🇺🇸 Kansas Income Tax — 2026 UPDATE

Kansas Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)

⚠️Informational only — not legal or tax advice.

Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January – April 2026
Last verified: February 22, 2026

Kansas State Income Tax

Table of Contents

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Quick Reference

Does Kansas have income tax? Yes Tax structure: Progressive (two brackets)

Tax rates: 5.20% to 5.58%

Standard deduction (Single): $3,605

Standard deduction (Married Filing Jointly): $8,240

Personal exemption (Single): $9,160

Personal exemption (Married Filing Jointly): $18,320

Local income tax: No

Official source: Kansas Department of Revenue

Key Takeaways

  • Residents: Kansas residents pay state income tax on income from all sources, regardless of where earned
  • Non-residents: Non-residents pay Kansas income tax only on Kansas-source income
  • Tax rates: Two-bracket progressive system at 5.20% and 5.58%, effective since Tax Year 2024 under Senate Bill 1
  • Local income tax: Kansas does not permit local income taxes — only state-level income tax applies
  • Reciprocity: Kansas does not have reciprocal tax agreements with any state
  • Social Security: Fully exempt from Kansas income tax for all taxpayers (no income limit), effective Tax Year 2024
  • Primary forms: Form K-40 (resident and non-resident), Schedule S (supplemental schedule)

Quick Questions About Kansas Income Tax

What is the Kansas income tax rate for 2025? Kansas has a progressive income tax with two brackets: 5.20% on the first $23,000 of taxable income ($46,000 for married filing jointly) and 5.58% on taxable income above that threshold. These rates took effect under Senate Bill 1, signed in June 2024.

Does Kansas have state income tax? Yes. Kansas levies a state income tax on individuals, with rates of 5.20% and 5.58% for Tax Year 2025. Kansas does not impose local income taxes.

What are the income tax brackets in Kansas? For Tax Year 2025, Kansas has 2 tax brackets. Single filers pay 5.20% on the first $23,000 and 5.58% on income above $23,000. Married filing jointly filers pay 5.20% on the first $46,000 and 5.58% on income above $46,000.

Is Social Security taxed in Kansas? No. Effective Tax Year 2024 and thereafter, Kansas fully exempts Social Security benefits from state income tax for all taxpayers, regardless of income level. This was enacted through Senate Bill 1 (2024 Special Session).

Does Kansas tax retirement income? Kansas exempts federal government retirement benefits, military retirement pay, KPERS (Kansas Public Employees Retirement System) benefits, and Railroad Retirement benefits from state income tax. Private pensions, 401(k) distributions, and traditional IRA withdrawals are generally fully taxable.

Do I need to file a Kansas income tax return? Kansas residents must file if they are required to file a federal return or if their Kansas adjusted gross income exceeds their standard deduction plus exemption allowance. Non-residents must file if they received any income from Kansas sources.

Source: Kansas Department of Revenue – Income Tax Booklet 2025 and Kansas Department of Revenue – FAQ

Kansas Income Tax Rates and Brackets (2026)

The following tax rates and brackets apply to income earned in 2025, reported on tax returns filed in 2026.

Rate Snapshot
Tax Attribute Amount / Status
Lowest Tax Rate 5.20%
Highest Tax Rate 5.58%
Tax Structure Progressive (two brackets)
Number of Brackets 2 brackets
State Income Tax Yes
Local Income Tax No
Standard Deduction (Single) $3,605
Standard Deduction (Married Filing Jointly) $8,240
Standard Deduction (Head of Household) $6,180
Standard Deduction (Married Filing Separately) $4,120
Personal Exemption (Single/HoH/MFS) $9,160
Personal Exemption (Married Filing Jointly) $18,320
Dependent Exemption $2,320 per dependent

Source: Kansas Department of Revenue – Notice 24-08 (Changes to Individual Income Tax) and Kansas Income Tax Booklet 2025

Kansas Income Tax Brackets 2026

Single Filers / Head of Household / Married Filing Separately
Taxable Income Tax Rate Tax Calculation
$0 – $23,000 5.20% 5.20% of Kansas taxable income
Over $23,000 5.58% $1,196 plus 5.58% of excess over $23,000
Married Filing Jointly
Taxable Income Tax Rate Tax Calculation
$0 – $46,000 5.20% 5.20% of Kansas taxable income
Over $46,000 5.58% $2,392 plus 5.58% of excess over $46,000
Married Filing Separately
Taxable Income Tax Rate Tax Calculation
$0 – $23,000 5.20% 5.20% of Kansas taxable income
Over $23,000 5.58% $1,196 plus 5.58% of excess over $23,000

Note: These brackets were established by Senate Bill 1 (2024 Special Session), which consolidated Kansas’s previous three-bracket system (3.1%, 5.25%, 5.7%) into two brackets (5.20%, 5.58%), effective retroactively for Tax Year 2024 and all tax years thereafter.

Source: K.S.A. 79-32,110 and Kansas Department of Revenue – Notice 24-08

Statutory Authority

State income tax in Kansas is authorized under the following legal framework:

Constitutional Authority:

  • Kansas Constitution, Article 11, Section 1 — Grants the legislature the power to levy taxes
  • Kansas Constitution, Article 11, Section 2 — Provides for uniform and equal taxation

Statutory Authority:

Administrative Regulations:

Legislative History:

  • Original enactment: 1933 (Kansas Income Tax Act)
  • Major reform: Senate Bill 1, 2024 Special Session (signed June 21, 2024) — consolidated three brackets to two, increased standard deductions and personal exemptions, fully exempted Social Security benefits
  • Current structure effective: January 1, 2024 (retroactive under SB 1)

This page compiles information directly from these statutory and regulatory authorities as implemented by the Kansas Department of Revenue.

