 2024 Tax Year

  • Filing Deadline – April 15, 2025: All returns, whether filed electronically or by paper, are due on this date. Missing this date can lead to a 5 percent per month late-filing penalty and accruing interest on any unpaid tax.

  • Extension Deadline – October 15, 2025: Taxpayers who submit federal Form 4868 receive an automatic six-month extension to file their Kansas return. Extensions grant more time to complete forms but do not extend the payment due date, so interest and penalties may apply to unpaid balances after April 15.

  • Payment Due Date – April 15, 2025: State tax payments must be made by this deadline, even if an extension to file has been granted. Payments can be made via electronic funds transfer (EFT) or check; failure to pay on time incurs a 1 percent per month late-payment penalty and 0.75 percent interest.

What’s New for 2024

  • Updated Standard Deductions and Exemption Amounts: The standard deduction increased to $3,605 for singles and $8,240 for joint filers, with exemption allowances rising to $18,320 for married couples and $9,160 for single filers. These changes reduce taxable income, helping taxpayers lower their overall tax liability.

  • New Tax Credits: Kansas introduced the Workforce Retention Credit (K-93) for adult learner grant recipients who live and work in Kansas and the Pregnancy Resource Act Credit (K-94) equal to 70 percent of qualifying charitable contributions. These credits directly reduce tax bills and incentivize in-state work and community support.

  • Social Security Benefits Exclusion: For 2024, Social Security benefits included in federal adjusted gross income are entirely exempt from Kansas income tax. This exclusion lowers taxable income for retirees and eligible beneficiaries, potentially increasing refunds or reducing balances due.

Required Forms and Schedules

Core Individual Forms

  • Form K-40: Individual Income Tax Return: This is the primary Kansas return for individuals and part-year residents. Filing Form K-40 ensures your federal adjusted gross income is reported correctly and state-specific modifications are applied.

  • Schedule S: Income Modifications & Nonresident/Part-Year Reporting: Schedule S captures additions or subtractions to your federal AGI, such as Kansas retirement contributions or Social Security exclusions. Nonresidents and part-year residents use it to allocate income earned inside and outside Kansas, which is essential for accurate tax calculation.

  • Schedule A: Itemized Deductions: Use Schedule A to itemize rather than take the standard deduction. This form allows you to claim qualifying expenses—such as medical costs and mortgage interest—thereby potentially reducing your taxable income.

  • Form K-40V: Payment Voucher: Submit Form K-40V when paying by check or money order to ensure your payment is credited to the correct account. Including your Social Security number and tax year on the voucher helps the Department of Revenue match payments with your return and avoid processing delays.

Small Business & Pass-Through Entity Forms

  • Form K-120S: S Corporation & Partnership Return: This form is required for S corporations and partnerships doing business in Kansas. Filing Form K-120S reports business income, deductions, and credits, ensuring pass-through income is correctly taxed at the owner level.

  • Schedule K-121S: Combined Income Reporting: When multiple related entities elect combined reporting, Schedule K-121S allocates combined income. This schedule is crucial for accurate apportionment and prevents double taxation of pass-through earnings.

  • Form K-9: Statement of Pass-Through Entity Tax Paid: Use Form K-9 to report tax paid by individual partners or shareholders. This statement allows owners to claim credit on their returns, avoiding double taxation of pass-through income.

Estimated Tax & Penalty Forms

  • Form K-40ES: Individual Estimated Tax Vouchers: Taxpayers with significant non-wage income use Form K-40ES to submit quarterly estimated payments. Timely using these vouchers helps avoid underpayment penalties and spreads tax liability annually.

  • Schedule K-210: Underpayment of Estimated Tax: If you underpay your quarterly estimates, Schedule K-210 calculates penalties based on the amount and timing of missed payments. Completing this schedule prevents surprises when you file your return.

Common Credit Schedules

  • Schedule K-93: Workforce Retention Credit: This credit rewards Kansas adult learner grant recipients who live and work in Kansas, reducing tax liability for eligible employees. It claims to encourage workforce development and retention in the state.

