States / Kansas

Kansas

Last checked Oct 22, 2026

Kansas practitioners use about five state logins for tax and payroll work, run by the Department of Revenue, the Department of Labor, the Secretary of State and the Kansas.gov portal. The Department of Revenue runs its own tax system. In 2017 and 2018 it signed two no-bid, ten-year contracts with CGI, which legislative staff valued at $114.5 million and which were paid partly out of the extra revenue the work produced; the Kelly administration terminated both in May 2019, saying CGI could not perform them, and the work came back in house. KanView shows $35.5M paid to CGI. Unemployment insurance moved off a 1970s mainframe in November 2024, when the Department of Labor launched UITE, built by Tata Consultancy Services after a 2021 request for proposals; the state's IT office listed the project at $43.1 million, and KanView shows $34.0M paid to TCS through June 2026. An earlier attempt, begun in 2004 with BearingPoint and then IBM, was cancelled in December 2011 after about $51 million was spent. Legislative Post Audit estimated about $700 million in potentially fraudulent pandemic unemployment payments. Business information reports are filed in the Secretary of State's eForms system and new hires are reported to the Department of Labor. Kansas has no state paid family and medical leave program; a 2026 bill to create one died.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Laura Kelly
    • Secretary of Revenue: Mark A. Burghart Kansas Department of Revenue
    • Secretary of Labor: Amber Shultz Kansas Department of Labor
  • Secretary of State: Scott Schwab Kansas Secretary of State
• Boards
  • Board Chair, INK Board of Directors: Kyle Niemann Information Network of Kansas
  • Executive Director: Murray McGee Information Network of Kansas

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Kansas employer numbers: the Department of Revenue (the withholding tax account number, built from the FEIN) and the Department of Labor (the unemployment insurance Employer Account Number, in the KDOL Employer Portal at KansasLabor.gov). Kansas has no state paid family and medical leave or disability insurance program with its own employer account. The Department of Labor's main website (dol.ks.gov) returned 403 to every automated read, so the UI number's details come from the Employer Portal itself and from KDOL testimony to the Legislature.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Kansas Department of Labor

Kansas's taxable wage base is $15,100 for 2026, the first year it is indexed: 25% of the statewide average annual wage for 2026 and 2027, rising in steps to 40% by 2030. The 2027 dollar figure was not found. New employers pay 1.75% (5.55% in construction), set by statute.

Taxable wage base

2027: not published
2026: $15,100
2025: $14,000
Indexed from 2026: for contributing rated employers in rate groups 0 to N11, a percentage of the statewide average annual wage for the previous calendar year (computed July 1), rounded to the nearest $100: 25% for 2026 and 2027, 30% for 2028, 35% for 2029, 40% for 2030 and 2031, then 40%, or 45% if any of rate schedules G to M is in effect for five consecutive years after 2031 (K.S.A. 44-703(o)(2)). It was a fixed $14,000 for 2016 to 2025. source Public record

New employer rate

2026: 1.75% Construction: 5.55%. Applies until the account has 24 consecutive months of chargeable experience. An employer not doing business in Kansas before July 1, 2014 may elect, in writing within 30 days after notice of Kansas liability, the rate tied to its reserve ratio in its former state, but not less than 1%, if it meets the statute's conditions (K.S.A. 44-710a(a)(1)(B)). DOL's July 2026 Significant Provisions also lists 1.75% for Kansas. source Public record

Rate range

2026: 0% to 6.95%, One of standard schedule G, solvency schedules H to M or credit schedules A to F, chosen each year by the trust fund's average high cost multiple (K.S.A. 44-710a(a)(4)(C)); the schedule in effect for 2026 was not confirmed Minimum and maximum from the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026 (KDOL's site was blocked); DOL notes the range covers experience rated employers only, without surtaxes or surcharges. Under the standard schedule, positive balance employers run from 0.0% (rate group 0) to 5.55% (group 27) and negative balance employers from 5.85% (N1) to 8.35% (N11), before the solvency adjustment of up to 2.0 percentage points either way (Kansas Legislative Research Department, August 2026). source Public record

Rate notices

On or before November 30 of the year before the rate year (K.S.A. 44-710b(a)).. Protest: File an application for review and redetermination within 15 days after the notice is mailed (or delivered) (K.S.A. 44-710b(a)). source Public record

Voluntary contributions

Allowed, Only during the 90 days after rate notices are mailed, and paid within the first 120 days of the rate year (K.S.A. 44-710a(c)) source Public record

Filing

KDOL Employer Portal (UITE, Wage and Tax Reporting System) source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state for 2025 or any earlier year from 2010. source Public record

Recent and coming changes

• Jan 1, 2026 Taxable wage base indexed to the statewide average annual wage, replacing the fixed $14,000: 25% for 2026 and 2027 ($15,100 for 2026). source Public record
• Jan 1, 2028 Wage base percentage rises to 30% of the statewide average annual wage. source Public record

The Department of Labor's website (dol.ks.gov) returned 403 to every automated read, and the Employer Portal at KansasLabor.gov is a login page, so the figures here come from the statutes and from the Kansas Legislative Research Department's August 2026 summary. The indexed wage base in K.S.A. 44-703(o)(2) is written for contributing rated employers assigned rate groups 0 to N11. DOL's July 2026 Significant Provisions lists the same $15,100 wage base and a 0.00% to 6.95% rate range for Kansas.

Not confirmed: 2027 taxable wage base in dollars (25% of the 2026 computation of the statewide average annual wage): not found; dol.ks.gov returned 403. Which rate schedule (A to M) is in effect for 2026 and 2027: not found; the 2026 range comes from DOL's July 2026 summary, and 2027 is not yet published. Quarterly report form name (the existing site data mentions K-CNS 100), due dates and any electronic filing mandate: KDOL pages blocked (403). Whether Kansas charges any separate assessment with UI tax: none found in K.S.A. 44-710a (whose title notes the employment security interest assessment fund was abolished); not confirmed on KDOL pages. Needs a browser: https://www.dol.ks.gov/employers/employer-services and the KDOL tax rate pages.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Kansas requires its own certificate, Form K-4; an employee with no K-4 on file is withheld at the single rate with no allowances. A supplemental payment stated separately is withheld at 5% when federal withholding on it is figured as a percentage. Kansas tax is withheld on wages for services performed in Kansas with no day or dollar threshold in the Department's guide, deposits run on five frequencies set by annual withholding, and every KW-5 report and payment must be made electronically.

