Frequently Asked Questions About Individual Income

These questions and answers apply to the 2014 tax year.

Extension of Time to File

How do I file for an extension of time?
If you file Form 4868 with the Internal Revenue Service requesting an automatic extension of time to file your federal tax return, you will automatically receive an extension of time to file your Kansas return. A copy of form 4868 must be enclosed with your Kansas income tax return when filed. This is not an extension of time to pay.

To make an extension payment on your Kansas income tax, use the Kansas Payment Voucher (K-40V). Check the box on the voucher for extension payment. The extension payment must be postmarked on or before April 15.

Any balance due remaining after April 15 will accrue interest. To avoid a separate penalty charge, 90% of your tax must be paid by April 15 and the return filed and any remaining balance due paid within the extended due date.

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.

Back to top.


Filing Status

What is my Kansas filing status?
The filing status on your Kansas return must be the same as on your Federal return. There is one exception. If your filing status on your Federal return is Qualifying Widow or Widower with Dependent Child, your filing status on the Kansas return is Head of Household.

What is Head of Household?
To qualify for Head of Household filing status on your Kansas return, you must claim Head of Household or Qualifying Widow or Widower with a Dependent Child on your federal return.

If I moved into Kansas last year, should I file as a resident or nonresident of Kansas?
If you moved into Kansas last year, you have the option to file a Kansas return as either a resident or a nonresident. As a resident, you must file a Kansas income tax return if you file a Federal income tax return or if your income is greater than the combined total of your Kansas standard deduction and your personal exemption amount.

As a nonresident, you must file a Kansas income tax return if you have any income from Kansas sources.
It is to your benefit to examine both the resident and nonresident filing options in determining your tax liability.

What if I am a Kansas resident with income from another state?
You must file as a Kansas resident and report all income to Kansas, regardless of where it was earned. If the other state requires an income tax return to be filed, you must complete the worksheet in the Kansas tax booklet to determine your credit for taxes paid to other states. Be sure to include a copy of the other state's return with your Kansas return. Copies of the other state's W-2 forms alone are not acceptable. If the other state does not require an income tax return, you cannot claim a credit on the Kansas return.

What if I am a resident of another state with income from Kansas?
You are required to file a Kansas income tax return. File as a nonresident and complete Kansas Schedule S, Part B.

What if my spouse is a resident of another state?
Kansas law provides that if a husband or wife is a resident of Kansas while the other is a nonresident of Kansas, and file a married filing joint federal return, they must file a married filing joint Kansas return and file as "non-residents" of Kansas.

Back to top.


Military Personnel

What if I am a Kansas resident in the military?
If your military home of record is Kansas, you are required to file a Kansas income tax return, even if you were not stationed in Kansas last year.

What if I am in the military and stationed in Kansas?
The service pay you or your spouse received as members of the armed forces is taxable only by your state of legal residence. Usually your state of legal residence is the state you lived in at the time of induction into the service.

Kansas income for services performed by a non-military spouse of a nonresident military servicemember is exempt from Kansas income tax. To qualify for this exemption, the spouse must be residing in Kansas solely because the military servicemember is stationed in Kansas under military orders. The exemption from Kansas income tax does not extend to income from Kansas sources earned by the nonresident servicemember. See Notice 09-12

What is the Servicemembers' Civil Relief Act (SCRA)?
The Servicemember Civil Relief Act (SCRA) is a federal statute allowing servicemembers to suspend or postpone some civil obligations so the servicemember can devote full attention to military duties. The original Soldiers' and Sailors' Civil Relief Act was passed during World War I. The statute was reenacted during World War II and was modified during Operation Desert Storm.

How does the SCRA help me?
The Kansas Department of Revenue (KDOR) follows the IRS in automatically extending income tax deadlines for 180 days after deactivation for filing returns, paying taxes, filing claims for refunds, and taking other actions with the department if any of the following situations apply:

  • You serve in the Armed Forces in a combat zone or you have qualifying service outside of a combat zone.

