Filing Your 2021 Kansas Income Tax Return

Filing Your 2021 Kansas Income Tax Return
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When tax time rolls around, it means that not only do you have to work with the IRS, but you must also know the rules and regulations of the Kansas Department of Revenue (KDOR). You'll want to know the current tax rates, filing requirements and tax filing methods and mailing addresses. You can visit the state department's website for the latest information as well as use the WebFile site for tax return filing.

Who Must File Kansas Income Taxes?

An individual is considered a Kansas resident for state income purposes if they live in Kansas. It doesn’t matter where they are employed. If you’ve lived in Kansas for a year and your adjusted gross income (AGI) is more than your exemptions, you are required to file a state income tax.

Nonresidents who receive income from a Kansas source must file a state individual income tax return. If you're a nonresident and your employee erroneously withheld Kansas taxes from your paycheck, you have to file if you want a refund, even though you had no income from a Kansas source. You’ll also need a letter from your employer on letterhead explaining the error sent in with your tax return.

You are considered a part-year resident of Kansas if you were a Kansas resident for ​less than 12 months​ during the tax year. As a part-year resident, you must file a Kansas state return and include the dates of your Kansas residency.

If you are in the military and a resident of Kansas, you must file a state income tax return. This is the case regardless of where you are stationed. If you are a nonresident stationed in Kansas and you have received income from Kansas sources, you must file a Kansas income tax return.

If you survived a spouse or represent someone who passed in the previous tax year, you must file a Kansas tax return on behalf of the deceased taxpayer.

What Are the Forms to Use?

All tax forms are provided on the ksrevenue.gov website. Here you will find Kansas Individual Income Tax form K-40, which you will use to file your Kansas state return. If you are itemizing, you’ll use Schedule A. And if you need a supplemental filing, use Schedule S.

What Is the Tax Rate in Kansas?

Part of knowing those KDOR rules is being aware of the income tax rate. Kansas has a progressive tax rate:

  • a ​3.1 percent​ rate for taxable income not over $15,000 if filing individually or $30,000 if married filing jointly
  • a ​5.25 percent​ rate plus an additional $465 for taxable income over $15,000 but under $30,000 if filing individually or a 5.25 percent rate plus an additional $930 for taxable income over $30,000 but under $60,000 if married filing jointly
  • a ​5.7 percent​ rate plus an additional $1,252.50 for taxable income over $60,000 if filing individually or a 5.7 percent rate plus an additional $2,505 for taxable income over $60,000 if married filing jointly

What Are the Filing Deadline and Extension Process?

The Kansas income tax filing due date for the tax year 2021 is ​April 18, 2022​.

KDOR’s extensions follow the federal income tax extensions. If a taxpayer receives an extension from the IRS, it automatically extends to Kansas.

Even if you have an extension to file a tax return, you are still required to pay any owed taxes on or before the original due date.

What Are the Penalties for Late Filing and Underpayment of Taxes?

Penalties and interest rates are applied to late returns and/or unpaid income taxes. There is a ​4 percent​ (.3333 per month) interest rate charged against the taxes owed until they’re paid in full. Interest is only applied to the principal amount owed and not to penalties.

A penalty is computed at ​1 percent​ per month on the balance due. The maximum amount is ​24 percent​. There is a maximum ​10 percent​ penalty on field audits.

Where Do I Mail/E-file Kansas Return?

You can e-file your Kansas state return with WebFile. This is a free state tax return platform offered by the Kansas Department of Revenue and Kansas.gov.

You’ll be able to file your tax return through WebFile if you are a Kansas resident or nonresident. You must also have filed a return in the last three years. The service has a chatbot to help with questions.

There is also the option to mail your return. Send it to: Kansas Department of Revenue, P.O. Box 3506 Topeka, KS 66625-3506.

IRS E-File also provides online software packages for filing your state returns. These packages are available for tax professionals as well as individuals.

If you need taxpayer assistance with your return, schedule an appointment at the Topeka, Overland Park or Wichita KDOR locations. Taxpayer assistance is also available at ​785-368-8222​.

How Do I Pay Taxes Due?

You have the option to make a payment directly debited from your bank account if you file using WebFile. This is also a way to set up a direct deposit of your tax refund into your bank account.

Unfortunately, if you file a paper (K-40) individual tax return, you don’t have the option of direct debit. But you can make a payment through the KDOR website. You can also mail a check to the KDOR. Send Form K-40V with your check.

The KDOR also accepts credit cards. A third party will process it and there is convenience fee that is based on the amount being charged. This fee varies by vendors. American Express® , Discover®, MasterCard® and Visa® are all accepted.

You can request a payment plan if you are unable to make your tax payment. Even if you establish a payment plan, penalties and interest will continue to accrue until you have paid off the tax debt.

Where Can I Check My Kansas Refund Status?

You can check on WebFile for the status of an income tax refund or a homestead refund. Make sure you have your Social Security number and, if applicable, your spouse's Social Security number. The amount, in whole numbers, of the refund, is also needed.

The refund status system is updated daily.

What About Kansas State Taxes if Self-employed?

Kansas does not have a specific tax for the self-employed. A self-employed individual files a state tax return based on their individual income and according to their tax bracket. But the IRS does have a tax rate designed for self-employed individuals.

What About Taxes if You’re a Business?

Corporations must file a corporate tax return must be filed with the KDOR if they do business in Kansas or receive income from Kansas sources. The corporate tax rate is ​4 percent​ on the total taxable income. There is an additional ​3.05 percent​ surtax on taxable income over ​$50,000​.

Corporations are required to pay estimated tax payments throughout the tax year. These payments are due the 15th day of the 6th, 9th and 12th months. Use estimated income voucher K-120ES if you wish to mail a check to the KDOR.

Corporations can file their Kansas state tax returns through IRS E-File.

Flow-through entities like partnerships, limited liability companies, sole proprietorships and S-corporations do not have to pay this corporate state income tax. Instead, their members or owners report their earnings on their individual tax returns and pay Kansas state tax.

Even though S-corporations and partnerships do have to file a corporate tax return, they still need to file form K-120S, an informational return with the KDOR.

The rates and dates in the article are correct as of publication, but check for any changes Kansas Department of Revenue when you are ready to file.