Source: Kansas Legislature – Session Laws – SB 1 (2024 Special Session) and Kansas Revised Statutes – Chapter 79, Article 32

Who Must File Kansas Income Tax

Residents

A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident.

Kansas residents must file a state income tax return if:

  • A federal income tax return is required, OR
  • Kansas adjusted gross income is more than the total of the Kansas standard deduction and exemption allowance
Minimum filing thresholds for Tax Year 2025 (approximate, based on standard deduction + exemption)
Filing Status Under 65 65 or Over
Single $12,765 $13,615
Married Filing Jointly (both under 65) $26,560 —
Married Filing Jointly (one 65 or over) — $27,260
Married Filing Jointly (both 65 or over) — $27,960
Head of Household $15,340 $16,190
Married Filing Separately $13,280 $13,980

Note: These thresholds are the sum of the standard deduction, personal exemption, and additional standard deduction for age 65+. The additional standard deduction for age 65 or older is $850 for single/head of household and $700 per qualifying spouse for married filing status.

Part-Year Residents

Part-year residents of Kansas are those who were Kansas residents for less than 12 months during the tax year. As a part-year resident, you must include the dates you were a Kansas resident on Form K-40 and complete Part B of Schedule S for income allocation.

Non-Residents

Non-residents who received income from Kansas sources must file a Kansas return regardless of the amount of income received from Kansas sources. Kansas-source income includes:

  • Wages earned while physically working in Kansas
  • Business income from Kansas operations
  • Rental income from Kansas property
  • Partnership or S corporation income from Kansas activities
  • Gains from the sale of Kansas real property

If your employer withheld Kansas taxes from wages in error, you must also file a Kansas return to receive a refund, even if you had no actual Kansas-source income. A letter from the employer explaining the error must accompany the return.

Source: Kansas Department of Revenue – Income Tax Booklet 2025 and Kansas Department of Revenue – Individual Income Tax

What Income Is Taxable in Kansas

Kansas income tax conforms to many provisions of the Internal Revenue Code. Kansas adjusted gross income starts with federal adjusted gross income, then applies Kansas-specific addition and subtraction modifications on Schedule S.

Fully Taxable Income

  • Wages and salaries
  • Self-employment income
  • Business income
  • Investment income (interest, dividends, capital gains)
  • Private pension distributions
  • 401(k) and traditional IRA distributions (except KPERS-related rollovers)
  • Rental income
  • Alimony received (for agreements executed before 2019)
  • Unemployment compensation
  • Gambling winnings

Income Exempt from Kansas Tax (Subtracted on Schedule S, Part A)

Social Security Benefits: Kansas fully exempts Social Security benefits from state income tax for all taxpayers, regardless of income level. This exemption applies for Tax Year 2024 and all tax years thereafter, enacted through Senate Bill 1 (2024 Special Session). Taxpayers subtract the full amount of federally taxed Social Security benefits on Schedule S, Part A, Line A10.

Source: K.S.A. 79-32,117(c)(xviii)(B) and Notice 24-08

Federal Government Retirement Benefits: Federal Civil Service Retirement or Disability Fund payments and any other amounts received as retirement benefits from employment by the federal government are exempt from Kansas income tax. This includes Thrift Savings Plan (TSP) distributions attributable to federal employment.

Military Retirement Pay: Kansas fully exempts military retirement pay from state income tax. All amounts received as retirement benefits for service in the United States Armed Forces are subtracted on Schedule S, Part A, Line A14.

Source: Kansas Department of Revenue – Armed Forces Instructions

Kansas Public Employees’ Retirement System (KPERS): KPERS retirement benefits are fully exempt from Kansas income tax. This includes:

  • Kansas Public Employees’ Retirement annuities
  • Kansas Police and Firemen’s Retirement System pensions
  • Kansas Teachers’ Retirement annuities
  • Kansas Highway Patrol pensions
  • Justices and Judges Retirement System benefits
  • State Board of Regents retirement annuity contracts
  • Certain pensions from Kansas first-class cities covered by KPERS
  • KPERS lump sum distributions rolled into qualified retirement accounts (and subsequent distributions from those accounts)

Source: Kansas Department of Revenue – FAQ and KPERS – Taxes

Railroad Retirement Benefits: Retirement benefits administered by the U.S. Railroad Retirement Board are exempt, including Tier I, Tier II, dual vested benefits, and supplemental annuities.

U.S. Government Bond Interest: Interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States and its possessions (e.g., U.S. Savings Bonds, U.S. Treasury Bills) is exempt from Kansas tax, reduced by any related expenses directly incurred in the purchase of these securities.

Native American Reservation Income: Income earned by a Native American Indian residing on his/her tribal reservation is exempt from Kansas income tax when the income is from sources on the tribal reservation.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Standard Deduction and Exemptions

Standard Deduction (Tax Year 2025)
Filing Status Standard Deduction
Single $3,605
Married Filing Jointly $8,240
Head of Household $6,180
Married Filing Separately $4,120

Kansas taxpayers may choose to either itemize their deductions using Kansas Schedule A or claim the standard deduction. Kansas itemized deductions may differ from federal itemized deductions, as some federal deductions are not allowed on the Kansas return. Taxpayers may itemize on Kansas even if they took the standard deduction on the federal return.

Additional Standard Deduction (Age 65+ or Blind)
Filing Status Additional Amount
Single or Head of Household $850 per qualifying condition
Married Filing (each qualifying spouse) $700 per qualifying condition

The additional standard deduction applies for each condition (age 65 or older, blind) for the taxpayer and/or spouse.

Personal Exemptions (Tax Year 2025)
Exemption Type Amount
Single / Head of Household / Married Filing Separately $9,160
Married Filing Jointly $18,320
Each Dependent $2,320
Each Child Born During Tax Year $2,320 (additional)
Stillbirth (child born that does not result in a live birth) $2,320 (additional)
Disabled Veteran (100% VA disability) $2,320 (additional)

Note: The personal exemption amounts were significantly increased by Senate Bill 1 (2024 Special Session), effective Tax Year 2024. Prior to SB 1, the personal exemption was $2,250 per exemption.

