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Kansas Tax

FULL List to Kansas Tax Forms

Individual Income Tax Forms

Form K-40 Kansas Individual Income Tax 

Corporate Income Tax Forms

Form K-120 2011 Corporation Income Tax

Form K-120V 2011 Corporate Income Tax Voucher

Sales Tax Forms

Form ST-21 Sales and Use Tax Refund Application

Property Tax Forms 

Form Schedule RNT Certification of Rent Paid 2011

Form PVD-SSHB2923 Application for Deferral of Real Property Taxes

Form Personal Property Assessment

Form K-40PT 2011 Property Tax Relief Claim for Low Income Seniors

Form K-40H Homestead Claim

Form DIS Certificate of Disability

Kansas State Tax

There are a number of taxes applicable to the state of Kansas, which includes sales tax and three income brackets for personal income taxation.  Kansas state taxation is slightly below the national average and taxpayers pay roughly $3,911 in taxes per capita.

Kansas state sales tax – 6.3%, food and drugs exempt.

Kansas state personal income tax 

– Three income brackets for single filings

o 3.5% for income below $15,000

o 6.25% for income between $15,000 and $30,000 (over 30k for couples)

o 6.45% for income over $30,000 (over 60k for couples)

– Tax returns are due on March 15, percentage penalties for late filings, up to 50% for a year delay

Kansas state excise taxes

Taxes assessed on vehicles, alcohol, tobacco, gasoline and are in addition to federal excise taxes.

– $.79 per package of 20, $.99 tax on cigarette packages of 25

– $2.50 tax per gallon of liquor

– $.18 on strong beer, $.30 on light wine, $.75 on fortified wine.

– $.24 a gallon on gasoline , $.26 on diesel

Kansas State marijuana taxes

– Processed – $3.50/gram

– Wet Plant – $.40/gram

– Dry Plant – $.90/gram

Only drug dealers pay these taxes.  Anyone that produces, ships transports or imports 28 grams of marijuana in Kansas is a drug dealer.

Kansas inheritance tax 

The current Kansas state ax on estates stands at .5% – 3% with an exemption of $1,000,000.  Estates exceeding the exemption must file Form K-706 within 9 months of the death of the individual.

Kansas payroll taxes

State Disability Insurance – none

State Unemployment Insurance – .11% to 7.4%, wage base is $8,000.  Employer contribution is 6% for construction, 4% for all others.


– Single – $2,250

– Married – $4,5000

– Dependents -$2,250

Military, civil service, state and local government in-state pensions are exempt.  No state states on Social Security benefits for individuals making less than $75,000.  VA benefits not taxed.

Corporate income tax – 4% plus 3.05% surcharge on income over $50,000 and 3% surcharge for income under $50,000.


Social Security, railroad retirement and life insurance benefits are not taxed under Kansas law.  Gaming winnings from the lottery, casinos or horse racing are taxed.

Military personnel are taxed by federal income tax rules unless receiving some income in Kansas.  Military income then factors into that tax determination.

Property tax is assessed at fair market value, apprised and tax collected at the county level.  At least half of property taxes are due Dec 20 with tax assessments being sent around November.

Intangible tax returns must be filed for income exceeding $5 income on savings accounts, stocks, bonds and other financial tools.  This form discloses the income and the bill is sent and assessed once the form is filed.

Individuals specified under Kansas income tax law include residents, nonresidents, part-year residents, military personnel, and native american indians. According to Kansas income tax distinctions, residents are individuals who reside within the state legally, regardless of their actual place of employment. As a Kansas resident for a least a year, you are required to file a state income tax return.

Qualifications for this include that you were originally required to file federal income tax returns as well as if your “adjusted” gross income within the state is that which surpasses your “standard deduction and exemption allowance” there.

Nonresidents are required to file Kansas income tax returns if they garner their income from anywhere within the confines of the state. In addition, if your employer had not imposed taxes upon you earnings, you will also be required by law to file a return despite the absence of income. You must also produce a letter from your employer, written under company letterhead, which presents legitimate proof of the mistake on their part.

This letter must include the earnings and withholding in relation to Kansas. In terms of part-year residents, they are classified as individuals who have only been a resident of the state for under that of a 12 months within a taxable year. In reference to this status, you will have the choice of filing a Kansas income tax return as either a resident or nonresident.

According to Kansas income tax law, as a member of the military, whether on active duty or as a reserve, your income is subject to taxation of whatever state you have placed you permanent residency within. It does not change even if you may have had stays in other areas as is the law for Kansas. Therefore, permanent residence within this state requires that you file Kansas income tax returns.

In addition, you must file Kansas income tax returns by way of Kansas tax forms if you had attained any monetary earnings from the state, regardless of residence elsewhere. Non-military spouses of these nonresident military personal may, however, be exempt from Kansas income tax.

