Kansas

Corporate income tax

Form K-120 must be filed no later than one month after the due date established under the federal Internal Revenue Code (including any federal extension), but payment of any liability is due April 15 for calendar-year filers (15th day of the fourth month after the tax year for fiscal filers). Surtax of 3% applies to Kansas taxable income over $50,000.

Extension. Kansas accepts the federal extension: enclose a copy of federal Form 7004 with the K-120 to automatically receive a six-month extension

Partnerships and S corporations

SALT Parity Act (2022 session, first used for the 2023 filing season) lets electing S corporations and partnerships pay Kansas income tax at the entity level on the K-120S so owners avoid the federal SALT deduction cap. Banks and savings institutions cannot file as small business corporations and instead file the privilege tax return.

Retailers' sales tax and compensating use tax

Due date. Retailers' sales, compensating use, and most excise tax returns are due on the 25th of the month following the end of the reporting period (annual returns January 25; quarterly April 25, July 25, October 25, January 25).

Filing frequency. Assigned by KDOR based on the annual amount of tax: $0-$1,000.00 annual; $1,000.01-$5,000.00 quarterly; $5,000.01 and over monthly (seasonal businesses file monthly during months of operation).

Thresholds. Annual <= $1,000/yr; quarterly $1,000.01-$5,000; monthly > $5,000.

Prepayments. Pub. KS-1510's current chart shows only annual/quarterly/monthly; a prepaid-monthly (accelerated) tier is mentioned by Avalara and TaxJar but its threshold was not confirmed on the fetched KDOR pages.

Notes

Kansas separates the filing deadline (one month after federal) from the payment deadline (15th day of the 4th month), so calendar-year C corps pay by April 15 but may file by May 15 without penalty. Kansas repealed its corporate franchise tax years ago (not re-verified here).