Taxpayer Advocate – CPA/PA/EA Webpage
Please click on the subject below to take you to the corresponding information:
- Refund processing updates
- Common tax problems - extensions, amended returns
- Electronic processing issues - downtime, software issues, Fiduciary returns
- Taxpayer Assistance Center and VITA – Voluntary Taxpayer Assistance - Docking Building
- Sales Tax due dates
- Withholding tax due dates
- Penalty and Interest
- Contact the department – Survey/Feedback form: http://www.ksrevenue.org/survey.html
- Report fraud
- Other tax-related issues
Refund processing updates
Only taxpayers are notified by letter regarding adjustments or changes made to their returns. Please be sure to contact your clients periodically regarding issues with their account to see if correspondence has been received from the department.
All notices should be responded to timely, so please encourage your customers to relay tax information to you.
Refunds processed approximately two weeks prior to the end of the fiscal year, June 30, will not be transmitted until after the star of the new fiscal year, July. This is an annual accounting event as the state closes the prior year’s accounts.
Common tax problems
Extensions of Time
Extensions are allowed only to file tax returns, not to pay balances due. The federal extension (Form 4868) is accepted by the State of Kansas. Please enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return.
To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will owe interest and penalty on any balance due.
Always pay taxes and interest to avoid penalties from being assessed.
You must file an amended Kansas return when: 1) an error was made on your Kansas return, 2) there is a change (error or adjustment) on another state’s return, or 3) there is a change (error or adjustment) on your federal return. In the Amended Return section of Form K-40, mark the box that explains the reason for amending your 2016 Kansas return.
Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed. Refer to the Kansas Department of Revenue’s website for annual interest rates.
AMENDED FEDERAL RETURN (1040X): If you are filing a 1040X for the same taxable year as this amended return, you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return. If your 1040X is adjusted or disallowed, then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter.
If you did not file a Kansas return when you filed your original federal return, and the federal return has since been amended or adjusted, use the information on the amended or adjusted federal return to complete your original Kansas return. A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes.
FEDERAL AUDIT: If a previously filed federal return was not correct, or if your original return was adjusted by the IRS, amended returns or copies of the Revenue Agent’s Reports must be submitted within 180 days of the date the federal adjustments are paid, agreed to, or become final, whichever is earlier. Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary).
Deceased Taxpayers – RF-9
If you are the survivor or representative of a deceased taxpayer, you MUST provide Form RF-9 before a refund can be issued. This form should be fully completed and signed by the claimant and/or other responsible party. Along with this form you must also provide proof of death and any court documents if applicable.
Electronic processing issues
Electronic filing downtimes
Normally during the last month of November, Electronic filing will be shut down for the 2015 tax year (2016 tax season) annual returns. Corporate income tax electronic filing will be shut down normally during the last week of December for the 2015 tax year (2016 tax season).
Taxpayer Assistance Center and Voluntary Income Tax Assistance (VITA)
Taxpayer Assistance Center email: email@example.com
Scott State Office Building
120 SE 10th Street
Topeka, KS 66612-1103
The assistance center is open Monday through Friday 8 a.m. to 4:45 p.m. The center is closed on all state holidays.
Voluntary Income Tax Assistance is available beginning Jan. 25 at the Docking State Office Building, 915 SW Harrison St., Room 163. The Docking site will be open 8 a.m. to 3 p.m., Monday through Friday through the April 15 filing deadline.
Sales and withholding tax Information:
- You must file even if the amount is zero
- KW3 annual reconciliation of withholding remitted must be submitted.
- Even if no withholding was remitted, an annual report must be completed.
- W2s – Do not mail with income tax returns. If W2s are necessary, a written request for the W2s will be sent to the taxpayer (not the preparer).
Sales return due dates
|Annual Tax Due||Filing Frequency||Return Due Date|
|$0.00—$80.00||Annual||On or before January 25th of the following year.|
|$80.01—$3,200.00||Quarterly||On or before the 25th of the month following the end of the calendar quarter— April 25, July 25, October 25, January 25.|
|$3,200.01—$32,000.00||Monthly (Seasonal)||On or before the 25th of the following month—a March return is due by April 25|
|$32,000.01 and above||Prepaid Monthly||First 15 days liability is due on or before the 25th of that month.|
Due Dates for Withholding Tax Deposit Reports
If a due date falls on a Saturday, Sunday or legal holiday, use the next regular workday
Annual Withholding $100,000.01 and Above - Reports are due within three banking days of the 7th, 15th 21st and the last day of the month.
Annual Withholding $8,000.01 to $100,000.00
|Reporting Period||Due Date|
|Jan 1-15||Jan 1-15|
|Jan 16-31||Feb 10|
|Feb 1-15||Feb 25|
|Feb 16-28||Mar 10|
|Mar 1-15||Mar 25|
|Mar 16-31||Apr 10|
|Apr 1-15||Apr 25|
|Apr 16-30||May 10|
|May 1-15||May 25|
|May 16-31||Jun 10|
|Jun 1-15||Jun 25|
|Jun 16-30||Jul 10|
|Jul 1-15||Jul 25|
|Jul 16-31||Aug 10|
|Aug 1-15||Aug 25|
|Aug 16-31||Sep 10|
|Sep 1-15||Sep 25|
|Sep 16-30||Sep 10|
|Oct 1-15||Oct 25|
|Oct 16-31||Nov 10|
|Nov 1-15||Nov 25|
|Nov 16-30||Dec 10|
|Dec 1-15||Dec 25|
|Dec 16-31||Jan 10|
Annual Withholding $1,200.01 to $8,000
|Reporting Period||Due Date|
Annual Withholding $200.01 to $1200.00
|Reporting Period||Due Date|
|January, February, March||April 25|
|April, May, June||July 25|
|July, August, September||Oct 25|
|October, November, December||January 25|
Annual Withholding $.00 to $200.00
Reporting period: January-December Due date: January 25
Other Tax-Related Issues
Contact Bob Clelland at firstname.lastname@example.org or by phone at 785-296-2473 to resolve tax issues.