Withholding certificate

Form K-4, Kansas Employee's Withholding Allowance Certificate (Rev. 7-24). When an employee is hired or taxable payments begin; a new K-4 should be filed whenever the employee's marital status or number of exemptions changes. Form W-4 is still used for federal withholding. With no certificate on file: If an employee does not complete a K-4, the employer must withhold at the single rate with no allowances. An employee who claims exemption from federal withholding is also exempt from Kansas withholding. To claim exempt status on the K-4, the employee must verify with the Department that last year there was a right to a full refund because of no tax liability and this year there will be no liability. source Public record

Supplemental wages

2026: 5%. Kansas follows the method used at the federal level. If supplemental and regular wages are added together for federal withholding, figure Kansas withholding on the total. If the supplemental wage is stated separately and federal withholding is figured as a percentage of the payment, withhold Kansas tax at 5% of the gross payment. source Public record

Withholding tables

Tables for Percentage Method of Kansas Withholding and wage bracket tables (For wages paid on and after July 1, 2024), with the Withholding Tax Guide KW-100 (Rev. 10-24) (2026). The tables in force since July 1, 2024 use two rates, 5.2% and 5.58%. The Department's notices say SB 269 (2025) did not trigger a rate reduction for tax year 2026 or tax year 2027, so no new rates were published. Wage bracket tables: https://www.ksrevenue.gov/pdf/whtables.pdf

Reciprocity

No reciprocal agreements. The Department's guide describes no reciprocal agreement. For a Kansas resident working in another state, the employer withholds the Kansas amount less the withholding required by the other state; if the other state's withholding is more, no Kansas withholding is due. source Public record

Nonresidents working here

No day or dollar threshold is stated: employers must withhold when wages are paid for services performed in Kansas. A nonresident working only in Kansas is withheld on total wages as if a resident; one working inside and outside Kansas is withheld on a Kansas services percentage, and may use Form K-4C to allocate. KW-100, Nonresidents of Kansas. source Public record

Deposits and returns

• quad-monthly: Annual withholding of $100,000.01 and above. Due Within three banking days of the 7th, 15th, 21st and the last day of the month
• semi-monthly: Annual withholding of $8,000.01 to $100,000.00. Due Period 1 to 15 due the 25th; period 16 to month end due the 10th of the next month
• monthly: Annual withholding of $1,200.01 to $8,000.00. Due 15th of the following month
• quarterly: Annual withholding of $200.01 to $1,200.00. Due 25th of the month after the quarter (April 25, July 25, October 25, January 25)
• annual: Annual withholding of $.00 to $200.00. Due January 25

Form KW-5, Withholding Tax Deposit Report, for each reporting period on the dates above, even when no Kansas tax was withheld; annual filers still file a KW-5. The annual return KW-3 and W-2 filing are covered on the information returns page. Kansas withholding tax reports must be filed and payment made electronically (KCSC filing with ACH debit, or ACH credit with an EF-101 authorization). The initial frequency comes from the estimate on the business tax application; frequencies are set by K.S.A. 79-3298(a), reviewed late in the year, and changes take effect January 1. KDOR Customer Service Center (KCSC) source Public record

Annual reconciliation

KW-3, due January 31. With the W-2 and 1099 filing rules

Recent and coming changes

• Jul 1, 2024 Withholding rates of 5.2% and 5.58% for wages paid on or after July 1, 2024. source Public record
• SB 269 (2025) provides contingent income tax rate reductions when revenues exceed inflation-adjusted base year revenues; the Department says there will be no rate reduction for tax year 2026. source Public record
• Under the same law (K.S.A. 79-32,110c), Notice 26-11 (October 15, 2026) says there will be no rate reduction for tax year 2027. source Public record

The Withholding Tax Guide KW-100 (Rev. 10-24) is the current guide on the Department's forms page. Management and consulting fees paid to a nonresident for services physically performed in Kansas are withheld at 5%.

Not confirmed: Local taxes: the Department's withholding guide mentions no local income tax withheld by employers; no other primary source was checked. Military spouse exemption: neither KW-100 nor the K-4 describes one; not confirmed. Convenience of the employer rule: no statute, regulation or agency statement found.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Kansas gives residents a credit on Form K-40, line 13 for income tax paid to another state (including its local political subdivisions, DC, U.S. territories and foreign countries) on income included in Kansas adjusted gross income, figured on a worksheet in the instructions. A part-year resident completes Schedule S, Part B, and the tax on all income is multiplied by the nonresident allocation percentage, so income earned while a nonresident from non-Kansas sources is kept out by allocation; a part-year resident filing as a nonresident can still claim the credit on resident-period income. The credit is for residents only (no reverse credit), and Kansas is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Worksheet for Residents in the Form K-40 instructions (no separate schedule). Line: Form K-40, line 13 (Credit for taxes paid to other states). Limit: The lesser of the 2025 income tax actually paid to the other state (including its political subdivisions) or the Kansas tax (K-40, line 12) multiplied by the percentage of Kansas adjusted gross income derived from the other state (income from the other state included in KAGI, divided by KAGI). The tax liability is not the tax withheld. Covers: Income tax paid to another state and to any of its local political subdivisions; "state" includes the District of Columbia, Puerto Rico, any U.S. territory or possession, and any foreign country or its political subdivision. No entry for income from a state that has no income tax. Yes: tax paid to the other state's local political subdivisions counts, with the local return (or a completed local return showing the tax if none was required). Foreign taxes: Yes, but the credit for foreign taxes is first limited to the foreign tax paid less the federal foreign tax credit allowed; no credit if the foreign tax was claimed as an itemized deduction on the federal return. Enclose federal Form 1116 if completed. Pass-through entity taxes: Yes: income tax paid to another state by an S corporation or partnership that is included in a resident member's KAGI is treated as income tax paid by the resident (K.S.A. 79-32,111(c)). Attach: A copy of the other state's tax return and supporting schedules; copies of the other state's W-2 forms are not acceptable. Complete a worksheet for each state and enter the total on line 13. K.S.A. 79-32,111. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Schedule S, Part B figures what percent of total income from all sources is from Kansas sources: the federal column against the Kansas source column. Kansas source income includes all income earned while a Kansas resident plus Kansas source income while a nonresident. Line B23 (modified Kansas source income on line B21 divided by KAGI on line B22) is the nonresident allocation percentage, entered on K-40 line 9 and multiplied by the tax on line 8 to give the nonresident tax on line 10. Form K-40 with Schedule S, Part B (Income Allocation for Nonresidents and Part-Year Residents). Line: Schedule S, line B23; Form K-40, lines 9 and 10. source Public record

Part-year residents: credit for the period of residence

Available. A part-year resident filing as a nonresident may claim the credit if total income reported to Kansas includes income earned in the other state while a Kansas resident and tax was required to be paid on it. The worksheet takes the lesser of the other state's tax times (income earned in the other state while a Kansas resident divided by the other state's adjusted source income) or the Kansas tax times (that income divided by modified Kansas source income, line B21). Worksheet for Part-Year Residents filing as Nonresidents, entered on Form K-40, line 13. source Public record

Nonresidents: reverse credit

No. The statute allows the credit to a resident individual, resident estate or resident trust only; the instructions give worksheets for residents and for part-year residents filing as nonresidents. Nonresidents pay Kansas tax at the nonresident allocation percentage. source Public record

Local income taxes

The line 13 credit includes income tax paid to the other state's local political subdivisions; no separate local credit. source Public record

Multistate Tax Compact

Compact member. source Public record

Other interstate rules

• A part-year resident electing to file as a nonresident must include as Kansas income any items received while a Kansas resident, whether or not from Kansas sources, plus Kansas source income while a nonresident. source Public record
• Military: active and reserve duty pay is taxable only to the state of legal residency; a nonresident service member stationed in Kansas subtracts military compensation on Schedule S, line A15. source Public record

Tax year 2025 Form K-40 instruction booklet (ip25). Reciprocity is covered in the withholding data (none). The MTC page cites the Compact's enactment at Kan. Stat. Ann. 79-4301.