Disabled Veteran Additional Exemption: Any individual who has been honorably discharged from active service in any branch of the U.S. Armed Forces and who is certified by the VA to be in receipt of disability compensation at the 100% rate (permanent disability sustained through military action, accident, or disease contracted in active service) may claim an additional Kansas exemption of $2,320.

Source: K.S.A. 79-32,119, K.S.A. 79-32,121, Notice 24-08, and Income Tax Booklet 2025

Kansas Income Tax Credits

Kansas offers the following income tax credits for individual taxpayers:

1. Kansas Earned Income Tax Credit (EITC)

The Kansas EITC is equal to 17% of the federal Earned Income Tax Credit. This is a refundable credit, meaning if the credit exceeds your tax liability, you receive the difference as a refund.

Eligibility: Kansas residents only (not available to part-year residents or non-residents) who claim the federal EITC on their federal return. All qualifying rules are the same as the federal EITC. A valid Social Security number is required for the taxpayer, spouse, and all dependents.

Calculation: Federal EITC amount × 17% = Kansas EITC. The non-refundable portion offsets Kansas tax liability on Line 17 of Form K-40. Any remaining refundable portion is entered on Line 22 of Form K-40.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

2. Child and Dependent Care Credit

Kansas allows a credit for child and dependent care expenses equal to 50% of the federal child and dependent care credit (federal Form 2441). This rate was increased from 25% to 50% effective Tax Year 2024 under Senate Bill 1.

Eligibility: Kansas residents only — non-residents and part-year residents are not eligible. Must have claimed the federal child and dependent care credit. Valid Social Security numbers required for taxpayer, spouse, and all dependents.

Calculation: Federal child and dependent care credit × 50% = Kansas credit. This is a non-refundable credit entered on Line 14 of Form K-40.

Source: K.S.A. 79-32,111c and Kansas Department of Revenue – Income Tax Booklet 2025

3. Credit for Taxes Paid to Other States

Kansas residents who paid income tax to another state on income also reported on their Kansas return may claim a credit to prevent double taxation. The credit is the lesser of: (a) the tax paid to the other state attributable to income also reported to Kansas, or (b) the Kansas tax attributable to that same income.

Eligibility: Kansas residents and part-year residents who were required to pay income tax to another state on income that is also included in Kansas adjusted gross income. A copy of the other state’s return must be enclosed.

Important: The credit is NOT the amount of tax withheld in the other state — it is calculated using the “Worksheet for Residents” in the Kansas instruction booklet. If the other state does not require an income tax return, no credit is available from Kansas.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

4. Homestead Property Tax Refund (K-40H)

A property tax rebate of up to $700 for Kansas homeowners who meet income and eligibility requirements.

Eligibility: Must be a Kansas resident for the entire year with household income of $43,389 or less, and must be: age 55 or older, blind or totally disabled, or have a dependent child under 18 who lived with you all year.

Source: Kansas Department of Revenue – Homestead Information and Homestead Booklet 2025

5. Property Tax Relief for Seniors (K-40PT)

A refund equal to 75% of property taxes paid, available to homeowners age 65 or older with household income of $25,380 or less.

Eligibility: Must be a Kansas resident for the entire year, age 65 or older, and own and occupy the homestead. Cannot also claim the Homestead refund (K-40H).

Source: Kansas Department of Revenue – Homestead Information

6. Property Tax Relief (K-40SVR)

Available to homeowners age 65 or older, disabled veterans, or surviving spouses of veterans age 65+ or disabled veterans, with household income of $58,041 or less.

Source: Kansas Department of Revenue – K-40SVR Form and Instructions

7. Other Tax Credits

Kansas offers additional specialized tax credits, each requiring a separate credit schedule to be enclosed with the return:

  • Child Day Care Assistance Credit (K-56): For businesses providing child day care services to employees
  • Community Service Contribution Credit (K-60): For contributions to qualifying community service organizations
  • Disabled Access Credit (K-37): For expenditures to make business premises accessible
  • Workforce Retention Credit (K-93): For individuals who received a Kansas Adult Learner Grant, graduated, and continue to live and work in Kansas
  • Pregnancy Resource Act Credit (K-94): 70% of contributions to eligible charitable organizations (effective Tax Year 2024 and thereafter)
  • Various energy-related credits (K-73, K-77, K-79, K-82, K-83)

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Filing Deadlines

Regular Deadline

April 15, 2026 for Tax Year 2025 returns. If the due date falls on a Saturday, Sunday, or legal holiday, the next regular workday is substituted.

Extension Deadline

October 15, 2026

To receive an extension, taxpayers:

  • Kansas automatically accepts a federal extension (Form 4868). If you filed a federal extension, enclose a copy with your Kansas return.
  • Kansas does not have a separate extension request form for individual income tax
  • Pay any estimated tax owed by April 15, 2026 — an extension of time to file is NOT an extension of time to pay
  • If you do not pay the estimated tax due by the original due date, you will owe interest and possibly a penalty on the balance due

Payment for extension: Use Kansas Payment Voucher (K-40V) and mark the box indicating extension payment.

Estimated Tax Payments

If you have income not subject to withholding, quarterly estimated payments are due:

  • Q1: April 15, 2025
  • Q2: June 15, 2025
  • Q3: September 15, 2025
  • Q4: January 15, 2026

Individuals with a balance of more than $500 on their Kansas return after all credits may be subject to a penalty for underpayment of estimated tax. Use Schedule K-210 to determine if a penalty applies.

Safe harbor provisions: No underpayment penalty applies if estimated payments total at least 90% of the current year’s tax liability, or 100% of the prior year’s tax liability (66 2/3% for farmers and fishers).

