Kansas — Personal Income Tax

Kansas imposes an income tax on the Kansas taxable income of every resident individual. For nonresidents, Kansas imposes a tax on the Kansas taxable income of every nonresident individual, calculated by applying the resident tax rate to Kansas-source income using a ratio of modified Kansas source income to Kansas adjusted gross income.

Kansas residents and nonresidents earning income from Kansas sources are required to annually file an individual income tax return on Form K-40. Kansas income tax conforms to many provisions of the Internal Revenue Code, and taxpayers must complete their federal income tax return prior to completing the Kansas return.

Source: K.S.A. 79-32,110; Kansas Department of Revenue – Individual Income

For tax year 2024 and all tax years thereafter, Kansas imposes a two-bracket progressive income tax on individuals. Married individuals filing jointly pay 5.2% on Kansas taxable income up to $46,000, and $2,392 plus 5.58% on amounts exceeding $46,000. All other individuals (single, head of household, and married filing separately) pay 5.2% on taxable income up to $23,000, and $1,196 plus 5.58% on amounts exceeding $23,000. These rates were established by Senate Bill 1 during the 2024 Special Session, consolidating the prior three-bracket structure.

Source: K.S.A. 79-32,110; Kansas Register Vol. 43, No. 26 (June 27, 2024)

For tax year 2024 and all tax years thereafter, Kansas provides a standard deduction of $3,605 for single filers, $8,240 for married individuals filing jointly, $4,120 for married filing separately, and $6,180 for head of household filers. Taxpayers who are age 65 or older or blind receive an additional standard deduction of $850 (single and head of household) or $700 per qualifying spouse (married filing statuses).

Source: K.S.A. 79-32,119

Kansas individual income tax returns for calendar-year taxpayers are due on the same date as the federal income tax return, typically April 15. Kansas automatically grants an extension to file if a federal extension is obtained from the IRS, without requiring a separate Kansas extension request. The extension applies only to filing, not to payment—any tax owed remains due on the original April 15 deadline to avoid interest and penalties.

Source: K.S.A. 79-3221

For tax year 2025 and all tax years thereafter, Kansas allows personal exemptions of $18,320 for married individuals filing jointly and $9,160 for single, head of household, and married filing separately filers. Taxpayers receive an additional exemption of $2,320 for each dependent for which they are entitled to a deduction for federal income tax purposes. Honorably discharged veterans certified by the U.S. Department of Veterans Affairs as receiving 100% permanent disability compensation for service-connected disabilities receive an additional exemption of $2,320 for tax year 2025 and all tax years thereafter.

Disabled veteran exemption amendment

The disabled veteran exemption was increased from $2,250 to $2,320 for tax year 2025 forward by House Bill 2231, which was enacted during the 2025 Kansas legislative session and became effective July 1, 2025. Prior to tax year 2025, the disabled veteran exemption was $2,250 (for tax years 2023 and 2024).

Eligibility for disabled veteran exemption

To qualify for the disabled veteran exemption, the individual must have been honorably discharged from active service in any branch of the armed forces of the United States and must be certified by the United States Department of Veterans Affairs (or its successor) to be in receipt of disability compensation at the 100% rate. The disability must be permanent and must have been sustained through military action or accident or resulted from disease contracted while in active service.

Source: K.S.A. 79-32,121; Kansas Department of Revenue – WebFile Help (Federal Details)

Kansas classifies an individual as a resident or nonresident based on domicile and physical presence. The classification determines whether the individual owes Kansas tax on all income (resident) or only Kansas-source income (nonresident).

Statutory definition

Under K.S.A. 79-32,109(b), a "resident individual" means a natural person who is domiciled in Kansas. A "nonresident individual" means any individual other than a resident individual. The statute creates a rebuttable presumption: a natural person who spends in the aggregate more than six months of the taxable year within Kansas is presumed to be a resident in the absence of proof to the contrary.