Not confirmed: The booklet speaks of a part-year resident "electing to file as a nonresident"; whether a part-year resident may instead file as a full-year resident, and how the credit then works, was not confirmed in words. Whether Kansas follows UDITPA or the Compact's apportionment article for corporate income was not confirmed from the statute text.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form K-120 no later than one month after the federal due date (May 15, 2026 for calendar 2025), but any tax is due April 15, 2026; a federal extension is accepted with no Kansas form. Partnerships and S corporations file Form K-120S one month after the federal due date (April 15, 2026 for calendar 2025). Every business on file with the Secretary of State submits an information report every two years (even or odd years, matching the year it formed), due April 15 for for-profit businesses ($90 online, $110 on paper) and June 15 for not-for-profit businesses ($80); a business that misses the three-month delinquency period forfeits.

Corporate return

Corporate income tax. Form K-120, Kansas Corporation Income Tax. Due: Calendar year: no later than one month after the due date established under the federal Internal Revenue Code, including any applicable extension granted by the IRS; payment of any liability is due April 15, 2026. If any due date falls on a Saturday, Sunday or legal holiday, substitute the next regular workday. For tax year 2025: May 15, 2026. Fiscal years: Fiscal year: filed no later than one month after the federal due date, including any federal extension; payment is due no later than the 15th day of the fourth month following the end of the tax year. source Public record

Corporate extension

Federal extension accepted. Six months with federal Form 7004 (enclose a copy with the K-120); the return is then due one month after the federal extended due date. None: Kansas does not have a separate extension request form; extension payments use voucher K-120V. An extension of time to file is not an extension to pay; interest is due on any balance even with an extension, and no penalty is assessed if 90% of the tax is paid by the original due date.

S corporations

Form K-120S, Kansas Partnership or S Corporation Income (one return for both). Due: Calendar year: no later than one month after the federal due date, including any federal extension; payment of any liability is due April 15, 2026. Fiscal year: no later than the 15th day of the fourth month following the end of the tax year. For tax year 2025: Apr 15, 2026. Six months with federal Form 7004 (enclose a copy with the K-120S); Kansas has no separate extension request form. An extension of the K-120S does not extend the owners' Form K-40. source Public record

Partnerships

Form K-120S, Kansas Partnership or S Corporation Income, required of every partnership with income or loss from Kansas sources regardless of amount. Due: Calendar year: no later than one month after the federal due date, including any federal extension; fiscal year: no later than the 15th day of the fourth month following the end of the tax year. For tax year 2025: Apr 15, 2026. Six months with federal Form 7004 (enclose a copy); no separate Kansas extension form. source Public record

Individuals

Form K-40. For tax year 2025: Apr 15, 2026. A federal Form 4868 extension is accepted (enclose a copy with the K-40); Kansas has no separate extension request form. The extension does not extend the time to pay. source Public record

Annual report

Filed with the Kansas Secretary of State, Business Services Division through Business Filing Center (File Information Report).

Fees are from the Secretary of State's information report forms (IFP for-profit corporation, ILC LLC, ILP LP, ILL LLP, INP not-for-profit). A series of an LLC files on paper and cannot file online. A registered charity separately renews with the Attorney General each year.

Recent and coming changes

• Information reports are filed biennially (even or odd years, set by the year of formation or registration); K.S.A. 17-7505, the foreign corporation report, carries this rule after its amendment by L. 2024, ch. 45 source Public record

K.S.A. 79-3221(c)(2) sets the corporate rule: a corporate return is filed no later than one month after the federal due date, including federal extensions, with no Kansas extension request needed. The calendar 2025 dates here count one month from the federal statutory dates (April 15, 2026 for Form 1120; March 15, 2026 for Forms 1065 and 1120-S); the instructions do not say whether the one month runs from March 16, the weekend-adjusted federal date, which would make the K-120S date April 16. No change to these due dates for tax year 2026 was found.

Not confirmed: Late fee for a late information report: none found on the Secretary of State's page or forms. The effective date of the move to biennial information reports: the statute's history ends 'L. 2024, ch. 45' with a July 1 effective date, not confirmed from the session law. K-120S calendar 2025 date: April 15 or April 16, 2026, depending on whether the one month runs from the statutory March 15 federal date or the weekend-adjusted March 16.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Every Kansas withholding report and payment must be made electronically, and sales and use tax from Streamlined model 1, 2 and 3 sellers must be remitted electronically; the Secretary may also require EFT from taxpayers with more than $45,000 a year in sales or withholding tax. Late filing or late payment of income and sales tax carries one penalty of 1% a month up to 24%, and withholding has its own graduated 2% to 15% late payment penalty. Interest is 8% a year for 2026 (.67% a month) and 8% for 2027.

Interest on unpaid tax

The federal underpayment rate under IRC 6621(a)(2) in effect on July 1 of the preceding year, plus one percentage point, fixed annually for the calendar year (K.S.A. 79-2968). The Department states it monthly: 8% a year is .67% per month or fraction of a month. The 2027 figure comes from the Division of Property Valuation memo of June 16, 2026, which gives the K.S.A. 79-2968 rate for calendar year 2027 as 8%. Withholding interest starts only after February 1 of the following year (the KW-3 due date). Compounding: Interest is computed on the tax only, not on penalty or on interest itself. K.S.A. 79-2968; K.S.A. 79-3228; K.S.A. 79-3615(a). source Public record

When tax must be paid electronically

• Withholding: All withholding: Kansas withholding tax reports must be filed and payment of tax made electronically. Methods: KDOR Customer Service Center (KCSC) filing with ACH debit, or ACH credit initiated through the taxpayer's bank; electronic payments must settle on or before the due date; credit card through third-party vendors. KCSC login with an access code for each tax account (785-368-8222 or kdor_businesstaxeservice@ks.gov); ACH credit requires a completed EF-101 authorization. source Public record
• Sales and use: All sales and use tax remittances from model 1, 2 and 3 sellers (Streamlined Sales Tax sellers). Methods: Electronic remittance. source Public record
• Other: sales, withholding and other taxes (statutory authority): The Secretary may require EFT from any taxpayer whose total sales tax liability, or total withholding tax liability, exceeds $45,000 in any calendar year, and from any person owing other taxes or fees. Methods: Wire transfer through the federal reserve system or any other means the Secretary establishes with the State Treasurer's approval. Penalty for paying another way: Failure to make the payment timely in immediately available funds, or to provide evidence of payment timely, subjects the taxpayer to penalty and interest as for delinquent or deficient tax payments. source Public record