  • You serve in the Armed Forces in a qualified hazardous duty area or are deployed overseas away from your permanent duty station in support of operations in a qualified hazardous duty area, but your deployment station is outside the qualified hazardous duty area.

  • You serve in the Armed Forces on deployment outside the United States away from your permanent duty station while participating in a contingency operation. A contingency operation is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.

By extending tax deadlines, the department hopes to provide servicemembers with a smooth and convenient transition before, during, and after deployment.

Who should complete and submit the form for SCRA?
If you qualify for deferment of taxes based on the criteria above and find yourself in one or more of the following situations, then you should complete Form KS-2848, Servicemember Mobilization Notice, and submit it to KDOR:

  • You cannot file your income tax return and pay any tax due until you return from deployment.
  • You have an existing debt with the department for taxes due and are unable to pay while you are deployed.
  • You have received an assessment or a set-up return notice from the department and will not be able to file your return and/or pay the tax due until you return from deployment.

For your convenience, Form KS-2848 is available online as a "fill-in" form. You can simply type the required information in the blank fields, print the form, sign it, and mail it to KDOR. Get the fillable Kansas Servicemember Mobilization Notice (KS-2848) here .

Where do I send Form KS-2848 and enclosures?
Send your completed Form KS-2848, along with a copy of your deployment orders and any Revenue Department assessment or set-up return notices you may have received, to the following address:

Kansas Department of Revenue
915 SW Harrison Street
Topeka, KS 66625-2001

What must I do if I have a business?
You must continue to file sales and withholding returns and remit any tax due unless you are a sole proprietor with no sales tax or withholding obligations. If your business continues to operate while you are deployed and you have employee(s) obligations, you should seek additional advice from your accountant or Certified Public Accountant.

What should I do when I return to normal duty?
When you return you should file the appropriate tax documents and/or pay the balance due to bring your account up-to-date. You may contact the Kansas Department of Revenue at 785-368-8222 and a Customer Representative will assist you with that process.

What about the SCRA for other states?
To obtain information for SCRA requirements in other states, visit the Federation of Tax Administrators (FTA) web site at www.taxadmin.org/fta/link/. Using the map that is displayed, click on the desired state.

Back to top.


Personal Exemptions

What is the number of exemptions I can claim?
The same number as claimed on your Federal return. However, if you file as Head of Household or Qualifying Widow or Widower on your Federal return you are allowed to claim one additional exemption on your Kansas return.

If another person claims you as a dependent on their Federal return, you may not claim an exemption for yourself on your Kansas return.

Do I need to provide Social Security numbers for each dependent?
Yes. Social Security numbers are required for each dependent in order to claim most Kansas tax credits such as the earned income credit. Social Security numbers for dependents are also required to claim a food sales tax credit. You will also need to provide dependents date of birth to claim the credits.

The primary taxpayer, spouse and all dependents must have a valid SSN in order to receive a Kansas earned income credit and any refundable credit except for credit for taxes paid to another state(s). For example, if the K-40 has 5 exemptions (MFJ and 3 children) and one of the children has an ITIN, the entire K-40 is disqualified from receiving the Kansas tax credits.

Dependent information must be sent on all K-40 returns regardless of whether or not the return is claiming any credits.

I filed a Federal 1040EZ, how do I know the number of exemptions to claim on my Kansas return?
Federal Form 1040EZ does not specifically identify the number of exemptions. Therefore, if you are filing Federal Form 1040EZ as single, you are allowed one exemption on your Kansas return. If you are filing Federal Form 1040EZ as married you are allowed two exemptions on your Kansas return. If you are filing Federal Form 1040EZ, and another person claims you as a dependent on their Federal return, you may not claim an exemption for yourself on your Kansas return.

Back to top.


Retirement Contributions and Benefits

Are Kansas Public Employees Retirement System (KPERS) contributions taxable to Kansas?
The amount you contributed from your salary to the Kansas Public Employees Retirement System is not taxable on your Federal return but is taxable on the Kansas return. Therefore, you must report this amount on Kansas Schedule S, Part A.

