Kansas income tax
Introduction: This article briefly discuss about the income tax procedure in Kansas, the tax benefits and exemptions from the Kansas income tax.
Who are required to file a Kansas return?
1) Kansas residents: a Kansas resident for income tax purposes is any individual who lives in Kansas, regardless of where he/she is employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is also considered a resident.
If you were a Kansas resident for the entire year, you must file a Kansas Individual Income Tax return if you are required to file a federal income tax return or if your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance .
2) Minor dependents: a minor child claimed on another persons return can claim a standard deduction of $500 or the amount of their earned income up to $3,000, whichever is greater . Unearned income (like interest and dividends) over $500 is taxable to Kansas, and a Kansas return must be filed.
3) Nonresidents: If you are not a resident of Kansas but have received income from Kansas source, you are required to file a Kansas individual Income tax return regardless of the amount of income received from Kansas sources.
4) Part-year residents: If you were a Kansas resident for less than 12 months during the tax year, you will be considered a part-year resident. As a part-year resident, you have the option to file your Kansas return either as a resident or as a nonresident .
5) Military personnel:"> the active duty service pay of military personnel is taxable only to your state of legal residency regardless of the place you were stationed during the tax year . If your home of record as per your military records is Kansas, and you have not established residency in another state, you will still be considered as a Kansas resident and your income including your military compensation is subjected to Kansas income tax.
If you are a non resident of Kansas but stationed in Kansas for performing duty, you must file a Kansas return if you (or your spouse, if filing jointly) received income from Kansas sources. Income only from Kansas sources is used to determine the Kansas income tax due of non resident military service members .
According to Kansas law, if either a husband or wife is a resident of Kansas, while the other is a non resident, and they file a married Filing Joint federal return, they must file a Married Filing Joint Kansas return and file as non residents of the state of Kansas.
6) Native American Indians: That income of the Native American Indians that is exempt from Federal Income Tax is also exempt from Kansas Income Tax . Income earned by a Native American Indian on a reservation, residing on his/her tribal reservation, is also exempt from Kansas Income Tax.
Estimated tax: if you have self-employment income or other income that is not subject to Kansas withholding, you may be required to file estimated income tax voucher to prepay your Kansas Income tax . Estimated tax payments are required under following situations,
Filing procedure
If your return is based on a calendar year, it must be filed and the tax is to be paid on or before the 15th of April. In case your return is based on a fiscal year, your Kansas return is due the 15th day of the 4th month following the end of your fiscal year. By using an electronic filing option and the direct payment method, you can file your return at any time and can choose to have your bank account debited on the due date of return .
Amended returns: generally, amended returns must be filed with the Department of Revenue within three years of the date when original return was filed . If the amended return will result in a refund to you, the amended return may be filed within three years of when the original return was filed, or within two years from the date the tax was paid, whichever is later .
Extension of time for filing: If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file . Kansas doesnt have a separate extension request form . If you filed Form 4868 with the Internal Revenue Service for an automatic extension to file, you may enclose a copy of this for with your completed form K-40 to automatically receive an extension to file your Kansas return.
Deceased tax payers: if you are the survivor or representative of a deceased tax payer, you must file a return for the tax payer who died during the calendar year . If you are a surviving spouse filing a joint Federal Income Tax return, a joint Kansas return must also be filed.
Innocent spouse relief: in cases where the husband and wife file as married filing joint for Kansas, and one spouse is relieved of federal liability by the IRS (Internal Revenue Service), he/she is also relieved of Kansas tax, penalty and interest. Innocent spouse relief is also provided in Kansas where such relief would have been provided on the federal level had there been a federal liability .
Confidentiality of the information: the income tax information disclosed to the Kansas department of Revenue, either on returns or through department investigation is held in strict confidence by law . The Department of Revenue, Internal Revenue Service and several other states have an agreement under which some income tax information is exchanged . This is to verify the accuracy and consistency of information reported on federal and Kansas Income Tax returns .
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