Domicile concept

Kansas Administrative Regulation 92-12-4a, adopted March 24, 2006, provides detailed guidance on determining domicile. "Domicile" means that place in which a person's habitation is fixed, without any present intention of removal, and to which, whenever absent, that person intends to return. Each person has only one domicile at any particular time. Once shown to exist, a domicile is presumed to continue until the contrary is shown. The absence of any intention to abandon an existing domicile is considered equivalent to the intention to retain the domicile.

Six-month physical presence presumption

The regulation establishes a rebuttable presumption that a natural person who spends, in the aggregate, more than six months (more than 183 days) of the taxable year within Kansas is a resident individual. For counting purposes, a person is treated as present in Kansas on each day that the person is physically present in Kansas at any time during that day. This is a presumption only—a person whose domicile is in Kansas but who is absent from Kansas for more than six months is not presumed to have lost that domicile. Similarly, a person who leaves Kansas to accept a job assignment in another jurisdiction is not presumed to have lost Kansas domicile.

Establishing and abandoning domicile

A person is considered to have established domicile in Kansas on the date the person arrives in the state for other than temporary or transitory purposes. A person is considered to have abandoned Kansas domicile on the date the person leaves the state without any intention to return to Kansas. A person who is temporarily employed within Kansas does not acquire Kansas domicile if the person maintains domicile outside Kansas during that period.

Part-year residents

Under the regulation, each person whose domicile is outside Kansas, but who moves that domicile to Kansas at any time during the tax year, is deemed to be a part-year Kansas resident.

Source: K.S.A. 79-32,109

Kansas taxes nonresidents only on income derived from sources within Kansas. K.S.A. 79-32,110(b) imposes the tax on nonresident individuals using a calculation that multiplies the tax computed as if the nonresident were a resident by the ratio of "modified Kansas source income" to Kansas adjusted gross income. The term "modified Kansas source income" is defined in K.S.A. 79-32,109(h) to mean that part of a nonresident individual's Kansas adjusted gross income derived from sources in Kansas.

Statutory categories of Kansas-source income

Under K.S.A. 79-32,109(h)(1), items of income including unemployment compensation, gain, loss, or deduction reflected in Kansas adjusted gross income are considered derived from sources in Kansas to the extent they are attributable to:

(A) Real and tangible personal property

The ownership of any interest in real or tangible personal property in Kansas.

(B) Business carried on in Kansas

A business, trade, profession, or occupation carried on in Kansas.

(C) Business carried on partly in and partly outside Kansas

A business, trade, profession, or occupation carried on partly within and partly without Kansas, as determined by the uniform division of income for tax purposes act (K.S.A. 79-3271 through K.S.A. 79-3293).

(D) Distributive share of partnership income

The distributive share of partnership income, gain, loss, and deduction determined under this section as if the partnership were a nonresident individual.

(E) Share of estate or trust income

The share of estate or trust income, gain, loss, and deduction determined under K.S.A. 79-32,137.

(F) Kansas Lottery prizes

Prizes won from lottery games conducted by the Kansas lottery.

(G) Parimutuel wagering winnings

Any winnings from parimutuel wagering derived from the conduct of parimutuel activities within Kansas.

(H) Intangible personal property

Income from intangible personal property, including annuities, dividends, interest, and gains from the disposition of intangible personal property, to the extent that such income is from property employed in a trade, business, profession, or occupation carried on in Kansas. A nonresident, other than a dealer holding property primarily for sale to customers in the ordinary course of such dealer's trade or business, is not deemed to carry on a business, trade, profession, or occupation in Kansas solely by reason of the purchase and sale of property for such nonresident's own account.

Exclusions from Kansas-source income

K.S.A. 79-32,109(h)(2) specifies that modified Kansas source income does not include compensation paid by the United States for active service in the Armed Forces of the United States performed by a nonresident.

