What Are the Kansas Nonresident Filing Requirements?

If you are not a resident of Kansas, you may still need to file a state income tax return. This obligation arises when you earn income from sources within Kansas. The state requires that income generated from activities or property in Kansas be reported, regardless of where you reside, to ensure all who benefit from the state’s economy contribute to its tax base.

Determining Your Kansas Filing Requirement

A nonresident is an individual who does not live in Kansas, which is distinct from a part-year resident who moved into or out of the state during the tax year. You must file a Kansas tax return as a nonresident if you have any income from Kansas sources and are required to file a federal income tax return. Unlike some states with a minimum income threshold, Kansas requires a return if any amount of income is earned within the state.

Kansas-source income that triggers this filing requirement includes:

• Wages or other compensation earned for services performed in Kansas.
• Income derived from a business, trade, or profession carried on within the state.
• Income from tangible personal or real property located in Kansas, such as rental income.
• Proceeds from the sale of Kansas real estate.

Military servicemembers whose home of record is not Kansas are not required to file on their military pay. The Military Spouses Residency Relief Act (MSRRA) provides similar relief to civilian spouses of servicemembers under specific conditions. This allows them to maintain their home state’s residency for tax purposes even while living in Kansas.

Required Information and Tax Forms

The primary form for nonresidents is the Kansas Income Tax Return, Form K-40. You must also complete and attach Schedule S, the Kansas Supplemental Schedule, which is used to allocate income between Kansas and other sources. These forms are available for download on the Kansas Department of Revenue’s website.

A complete federal income tax return is necessary before starting your state return, as the Kansas tax calculation begins with your Federal Adjusted Gross Income (AGI). You will also need all Forms W-2 showing Kansas income and tax withheld. Additionally, you must have any Forms 1099 that report income from Kansas sources, such as nonemployee compensation or rental income.

On Schedule S, you will allocate your income. Part B of this schedule has two main columns: one for your total income from all sources, and a second for reporting only the income from Kansas sources. The figures for total income should align with your federal return.

Calculating Your Kansas Nonresident Tax

The method for calculating a nonresident’s tax liability involves a process of apportionment. This ensures you are taxed by Kansas only on the portion of your income earned from Kansas sources. The process is designed to fairly determine the tax owed based on your economic activity within the state.

The calculation begins by determining your tax liability as if you were a full-year Kansas resident. You start with your Federal AGI, apply Kansas’s standard deduction and exemptions to find your Kansas taxable income, and then calculate the tax using the state’s tax brackets. This initial figure represents the tax you would owe if all your income were subject to Kansas tax.

Next, you must find the apportionment percentage. This is computed on Schedule S by dividing your Kansas Adjusted Gross Income by your Federal Adjusted Gross Income. The resulting percentage reflects the proportion of your total income that is from Kansas.

Finally, you multiply the “as-if-resident” tax liability by the apportionment percentage. This product is your actual Kansas tax liability as a nonresident.

How to File and Pay Your Kansas Tax Return

Once your Form K-40 and Schedule S are complete, you must file the return and submit any payment due. Kansas offers multiple filing methods, including electronic filing through approved tax software. This option often provides faster processing and confirmation that your return was received by the Kansas Department of Revenue.

Alternatively, you can mail a paper return. The mailing address depends on whether you are making a payment or expecting a refund. The instructions for Form K-40 provide the specific addresses for each scenario to prevent processing delays.

If you owe tax, payment can be made through the Kansas Department of Revenue’s online portal or by mailing a check or money order with a payment voucher. After filing, you can track the status of your refund online through the department’s website.