Penalties

Late filing

Covers: Individual, fiduciary and corporate income and privilege tax (K.S.A. 79-3228) and retailers' sales and compensating use tax (K.S.A. 79-3615), for tax years ending after 12/31/2001. 1% of the unpaid balance of tax due for each month or fraction of a month the failure to file or pay continues. Maximum: 24% in the aggregate; on a field audit assessment where the return was filed and the tax shown paid, 1% a month up to 10% (25% if the underpayment came from failure to make a reasonable attempt to comply). K.S.A. 79-3228(c); K.S.A. 79-3615(d). source Public record

Late payment

Covers: Income tax and sales and use tax (withholding has its own schedule; see otherPenalties). 1% a month (or fraction) of the unpaid balance from the original due date. For individuals, if 90% of the liability is paid by the original due date an automatic extension applies and no penalty is assessed, but interest is still due. Maximum: 24%. One penalty: the statute imposes a single 1% a month addition when a taxpayer fails to file a return or pay the tax, so filing late and paying late do not stack. For sales tax, interest and the 1% a month penalty apply in addition to any other penalty in K.S.A. 79-3615. K.S.A. 79-3228(c); K.S.A. 79-3615(d) and (f). source Public record

Estimated tax, individuals

Charged as penalty. Figured on Schedule K-210 at the annual interest rate for each period: 9% through 12/31/2025 and 8% from 1/1/2026 on the 2025 schedule. Safe harbor: No penalty if withholding and estimated payments equal or exceed 100% of the prior year's tax liability or 90% of this year's tax (66 2/3% for farmers and fishers); a penalty may be due only if tax less withholding and credits is $500 or more. Form: Schedule K-210. source Public record

Estimated tax, corporations

Charged as penalty. Figured on Schedule K-220 at the annual interest rate for each period: 9% through 12/31/2025 and 8% from 1/1/2026 on the 2025 schedule. Safe harbor: Cumulative installments of 25%, 50%, 75% and 100% of the lesser of 90% of this year's tax or the prior year's tax liability, or the annualized income exception. Required when Kansas tax can reasonably be expected to exceed $500; not required in a corporation's first year of existence in Kansas. Form: Schedule K-220. source Public record

Penalty relief

When the failure to comply was due to reasonable causes, the Secretary or the Secretary's designee may waive or reduce any of the penalties and may reduce the interest rate to the federal underpayment rate, upon making a record of the reasons. No penalty applies to an underpayment reported and paid with an amended income tax return filed before an examination. A Petition for Abatement may reduce a final tax debt for doubt of collectability or validity. How: Petition for Abatement package (petition, financial statement, waiver of confidentiality for abatements of $5,000 or more, power of attorney if represented) with a $50 non-refundable application fee; no penalty waiver form was found. Time limit: For a Petition for Abatement, all required returns must be filed and current estimated payments made, and the taxpayer may not be in an open bankruptcy proceeding. source Public record

Other penalties

• Withholding paid late (KW-5 and KW-3 underpayment). 2% of the underpayment if remitted 1 to 5 days late, 5% if 6 to 15 days, 10% after 15 days, 15% after 15 days and more than 10 days after a Department notice, plus an additional 1% a month on the unpaid balance up to 24%. A return filed on time without payment has the same penalties as a late one. source Public record
• Withholding return not filed within 20 days after written notice from the Director of Taxation. 50% penalty, in addition to the KW-5 and KW-3 underpayment penalties. source Public record
• Income tax return not filed within 20 days after notice from the Director. 50% of the unpaid balance of tax due, with the tax figured from the best available information. source Public record
• Fraud (sales tax). 50% of the unpaid balance of tax due. source Public record
• Fraud (income tax). A penalty equal to the unpaid balance of tax due, plus interest; also a misdemeanor. source Public record
• Not paying by EFT when required under K.S.A. 75-5151. Penalty and interest as for delinquent or deficient tax payments. source Public record

Recent and coming changes

• Jan 1, 2027 The K.S.A. 79-2968 interest rate for calendar year 2027 is 8%, unchanged from 2026 (Division of Property Valuation memo, June 16, 2026). source Public record

The 2027 rate is taken from the Department's property tax memo, which states the K.S.A. 79-2968 base rate; the state tax interest page had not yet listed a 2027 line when checked.

Not confirmed: Whether the Department has actually exercised its K.S.A. 75-5151 authority to require EFT from sales tax or other taxpayers above $45,000 (beyond withholding) was not confirmed on a Department page. Corporate income tax and individual estimated payment e-pay mandates: none found. A dollar penalty for not paying electronically was not found; the statute applies the delinquent penalty and interest. Dishonored payment penalty: not found. No penalty waiver form or first-time abatement policy found; the Department page for requesting a reasonable cause waiver was not located. The ksrevenue.gov penalty and interest page does not yet show a 2027 line; confirm the 2027 rate there in January.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

No Kansas statute, regulation or Department of Revenue guidance was found that adopts IRS disaster postponements, and no disaster relief page or notice was found. Kansas income tax returns are due by the federal due date including extensions the IRS grants (one month later for corporations), but the statute does not mention disasters. Relief otherwise rests on penalty waivers for reasonable cause or for circumstances that allow waiver under the federal Internal Revenue Code, and on governor executive orders such as the 2020 COVID-19 order.

When the IRS postpones deadlines

No standing rule found K.S.A. 79-3221(c)(3): a taxpayer filing a return other than a corporate return "shall file the return in the office of the director of taxation not later than the due date established under the federal internal revenue code, including any applicable extensions granted by the internal revenue service". K.S.A. 79-3221(c)(2) gives corporate returns until one month after that federal due date. The statute does not say whether an IRS disaster postponement counts as such an extension, and it addresses filing, not payment. Not stated. K.S.A. 79-3221(c). source Public record

Taxes covered

Not stated. K.S.A. 79-3221(c) concerns income tax returns only. source Public record

State-declared disasters

By governor executive order under a state of disaster emergency, as in 2020: Executive Order 20-13 extended tax filing deadlines to July 15, 2020 and waived interest and penalties for returns and payments made by then, to bring Kansas procedures in line with IRS measures for COVID-19. No standing rule for weather or other disasters was found. source Public record

How to get relief

No disaster claiming procedure found. Penalties: K.S.A. 79-3228(g)(1): the secretary or designee may waive or reduce income tax penalties for reasonable cause. K.S.A. 79-3268c: the secretary or designee shall waive a civil penalty on any tax the Department administers upon finding any circumstance allowing waiver of civil penalties under the federal Internal Revenue Code as in effect on Jan. 1, 2002. source Public record

Where relief is posted

No disaster relief page found; Kansas Department of Revenue news releases

Other disaster tax rules

• Kansas Disaster Utilities Response Act (2015 SB 109, Notice 15-12): after a governor, local or presidential disaster or emergency declaration, an out-of-state business doing disaster or emergency work on critical infrastructure is not subject to state registration or to state or local taxes such as income, withholding, sales and use tax on equipment used during the response. source Public record

The Department's current and prior tax notice lists have no disaster relief notice other than Notice 15-12. A 2022 wildfire press release listed on the news page (fees for farmers and ranchers) returned the site's page-not-found page.