S corporation income treatment

For an electing small business corporation, a nonresident shareholder's share of distributed or undistributed taxable income or net operating loss is excluded from modified Kansas source income unless an agreement is filed as provided in K.S.A. 79-32,139. When such agreement is filed, the nonresident individual's modified Kansas source income includes such individual's share of the corporation's distributed and undistributed taxable income or net operating loss as determined under the Internal Revenue Code only to the extent, however, that such income, gain, or loss is, at the corporate level, derived from sources within Kansas.

Source: K.S.A. 79-32,110; K.S.A. 79-32,109

Kansas residents must file an individual income tax return if they are required to file a federal return or if their Kansas adjusted gross income exceeds the sum of their allowable standard deduction plus personal exemptions. Nonresidents and part-year residents face different thresholds.

Resident filing thresholds

Kansas does not impose a separate statutory filing threshold distinct from the zero-tax threshold. Instead, a resident individual is required to file if Kansas adjusted gross income exceeds the total of the Kansas standard deduction and personal exemption allowance for that filing status.

For tax year 2025, the filing thresholds (calculated as standard deduction plus personal exemption, plus any additional standard deduction for age or blindness) are:

| Filing Status | Age / Condition | Kansas AGI Threshold | |--------------|----------------|---------------------| | Single | Under 65 | $12,765 | | Single | 65 or older (or blind) | $13,615 | | Married filing jointly | Both under 65 | $26,560 | | Married filing jointly | One spouse 65+ (or blind) | $27,260 | | Married filing jointly | Both spouses 65+ (or blind) | $27,960 | | Head of household | Under 65 | $15,340 | | Head of household | 65 or older (or blind) | $16,190 | | Married filing separately | Under 65 | $13,280 | | Married filing separately | 65 or older (or blind) | $14,130 |

These thresholds reflect the combination of the standard deduction under K.S.A. 79-32,119 (single $3,605, married filing jointly $8,240, head of household $6,180, married filing separately $4,120), the additional standard deduction for taxpayers age 65 or older or blind (single and head of household $850, married filing statuses $700 per qualifying spouse), and the personal exemption under K.S.A. 79-32,121 (married filing jointly $18,320, all other filing statuses $9,160). Dependents add $2,320 to the exemption allowance per dependent but do not change the base filing threshold.

Nonresident filing requirements

Nonresidents who receive income from Kansas sources must file a Kansas individual income tax return regardless of the amount of such income. This absolute filing requirement for nonresidents applies even when Kansas-source income is minimal and no Kansas tax is ultimately owed. If an employer withheld Kansas taxes from a nonresident's wages in error, the nonresident must file a Kansas return to claim a refund.

Part-year resident filing requirements

A part-year resident—defined as an individual who was a Kansas resident for fewer than 12 months during the tax year—must file a Kansas return if the combined income (all income earned while a Kansas resident, regardless of source, plus Kansas-source income earned while a nonresident) exceeds the filing threshold applicable to the taxpayer's filing status. Part-year residents calculate their filing requirement using the same standard-deduction-plus-exemption formula as full-year residents but must report both resident-period worldwide income and nonresident-period Kansas-source income.

Federal conformity

Kansas filing status must match the federal filing status. Married taxpayers who file a joint federal return must file a joint Kansas return, even if one spouse is a nonresident. Married taxpayers who file separate federal returns must file separate Kansas returns.

Source: Kansas Individual Income Tax Booklet (2024); K.S.A. 79-32,119 (Standard Deduction); K.S.A. 79-32,121 (Personal Exemptions)

Kansas individual taxpayers must make quarterly estimated tax payments if they reasonably expect to owe at least $500 in Kansas income tax after subtracting withholding and credits. This threshold and the procedural requirements are set forth in K.S.A. 79-32,101 through 79-32,107.

Payment threshold

Under K.S.A. 79-32,101(a)(1), every individual must pay estimated tax who can reasonably expect to owe, after withholding and credits, tax of at least $500. The $500 threshold is measured against the taxpayer's expected Kansas income tax liability for the current year, reduced by any wage withholding, withholding from other payments, and tax credits. If the net liability is expected to be less than $500, no estimated tax payments are required.