Mail estimated payments to: Estimated Tax, Kansas Department of Revenue, PO Box 3506, Topeka, KS 66625-3506

Source: Kansas Department of Revenue – Income Tax Booklet 2025 and K-40ES Form and Instructions

Filing Options

Online Filing (E-File)

Electronic filing is available through:

  • WebFile (Kansas Free E-Filing): https://www.ksrevenue.gov/iiwebfile.html — Simple, secure, fast and free Kansas electronic filing option. Available if you are a Kansas resident or non-resident and have filed a Kansas individual income tax return in the past 3 years.
  • KDOR Customer Service Center: https://www.kdor.ks.gov/Apps/kcsc/login.aspx — Full service portal for filing and managing tax accounts
  • IRS-Approved Tax Software: Commercial tax preparation software that supports Kansas returns
  • Direct Payment Option: Taxpayers can “file now” and “pay later” using the direct payment option available through the KDOR website

Paper Filing

Paper forms are available for download and mail filing:

  • Primary Form: Form K-40 (Kansas Individual Income Tax Return)
  • Supplemental Schedule: Schedule S (Kansas Supplemental Schedule)
  • Download Location: https://www.ksrevenue.gov/forms-ii.html
  • Mailing Address: Individual Income Tax Kansas Department of Revenue PO Box 750260 Topeka, KS 66699-0260

Tax Preparer Options

Licensed tax professionals familiar with Kansas tax law include:

  • CPA (Certified Public Accountant)
  • Enrolled Agent (EA)
  • Tax Attorney

Source: Kansas Department of Revenue – Individual Income Tax Forms and Kansas Department of Revenue – Electronic Services

Local Income Taxes

Kansas does not permit local income taxes. Only state-level income tax applies. No Kansas city, county, or municipality imposes a separate income tax on residents or workers.

Note: While Kansas does not have local income taxes, it does have local sales taxes imposed by cities and counties in addition to the state sales tax. These are distinct from income taxes and are not covered in this guide.

Special Considerations for Kansas Income Tax

Remote Workers and Multi-State Taxation

Living in Kansas, Working for Out-of-State Employer

As a Kansas resident, you owe Kansas income tax on ALL income, regardless of where your employer is located.

What this means:

  • Employer location does NOT determine tax obligation
  • Income from employers in other states is taxable in Kansas
  • Kansas law requires proper Kansas tax withholding for resident employees
  • Your employer must withhold Kansas income tax from your total wages, less any amount of withholding tax required by the other state(s)

Example: A Kansas resident working remotely for a Missouri company owes Kansas income tax on that income. If Missouri also withholds tax on that income, the Kansas resident can claim a credit on their Kansas return (Line 13, Form K-40) for taxes paid to Missouri.

Source: Kansas Department of Revenue – Withholding FAQ

Working in Kansas, Living in Another State

Non-residents who perform work IN Kansas owe Kansas income tax on income earned from Kansas sources.

Physical Presence Rule: Kansas taxes non-residents based on where work is physically performed. If a non-resident employee performs services in Kansas, those wages are subject to Kansas withholding, regardless of where the employer is located.

If a non-resident works part-time in Kansas and part-time in another state, the Kansas withholding is computed on total wages and then multiplied by a non-resident percentage factor (the percentage of services performed in Kansas).

Source: Kansas Department of Revenue – Withholding FAQ

⚠️ Interstate Tax Risk Indicator

Remote workers involving Kansas commonly encounter dual taxation complications with specific states:

Working with these states requires careful planning:

  • Missouri — No reciprocal agreement with Kansas despite the Kansas City metro area straddling the state line. Workers must file in both states and claim credits to avoid double taxation.
  • New York — Applies convenience of employer rule, which may create dual taxation for Kansas residents working remotely for New York employers
  • California — Aggressive residency audits for extended work periods
  • Pennsylvania — 200+ local income tax jurisdictions create additional complexity
  • Connecticut — Complex credit system for taxes paid to other states

Source: Kansas Department of Revenue – Withholding FAQ and IRS Publication 505

“Convenience of the Employer” Rule

Kansas does not apply a “convenience of the employer” rule. Non-residents are taxed only on income from work physically performed in Kansas. If a non-resident employee performs all services outside of Kansas, the wages paid to that employee are not subject to Kansas withholding.

Source: Kansas Department of Revenue – Withholding FAQ

Reciprocal Agreements

Kansas does not have reciprocal income tax agreements with any state. This is particularly significant for the Kansas City metropolitan area, where many residents of Kansas work in Missouri and vice versa.

What this means for Kansas-Missouri commuters:

  • Kansas residents working in Missouri must file returns in both states
  • Missouri will withhold Missouri income tax from wages earned in Missouri
  • Kansas residents claim a credit on their Kansas return (Form K-40, Line 13) for taxes paid to Missouri
  • The credit cannot exceed the Kansas tax liability attributable to the Missouri-source income
  • Missouri residents working in Kansas must similarly file in both states

How to calculate the credit: Complete the other state’s return first, then use the “Worksheet for Residents” in the Kansas Income Tax Booklet to determine the credit amount. The credit is the lesser of the tax paid to the other state or the Kansas tax on that same income.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Multi-State Tax Filing

When earning income in multiple states:

  • File a resident return in Kansas (Form K-40) reporting all income
  • File non-resident returns in other states where income was earned
  • Claim a credit on the Kansas return (Line 13, Form K-40) for taxes paid to other states
  • Complete other state returns first, then complete the Kansas credit worksheet

Forms required:

  • Kansas Form K-40 — Individual Income Tax Return
  • Kansas Schedule S — Supplemental Schedule (Part B for non-residents and part-year residents)
  • Other state(s) non-resident returns — must be enclosed with Kansas return when claiming credit

Important: If you file as a non-resident of Kansas, you may claim the credit for taxes paid to other states only if: (1) you were a Kansas resident during the time the income was earned in the other state, (2) your total income reported to Kansas includes income earned in the other state while you were a Kansas resident, and (3) you were required to pay taxes on that income to the other state.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Tax Residency vs Domicile

Understanding the difference between residency and domicile is critical for determining Kansas tax obligations.