In order for this to occur, they must prove that the only reason they are currently living within the state is due to their military spouse’s stationing there. Native American Indians also present a population of interest within the state as they are exempt from state income tax when they are already exempt from federal income taxes. In addition, whatever income they had garnered from their reservation.

If you have issues in relation to the filing of income taxes, which have, therefore led you down a potentially serious road of trouble, you must familiarize yourself with the appeals process for the state of Kansas. Upon notification by and assessor, you will be presented with the option of communicating with a “problem resolution officer” in order to work through the matter.

Following failure to reach a resolution, a “notice of final assessment” will be set forth. If the individual is in disagreement with the notification, they must convey an appeal letter within 60 days calling for an informal hearing on their case, including their complaints. Afterward, the department will have their final decision within 270 days of the request, which then lead to the addition 30 days that the taxpayer has to file another appeal of the department’s final decision.

Kansas State Tax: An Overview

In the United States, each state has its own system of taxation. In Kansas, the state tax system is essential for funding different services such as education, healthcare, and infrastructure. The Kansas Department of Revenue is responsible for administrating the state tax laws, and it collects revenue from different sources, such as income, sales, property, and other taxes.

Kansas has a unique position in the United States when it comes to taxation. It has one of the highest state sales tax rates, while its individual income tax rates are relatively low compared to other states. But how does the Kansas state tax system work, and what are the different kinds of taxes that Kansas residents have to pay? This article will provide an overview of the Kansas state tax, including updates on recent changes to the system.

Income Tax

The Kansas income tax is a progressive tax system based on a taxpayer’s income level. The state income tax rate varies from 3.1% to 5.7% based on the income level. For lower-income earners, the tax rate is 3.1%, while higher-income earners will face the highest tax rate of 5.7%. The income tax in Kansas is relatively lower than many other states, and it has been attractive to businesses and residents seeking lower tax rates.

However, in recent years, there have been changes to the Kansas state income tax system. In 2012, Governor Sam Brownback signed into law a bill that reduced income tax rates for all taxpayers. The new law eliminated income taxes for some businesses that pass their income through to their owners, and it reduced individual income tax rates in 2013 and 2014. The goal was to create a business-friendly and attractive tax system to spur economic growth in the state.

However, the effects of the tax cut were not as beneficial as anticipated, and the state faced a significant budget shortfall. In response, in 2017, the Kansas legislature increased the income tax rate and the number of tax brackets. The income tax rates range from 3.1% to 5.7%, depending on the income level in 2021.

Sales Tax

Kansas has one of the highest state sales tax rates in the country at 6.5%. This rate includes both state and local sales taxes. Additionally, there are some exemptions and exclusions on sales tax, such as groceries, prescription drugs, and certain types of equipment used in manufacturing.

In recent years, Kansas has expanded its sales tax base to include some services. For example, car and truck repair services, storage services, and pet care services are now subject to sales tax. This expansion has been a source of debate among policymakers and residents, with some concerned about the impact on businesses and consumers.

Property Tax

Property taxes are based on the value of real estate property and are assessed at the county level in Kansas. Each county determines the assessed value of the property, multiplied by the tax rate set by the county and other taxing districts where the property is located. The property tax is used primarily for funding local government services such as schools, fire departments, and police departments.

In Kansas, property taxes are relatively low compared to other states. The median property tax in the state is $1,625 per year, which is lower than the national median property tax of $2,578. However, rising property values can lead to higher property taxes for homeowners. In addition, the 2019 Kansas legislative session included a property tax lid law, which places a limit on the amount of revenue that local taxing units can generate annually.

Other Taxes

Kansas also collects revenue from various other taxes, including cigarette and tobacco taxes, state excise taxes, and severance taxes. These taxes are used primarily for funding different services, such as education, healthcare, and environmental protection.

Cigarette and Tobacco Taxes: Kansas has a tax of $1.29 per pack of cigarettes, which is the 22nd highest in the country. In addition, cigars and other tobacco products have a tax rate of 10% of the wholesale price.

State Excise Taxes: Kansas has a variety of excise taxes that are paid by businesses. These taxes are based on the goods and services provided, such as alcohol, gasoline, and diesel fuel.

Severance Taxes: Severance taxes are paid by companies that extract or produce certain natural resources in Kansas, such as oil, gas, and coal. The revenue from these taxes is used to fund conservation efforts and other environmental protection programs.


The Kansas state tax system is essential for funding different services in the state, such as education, healthcare, and infrastructure. The system includes income, sales, property, and other taxes. Kansas has a relatively low income tax rate, but one of the highest state sales tax rates in the country. The property tax is also relatively low compared to other states, but rising property values can lead to higher taxes for homeowners. There have been several changes to the Kansas state tax system in recent years, including changes to income tax rates, sales tax base, and property tax lids. These changes have been a source of debate among policymakers and residents, and the future of the system remains uncertain.