Due dates for calendar-year taxpayers

K.S.A. 79-32,103(a) prescribes quarterly installment due dates. If a declaration of estimated tax is filed on or before April 15 of the taxable year, the estimated tax must be paid in four equal installments. The first installment is paid at the time of filing the declaration; the second and third installments are due June 15 and September 15, respectively, of the taxable year; and the fourth installment is due January 15 of the succeeding taxable year.

If the declaration is filed after April 15 but on or before June 15, and is not required by statute to be filed on or before April 15, the estimated tax must be paid in three equal installments: the first at the time of filing, the second on September 15, and the third on January 15 of the succeeding year. If filed after June 15 but on or before September 15, the estimated tax must be paid in two equal installments on the filing date and January 15. If filed after September 15 and not required earlier, the entire estimated tax must be paid in full at the time of filing. For fiscal-year taxpayers, K.S.A. 79-32,103(e) substitutes the months that correspond to these calendar dates.

Safe harbor rules — avoiding underpayment penalty

K.S.A. 79-32,107(b) provides that no penalty or interest is imposed on any individual for underpayment of any installment if the total amount of all estimated tax payments made on or before the last date prescribed for payment of that installment equals or exceeds the amount that would have been required to be paid on or before that date if the estimated tax were whichever of the following is the least:

(1) 100% prior-year safe harbor

The tax shown on the return of the individual for the preceding taxable year, if a return showing a liability for tax was filed by the individual for the preceding year. This safe harbor is zero if no return was required to be filed or if the tax liability on the individual's return was less than $200 for the preceding taxable year.

(2) 90% current-year safe harbor (annualized income)

An amount equal to 90% of the tax for the taxable year computed by placing on an annualized basis, pursuant to rules and regulations adopted by the Secretary of Revenue, the taxable income for the months in the taxable year ending before the month in which the installment is required to be made. For all other individuals, the percentage is 90%.

(3) Farmers and fishermen — 66⅔% safe harbor

In the case of individuals referred to in K.S.A. 79-32,102(b) — those deriving at least two-thirds of their gross income from farming or fishing — the applicable percentage under the current-year annualized safe harbor is 66⅔% rather than 90%.

The safe harbor tests apply separately to each installment. A taxpayer who satisfies any one of the three tests for a particular installment avoids penalty on that installment, even if the tests differ across installments.

Penalty for underpayment

K.S.A. 79-32,107(a) imposes a penalty on underpayment of estimated tax at the same rate per annum prescribed by K.S.A. 79-2968(b) for interest on delinquent or unpaid taxes. The penalty accrues from the date the estimated tax payment was due until the payment is made or until the 15th day of the fourth month following the close of the taxable year (April 15 for calendar-year taxpayers), whichever is earlier. No penalty is added if the total penalty amount does not exceed $1.

For purposes of calculating the underpayment, K.S.A. 79-32,107(a) defines the amount of underpayment of estimated tax as the excess of the installment that would be required if the estimated tax were equal to 90% of the tax shown on the return for the taxable year (or, if no return was filed, 90% of the tax for the year) over the amount, if any, of the installment paid on or before the last date prescribed for payment. Taxpayers use Schedule K-210 (Underpayment of Estimated Tax) to compute whether an exception applies and to calculate any penalty due.

Payment methods

Kansas accepts estimated tax payments electronically through the Kansas Tax Payment Portal and by mail using Form K-40ES (Kansas Individual Estimated Tax). The K-40ES form provides vouchers for each quarterly payment. Taxpayers may pay by ACH debit free of charge through the payment portal or by credit card through third-party vendors, which charge a convenience fee based on the payment amount. The Kansas Customer Service Center also allows taxpayers to schedule future quarterly payments.

Source: K.S.A. 79-32,101; K.S.A. 79-32,103; K.S.A. 79-32,107; Kansas Form K-40ES (2026)