Taxpayer Advocate

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Refund processing updates

Only taxpayers are notified by letter regarding adjustments or changes made to their returns. Preparers should be sure to contact their clients periodically regarding issues with their account to see if correspondence has been received from the department.

All notices should be responded to timely.

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.

Amended returns

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 tax year annual returns. Corporate income tax electronic filing will be shut down normally during the last week of December.

Taxpayer Assistance Center

Taxpayer Assistance Center email: KDOR_tac@ks.gov

Scott State Office Building
120 SE 10th Avenue
Topeka, KS 66612-1103
Phone: 785-368-8222

The assistance center is open Monday through Friday 8 a.m. to 4:45 p.m. The center is closed on all state holidays.

Other Tax-Related Issues

Contact Bob Clelland at KDOR_taxpayer.advocate@ks.gov or by phone at 785-296-2473 to resolve tax issues.

Bob Clelland, Taxpayer Advocate