Kansas Tax: An Overview of the State’s Taxation System

The state of Kansas is located in the Midwestern United States. With a population of approximately 2.9 million, the state is renowned for its vibrant economy and agriculture industry, as well as a favorable business environment. Kansas boasts of several tax policies that have been designed to promote economic growth, job creation, and investment opportunities across the state. In this article, we will provide an overview of Kansas tax laws, including how taxes are regulated and enforced, the different types of taxes, tax rates, exemptions, and deductions.

Regulation and Enforcement of Kansas Tax

The Department of Revenue is the primary government agency responsible for enforcing Kansas tax laws. The department is tasked with collecting taxes, auditing taxpayers, and ensuring compliance with tax laws. It consists of several divisions, including the Taxation and Compliance Division, Collection and Enforcement Division, Property Valuation Division, and Motor Vehicle Division, among others. The department is also responsible for issuing tax guides, forms, and publications designed to help taxpayers understand their rights and obligations under the law.

Types of Taxes in Kansas

Kansas imposes several types of taxes that are used to finance its budget, support government programs, and provide critical services to its residents. The primary types of taxes in Kansas are as follows:

1. Income Tax

Kansas employs a graduated income tax system, where taxpayers are taxed based on their income level. The state’s tax rates range from 3.1% to 5.7%, with the top marginal tax rate applying to those earning over $30,000 annually. Kansas residents are required to file their state income tax return by April 15th of each year.

2. Sales Tax

The state of Kansas has a statewide sales tax rate of 6.5%, which is one of the highest in the region. However, local jurisdictions have the authority to impose additional sales taxes on top of the statewide rate. For example, the city of Wichita has a total sales tax of 7.5%, with 1% going to the city and 0.5% to the county.

3. Property Tax

Kansas property taxes are levied on real estate, which includes land and buildings. Property taxes are determined by multiplying the taxable value of the property by the applicable mill levies. The mill levy is the tax rate expressed in dollars per $1,000 of assessed value. The state sets the maximum mill levies that can be applied to each taxing jurisdiction, such as school districts, cities, and counties.

4. Excise Tax

Kansas also imposes excise taxes on specific goods and services, such as cigarettes, alcohol, and motor fuels. The state’s cigarette tax rate is $1.29 per pack of 20 cigarettes, while its excise tax on gasoline is 24 cents per gallon.

Exemptions and Deductions

Kansas provides several exemptions and deductions that may reduce a taxpayer’s tax liability. Some of these include:

1. Standard Deduction

Kansas allows taxpayers to claim a standard deduction on their state income tax return. For tax year 2021, the standard deduction for single filers is $3,000, while married taxpayers filing jointly can claim a standard deduction of $7,500.

2. Personal Exemptions

Kansas taxpayers can claim a personal exemption for themselves, as well as their spouse and dependents. Each exemption reduces the taxpayer’s taxable income by $2,250 for tax year 2021.

3. Homestead Property Tax Refund

Kansas offers a property tax refund program called the Homestead Refund, which provides a refund to eligible homeowners who pay more than 2.5% of their income in property taxes. Eligible taxpayers must be at least 55 years old or permanently disabled and have an income below a certain threshold.

4. Economic Development Incentives

Kansas offers several economic development incentives and tax credits to encourage businesses to invest and create jobs in the state. Some of these incentives include the High Performance Incentive Program, Community Service Tax Credit, and the Kansas Industrial Training Program.

Recent Developments in Kansas Taxation

Kansas has undergone a series of significant tax policy changes over the past several years. In 2012, the state passed sweeping tax cuts that reduced income tax rates, eliminated some deductions and exemptions, and exempted certain types of business income from taxation. The tax cuts were intended to stimulate economic growth and make Kansas more competitive with neighboring states.

However, the tax cuts resulted in a significant budget shortfall, forcing the state to cut spending on critical services such as education and healthcare. In response, the state began to roll back some of the tax cuts, including restoring tax rates for higher-income earners and reinstating some deductions and exemptions.

In 2017, the Kansas Legislature passed a tax reform bill that raised taxes on businesses and individuals to address the budget shortfall. The bill increased the statewide sales tax rate to 6.5%, eliminated some business tax deductions and credits, and imposed a new tax on pass-through businesses. The bill also repealed the state’s exemption on food sales tax, which had been in place since 2013.


In conclusion, Kansas tax laws are designed to promote economic growth, job creation, and investment opportunities across the state. The state employsa variety of taxes, including income tax, sales tax, property tax, and excise tax, which are used to finance its budget and provide critical services to its residents. Kansas also provides several exemptions and deductions that may reduce a taxpayer’s tax liability. However, the state has undergone significant tax policy changes over the past several years, including tax cuts and tax increases, which have resulted in budget shortfalls and reduced spending on critical services. As such, it is important for taxpayers and policymakers to stay informed about Kansas tax laws and their impact on the state’s economy and residents.