Not confirmed: Whether KDOR treats an IRS disaster postponement as an "extension granted by the internal revenue service" under K.S.A. 79-3221(c), and whether it ever extended payment deadlines for an IRS disaster, was not found in any primary source. Whether K.S.A. 79-3268c has been applied to IRS disaster relief was not found. Sales and use tax, withholding and other taxes: no disaster rule found. Property tax relief for disaster-damaged property (administered by counties) was not researched.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $23.1B; Individual income tax payments and SECA tax $7.3B; Business income taxes $1.7B; Excise taxes $520M; Estate and trust income tax $387M; Railroad retirement tax $147M; Estate tax $137M; Unemployment insurance tax $73M; Gift tax $65M. source Public record

Filers moving in and out, 2022 to 2023

39,767 returns (70,469 people) with $2.6B of income moved in from other states; 43,039 returns (74,517 people) with $2.9B moved out, a net loss of $0.4B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Kansas Department of Labor

Kansas's minimum wage is $7.25 an hour, fixed in K.S.A. 44-1203 since January 1, 2010, with no index and no scheduled change for 2027. The state law does not apply to employers and employees covered by the federal Fair Labor Standards Act, who follow the federal $7.25. Tipped employees get a cash wage of at least $2.13, and state law bars cities and counties from setting a higher minimum wage.

Rate

$7.25 from Jan 1, 2010 In effect since January 1, 2010; no change in 2026.
$7.25 from Jan 1, 2010 No scheduled change: the statute fixes $7.25. source Public record

How it is set

Fixed in law K.S.A. 44-1203 (L. 2009, ch. 115) source Public record

Other rates

• Employers and employees covered by the federal Fair Labor Standards Act are outside the state law and follow the federal minimum wage ($7.25): $7.25 (2026) source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 Cash wage of at least $2.13; if wages and tips fall short of $7.25 the employer pays the difference. Tip credit is the difference from $7.25.
2027: cash wage $2.13, tip credit $5.12 No scheduled change. source Public record

Youth and training wages

No youth rate is set; persons 18 or younger employed on an occasional or part-time basis (under 40 hours a week) are outside the state law's definition of employee (K.S.A. 44-1202(e)(6)). source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

K.S.A. 12-16,130 (L. 2013, ch. 86) bars a city, county or local government unit from requiring an employer to pay more than the minimum wage unless state or federal law requires it. The Legislature's statute page lists 2025 to 2026 bills to raise the Kansas minimum wage (to $15 and to $16 an hour); the statute text is unchanged at $7.25. The U.S. Department of Labor's state table also lists Kansas at $7.25. No state exempt salary threshold was found.

Not confirmed: The Kansas Department of Labor website (dol.ks.gov) returned Access Denied to a plain request; not bypassed. The Department's own minimum wage page, poster name and URL, and any agency statement of the rate are unconfirmed. The status of the 2025 to 2026 bills to raise the minimum wage was not checked beyond the current statute text.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Kansas has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no 2026 or 2027 contribution rate, wage base, employer or employee share, or separate report. No voluntary state program was found. HB 2598 of the 2026 session, which would have enacted a Kansas paid family leave act, died.

HB 2598 (2025 to 2026 Legislature), "Enacting the Kansas paid family leave act," is marked Died on the Legislature's bill page. The Kansas Department of Labor site (dol.ks.gov) returned 403 to automated reads in earlier research, so no agency statement was sought there.

Not confirmed: No Kansas agency page or statute found says in words that Kansas has no paid family and medical leave or temporary disability insurance program; "none" rests on the U.S. Department of Labor Women's Bureau count and map (map updated September 2023), the site's own taxids research, and no program found in this run. Not checked in the Kansas insurance code: whether Kansas has a law letting insurers sell private paid family leave insurance (for example as a rider to group disability policies, as Virginia allows). Secondary summaries seen in search results name other states for such laws, not Kansas. Kansas Department of Labor pages (dol.ks.gov) were not read; earlier research found them blocked (403) to automated reads.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Kansas does not require private employers to give paid sick leave or vacation, and state law bars cities and counties from requiring any leave, paid or unpaid, that state or federal law does not require. Kansas has no state family and medical leave law beyond the federal FMLA. Vacation pay at separation follows the employer's policy or practice, and the Department of Labor says use it or lose it policies are allowed.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No city, county or local government unit may enact or administer an ordinance, resolution or law requiring an employer to provide employees any leave from work, with or without pay, or to pay for leave, unless state or federal law requires it; the same section bars local wage, benefit and scheduling mandates. State economic development incentive programs and local business attraction, retention or recruitment programs are not affected. (K.S.A. 12-16,130 (L. 2013, ch. 86; L. 2016, ch. 104)) source Public record

Family and medical leave

Kansas has no state family and medical leave law for private employers; it relies on the federal FMLA. The Kansas Human Rights Commission's pregnancy regulation (leave for childbearing) is listed under other leave.

Vacation and PTO at the end of employment

Employer policy controls The Kansas Department of Labor says an employee who quits or is fired is entitled to payment for unused accrued vacation only if the employer has a policy or practice of paying it, and that an employer may adopt policies under which unused days are lost at year end or new employees earn no vacation until their first anniversary. The Wage Payment Act requires earned wages to be paid by the next regular payday after separation, and the Secretary of Labor's regulation treats agreed fringe benefits whose conditions of entitlement or accrual have been met as wages, making later forfeiture conditions unenforceable. On request, employers must make their vacation and sick leave policies available in writing or by a posted notice. (K.S.A. 44-313, 44-315 and 44-320(c); K.A.R. 49-20-1(d)) source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

What was checked: Checked the local preemption statute (12-16,130), the Wage Payment Act (44-313, 44-315, 44-320) and the Secretary of Labor's regulation K.A.R. 49-20-1, the Department of Labor's workplace laws FAQ, and statutes on jury service (43-173), voting (25-418), state active duty reemployment (48-517), domestic violence and sexual assault victims (44-1131, 44-1132) and the Kansas Act Against Discrimination employer definition (44-1002). The jury service statute (43-173) only bars discharge for jury service and requires no time off or pay, so it is not listed. No statute was found requiring private employers to give bereavement, school activity, organ donation, volunteer responder or crime victim leave. The Department says the law does not require holiday pay. Paid family and medical leave insurance: Kansas has no state program (see the site's paid leave page for Kansas; HB 2598 of the 2026 session died). No sick or family leave bill was found to have passed a chamber in 2026, but bill lists were not searched in full.