To determine the amount to be reported on your Kansas income tax return, you must subtract the amount shown on your W-2 in the wages, tips and compensation income box from the amount shown in the state and local wages income box on your W-2. Some employers will provide this figure for you on your W-2, indicating the amount is KPERS.

Are Kansas Public Employees Retirement System (KPERS) retirement benefits taxable to Kansas?
The amount you received as retirement benefits from the Kansas Public Employees Retirement System is not taxable on your Kansas return. The retirement benefits must be included in your federal adjusted gross income before it can be subtracted on your Kansas return. Retirement benefits taxed on your Federal return must be entered on Kansas Schedule S, Part A.

Other common Kansas pension plan retirement benefits that are not taxable on the Kansas return are Kansas Police and Fireman's Retirement System Pensions, Kansas Teacher's Retirement Annuities, Kansas Highway Patrol pensions, Justices and Judges Retirement system, Board of Public Utilities and State Board of Regents.

Are Kansas Public Employees Retirement System (KPERS) Lump Sum Roll Overs taxable to Kansas?
KPERS retirement benefits, and all earning thereon, that are rolled over into a qualified retirement account are not subject to Kansas income tax.  Subsequent distributions from these qualified retirement accounts of KPERS retirement benefits and earnings thereon are also exempt from Kansas Income Tax as KPERS retirement benefits whether the KPERS benefits are segregated from or commingled with, other retirement funds.

Therefore, amounts withdrawn from a qualified retirement account, including any earnings thereon, are not subject to Kansas Income Tax to the extent the amounts withdrawn were: 1) Originally received as a KPERS lump sum payment at retirement that you rolled over into a qualified retirement account (or earnings thereon), and 2) the amount of the withdrawal is included in federal adjusted gross income.

Are State Board of Regents Kansas Public Employees Retirement System (KPERS) Lump Sum Roll Overs taxable to Kansas?
Retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans are exempt from Kansas Income Tax.  However, when these Regents retirement benefits are rolled into an unrelated retirement plan and distributions are taken from these unrelated retirement plans, said distributions are subject to Kansas Income Tax.

Are Social Security benefits taxable to Kansas
If your federal adjusted gross income is $75,000 or less, regardless of your filing status, your social security benefits are exempt from Kansas income tax.  The exemption for social security benefits applies only to the extent the benefits are included in your federal adjusted gross income.

Are military pensions taxable to Kansas?
No. The retirement benefits must be included in your federal adjusted gross income before it can be subtracted on your Kansas return. Retirement benefits taxed on your Federal return must be entered on Kansas Schedule S, Part A.

Are Federal Civil Service annuities taxable to Kansas?
No. The retirement benefits must be included in your federal adjusted gross income before it can be subtracted on your Kansas return. Retirement benefits taxed on your Federal return must be entered on Kansas Schedule S, Part A.

Are Railroad Retirement benefits taxable to Kansas?
No. Retirement plans administered by the U.S. Railroad Retirement Board are not taxable. This includes U.S. Railroad Retirement Benefits, tier one, tier two, dual vested benefits, and supplemental annuities. The retirement benefits must be included in your federal adjusted gross income before it can be subtracted on your Kansas return. Retirement benefits taxed on your Federal return must be entered on Kansas Schedule S, Part A.

Back to top.


Subtractions from Income

Is my state income tax refund taxable to Kansas?
If you have reported a previous year's state income tax refund on your current Federal income tax return, you must subtract this on your Kansas return by entering the amount of the refund on Kansas Schedule S, Part A.

Are Learning Quest Education Savings Programs taxable to Kansas?
You may reduce the amount of income you pay Kansas Income Tax on by the amount you contribute to the Learning Quest Education Savings Programs up to a maximum of $6,000 per student if you are married filing a joint return, and $3,000 per student for any other filing status. You enter the amount to be subtracted on Kansas Form Schedule S, Part A. Any taxpayer who contributes to the account is entitled to the deduction regardless of whether or not they are the account owner. For more information about Learning Quest, call 1-800-579-2203, or you may visit their web site at www.learningquestsavings.com.

