Frequently Asked Questions About Individual Income
Extension of Time to File
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.
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.
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 Tax Notice 09-12.
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.
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:
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.
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
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.
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.
Taxpayer(s) must have a valid social security number for the entire tax year for which the credit is claimed. This provision does not apply to dependant children of the taxpayer(s).
Retirement Contributions and Benefits
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.
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.
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?
Subtractions from Income
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.learningquest.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.
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.
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.
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.
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 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.
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.
Payment of Tax
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.ks.gov/Apps/KCSC/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.
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.
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.
Refund information regarding prior year tax returns or amended returns is not available using this system.
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.
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:
- Proof of death which can be a death certificate, obituary statement or funeral home notice AND
- Kansas Decedent Refund Claim (RF-9)
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.
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.
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).