Not confirmed: The Kansas Department of Labor site (dol.ks.gov) returned HTTP 403 to curl; its workplace laws FAQ was read only as text from the Firecrawl government index: https://www.dol.ks.gov/employers/workplace-laws/workplace-laws-faqs K.A.R. 49-20-1 on rules.ks.gov is a script application that returned no text to curl; its text was taken from the government index: https://rules.ks.gov/browse/collections/0ae1e448-f5a1-4e09-9d6d-a488ac7c284a/policies/c2f0f2fc-555f-46f0-bb6a-b70869c633f1 The current text of K.A.R. 21-32-6 (pregnancy and childbearing leave) was not read on rules.ks.gov; the wording used is as quoted in Kansas Gas & Electric Co. v. Kansas Commission on Civil Rights, read only as government index text because CourtListener returned an empty response. Whether the regulation is still in this form, and the opinion's citation and year, were not confirmed. Kansas Department of Labor guidance on sick leave, jury duty or voting leave beyond the FAQ was not read (site blocked). Firecrawl results did not report a creditsUsed figure, so the zero credit check could not be confirmed from the result.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Retailers' sales tax and compensating use tax

Checked Nov 3, 2026

Kansas levies a 6.5% state retailers' sales tax, and cities and counties add local sales taxes that the Department of Revenue administers. A remote seller must collect once its cumulative gross receipts from sales to Kansas customers exceed $100,000 in the current or preceding calendar year, a threshold set by 2021 Senate Bill 50 and in force from July 1, 2021; it should register for retailers' compensating use tax within 30 days of crossing it.

State rate

6.5%, since Jul 1, 2015 K.S.A. 79-3603
Food and food ingredients: 0% state rate from January 1, 2025 (K.S.A. 79-3603d); local sales taxes still apply to them. source Public record

Local taxes

Yes, collected by the state. With voter approval, cities may levy up to 3% (2% general and 1% special) and counties up to 1% general; more than 1% for a county needs legislative action. The Department of Revenue administers the local taxes and distributes them from the state return. Rate changes take effect quarterly; the Pub. KS-1700 rate tables are posted as Excel files, and the PDF version is available by email request. Rate lookup source Public record

Remote sellers

$100,000; counts gross: cumulative gross receipts from all sales to Kansas customers, whether the item sold is taxable or exempt sales; current or immediately preceding calendar year; since Jul 1, 2021. Collection begins with the next transaction after the threshold is met or exceeded; register for retailers' compensating use tax no later than 30 days after the calendar year's sales exceed $100,000. In the first year, the seller is not required to collect on the first $100,000 of sales. The statute says "in excess of $100,000". Before Senate Bill 50 there was no threshold: Notice 19-04 (August 1, 2019) relied on K.S.A. 79-3702(h)(1)(F) and required every remote seller to register and collect by October 1, 2019. Senate Bill 50 set the $100,000 threshold from July 1, 2021, and Notice 21-17 (November 1, 2021) replaced Notice 19-04. For 2021 only 2021 sales count (no look-back to 2020), and no tax was required on sales before July 1, 2021. The duty ends for a year that follows a calendar year with Kansas sales below $100,000. Sellers registered under Notice 19-04 who fall below the threshold may cancel on Form CR-108. source Public record

Marketplace facilitators

Must collect (More than $100,000 of taxable sales into Kansas in the current or immediately preceding calendar year, counting the facilitator's own sales and the sales it facilitates; exempt sales are not counted. Not required to collect on the first $100,000 in the first year.), since Jul 1, 2021 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Retailers' sales tax registration certificate; an out-of-state retailer registers for retailers' compensating use tax, None ("There is no business tax registration fee") Register Register online in the KDOR Customer Service Center, or mail or fax the Business Tax Application (Form CR-16). Remote sellers may instead register through the Streamlined Sales Tax Registration System. The registration certificate is valid until canceled and is not transferable. source Public record

Filing

• annual: total tax liability does not exceed $1,000 in a calendar year; due January 25 of the following year
• quarterly: total tax liability does not exceed $5,000 in a calendar year; due the 25th of the month after the quarter
• monthly: total tax liability exceeds $5,000 in a calendar year; due the 25th of the following month

Due: 25th day of the month after the period; annual returns January 25. The first year's frequency is based on the estimated liability on the application.
Electronic filing: Required: businesses must submit sales, use and withholding tax returns electronically (law effective July 1, 2010).
Vendor discount: Pub. KS-1510 describes only reciprocal discounts on use tax collected under agreements with Missouri (2%), Nebraska (2.5% of the first $3,000 a month, maximum $75) and Oklahoma (1%, limited to $2,500); none on late returns.
KDOR Customer Service Center (KCSC) source Public record

Certificates

Resale: Form ST-28A Resale Exemption Certificate, or Form PR-78SSTA (the Streamlined Sales and Use Tax Agreement Certificate of Exemption, Kansas). The buyer must have a Kansas sales tax account number, except in drop shipments.. MTC certificate: accepted. Streamlined certificate: accepted
Exemptions: KDOR issues numbered Tax Entity Exemption Certificates only to the entities K.S.A. 79-3606 exempts (apply in the Customer Service Center); other ST-28 series certificates cover specific exemptions. source Public record

Recent and coming changes

• Jan 1, 2027 Quarterly local sales tax rate changes: KDOR has posted the rate updates effective January 1, 2027 (Pub. KS-1700). source Public record

MTC acceptance rests on the Kansas note in the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate, as reproduced in Oklahoma Tax Commission Publication D (https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Publication-D.pdf), not on a KDOR page. The marketplace rule counts only taxable sales; the remote seller rule counts all gross receipts.

Not confirmed: No change to the Kansas remote seller or marketplace threshold after 2021 Senate Bill 50 was found in the KDOR pages read; 2026 session laws were not searched. KDOR does not publish a highest combined rate in the sources read. KDOR's own page on accepting the MTC uniform certificate was not found.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Allowed with state rules

Since January 1, 2025 a Kansas business may add a surcharge to a credit card payment if it discloses the amount of the surcharge with a clear and conspicuous notice at the point of entry or the point of sale, before the transaction. State law sets no cap. Kansas had barred credit and debit card surcharges until a federal court held the ban unconstitutional as applied in 2021 and the legislature rewrote the law in 2024.

The rule

A person or retailer in a sales, service or lease transaction may impose a surcharge on a customer who elects to use a credit card only if it discloses the amount of the surcharge through a clear and conspicuous notice at the point of entry or the point of sale, in advance of the transaction. source Public record

Cards covered

Credit cards. The 2024 amendment dropped debit cards and the statutory definition of surcharge from this section.

Notice required

A clear and conspicuous notice of the amount of the surcharge, to the customer at the point of entry or the point of sale and in advance of the transaction.