Contributions to another state's qualified 529 tuition program are also eligible for the above described subtractions. For example, a taxpayer with Kansas source income may contribute to any other state's qualified 529 program and still take a deduction on their Kansas income tax return up to the maximum of $6,000 per student for married taxpayers filing a joint and $3,000 per student for any other filing status.

Back to top.


Standard Deduction

What is the single filing status standard deduction?
$3,000
An additional $850 can be claimed if you are 65 years or older. An additional $850 can also be claimed if you are blind.
If you are claimed on another person's return, your parents, for example, the standard deduction would be $500 or the amount of your earned income up to $3,000, whichever is more. Examples of earned income include wages earned from a job or farm income reported on your Federal return. Interest and dividends are not considered earned income.

What is the married filing joint filing status standard deduction?
$7,500
An additional $700 can be claimed if you are 65 years or older. An additional $700 can also be claimed if you are blind.
If your spouse is 65 years or older, you can claim an additional $700. An additional $700 can also be claimed if your spouse is blind.

What is the married filing separate filing status standard deduction?
$3,000
An additional $700 can be claimed if you are 65 years or older. An additional $700 can also be claimed if you are blind.
If your spouse is over 65 years old and is claimed on your return, an additional $700 can be claimed. If your spouse is blind and is claimed on your return, an additional $700 can also be claimed.

What is the head of household filing status standard deduction?
$5,500
An additional $850 can be claimed if you are 65 years or older. An additional $850 can also be claimed if you are blind.

Back to top.


Itemized Deductions

Can I itemize my Kansas deductions?
Only if you itemize deductions on your Federal return.

Back to top.


Credits

Can I take a credit for taxes I paid to another state?
If you are a resident of Kansas but worked in another state and are required to file an income tax return there, you may claim a credit for the taxes paid to that state. You must complete the worksheet for residents in the Kansas tax booklet to determine your credit. Be sure to include a copy of the other state's return with your Kansas return. Copies of the other state's W-2 forms alone are not acceptable. If the other state does not require an income tax return, you will not receive a credit from Kansas.

If you lived in Kansas part of the year and you worked in another state while living here and you are now filing as a nonresident, you may claim a credit for the taxes paid to the other state. Income earned in another state must be reported on Kansas Schedule S, Part B, in the column labeled "amount from Kansas sources." You must complete the worksheet for part year residents in the Kansas tax booklet. Be sure to include a copy of the other state's return with your Kansas return. Copies of the other state's W-2 forms alone are not acceptable. If the other state does not require an income tax return, you will not receive a credit from Kansas.

Please note, credit for taxes paid to other states is based on the other state's actual tax liability, not the other state's withholding.

Can I take a credit if I paid income taxes to a local jurisdiction such as a city?
In Kansas local jurisdictions cannot impose an income tax. If you do pay an income tax to a local jurisdiction in another state, there is no credit allowed for these payments on the Kansas income tax return. Kansas only allows a tax credit for income tax paid to another state or foreign country.

Can I claim an earned income credit?
If you are a Kansas resident and claimed an earned income credit on your Federal return, you can claim an earned income tax credit on your Kansas income tax return.

Nonresidents cannot claim the earned income credit.

How do I calculate the earned income credit?
The Kansas earned income tax credit is seventeen percent of the federal earned income credit. If you do not know the amount of your federal earned income credit by the filing due date, file your Kansas return without claiming the earned income credit and pay any amount due. Once you know the amount of your federal earned income credit, amend your Kansas return to claim the earned income credit.

Back to top.


Payment of Tax

How do I make my individual income tax payment?
If you file using WebFile you can have your payment directly debited from your bank account. This allows you to file now and pay later. Taxpayers do not have the option of direct debit when filing their paper Individual Income Tax (K-40) return, but they can make an Individual Income Tax payment through the Department's web site at https://www.kdor.org/TaxCenter/Default.aspx.

If paying by check send the check or money order with a completed Kansas Payment Voucher (K-40V) for the balance due on your return. The Kansas Payment Voucher (K-40V) must be completed in black or blue ink. Do not staple, tape or attach your payment to the voucher. The payment must be made payable to Kansas Income Tax. Please write your Social Security number on the check or money order and on the voucher. If you filed a joint return include your spouse's name and Social Security number on both your payment and the voucher.

