How to compute ks-income-tax for Kansas, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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Single/HoH/MFS — lower bracket rate
5.20%K.S.A. 79-32,110(B)
Single/HoH/MFS — lower bracket upper threshold
$23,000K.S.A. 79-32,110(B)
Single/HoH/MFS — upper bracket rate
5.58%K.S.A. 79-32,110(B)
Single/HoH/MFS — tax on income over $23,000 (flat amount component)
$1,196 + 5.58% of excess over $23,000K.S.A. 79-32,110(B)
Married Filing Jointly — lower bracket rate
5.20%K.S.A. 79-32,110(B)
Married Filing Jointly — lower bracket upper threshold
$46,000K.S.A. 79-32,110(B)
Married Filing Jointly — upper bracket rate
5.58%K.S.A. 79-32,110(B)
Married Filing Jointly — tax on income over $46,000 (flat amount component)
$2,392 + 5.58% of excess over $46,000K.S.A. 79-32,110(B)
Prior three-bracket system — rates replaced effective tax year 2024
3.1% / 5.25% / 5.7% (replaced)K.S.A. 79-32,110; Senate Bill 1 (2024)
Standard deduction — Single (2025 tax year)
$3,605K.S.A. 79-32,120
Standard deduction — Married Filing Jointly (2025 tax year)
$8,240K.S.A. 79-32,120
Standard deduction — Head of Household (2025 tax year)
$6,180K.S.A. 79-32,120
Standard deduction — Married Filing Separately (2025 tax year)
$4,120K.S.A. 79-32,120
Personal exemption — Single / HoH / MFS (2025 tax year)
$9,160K.S.A. 79-32,121
Personal exemption — Married Filing Jointly (2025 tax year)
$18,320K.S.A. 79-32,121
Personal exemption — each dependent (2025 tax year)
$2,320K.S.A. 79-32,121
Social Security exemption — federal AGI threshold for full exemption
$75,000 or lessK.S.A. 79-32,117(c)(viii)
Kansas individual income tax return filing deadline (tax year 2026)
April 15, 2027K.S.A. 79-32,110 et seq.; Form K-40
Estimated tax payment threshold — minimum tax owed to require quarterly payments
$500 or moreK.S.A. 79-32,110 et seq.; Form K-40ES
Estimated tax — 1st quarter due date
April 15K.S.A. 79-32,110 et seq.; Form K-40ES
Estimated tax — 2nd quarter due date
June 15K.S.A. 79-32,110 et seq.; Form K-40ES
Estimated tax — 3rd quarter due date
September 15K.S.A. 79-32,110 et seq.; Form K-40ES
Estimated tax — 4th quarter due date
January 15 (following year)K.S.A. 79-32,110 et seq.; Form K-40ES
Kansas local/county income tax rate
0% (no local/county income taxes)K.S.A. 79-32,110 et seq.
Kansas state income tax refund — subtraction from Kansas AGI if included in federal AGI
Full amount included in federal AGIK.S.A. 79-32,117(a)
U.S. government interest — subtraction from Kansas AGI
Full amount of interest on U.S. obligationsK.S.A. 79-32,117(a)(i)
KPERS contributions — subtraction from Kansas AGI
Full amount of Kansas Public Employees Retirement System contributionsK.S.A. 79-32,117(a)(ii)
Out-of-state municipal bond interest — addition to Kansas AGI
Full amount of interest from bonds of states other than KansasK.S.A. 79-32,117(b)
Primary individual income tax return form
Form K-40 + Schedule SK.S.A. 79-32,110 et seq.; Form K-40
Estimated tax payment form
Form K-40ESK.S.A. 79-32,110 et seq.; Form K-40ES
Kansas starting point for taxable income computation
Federal AGI (Form 1040, Line 11) entered on Form K-40, Line 1K.S.A. 79-32,117; Form K-40
QBI deduction (IRC §199A) — Kansas conformity
Not allowed; Kansas starts from federal AGI before QBI deductionK.S.A. 79-32,117
Scope. This skill covers Kansas Form K-40 (Individual Income Tax Return) for sole proprietors and single-member LLCs. It addresses the two-bracket progressive income tax, Kansas modifications to federal AGI, and Schedule S adjustments. It does NOT cover corporate returns (K-120), partnership/S-corp pass-throughs (K-120S), or detailed multi-state allocation.
Quality tier. Q3 — AI-drafted, not independently verified. All outputs must be reviewed by a qualified tax professional before filing.
Section 1 Metadata table
| Field | Value |
|---|---|
| Jurisdiction | Kansas (US-KS) |
| Tax authority | Kansas Department of Revenue (KDOR) |
| Filing portal | Kansas WebFile |
| Legislation | K.S.A. 79-32,110 et seq. |
| Primary form | Form K-40 (Kansas Individual Income Tax Return) + Schedule S |
| Filing deadline | April 15, 2027 (for tax year 2026) |
| Version | 0.1 |
| Date | May 22, 2026 |
| Validation status | AI-drafted — Q3 |
Single, Head of Household, Married Filing Separately bracket table (K.S.A. 79-32,110(B))
| Taxable income | Rate | Tax calculation |
|---|---|---|
| $0 – $23,000 | 5.20% | 5.20% of Kansas taxable income |
| Over $23,000 | 5.58% | $1,196 + 5.58% of excess over $23,000 |
Married Filing Jointly bracket table (K.S.A. 79-32,110(B))
| Taxable income | Rate | Tax calculation |
|---|---|---|
| $0 – $46,000 | 5.20% | 5.20% of Kansas taxable income |
| Over $46,000 | 5.58% | $2,392 + 5.58% of excess over $46,000 |
Note: These two-bracket rates replaced the prior three-bracket system (3.1% / 5.25% / 5.7%) effective for tax year 2024 under Senate Bill 1 (2024).
