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:

Scott State Office Building
120 SE 10th Street
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.

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 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 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

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
January February 15
February March 15
March April 15
April May 15
May June 15
June July 15
July August 15
August September 15
September October 15
October November 15
November December 15
December January 15


Annual Withholding $200.01 to $1200

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

Reporting period: January-December
Due date: January 25

Other Tax-Related Issues

Contact Bob Clelland at or by phone at 785-296-2473 to resolve tax issues.

Bob Clelland, Taxpayer Advocate