Can I use my credit card to pay my individual income tax?
The Kansas Department of Revenue will accept credit card payments for your individual income tax. To pay by credit card, visit the service provider's website. You will be provided a confirmation number at the end of the payment transaction. This confirmation number and your credit card statement will provide verification of your credit card payment to the Kansas Department of Revenue. A convenience fee will be charged by the service provider based on the amount of tax you are paying. You can find out what the fee is by visiting the provider's web site. The Department of Revenue cannot answer questions regarding your credit card statement. Information on paying your Kansas taxes by credit card.

What if I am unable to pay my individual income tax due?
If you are not able to pay the full amount due, you should file your Kansas income tax return and pay as much as you can by the filing date. Penalties and interest will accrue on any unpaid balance until fully paid. Contact our department at 1-785-368-8222 to make arrangements to pay the remaining balance. Send a Kansas Payment Voucher (K-40V) with each payment being made. Payments must be made payable to Kansas Income Tax. Please write your Social Security number on the check or money order and on the voucher. If you filed a joint return, include your spouse's name and Social Security number on both your payment and the voucher.

Additional Kansas forms are available on the Kansas Department of Revenue's form page. Forms may also be requested by calling the Kansas Taxline at 1-785-368-8222.

Can I make payments if I owe a tax debt ?
Yes. See Payment Plan Request if you owe an individual income tax debt or taxes for your business.

Back to top.


Refunds

Can you direct deposit my individual income tax refund?
Direct deposit is a quick and convenient method to receive your Kansas income tax refund. Direct deposit is available if you use WebFile or Federal / State electronic filing. The Kansas Department of Revenue will deposit your refund in your checking or savings account. Simply provide the Kansas Department of Revenue your bank routing number and account number. You can get this information from your financial institution. The Kansas Department of Revenue uses this information only to deposit your refund. With direct deposit, you can avoid any possible postal delays and long lines at your bank.

How do I check on my current year individual income tax refund?
Normal processing time for a paper return is 16 weeks.

You may check on the status of your current year individual income tax refund by accessing the Web Refund Status application. You will need to provide the Social Security number shown on your return as well as the exact amount of your refund, in whole dollars only.

You may also get this information by calling 1-800-894-0318 using a touch-tone telephone. You will need to provide the Social Security number shown on your return as well as the exact amount of your refund, in whole dollars only.

Refund information regarding prior year tax returns or amended returns is not available using these systems.

Can I credit my individual income tax refund forward?
Your refund, or part of your refund, can be applied to next year's Kansas estimated income tax. The amount you credit forward needs to be claimed on next year's Kansas return as an estimate tax payment.

By state law refunds less than $5 will not be sent to you or directly deposited into your bank account. Therefore, it would be to your benefit to credit forward refunds less than $5 to be claimed as an estimated payment on your next year's Kansas income tax return.

How do I claim a refund for a deceased taxpayer?
You must check the appropriate box below the heading of the paper Individual Income Tax (K-40) indicating the taxpayer is deceased.

If you are a surviving spouse requesting a refund of less than $100, you must enclose ONE of the following with the return:

  • Federal Form 1310 - Statement of person claiming refund due a deceased taxpayer OR
  • Death Certificate OR
  • Obituary statement OR
  • Funeral home notice OR
  • Kansas Decedent Refund Claim (RF-9)

If you are a surviving spouse requesting a refund of over $100, or if a refund of any amount is being requested by someone other than the surviving spouse, you must submit with the return:

How long do I have to file a Kansas Income Tax return in order to claim a refund?
Kansas law provides that if a return was not filed by the original due date, the taxpayer must file the return within 3 years of the original due date (plus extensions) in order to receive a refund. If the return is filed later than 3 years after the original due date - no refund will be issued.