Domicile Defined

Domicile is your permanent legal home — the place where you intend to return and consider “home” indefinitely.

Key characteristics:

  • You can have only ONE domicile at a time
  • Domicile continues until you establish a new domicile elsewhere with intent to remain
  • Intent to return is critical — temporary absences do not change domicile

Factors establishing domicile:

  • Where you maintain your primary residence
  • Where you register to vote
  • Where you obtain your driver’s license
  • Where you file homestead exemption
  • Where your family resides
  • Where you maintain bank accounts
  • Where you belong to organizations
  • Stated intent in legal documents (wills, estate plans)

Residency Defined

A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident.

Kansas applies both domicile and physical presence tests:

  • Domicile test: Anyone whose domicile is in Kansas is a resident
  • Physical presence: An individual present in Kansas for more than 183 days during the tax year while maintaining a place of abode may be considered a statutory resident, even if domiciled elsewhere
Critical Differences
Factor Domicile Tax Residency
Number allowed One at a time Can be resident of multiple states
Based on Intent + connections Physical presence + statutory rules
Changes when Establish new permanent home with intent Meet state's presence threshold
Tax impact May owe tax as domiciliary Owe tax as statutory resident

Common Conflict Scenarios

Scenario 1: Kansas-Missouri Cross-Border Worker

  • Domicile: Kansas (home, family, voting registration)
  • Work location: Missouri (daily commute)
  • Tax result: File Kansas resident return reporting all income; file Missouri non-resident return; claim Kansas credit for Missouri taxes paid

Scenario 2: Snowbirds

  • Domicile: Kansas (permanent home, family, voting)
  • Winter residence: Arizona (5 months/year)
  • Tax result: Remain Kansas resident (under 183 days in Arizona); file Kansas resident return on all income

Scenario 3: Extended temporary work assignment

  • Domicile: Kansas (permanent home)
  • Work assignment: Another state (8+ months, rented apartment)
  • Tax result: May be statutory resident of the other state while remaining Kansas resident; file in both states

Burden of Proof

If Kansas claims you are a resident and you dispute it, the burden typically falls on the taxpayer to prove non-residency.

Common audit triggers:

  • Maintaining Kansas driver’s license while claiming residency elsewhere
  • Owning property in Kansas while claiming non-residency
  • Family remaining in Kansas while taxpayer works elsewhere
  • Day count near 183-day statutory threshold
  • High-income individuals claiming non-residency

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Military Personnel

Servicemembers Civil Relief Act (SCRA)

Active duty military members stationed in Kansas due to military orders:

  • Do NOT become Kansas residents solely due to military orders
  • Pay income tax to their state of legal residence (domicile)
  • Not subject to Kansas income tax on military pay if domiciled in another state
  • Non-resident military compensation is subtracted on Schedule S, Part A, Line A15

Military Spouses Residency Relief Act (MSRRA): Spouses of active duty military can maintain their home state residency and are not taxed by Kansas on income earned in Kansas if:

  • The spouse is in Kansas solely to be with the servicemember
  • The servicemember is in Kansas under military orders
  • The spouse maintains domicile in another state

Income earned in Kansas by a non-military spouse of a non-resident military servicemember is subtracted on Schedule S, Part A, Line A15, when the spouse resides in Kansas solely because the servicemember is stationed in Kansas under military orders.

Source: Kansas Department of Revenue – Armed Forces Instructions and Kansas Department of Revenue – Income Tax Booklet 2025

Military Retirement Pay

Kansas fully exempts military retirement pay from state income tax. All amounts received as retirement benefits for service in the United States Armed Forces are subtracted on Schedule S, Part A, Line A14. This includes Thrift Savings Plan (TSP) distributions attributable to military service.

Source: Kansas Department of Revenue – Armed Forces Instructions

Disabled Veteran Additional Exemption

Veterans who meet the following criteria may claim an additional personal exemption of $2,320 (Tax Year 2025):

  • Honorably discharged from active service in any branch of the U.S. Armed Forces
  • Certified by the U.S. Department of Veterans Affairs to be in receipt of disability compensation at the 100% rate
  • The disability is permanent and was sustained through military action, accident, or disease contracted while in active service

This exemption is claimed on the front of Form K-40 in the Disabled Veteran Personal Exemption section.

Source: Kansas Department of Revenue – FAQ

What Military Members DO Owe Tax On

Military members who ARE Kansas residents (domiciled in Kansas) owe Kansas income tax on:

  • Military pay (active duty pay is taxable to Kansas residents)
  • Non-military income earned in Kansas
  • Investment income
  • Rental income from Kansas property
  • Business income
  • All other income from any source

Important: Kansas resident military members have their military pay taxed by Kansas, not by the state where they are stationed. The SCRA protects non-resident military members from Kansas taxation, but it does not exempt Kansas-domiciled military members from Kansas tax on their military pay.

Source: Kansas Department of Revenue – Armed Forces Instructions

Retirees

Social Security Benefits

Kansas does not tax Social Security benefits. Effective for Tax Year 2024 and all tax years thereafter, Kansas fully exempts Social Security benefits from state income tax for all taxpayers, regardless of income level. This was enacted through Senate Bill 1 (2024 Special Session), which removed the previous $75,000 adjusted gross income limit.

Taxpayers subtract the full amount of Social Security benefits included in federal AGI on Schedule S, Part A, Line A10.