The law

K.S.A. 16a-2-403, Senate Substitute for HB 2247 (2024), L. 2024, ch. 6, sec. 51, in effect since Jan 1, 2025

Cash discounts

The Kansas Comment (2010) printed with the statute says surcharges are distinguished from discounts and discounts for using cash are permitted; the statute itself does not address discounts. (K.S.A. 16a-2-403, Kansas Comment 2010) source Public record

Sales tax on the surcharge

Depends Taxed when the item sold is taxed. Under K.A.R. 92-19-3a(e)(1), as quoted by the Department of Revenue, a price increase for a buyer who uses a credit card to cover interchange or other card company charges is part of the selling price and subject to tax; a line-item card processing charge is taxed when the services billed are taxed and is not taxed on an exempt sale (Opinion Letter O-2013-002, July 10, 2013). source Public record

Court rulings

• Feb 25, 2021 CardX, LLC v. Schmidt, No. 20-2274-JWB, 522 F. Supp. 3d 929 (U.S. District Court for the District of Kansas): Declared that the former K.S.A. 16a-2-403 ban, as applied to bar CardX from selling and using software with a single-sticker price display (a price plus a percentage or dollar fee added for credit card purchases), violated CardX's First Amendment rights; the vagueness claim was dismissed. The ban it addressed was replaced by the 2024 amendment. source Public record

Recent and coming changes

• Jan 1, 2025 Senate Substitute for HB 2247 (L. 2024, ch. 6, sec. 51) replaced the ban on credit and debit card surcharges with a rule allowing a credit card surcharge disclosed in advance by clear and conspicuous notice at the point of entry or point of sale. in effect source Public record

What was checked: Read K.S.A. 16a-2-403 on the Revisor's site (with its history, Kansas Comment and case annotation), the enrolled HB 2247, the Revisor's 2024 list of amended statutes, the HB 2247 bill page, the CardX opinion on govinfo, and KDOR Opinion Letter O-2013-002. The Revisor's 2025 and 2026 lists of new, amended and repealed statutes show no 16a sections, so the section is unchanged since January 1, 2025. Private Letter Ruling P-2002-093 (2002) reached the same sales tax answer for a 2.09 percent card fee.

Not confirmed: Enforcement of 16a-2-403 (the Uniform Consumer Credit Code administrator's powers and any penalty) was not checked. K.A.R. 92-19-3a was read only as quoted in KDOR's 2013 opinion letter, not from the regulation itself.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. SALT Parity Act (electing pass-through entity tax)

S corporations and partnerships can elect each year, on their Kansas return (Form K-120S, box N), to be taxed at the entity level; the filing binds all owners. The rate is the top individual rate, 5.58% for 2025 and 2026, on nonresident owners' Kansas share and resident owners' Kansas share or, if the entity chooses, their full share. Individual owners claim a refundable credit for their share of the tax on Form K-40, shown on Form K-9; C corporation partners are not covered.

Law

K.S.A. 79-32,284 to 79-32,289. SALT Parity Act, L. 2022, ch. 63; amended by L. 2024, ch. 81 (Senate Bill 410). First tax year 2022. source Public record

Who can elect

S corporations and partnerships. No owner restriction on electing. The tax and credit cover S corporation shareholders and partners, except that a partner does not include a C corporation, so a C corporation partner's share is outside the entity tax. Form K-120S lists partnership or other flow-through entity owners and S corporation owners among the owner types. The sources read do not say how a tax paid by a lower-tier entity is passed up to an upper-tier entity. source Public record

Election

On the entity's Kansas return: mark box N on Form K-120S (electing to be subject to tax at the entity level), and box O as well to tax 100% of resident owners' income. Partnerships that elect also file Form K-120S. The S corporation or partnership; the filing of the return is binding on all owners. Deadline: The statute says the election is made on the return; it does not state a separate deadline. Made each year. source Public record

Rate

2026: 5.58% Same base. The rate is the top individual rate under K.S.A. 79-32,110(a), shown in the 2026 Form K-40ES schedule as 5.58% over $46,000 (joint).
2025: 5.58% Each nonresident owner's share of income attributable to Kansas, plus each resident owner's share of either income attributable to Kansas or all income (Kansas and non-Kansas); the entity must use the same method for all resident owners. C corporation partners are excluded. source Public record

Estimated payments

An electing entity is treated as a corporation for the tax, so corporate estimated tax rules apply, except that K.S.A. 79-32,107 does not apply in the first taxable period the act applies. Form K-120ES (2026) says a corporation must make estimated payments if its Kansas liability can reasonably be expected to exceed $500; partnerships and S corporations figure any underpayment penalty on Schedule K-220S. 15th day of the fourth, sixth, ninth and twelfth months of the taxable year. source Public record

Return

Form K-120S (Kansas Partnership or S Corporation Income), Part III listing each owner's Kansas taxable income and tax at 5.58%, with Form K-9 for each owner. Due The 15th day of the third month after the end of the tax year, as the form implies by asking for the original federal due date if different. source Public record

Owner credit

Credit. Owners subject to Kansas individual income tax get a credit equal to their direct share of the entity's tax, entered on Form K-40, line 25 (Credit for taxes paid on the K-120S) from Form K-9, Part C. Owners are not liable for the entity tax individually. Basis is figured as if no election had been made. Other Kansas credits from the entity's activities pass through to the owners. Yes. Any credit left after all other credits is refundable to the owner. Nonresident owners' Kansas-source share is in the entity's base and they receive the same credit. The sources read do not say whether a nonresident with only electing-entity income must file. Credit for other states' PTET: Yes. Kansas treats income tax paid to another state by an S corporation or partnership, on income included in a resident's Kansas adjusted gross income, as paid by the resident for the credit for taxes paid to other states (Form K-40, line 13). No list of states is given. source Public record

Recent and coming changes

• Senate Bill 410 (2024) amended the act: credits from an electing entity's activities pass through to owners, and Kansas modifications and the expensing deduction are claimed on both the K-120S and each owner's K-40. source Public record
• K.S.A. 79-32,110c (L. 2025) provides automatic income tax rate cuts, to the nearest 0.01%, for the next tax year when the August 15 revenue certification (starting August 15, 2025) shows collections above an inflation-adjusted base and the budget stabilization fund at 15% or more. A cut to the top individual rate would lower the PTET rate. The 2026 estimated tax schedule still shows 5.58%. source Public record

Several Kansas Department of Revenue pages return a generic page to automated reads; the forms were fetched directly by file name. No change made because of Public Law 119-21 was found, and the act has no sunset.

Not confirmed: The K-120S instructions (due date, extension, election timing on an amended or late return) were not found at a public URL by file name; the extension rule and whether the election can be made on a late or amended return are unconfirmed. Which 2022 bill enacted the SALT Parity Act (L. 2022, ch. 63) is not stated in the saved sources. Whether the election can be revoked once the return is filed is not stated in the sources read. How tiered entities pass the credit upward, and whether a nonresident owner with only electing-entity income must file, were not found. Whether an August 15, 2026 certification will cut the top rate for 2027 was not checked. No 2025 or 2026 Kansas bill responding to Public Law 119-21 was searched for.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Kansas follows the Internal Revenue Code as amended for the taxable year (rolling conformity, K.S.A. 79-32,109), and no Kansas act or Department of Revenue notice responded to the 2025 federal law (Public Law 119-21) through the 2026 session. Federal bonus depreciation, section 179 and research expensing carry through, but Kansas already ignores the section 163(j) interest limit, subtracting disallowed interest in the year paid, so the federal change to that limit only shrinks the Kansas adjustments. Individuals start from federal adjusted gross income and take a Kansas standard deduction, so the federal deductions for tips, overtime, car loan interest and seniors do not reach the Kansas return.