  • Schedule K-94: Pregnancy Resource Act Credit: Contributors to qualifying charities may claim 70 percent of their donations to support pregnancy resources. This credit lowers your tax bill and fosters community support for expectant families.

  • Schedule K-47: Adoption Credit: Schedule K-47 provides a nonrefundable credit for qualified adoption expenses, helping ease the financial burden of adoption. Including this credit on your return may significantly reduce your Kansas tax due.

  • Schedule K-60: Community Service Contribution Credit: Donors to approved community service organizations claim this credit to offset part of their contributions. Utilizing this credit supports nonprofit work while lowering state tax liability.

Step-by-Step Filing Process

Step 1: Gather Required Documents

Before beginning your return, collect all necessary paperwork to enter accurate figures and avoid delays. Essential items include W-2 forms from every employer, 1099 forms reporting interest, dividends, or other income, your federal Form 1040 with all schedules, detailed records of deductions if you plan to itemize, Social Security cards for yourself, your spouse, and any dependents, and last year’s Kansas return if available. Having these documents on hand prevents interruptions and ensures you report every source of income.

Step 2: Choose Filing Status & Residency

Your Kansas filing status must generally match the status used on your federal return, except that “Qualifying Widow(er)” filers use “Head of Household” in Kansas. Determine whether you are a resident, nonresident, or part-year resident—each classification affects which lines you complete and how you allocate income. Properly selecting your filing status and residency classification ensures you take advantage of the correct standard deduction or exemptions and report only Kansas-source income if you are not a full-year resident.

Step 3: Complete Form K-40

On Form K-40, start by filling in your personal information, including names, addresses, and Social Security numbers, and mark your chosen filing status and residency. In the Income section, transfer your federal adjusted gross income, then use Schedule S to apply any state-specific modifications. Next, decide between the standard or itemized deductions on Schedule A, and calculate your taxable income. Finally, determine your tax due by referencing the official Kansas tax tables or computation worksheet.

Step 4: Claim Credits & Record Payments

After computing your tax liability, apply any available tax credits, such as the child and dependent care credit, the food sales tax credit, or the earned income tax credit, to reduce your balance owed. Then report all withholding from W-2s and 1099s, any estimated tax payments made during the year via Form K-40ES, and any extension payments remitted with your federal Form 4868. Accurately recording these payments ensures you receive full credit and minimizes any remaining balance due.

Step 5: Finish Schedule S (If Applicable)

If you reported state-specific income changes—like Kansas retirement contributions or Social Security exclusions—or if you qualify as a part-year or nonresident, complete Schedule S. In Part A, list your modifications to federal AGI, and in Part B, allocate income earned inside versus outside Kansas. Finishing Schedule S captures all state-specific adjustments and ensures that your taxable income reflects only what Kansas has the authority to tax.

Filing Methods

Electronic Filing

Electronic filing is the fastest and most secure way to submit your Kansas return. Using Kansas WebFile, a free state system, taxpayers can enter their information directly, receive an immediate acknowledgement, and choose direct deposit for faster refunds. Commercial tax software and combined federal/state e-file options also streamline the process by automatically transferring data from your federal Form 1040 to Kansas Form K-40, reducing manual entry errors.

Paper Filing

Paper filing remains an option for those who prefer traditional submission. If you mail your return, print either the original or the approved computer-generated forms, and include all schedules along with Form K-40V if you are enclosing payment. Send returns with payment to the Kansas Department of Revenue at PO Box 3506, Topeka, KS 66625-3506, and returns without payment (refunds or zero balance) to PO Box 750260, Topeka, KS 66699-0260. To avoid processing delays, do not staple documents, use correct mailing addresses, and keep copies of everything you send.

Payment Options & Penalties

Electronic Payment Methods

  • ACH Transfer (“File Now, Pay Later”): You can schedule an ACH debit through Kansas WebFile or when e-filing, selecting any payment date up to the April 15 deadline without incurring fees. This method posts instantly, guaranteeing your balance is credited on time and avoiding mailing delays.