Source: K.S.A. 79-32,117(c)(xviii)(B) and Notice 24-08

Pension Income

Kansas Public Pensions (KPERS and related systems): Fully exempt from Kansas income tax. This includes:

  • Kansas Public Employees’ Retirement System (KPERS) annuities
  • Kansas Police and Firemen’s Retirement System pensions
  • Kansas Teachers’ Retirement annuities
  • Kansas Highway Patrol pensions
  • Justices and Judges Retirement System benefits
  • State Board of Regents retirement annuity contracts
  • Washburn University retirement benefits
  • Certain pensions from Kansas first-class cities covered by KPERS

Federal Government Pensions: Fully exempt from Kansas income tax. Federal Civil Service Retirement, FERS, and related benefits are subtracted on Schedule S, Part A, Line A14.

Railroad Retirement Benefits: Fully exempt. U.S. Railroad Retirement Board benefits (Tier I, Tier II, dual vested, and supplemental annuities) are subtracted on Schedule S, Part A, Line A14.

Private Pensions: Private pensions, including distributions from corporate pension plans, are generally fully taxable in Kansas at regular income tax rates.

Source: Kansas Department of Revenue – FAQ and Kansas Department of Revenue – Income Tax Booklet 2025

Retirement Account Distributions

401(k) and Traditional IRA: Distributions from private 401(k) plans and traditional IRAs are generally fully taxable in Kansas, unless the funds originated from a KPERS lump sum rollover (in which case they remain exempt).

Roth IRA: Qualified Roth IRA distributions are not included in federal AGI and therefore are not subject to Kansas income tax. Non-qualified distributions that are included in federal AGI are taxable in Kansas.

KPERS Lump Sum Rollovers: KPERS retirement benefits rolled into a qualified retirement account remain exempt from Kansas income tax. Subsequent distributions from those accounts (including earnings) are also exempt, to the extent the funds were originally received as KPERS lump sum payments.

Source: Kansas Department of Revenue – FAQ and KPERS – Taxes

Students

College students attending school in Kansas do NOT automatically become residents for tax purposes.

You remain a non-resident if:

  • You maintain legal residence (domicile) in another state
  • Your presence in Kansas is temporary for educational purposes
  • You intend to return to your home state after graduation

You owe Kansas tax only on Kansas-source income:

  • Wages earned from working in Kansas (on-campus jobs, local employment)
  • Business income from Kansas operations

Establishing Kansas residency as a student: Students CAN become Kansas residents if they take affirmative steps to establish domicile:

  • Register to vote in Kansas
  • Obtain a Kansas driver’s license
  • Purchase property in Kansas
  • Maintain continuous presence beyond educational purposes
  • Demonstrate intent to remain in Kansas permanently

Dependent filing requirement: A dependent (such as a college student) who has unearned income (interest, dividends) over $500, or earned income exceeding the standard deduction, may be required to file a Kansas return. If the Kansas taxable income (Line 7, Form K-40) is zero, a return is not required. However, a return must be filed to receive a refund of taxes withheld.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Part-Year Residents

If you moved TO or FROM Kansas during 2025, you are considered a part-year resident and must complete Part B of Schedule S with your Form K-40.

Income allocation:

  • Report all income on your Kansas return (Line 1, federal AGI)
  • Apply Kansas modifications on Schedule S, Part A
  • Complete Part B of Schedule S to determine the percentage of income allocable to Kansas
  • The non-resident allocation percentage (Schedule S, Part B, Line B23) is applied to your Kansas tax to determine the amount attributable to Kansas-source income

Moving TO Kansas:

  • Calculate Kansas residency start date (day you establish domicile in Kansas)
  • All income from that date forward is Kansas-source income
  • Income earned in your former state before moving may require a non-resident filing there
  • File Form K-40 for Kansas as a part-year resident

Moving FROM Kansas:

  • Calculate Kansas residency end date (day you establish domicile elsewhere)
  • Income earned while a Kansas resident is Kansas-source income
  • File Form K-40 for Kansas as a part-year resident
  • File appropriate return in your new state of residence

Important: Your Kansas filing status must be the same as your federal filing status. If you and your spouse file a joint federal return, you must file a joint Kansas return, even if one of you is a non-resident. Be sure to include the dates of Kansas residency on Form K-40.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Common Tax Filing Situations

These are factual clarifications based on official Kansas state guidance and tax law.

Situation: “My employer is in Missouri, so I don’t owe Kansas tax”

Kansas law: Kansas residents owe tax on all income regardless of employer location. Employer location does not determine tax obligation. If your employer withheld Missouri tax, you claim a credit on your Kansas return for the taxes paid to Missouri.

Source: Kansas Department of Revenue – Withholding FAQ

Situation: “I work remotely full-time, so I don’t owe tax anywhere”

Tax law principle: All income is taxable in at least one jurisdiction. Remote work does not exempt income from taxation. Kansas residents owe Kansas tax on all income regardless of work location.

Source: IRS Publication 17

Situation: “I’m a part-year resident, so I owe half the tax”

Kansas law: Part-year residents do not simply owe a proportional fraction of tax. Instead, Kansas computes the tax on total income, then applies the non-resident allocation percentage (from Schedule S, Part B) to determine the portion of tax attributable to Kansas-source income during the residency period.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Situation: “I receive KPERS retirement benefits — are they taxable?”

Kansas law: KPERS retirement benefits are fully exempt from Kansas income tax. KPERS contributions made during employment are taxable to Kansas (they are pre-tax for federal but post-tax for Kansas), so retirement distributions are not taxed again. Subtract KPERS benefits on Schedule S, Part A, Line A14.