Follows the Code

Rolling: follows the Code as it changes. K.S.A. 79-32,109
References to the Code mean the Code and amendments as in effect for the taxable year. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and later (automatic through rolling conformity)
The Department of Revenue's 2026 tax notices (26-01 to 26-11) include none on the federal law. The one 2026 bill found that touched a federal Code reference, HB 2642 (removing what its title calls the obsolete reference to global intangible low-taxed income), passed the House 124 to 0 on February 18, 2026 and died in the Senate Committee on Assessment and Taxation on April 10, 2026. source Public record

Provision by provision

Other differences

• Kansas subtracts 100% of global intangible low-taxed income under section 951A (Schedule S line A18); HB 2642 (2026), which its title says would remove the now obsolete reference, died. source Public record

Guidance from the state

• 2025 Kansas Individual Income Tax booklet (Form K-40 and Schedule S instructions)
• 2025 Form K-120 Kansas Corporation Income Tax return

Recent and coming changes

• HB 2642 (2026 session), removing the obsolete reference to global intangible low-taxed income, had House floor action and a Senate Assessment and Taxation hearing on March 13, 2026, then died. source Public record

Statutes: K.S.A. 79-32,109 (Code definition), 79-32,117 (individual modifications, including the section 163(j) subtraction and carryforward addback), 79-32,143a (Kansas expensing).

Not confirmed: No Kansas Department of Revenue notice on Public Law 119-21 was found; the treatment of the individual deductions rests on the Form K-40 structure, not an agency statement. Not checked: whether any other 2026 Kansas bill on tips, overtime or conformity passed a chamber.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Kansas has no state law requiring employers to put pay in job postings or to give applicants a pay range. Under the Kansas Wage Payment Act (K.S.A. 44-320), every employer, public or private, must tell an employee in writing, on the employee's request, the employee's rate of pay and the day and place of payment, and must give notice of changes before they take effect when asked. No city or county ordinance requiring pay in postings was found.

Salary history ban: No. No salary history provision was found in K.S.A. 44-1009 (Kansas Act Against Discrimination, unlawful employment practices), 44-1205 (equal pay) or the Kansas Wage Payment Act sections read. source Public record

What was checked: Checked the Kansas Statutes on the Revisor of Statutes site: K.S.A. 44-1205, which bars an employer with employees of both sexes from paying employees of one sex less for equal work within an establishment, with no posting or disclosure duty; the Kansas Wage Payment Act sections 44-313, 44-320, 44-322a and 44-324; K.S.A. 44-1009 (Kansas Act Against Discrimination); and K.S.A. 12-16,130, which bars cities, counties and other local units from requiring employers to provide leave, wages above the minimum wage or benefits beyond state or federal law, or to alter scheduling. That statute does not list pay disclosure. Pending bills: the Legislature's bill status API for the 2025 to 2026 biennium (1,522 bills) was searched by title; no pay transparency or salary history bill was found. The site counts a disclosure law only where it requires a pay range or scale for a position; a rule that the employer state an employee's own rate of pay, as here, is listed as other.

Not confirmed: Kansas Department of Labor guidance on K.S.A. 44-320: the dol.ks.gov site returned 403 to automated reads, so no agency page was read. Local ordinances: no city or county code was read (for example Kansas City, Kansas and Wyandotte County, Wichita, Lawrence). Web searches found ordinances only in Kansas City, Missouri, which is outside Kansas; not confirmed from the Kansas codes. Whether K.S.A. 12-16,130 would bar a local pay disclosure rule is not stated in the statute and was not researched further. Public employer rules (state agency job posting practices) were not researched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Kansas Department of Revenue

Representatives are appointed on Form DO-10; the Department's materials found do not say whether it accepts the federal 2848. Kansas does not register or license paid preparers. A paid preparer who prepares 50 or more Kansas individual income tax returns in a calendar year must e-file 90 percent of them, with no penalty in the statute.

Power of attorney

Form DO-10, Power of Attorney (Rev. 1-22). An attorney, accountant, agent, tax return preparer, family member or anyone else; two representatives per form, more on an attached form. Any tax the Department administers, including audit and collection matters, for all tax types and years or the ones listed, with checked acts (inspect information, represent, sign agreements, perform any act). The Department accepts copies, including fax copies; the form gives the Taxpayer Assistance Center address (PO Box 3506, Topeka, KS 66625-3506) for questions but no filing address or fax number. Stays in effect until an expiration date written in Section 2 or until revoked. form source Public record

Federal Form 2848

Not stated

Information only

On the return: Form K-40 preparer authorization box: "I authorize the Director of Taxation or the Director's designee to discuss my return and enclosures with my preparer.". source Public record

Preparer registration

No program found source Public record

Preparer ID on returns

No state number; a paid preparer must sign and give a PTIN (the K-40 field reads "PTIN, EIN or SSN"). PTIN: required. source Public record

E-file mandate for preparers

50 or more Kansas individual income tax returns (resident, nonresident and part-year) in a calendar year, counted for the whole business across all employees and locations; 90 percent must then be e-filed, and the requirement continues in later years. Individual income tax returns only; corporation and partnership returns are not covered. Client opt-out: No client opt-out form: clients who refuse e-file fall in the 10 percent not required to be e-filed. A preparer can ask Electronic Services for an undue hardship waiver. Penalty: None: the Department says K.S.A. 79-3220 provides no penalty. source Public record

Transcripts and account records

Mail Form DO-41 with payment to Record Requests, Kansas Department of Revenue, PO Box 3506, Topeka, KS 66601-3506; copies come by email or regular mail, never by fax. Form DO-41, Request for Copy of Kansas Tax Documents (Rev. 04-02-26). Who can ask: Signed by the taxpayer, an officer for the taxpayer, or an authorized tax preparer. Copies of filed returns and reports (individual, fiduciary, homestead, withholding, sales, corporate, privilege, small business and other), copies of refund checks, tax warrants and satisfactions of judgment, and an account transcript. Fee: Listed per document on the form: $5.00 per individual income return copy, $20.00 per corporate, privilege or small business return; documents not listed are billed at $0.25 a page plus search and mail charges. Online for representatives: No transcript feature was found in the Customer Service Center, which shows online activity. request source Public record

Online access for professionals

Kansas Customer Service Center. Business tax and individual income tax accounts in one directory: filing sales, use and transient guest returns, EFT payments and viewing online activity. Accounting and payroll services list all of their clients under one or more logins, adding each account with the EIN, SSN or license number and the Access Code for that tax type. source Public record

Practitioner line

Taxpayer Assistance Center, 785-368-8222 (general; no practitioner line found). 8 a.m. to 4:45 p.m., Monday through Friday. source Public record

Recent and coming changes

• Form DO-41 Request for Copy of Kansas Tax Documents revised (Rev. 04-02-26); the revised form offers delivery by email or regular mail. source Public record

No preparer registration or licensing program was found on the Department's practitioner or e-file pages; the e-file page says only that Kansas has no separate e-file registration.

Not confirmed: Whether the Department accepts federal Form 2848 in place of DO-10: not stated on ksrevenue.gov pages read; third-party sites say it does not. DO-10 filing address, fax number and processing time not stated on the form. No separate view-only tax information authorization found. Fee for the account transcript box on DO-41 could not be read reliably from the PDF text; turnaround not stated.

Rules for tax professionals in every state

Federal tax data sharing

17 IRS data-sharing agreements with agencies in Kansas, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Kansas Department of Labor source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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