  • Credit or Debit Card: Payments via authorized third-party vendors allow you to use your credit or debit card, with convenience fees typically ranging from 2 to 3 percent of the transaction. You receive an immediate confirmation number, which you should save for your records in case of any processing questions.

Check or Money Order

  • Form K-40V Voucher: Complete Form K-40V when paying by check or money order to ensure your payment links to the correct account and tax year. Writing your Social Security number and the tax year on the check’s memo line helps the Department of Revenue process your payment without confusion.

  • Mailing Instructions: Mail the completed voucher and payment to the Kansas Department of Revenue, PO Box 3506, Topeka, KS 66625-3506. Do not staple documents, and keep a copy of both the check and the voucher for your files in case you need to verify payment.

Penalties & Interest Rates

  • Late-Payment Penalty: If your tax balance remains unpaid after April 15, a penalty of 1 percent per month accrues on the outstanding amount, up to a maximum of 24 percent. Paying electronically by the deadline helps you avoid this extra charge.

  • Late-Filing Penalty: Filing your return after the April 15 due date without an approved extension triggers a penalty of 5 percent per month on any unpaid tax, capped at 25 percent. Even if you cannot fully pay, filing on time limits the higher filing penalty.

  • Interest Charges: Unpaid tax balances incur interest at 0.75 percent per month (or fraction thereof) from the original due date until you pay in full. Interest compounds monthly, so the sooner you pay, the less interest you will owe.

Tracking Refunds & Balances

Refund Status

  • Online Refund Status Tool: Use the Kansas refund-status portal by entering your Social Security number and exact refund amount to check progress at any time. Electronically filed returns typically post refunds within 10–14 business days, while paper filings can take up to 16 weeks. Having your filing details ready ensures you access status updates without delay.

  • Phone Inquiry: Call 785-368-8222 for automated refund information if you prefer speaking with the Department of Revenue. Be prepared with your Social Security number and the precise refund amount. When online access is unavailable, phone inquiries can confirm the processing steps. Payment. If you mail your return, print either the original or the approved computer-generated forms, and include all schedules along with Form K-40V if you are enclosing payment. If you mail your return, print either the original or the approved computer-generated forms, and include all schedules along with Form K-40V if you are enclosing payment.

Balance-Due Information

  • Account Balance Lookup: Log in to the Kansas Customer Service Center to view your current tax balance, payment history, and any notices. This secure portal provides a clear snapshot of what you owe and confirms past payments, helping you stay informed and avoid surprises.

  • Installment Agreements: If you cannot pay your full balance by April 15, request a payment plan online or call 785-296-6121 to set up monthly installments. While this option spreads out payments, interest and a 1 percent monthly late-payment penalty still accrue until the debt is fully paid.

Common Mistakes and How to Avoid Them

  • Mismatched Filing Status: Selecting a Kansas filing status that differs from your federal status can lead to incorrect tax calculations and delays. Always review your federal return—if you filed as a qualifying widow(er), choose Head of Household in Kansas—to ensure consistency and avoid processing errors.

  • Missing Signatures or SSNs: Omitting required signatures or Social Security numbers on Form K-40 and related schedules will invalidate your return and trigger requests for missing information. Double-check every page before submission to confirm all taxpayer and spouse SSNs and signatures are present.

  • Math Errors and Wrong Tax Tables: Manual calculations can introduce arithmetic mistakes or outdated Kansas tax tables, affecting your taxable income and tax due. Use Kansas’s official computation worksheets or e-file software to automate calculations and reference the 2024 tax tables for accurate results.

  • Omitting Required Schedules: Failing to attach Schedule S for income modifications or Schedule A for itemized deductions means you lose out on valid adjustments and deductions. Review your income sources and state-specific changes to determine which schedules apply, ensuring you claim all eligible benefits.

  • Overlooking New Deductions or Credits: Not applying the updated standard deduction amounts, exemption allowances, or new credits like K-93 and K-94 can increase your tax liability. Compare your deduction and credit eligibility against Kansas’s 2024 updates to maximize refunds or minimize balances due.