What does it mean when my refund is set off due to a debt?
Kansas law provides that your income tax refund, or part of your refund, can be applied to certain government debts incurred by you. These unpaid debts could include such things as Kansas taxes, back child support, student loans, parking tickets or a city water bill. This will also reduce the amount of the Kansas refund you originally expected. The remaining amount will be refunded to you. If the remaining balance of your refund is less than $5, by Kansas law that amount will not be refunded.

Back to top.


Contribution Programs

What is the nongame wildlife contribution (Chickadee Checkoff Program)?
You may use your refund, or part of your refund, to contribute to the Kansas nongame wildlife improvement program. This donation is tax deductible. The contributions for this program have been used for protecting threatened and endangered species, monitoring bald eagles and peregrine falcon nesting and many other important programs protecting our wildlife.
If you do not have a refund on your return or you have a balance due, you may still donate to this program by writing one check for your balance due plus the amount you wish to contribute to the Kansas nongame wildlife program.

What is the Senior Citizens Meals on Wheels Contribution?
You may use your refund, or part of your refund, to contribute to the Senior Citizens Meals on Wheels Contribution Program. All contributions are used solely for the purpose of providing funds for the Senior Citizens Meals on Wheels Contribution Program. If you do not have a refund on your return, or you have a balance due, you still may donate to this program by writing a check for your balance due plus the amount you wish to contribute to the Senior Citizens Meals on Wheels Contribution Program.

What is the Breast Cancer Research Fund Contribution?
The Breast Cancer Research Fund was created to support research related to the prevention, diagnosis and treatment of breast cancer with the hope of ending the suffering and death cause by this disease. If you do not have a refund on your return, or you have a balance due, you still may donate to this program by writing a check for your balance due plus the amount you wish to contribute to the Breast Cancer Research Fund.

What is the Military Emergency Relief Fund Contribution?
Contributions will be used to help military families with the cost of food, housing, utilities and medical services incurred while a member of the family is on active military duty. If you do not have a refund on your return, or you have a balance due, you still may donate to this program by writing a check for your balance due plus the amount you wish to contribute to the Military Emergency Relief Fund.

Back to top.


Amended Returns

When do I file an amended return?
An amended return is filed when it is necessary to make a correction to your original Kansas tax return.

If you amend your Federal return or your Federal return was changed by the Internal Revenue Service, you must report these changes to the Kansas Department of Revenue. Your amended return must be filed within 180 days of the date the federal adjustments are paid, agreed to or become final, whichever is earlier. To avoid penalties, any additional Kansas tax owed must be paid with interest when filing your amended return.

What form do I use to amend my return?
To report changes to your current Kansas tax return, you must complete the Individual Income Tax (K-40) and check the box for amended return. In addition, check one of the boxes to show the reason for amending.

When filing an amended return include copies of all supporting documentation, such as your amended federal return and additional W-2 forms.

Back to top.


Use Tax

What is Use Tax?
Compensating use tax is due on the purchase price of items purchased from vendors located outside of Kansas and used, stored or consumed within Kansas, upon which no sales tax has been paid. Examples of purchases made without paying Kansas sales tax are goods bought over the internet and from catalogs.

How much is my Use Tax?
If you have purchased items from retailers located outside of Kansas on which no sales tax was paid (including any freight, shipping and handling fees) and the items were used, stored or consumed within Kansas, the purchase is subject to compensating use tax. If you know the actual amount of use tax, enter that amount on the K-40 return. For example, if the sales tax rate in your location is 7.3% and you purchased an item for $35 and the shipping and handling was $1.50 and no sales tax was paid, the use tax amount would be $36.50 X .073 = $2.66. You would round to the nearest whole dollar and enter $3 on form K-40. If you paid Kansas sales tax on all of your purchases, enter zero (0).

Get more information here.

Back to top.


Help with Taxes

Where can I get help with my taxes?
Customers needing help are encouraged to visit the various sections of our website or call the Kansas Taxline at 1-785-368-8222. The Kansas Department of Revenue also provides free assistance in Topeka, on the first floor of the Docking State Office Building at 915 Southwest Harrison. Our hours in Topeka are 8:00 a.m. to 4:45 p.m., Monday through Friday.

Back to top.


Back to the Frequently Asked Questions