Source: Kansas Department of Revenue – FAQ and KPERS – Taxes

Situation: “My employer withheld Kansas tax in error — I don’t live or work in Kansas”

Kansas law: You must file a Kansas return to receive a refund, even though you had no Kansas-source income. A letter from your employer on company letterhead, signed by an authorized company official, explaining the error must accompany your return. The letter must state the amount of wages and withholding applicable to Kansas.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Documentation Commonly Requested in Residency Audits

Kansas tax authorities may audit residency determinations. The following documentation types are commonly requested:

Primary Residency Evidence
Document Type What It Shows
Driver's License State of legal residence
Voter Registration Where you exercise voting rights
Vehicle Registration Where vehicles are domiciled
Professional Licenses State of professional domicile
Physical Presence Documentation
Document Type What It Shows
Day-Count Logs Physical location by day
Travel Records Interstate travel patterns
Credit Card Statements Geographic spending patterns
Cell Phone Records Location data from carrier
E-ZPass / Toll Records State line crossings (K-TAG in Kansas)
Property and Financial Ties
Document Type What It Shows
Property Ownership Real estate holdings
Homestead Exemption Primary residence claim
Utility Bills Physical occupancy patterns
Home/Rental Lease Residence location
Bank Statements Financial institution location
Social and Family Connections
Document Type What It Shows
Family Location Where spouse/children reside
Medical Records Where you receive regular care
Religious Affiliation Place of worship attendance
Club Memberships Social/recreational ties
Employment Documentation
Document Type What It Shows
W-2 Forms Employer location, wages, state withholding
Employment Contract Work location requirements
Remote Work Agreement Authorization to work remotely

Burden of Proof: In residency disputes, the burden typically falls on the taxpayer to prove non-residency or domicile elsewhere.

Source: Kansas Department of Revenue – Income Tax Booklet 2025

Note: This section provides factual information about documentation types commonly requested. It does not constitute legal or tax advice.

Penalties and Interest

Late Filing / Late Payment Penalty (Individual Income Tax)

Kansas imposes a penalty of 1% per month (or fraction thereof) on unpaid tax if the return is filed late or payment is received after the due date, up to a maximum of 24%.

For tax years 2002 and after:

  • Returns filed and payment received after the due date: 1% per month on unpaid balance, up to 24% maximum

Source: Kansas Department of Revenue – Penalty and Interest

Interest on Unpaid Tax

Interest accrues on unpaid tax from the original due date at a rate set annually by the Kansas Department of Revenue. The rate is published each year. Interest is not computed on penalty or on interest itself.

Source: Kansas Department of Revenue – Penalty and Interest

Underpayment of Estimated Tax Penalty

If you have a balance of more than $500 on your Kansas income tax return (Line 18, Form K-40) after all credits, you may be subject to a penalty for underpayment of estimated tax. Use Schedule K-210 to determine if a penalty applies or if you qualify for an exception.

Kansas law provides that penalties may be avoided if:

  • Returns are filed and payment made by the deadline
  • An extension is filed and estimated tax owed is paid by the original deadline
  • Adequate estimated tax payments are made throughout the year

Safe harbor provisions: Kansas tax law specifies that no underpayment penalty applies if estimated payments and withholding total at least:

  • 90% of the current year’s tax liability, OR
  • 100% of the prior year’s tax liability (66 2/3% for farmers and fishers)

Source: Kansas Department of Revenue – Income Tax Booklet 2025 and Schedule K-210 Instructions

Forms & Publications

Primary Tax Return Forms

Resident and Non-Resident Return:

Common Schedules

  • Schedule S — Kansas Supplemental Schedule (modifications to federal AGI, non-resident income allocation) Download Schedule S (2025)
  • Schedule A — Kansas Itemized Deduction Schedule
  • Schedule K-210 — Underpayment of Estimated Tax Download K-210 (2025)

Payment and Extension Forms

Withholding Forms

  • K-4 — Kansas Employee’s Withholding Allowance Certificate (equivalent to federal W-4) Download K-4
  • KW-100 — Kansas Withholding Tax Guide (employer guide)

Property Tax and Homestead Forms

  • K-40H — Kansas Homestead Claim
  • K-40PT — Property Tax Relief Claim for Seniors (age 65+)
  • K-40SVR — Property Tax Relief Claim for Seniors and Disabled Veterans

Credit Schedules

  • K-56 — Child Day Care Assistance Credit
  • K-60 — Community Service Contribution Credit
  • K-93 — Workforce Retention Credit
  • K-94 — Pregnancy Resource Act Credit

Where to Submit Paper Returns

Mailing Address (all returns): Individual Income Tax Kansas Department of Revenue PO Box 750260 Topeka, KS 66699-0260

Source: Kansas Department of Revenue – Individual Income Tax Forms

Information Verification Log

Kansas Income Tax – Source Verification Log
Information Type Source Last Verified
Tax rates and brackets https://www.ksrevenue.gov/taxnotices/notice24-08.pdf February 22, 2026
Standard deduction amounts https://www.ksrevenue.gov/incomebook25.html February 22, 2026
Personal exemption amounts https://www.ksrevenue.gov/faqs-taxii.html February 22, 2026
Social Security exemption https://www.ksrevenue.gov/taxnotices/notice24-08.pdf February 22, 2026
Filing requirements https://www.ksrevenue.gov/incomebook25.html February 22, 2026
Tax credits (EITC, child care) https://www.ksrevenue.gov/incomebook25.html February 22, 2026
Filing deadlines https://www.ksrevenue.gov/incomebook25.html February 22, 2026
Military personnel provisions https://www.ksrevenue.gov/pdf/ia-36.pdf February 22, 2026
Retirement income exemptions https://www.ksrevenue.gov/faqs-taxii.html February 22, 2026
Penalties and interest https://www.ksrevenue.gov/pandi.html February 22, 2026
Forms and publications https://www.ksrevenue.gov/forms-ii.html February 22, 2026
Withholding rules https://www.ksrevenue.gov/faqs-withholding.html February 22, 2026

Where to Check for Updates

Current Tax Rate Information and Forms: https://www.ksrevenue.gov/forms-ii.html — Forms available for the current and prior tax years

Income Tax Booklet (Annual Instructions): https://www.ksrevenue.gov/incomebook25.html — Updated annually with current year instructions, rates, and tables

Tax Notices and Administrative Guidance: https://www.ksrevenue.gov/prpil.html — Policy library including tax notices, revenue rulings, and information guides

Legislative Changes:

Kansas Revised Statutes: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0000_article.html — Article 32, Kansas Income Tax Act

News and Press Releases: https://www.ksrevenue.gov/pressreleases.html — Department announcements and updates

Frequently Asked Questions: https://www.ksrevenue.gov/faqs-taxii.html — Individual income tax FAQ

Note: This page will be reviewed and updated in January 2027 for Tax Year 2026. For real-time updates, always consult the official Kansas Department of Revenue website at www.ksrevenue.gov.