Final Filing Checklist 

Completed Return

Verify that your Form K-40 and all required schedules accurately report your taxable income, sales tax credits, and exemption allowances. This ensures the Kansas Department of Revenue processes your return promptly and applies the correct tax calculations.

Signed and Dated

Sign and date every return page, including a spouse’s signature for joint filings, and include the correct Social Security numbers (SSNs). Proper signatures and SSNs validate your filing and prevent processing errors.

Supporting Documents Attached

Attach all W-2s, 1099s, Schedule A itemized deductions, Schedule S modifications, and credit schedules (K-93, K-94, etc.). Including every form and document provides the evidence needed to substantiate your tax positions and deductions.

Payment Arranged

Confirm your payment method—electronic funds transfer (EFT), ACH transfer, credit/debit card, or check via Form K-40V—and schedule or mail it to arrive by April 15, 2025. Ensuring your payments are processed on time avoids late-payment penalties and interest.

Copies Saved for Records

Make and retain copies of your filed return, all forms, and payment confirmations in a secure location. Keeping records for at least three years supports future inquiries or audits and provides quick access to past filings.

Federal Return Attached if Required

For part-year residents or nonresidents, include a copy of your federal Form 1040 to substantiate income allocations and residency determinations. This helps the state verify Kansas-source income and apply the correct tax type.

Verify Mailing Address

Double-check your envelope's mailing address—PO Box 750260 for refunds or zero-balance returns and PO Box 3506 for payments—to ensure your documents reach the Kansas Department of Revenue without postal delays.

Frequently Asked Questions

What if I miss the April 15 filing deadline?

If you fail to file your Kansas return by April 15, you still must file and pay any tax due as soon as possible. Late‐filing penalties of 5 percent per month apply, and a late‐payment penalty of 1 percent per month plus interest at 0.75 percent accrues on unpaid balances. Include all required forms, SSNs, and payment via EFT or check to minimize additional charges.

Can I e-file for free if my income is below a certain level?

Kansas WebFile offers free e-filing for all taxpayers regardless of income, allowing you to complete your state return, enter your Social Security number, and submit payments via EFT without fees. Commercial software may limit free e-file access by income or filing status, but using WebFile ensures the state collects and processes your Kansas return efficiently.

Which deductions do Kansas taxpayers most commonly overlook?

Many Kansas residents forget to apply exemptions for Social Security benefits, retirement plan contributions, and home office expenses if they work remotely. Taxpayers also often miss the food sales tax credit and school-related deductions. Reviewing your Form K-40 and Schedule A for these items can lower your taxable income and reduce the total tax owed on your Kansas return.

How do I request a filing extension, and what does it cover?

To request a six-month extension, file federal Form 4868 by April 15; Kansas automatically grants the same extension for your state return. The extension gives you more time to complete and file all required forms, but payments remain due on April 15. Any unpaid tax continues to collect interest and a late‐payment penalty until the balance is paid in full.

What filing status should I use if I moved into or out of Kansas mid-year?

If you moved during the tax year, file as a part-year resident in Kansas. On Form K-40, indicate your move dates and complete Schedule S to allocate income earned as a resident versus a nonresident. This process ensures only Kansas-source income is taxed and that you apply the correct exemptions and standard deduction for each period.

How do spouses file if they live in different states?

When one spouse is a Kansas resident and the other is a nonresident, you must still file a joint Kansas return but complete Part B of Schedule S to allocate each spouse’s Kansas-source income. Include both SSNs on Form K-40, report combined taxable income, and use Schedule S to divide income correctly between states, ensuring accurate tax calculation for each spouse.

Is the food sales tax credit still available, and who qualifies?

The Kansas food sales tax credit remains available to residents 55 or older, the permanently blind or disabled, or those with dependents under 18 whose federal adjusted gross income does not exceed $30,615. Claim the credit on Form K-40 by completing the food sales tax line, entering qualifying exemptions, and including supporting documentation to apply the credit to your state tax liability.