Kansas cross-border taxation, tax year 2026

Source-cited draft. Built from the KDOR Withholding page, K.S.A. 79-32,110 and the KDOR 2025 individual income tax booklet, read on 2026-10-28. The nonresident-return statute and the credit statutes were not readable this run, so form routing and credit mechanics are listed under Not yet confirmed. No accountant has reviewed it.

Tax year: the calendar year for most individuals. Authority: Kansas Department of Revenue (KDOR). Currency: US dollars. Covers Kansas exposure for nonresidents, part-year residents, and Kansans working out of state; the nonresident path runs through Schedule S Part B in ks-income-tax.

See also: ks-income-tax, ks-payroll, ks-corporate-income-tax.

Who this applies to

• Kansas residents: taxed on worldwide income regardless of where services are performed; employers must withhold Kansas tax for Kansas residents "performing services inside or outside of Kansas" (KDOR Withholding page).
• Nonresidents: taxed on Kansas-source income; Kansas employers must withhold on nonresidents performing services in Kansas (KDOR Withholding page).
• Part-year residents: split-year treatment via allocation on Schedule S (form detail under Not yet confirmed).
• Entities: corporations with Kansas-source income file K-120 (see ks-corporate-income-tax).

Rates, bands and thresholds

Item	Rate or amount	Tax year	Source
Resident and nonresident rates	5.20% / 5.58% two-bracket schedule (break at $23,000; $46,000 married filing jointly)	2026	K.S.A. 79-32,110; see ks-income-tax

The taxable base

Item	Rule	Source
Resident base	Worldwide income at Kansas rates	Residence-based withholding rule, KDOR Withholding page
Source rules for remote work	Income sourced where services are performed; Kansas resident remote workers are still Kansas-withheld	KDOR Withholding page

The nonresident base and allocation, the credit for taxes paid to other states, reciprocity and exit-tax status are listed under Not yet confirmed.

Deadlines and filing

• Form K-40 (with or without Schedule S): April 15 for calendar-year filers (April 15, 2026 for 2025 returns; fiscal-year returns the 15th day of the 4th month) (KDOR 2025 individual income tax booklet).
• Employers' withholding remittances for nonresident employees follow the payroll calendar (see ks-payroll).

Penalties and interest

• The Kansas late-filing and late-payment tiers for individuals are listed under Not yet confirmed (see ks-income-tax).
• Dual-residency disputes (two states claiming residence) are resolved by negotiated credits or litigation; Kansas has no special penalty for the dispute itself.

Cross-border points

• Kansas resident working in Missouri (classic Kansas City metro pattern): Missouri withholds nonresident tax; Kansas taxes worldwide income. The resident credit for Missouri tax is listed under Not yet confirmed.
• Nonresident working in Kansas: Kansas withholds and taxes; the home state may credit Kansas tax (check the home state's rule).
• No Kansas worldwide-unitary extension for individuals — the state layer is source- and credit-based.

Worked examples

Both examples assume a resident credit for tax paid to the other state, capped at the crediting state's tax on the same income. That credit mechanism is not yet confirmed for Kansas; the tax amounts are hypothetical figures showing the mechanics only.

Example 1: Kansas resident commuting to Missouri

Kansas tax on worldwide income is $4,200; Missouri nonresident tax on the same wages is $3,800. If Kansas credits the full Missouri tax, Kansas collects $400 and the household pays $4,200 in total — the higher of the two states' tax, split $3,800 Missouri + $400 Kansas.

name: KS resident MO commuter credit
inputs:
  ks_tax: 4200
  mo_tax: 3800
steps:
  - credit: min(mo_tax, ks_tax)
  - ks_net: ks_tax - credit
  - combined: mo_tax + ks_net
expected:
  credit: 3800
  ks_net: 400
  combined: 4200

Example 2: nonresident working in Kansas

A Missouri resident earns wages in Kansas; Kansas tax is $2,600 and home-state tax on the same income is $3,100 with a full credit for the Kansas tax. The home state collects $500; the total is $3,100.

name: Nonresident KS work home-state credit
inputs:
  ks_tax: 2600
  home_tax: 3100
steps:
  - credit: min(ks_tax, home_tax)
  - home_net: home_tax - credit
  - combined: ks_tax + home_net
expected:
  credit: 2600
  home_net: 500
  combined: 3100

Ask the client first

1. Where were services physically performed each day? It drives source.
2. Kansas residence status for the whole year or part of it? It drives K-40 vs the Schedule S split.
3. Employer withholding: was Kansas withheld for a resident working out of state (required) or for a nonresident working in Kansas (required)?
4. Home / work state credit rules: double-tax relief here comes from credits, not exemptions.

Sources

Source	URL	Read on
KDOR Withholding (residence-based withholding, nonresident rule)	https://www.ksrevenue.gov/bustaxtypeswh.html	2026-10-28
K.S.A. 79-32,110 (individual rates)	https://ksrevisor.gov/statutes/chapters/ch79/079_032_0110.html	2026-10-28
KDOR 2025 individual income tax booklet (due dates)	https://www.ksrevenue.gov/incomebook25.html	2026-10-28

Not yet confirmed: K-40PN vs K-40 + Schedule S Part B form routing for nonresidents (K.S.A. 79-32,150 page at kslegislature.org/li served only a JS shell); the nonresident base and Schedule S Part B allocation detail; part-year allocation detail; the statute, cap and ordering of the resident credit for taxes paid to other states; that Kansas has no reciprocity agreement with Missouri, Nebraska, Oklahoma, Colorado or any other state; that Kansas imposes no exit or departure tax; whether KDOR honours the federal extension for individuals; the individual late-filing and late-payment penalty tiers under K.S.A. 79-32; military residence-retention (MMRA) treatment in Kansas.

Contributed by Jeff Watts.