KANSAS
separate property state

 

Military Income:  Fully taxable.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse must be a nonresident of Kansas.

Forms Used:            

Filing Status:  Same as federal return.  If one of the spouses is a nonresident, then they file a nonresident joint return (if they filed a joint federal return). 

Attach Copy of Federal Return:  Yes, if taxpayer does not have a Kansas address.

Not Taxed: 

Other State Tax Credit:   Available.  Attach copy of other state return. 

Miscellaneous:  Food Sales Tax Refund --- must be a Kansas resident residing in Kansas to receive this.

Where to Mail:

Kansas Income Tax
Kansas Department of Revenue
915 SW Harrison St
Topeka, KS  66699-1000

 
Refund:  1-800-894-0318  General Information:  1-877-526-7738
Forms:  (785) 296-4937 Electronic Filing:  (785) 296-4066
Other Info:  

Taxpayer Assistance Center
Docking State Office Bldg
915 SW Harrison St, 1st Floor
Topeka, KS  66612-1588

Website:  www.ksrevenue.org
E-filing Info:  Kansas has no E-File signature form, it is included with the federal 8453.  Retain information for 3 years.
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Kansas residents, lived at their present location all year, and one or both had income.

Main Info Screen.

Kansas K-40 Form.  A joint resident Kansas income tax return is prepared. You must complete the School District Number and the County Code.

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Kansas, while the other member is a resident of a different state.  A Kansas income tax return must be prepared due to the taxpayer or spouse having Kansas earned income.

Main Info Screen.  If the spouse is a domicile (resident) of another state, the parties should file jointly as nonresidents.  For this example, the taxpayer is a resident of  Kansas while the spouse is a resident of North Dakota.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Kansas KS-40 Form.   A joint non-resident Kansas income tax return should be prepared.   School District Number and the County Code is left blank on nonresident returns. List the non-resident state as shown in the example. 

Review the remainder of the Kansas Form KS-40 and KS-S to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Kansas tax return due to one or both having Kansas earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Kansas income tax return because the spouse worked in Kansas.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Kansas KS-40 Form.   A joint non-resident Kansas income tax return should be prepared.   School District Number and the County Code is left blank on nonresident returns. List the non-resident state as shown in the example. 

Kansas Schedule S - Supplemental Schedule S.  To comply with the provisions of the Service Members Civil Relief Act and the Military Spouse Residency Relief Act, the nonresident income must be taken off of the Kansas Form K-40.  This amount is listed on line A13 of the KS Schedule S. Link to a Scratch Pad to identify the two separate sources of income

Enter the appropriate amounts of income using following the example.

Review the remainder of the Kansas Form K-40 and KS-S form to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Kansas during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Kansas.  The Spouse and taxpayer must file a Kansas tax return due to one or both of them having Kansas earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from Kansas to North Dakota during the year.  The spouse was a resident of Kansas but is now changing their residency to North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Kansas and North Dakota and must file a Kansas income tax return because the spouse worked in Kansas.

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Kansas Form 104.   A joint part-year resident Kansas income tax return should be prepared.  This form will be generated for a Kansas part- year resident who must report Kansas earned income.  School District Number and the County Code is left blank on nonresident and part-year returns. List non-resident state as shown in example. List dates individual was a Kansas resident.

Kansas Schedule S - Supplemental Schedule S.  To comply with the provisions of the Service Members Civil Relief Act and the Military Spouse Residency Relief Act, the nonresident income must be taken off of the Kansas Form K-40.  This amount is listed on line A13 of the KS Schedule S. Link to a Scratch Pad to identify the two separate sources of income

Enter the appropriate amounts of income using following the example.

Review the remainder of the Kansas Form K-40 and KS-S form to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Kansas with Income from Another State  - Taxpayer is single.  The taxpayer must file a Kansas tax return due to him or her having Kansas earned income.

Main Info Screen.  For this example the taxpayer is a military member stationed in North Dakota but a resident of Kansas.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Kansas K-40 Form.  A resident Kansas income tax return is prepared.  Kansas taxes residents on income from all sources, even income earned while living in another state (North Dakota as in this example).  You must complete the School District Number and the County Code.

Kansas KS WKT, Credit for Taxes Paid to Other State Worksheet.  This must be added to the tax return.  The Resident's only section must be prepared to give a credit for taxes paid to another state (North Dakota). You must complete the other states tax return first, then enter the amount of tax from the other states tax return.  This is not the amount the taxpayer had withheld from his or her pay but the amount of tax imposed on them.  Line 1 is the amount of income tax liability on the (North Dakota) tax return.  Line 3 is the amount of income earned in the other state (North Dakota).  A copy of the other state's return must be attached to the Kansas return if not e-filed.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Kansas return must be filed because the taxpayer received new tax information after their Kansas return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Kansas K-40 - Kansas Individual Income Income Tax.  The same Kansas K-40 Form that was used to file the return is used to amend the return.  Answer the questions as in the example.  You must check the box to lock in the original refund or balance due before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Kansas K-40 - Kansas Individual Income Income Tax.  Ensure that the amount of original refund or additional taxes paid are shown on lines 25 and 26. Review the Kansas K-40 form to determine if the taxpayer is receiving an additional refund or owes money.

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.