Official Kansas Income Tax Resources

All information on this page is compiled exclusively from official government sources.

Kansas Department of Revenue

Kansas Tax Code and Regulations

Kansas Public Employees Retirement System (KPERS)

Contact Information

Phone: 785-368-8222 Fax: 785-291-3614 Hours: Monday – Friday, 8:00 AM – 4:45 PM CT Address: Taxpayer Assistance Center Kansas Department of Revenue Scott Office Building, 1st Floor 120 SE 10th Avenue P.O. Box 3506 Topeka, KS 66601-3506

Forms Request: Email forms@kdor.state.ks.us or call 785-296-4937 (voice mail forms request line). Allow 2 weeks for delivery.

Free Tax Assistance

VITA (Volunteer Income Tax Assistance): Find locations: https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers

TCE (Tax Counseling for the Elderly): Find locations: https://www.irs.gov/individuals/tax-counseling-for-the-elderly

AARP Tax-Aide: Find locations: https://www.aarp.org/money/taxes/aarp_taxaide/

Tax Glossary

 Adjusted Gross Income (AGI): Total income minus specific federal deductions (e.g., IRA contributions, student loan interest). Kansas starts with federal AGI and applies state-specific modifications to arrive at Kansas adjusted gross income.

Kansas Adjusted Gross Income (KAGI): Federal adjusted gross income plus Kansas addition modifications minus Kansas subtraction modifications. Calculated on Schedule S, with the result entered on Line 3 of Form K-40.

Taxable Income: Kansas adjusted gross income minus the standard deduction (or itemized deductions) and personal exemptions. This is the amount subject to Kansas income tax rates.

Resident: An individual who lives in Kansas or who is away from Kansas for a period of time with intentions of returning. Kansas residents are taxed on all income from all sources.

Non-Resident: An individual who does not live in Kansas but earns income from Kansas sources. Non-residents file Kansas returns reporting only Kansas-source income.

Part-Year Resident: An individual who moved into or out of Kansas during the tax year. Part-year residents complete Part B of Schedule S to allocate income.

Domicile: Your permanent legal home — the place you intend to return to indefinitely. You can have only one domicile at a time.

Withholding: Tax deducted from your paycheck by your employer and sent to the Kansas Department of Revenue on your behalf. Kansas withholding is reported on Form K-40.

Reciprocity: An agreement between states where residents working across state lines pay tax only to their state of residence. Kansas does not have reciprocal agreements with any state.

Tax Credit: Dollar-for-dollar reduction in tax owed (e.g., $500 credit reduces tax by $500). Kansas credits include the EITC, child and dependent care credit, and credit for taxes paid to other states.

Tax Deduction: Reduces taxable income (e.g., $500 deduction reduces taxable income by $500, saving approximately $26–$28 depending on the applicable Kansas rate).

Filing Status: Category determining tax rates, standard deduction, and personal exemption amounts. Kansas filing status must match federal filing status (Single, Married Filing Jointly, Married Filing Separately, Head of Household).

Standard Deduction: Fixed dollar amount subtracted from Kansas adjusted gross income before calculating tax. Alternative to itemizing deductions on Kansas Schedule A.

Personal Exemption: Additional dollar amount subtracted from Kansas adjusted gross income for the taxpayer, spouse, and dependents. Significantly increased by Senate Bill 1 (2024).

Schedule S: The Kansas Supplemental Schedule filed with Form K-40. Part A contains modifications (additions and subtractions) to federal AGI. Part B is for non-residents and part-year residents to allocate income.

Update History

This section documents all material changes to Kansas income tax information on this page.

February 2026 – Initial Publication

  • Published comprehensive Kansas income tax guide for Tax Year 2025
  • All sections verified from official Kansas Department of Revenue sources
  • Tax rates (5.20% and 5.58%) confirmed per K.S.A. 79-32,110 and Notice 24-08
  • Standard deductions confirmed per Income Tax Booklet 2025: Single $3,605, MFJ $8,240, HoH $6,180, MFS $4,120
  • Personal exemptions confirmed: Single/HoH/MFS $9,160, MFJ $18,320, Dependent $2,320
  • Social Security full exemption confirmed effective Tax Year 2024 (no income limit)
  • Child and dependent care credit increase to 50% confirmed effective Tax Year 2024
  • All links verified to official government sources (.gov domains and ksrevenue.gov)

Verification Schedule:

  • Annual Update: January (new tax rates, bracket adjustments if any)
  • Mid-Year Review: June (legislative changes from Kansas legislative session)
  • Continuous Monitoring: Emergency tax legislation, disaster relief
  • Source Link Check: Quarterly (all .gov URLs verified functional)

Last comprehensive update: February 22, 2026 Next scheduled review: January 2027 (for Tax Year 2026 updates)

Others

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Connecticut
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Utah
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Legal Disclaimer: Nature of This Compilation This document is a compilation of publicly available information from official government sources. It is NOT: Legal advice An interpretation of laws or regulations A substitute for consultation with a licensed attorney A comprehensive treatment of all applicable laws Guaranteed to be complete or current