Standard deduction table
| Filing status | Amount |
|---|---|
| Single | $3,605 |
| Married Filing Jointly | $8,240 |
| Head of Household | $6,180 |
| Married Filing Separately | $4,120 |
Personal exemptions table
| Category | Amount |
|---|---|
| Single / HoH / MFS | $9,160 |
| Married Filing Jointly | $18,320 |
| Each dependent | $2,320 |
Additions table (K.S.A. 79-32,117)
| Item | Description | Source |
|---|---|---|
| State/local income tax refunds | If not already in federal AGI | K.S.A. 79-32,117 |
| Out-of-state municipal bond interest | Interest from bonds of states other than Kansas | K.S.A. 79-32,117(b) |
| IRC §179 / bonus depreciation differences | Kansas may decouple from certain federal accelerated depreciation provisions | K.S.A. 79-32,117 |
Subtractions table (K.S.A. 79-32,117)
| Item | Description | Source |
|---|---|---|
| Kansas state income tax refund | If included in federal AGI (state tax refund recovery) | K.S.A. 79-32,117(a) |
| Social Security benefits | Kansas fully exempts Social Security if federal AGI is $75,000 or less | K.S.A. 79-32,117(c)(viii) |
| U.S. government interest | Interest on U.S. obligations | K.S.A. 79-32,117(a)(i) |
| KPERS contributions | Kansas Public Employees Retirement System contributions | K.S.A. 79-32,117(a)(ii) |
| Military pay | Active-duty military compensation | K.S.A. 79-32,117 |
| Retirement income exclusion | Social Security exempt for AGI ≤ $75,000; other retirement income provisions vary | K.S.A. 79-32,117 |
Estimated tax payment vouchers table
| Voucher | Due date |
|---|---|
| 1st quarter | April 15 |
| 2nd quarter | June 15 |
| 3rd quarter | September 15 |
| 4th quarter | January 15 (following year) |
Tier 1 rules table
| Rule | Description |
|---|---|
| R-1 | Apply the two-bracket rate schedule based on filing status. Single/HoH/MFS: 5.20% up to $23,000, 5.58% above. MFJ: 5.20% up to $46,000, 5.58% above. |
| R-2 | Start from federal AGI and apply Schedule S modifications. |
| R-3 | Subtract the standard deduction or itemized deductions (taxpayer's choice). |
| R-4 | Subtract personal exemptions ($9,160 single; $18,320 MFJ; $2,320 per dependent — 2025 amounts). |
| R-5 | Social Security benefits are fully exempt if federal AGI ≤ $75,000. |
| R-6 | Add back interest from out-of-state municipal bonds. |
| R-7 | Subtract U.S. government bond interest. |
| R-8 | Kansas has NO local/county income taxes. Only the state tax applies. |
Tier 2 rules table
| Rule | Description |
|---|---|
| J-1 | Determine Social Security exemption eligibility when federal AGI is near the $75,000 threshold. |
| J-2 | Evaluate whether Kansas itemized deductions exceed the Kansas standard deduction, especially when federal SALT deductions differ. |
| J-3 | Assess Kansas NOL carryforward interaction with federal NOL when there are differing modification histories. |
| J-4 | Determine Kansas source income allocation for taxpayers with multi-state activity. |
Supplier pattern library table
| Pattern | Kansas treatment |
|---|---|
| Freelance income (Schedule C) | Flows through federal AGI → Kansas AGI. Subject to state tax at bracket rates. |
| Rental income (Schedule E) | Flows through federal AGI → Kansas AGI. Subject to state tax. |
| Capital gains | Fully taxable at bracket rates. |
| Interest / dividends | Taxable except U.S. government obligations (exempt). |
| Social Security | Fully exempt if federal AGI ≤ $75,000. Taxable above $75,000. |
| Retirement distributions | Generally taxable; KPERS contributions are exempt. |
Form K-40 mapping table
| Form K-40 line | Description | Source |
|---|---|---|
| Line 1 | Federal AGI (Form 1040, Line 11) | Federal return |
| Line 2 | Modifications from Schedule S | K.S.A. 79-32,117 |
| Line 3 | Kansas AGI (Line 1 ± Line 2) | Computed |
| Line 4 | Standard or itemized deduction | K.S.A. 79-32,120 |
| Line 5 | Personal exemptions | K.S.A. 79-32,121 |
| Line 7 | Kansas taxable income | Line 3 − Line 4 − Line 5 |
| Line 8 | Kansas tax (from rate schedule or tax table) | K.S.A. 79-32,110 |
| Lines 9–13 | Credits | Various |
| Lines 14–20 | Payments and withholding | Various |
| Line 23 | Balance due or refund | Computed |
Refusal catalogue table
| Code | Situation | Action |
|---|---|---|
| REF-KS-01 | Taxpayer is a nonresident with complex Kansas source income allocation | Refuse; requires Schedule S Part B detailed analysis. |
| REF-KS-02 | Taxpayer has partnership or S-corp pass-through with Kansas K-1 modifications | Flag for reviewer. |
| REF-KS-03 | Taxpayer claims Kansas Historic Preservation Credit or other complex credits | Flag for reviewer — separate forms required. |
| REF-KS-04 | Taxpayer has farm income with Kansas-specific depreciation differences | Flag for reviewer. |
| REF-KS-05 | Taxpayer has Social Security income and federal AGI is near the $75,000 exemption threshold | Flag for reviewer — cliff-effect determination needed. |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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Other Kansas computations in the OpenAccountants Tax Library.
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