Fill - Free fillable 2020 Individual Income Tax Booklet Rev. 7-20 (Kansas Department of Revenue) PDF form

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electronically!

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ksrevenue.org

2020

Individual

Income Tax

Page 2

In This Booklet

General Information .................................. 3

K-40 Instructions....................................... 6

Form K-40................................................. 11

Schedule S ............................................... 13

Schedule K-210 ........................................ 15

Schedule S Instructions ........................... 17

Tax Table.................................................. 20

Tax Computation Worksheet .................... 27

Taxpayer Assistance .................. Back cover

Electronic Options ...................... Back cover

Important Information

CHILD AND DEPENDENT CARE CREDIT.

This credit is for child and dependent care

expenses allowed and claimed on your

individual federal income tax return. This credit

may reduce your Kansas tax liability. You must

be a Kansas resident and have a valid social

security number for all individuals on your

return. The credit allowed for tax year 2020 and

all years thereafter is 25%. See Notice 17-07

and K-40 instructions for line 14.

ITEMIZED DEDUCTIONS. For tax year

2020 Kansas itemized deductions are calculated

using 100% charitable contributions, 100%

qualied medical expenses, 100% qualied

residential interest, and 100% real and personal

property taxes as claimed on your federal

itemized deductions. See Part C of Schedule

S. (You may only itemize your deductions on

your Kansas return if you itemized deductions

on your federal return).

Kansas Compensating Use Tax.

What is Compensating Use Tax? Since 1937

Kansas has imposed a compensating use tax on

goods purchased from outside Kansas and used,

stored or consumed in Kansas. Its purpose is to

protect Kansas retailers from unfair competition

from out-of-state retailers who sell goods tax-

free by applying a tax on these items equal to

the Kansas rate. It also helps to assure fairness

to Kansans who purchase the same items in

Kansas and pay Kansas sales tax. Individuals

and businesses buying items from retailers in

other states may be subject to Kansas use tax

on those purchases. This tax applies to the total

cost of the merchandise, including postage,

shipping, handling or transportation charges. It

is the same as the combined state and local sales

tax rate in eect where the buyer takes delivery

in Kansas. For individuals, it is usually the home. For businesses,

it is where the items are used (oce, shop, etc).

Do I owe this tax? Kansans that buy goods in other states or

through catalogs, internet, mail-order companies, or from TV,

magazine and newspaper ads must pay Kansas use tax on the

purchases if the goods are used, stored or consumed in Kansas

and the seller does not charge a sales tax rate equal to or greater

than the Kansas retailers’ sales tax rate in eect where the item is

delivered or rst used. EXAMPLE: An Anytown, KS resident goes

to Missouri to purchase a laptop computer during a Missouri sales

tax “Holiday.” The cost of the computer is $2,000. The Anytown

resident will owe Kansas use tax of 8.95% (current Anytown rate)

on the total charge of $2,000 when that resident brings the laptop

computer back to Anytown, KS. ($2,000 X 0.0895 = $179.00).

How do I pay the Compensating Use Tax? To pay Kansas use

tax on your untaxed out-of-state purchases made during calendar

year 2020, refer to the instructions for line 20 of Form K-40. You

may use the chart or compute the tax due by applying the state and

local sales tax rate in eect for your address to the total purchases

subject to the tax. Don’t know your sales tax rate? Go to www.

kssst.kdor.ks.gov/lookup.cfm to look up the rate for your location.

Contact our Taxpayer Assistance Center (back cover) if you

have questions about the Kansas Use Tax.

Belted Kingshers are a very attractive robin-sized bird, typically blue-

gray in color with a white collar, crest on the head and a large dagger like

bill. Belted Kingshers are generally observed in Kansas perched in trees

along rivers and near lakes and reservoirs. It is from these perches the Belted

Kingsher hunts small sh, amphibians, and other aquatic prey. They plunge

headlong into the water in pursuit of the next meal. Belted Kingshers are

dependent on clean water and abundant aquatic fauna. Belted Kingshers

and their habitat both benet from Chickadee Checko.

Photo Credit:Danny Brown

Page 3

GENERAL INFORMATION

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.

Who Must

File a

Return

You must le a Kansas

individual income

tax return to receive

any refund of taxes

withheld, regardless

of the amount of total

income.

Kansas law provides

that if a husband or wife

is a resident of Kansas

while the other is a

nonresident of Kansas,

and le a Married

Filing Joint federal

return, they must le

a Married Filing Joint

Kansas return and le

as “nonresidents” of the

state of Kansas.

KANSAS RESIDENTS. A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of

where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning

to Kansas is a resident.

If you were a Kansas resident for the entire year, you must le a Kansas individual income tax return if: 1) you

are required to le a federal income tax return; or, 2) your Kansas adjusted gross income is more than the total of

your Kansas standard deduction and exemption allowance.

The minimum ling requirements are shown in the following table. If you are not required to le a federal return,

you may use this table to determine if you are required to le a Kansas return. For example, if your ling status is

single, and you are over 65, you need not le a Kansas return unless your gross income is over $6,100. A married

couple ling jointly would not be required to le a Kansas return unless their gross income is over $12,000.

she is: And gross income is at least:



Under 65 ..................................................................................................................$ 5,250

65 or older or blind ..................................................................................................$ 6,100

65 or older and blind................................................................................................$ 6,950

 Under 65 (both spouses) .........................................................................................$12,000

 65 or older or blind (one spouse) ............................................................................$12,700

65 or older or blind (both spouses)..........................................................................$13,400

65 or older and blind (one spouse)..........................................................................$13,400

65 or older or blind (one spouse) and 65 or older and blind (other spouse) ...........$14,100

65 or older and blind (both spouses) .......................................................................$14,800

 Under 65 ..................................................................................................................$10,000

 65 or older or blind ..................................................................................................$10,850

65 or older and blind................................................................................................$11,700

 Under 65 ..................................................................................................................$ 6,000

 65 or older or blind ..................................................................................................$ 6,700

65 or older and blind ...............................................................................................$ 7,400

MINOR DEPENDENTS. A minor child claimed on another person’s return can claim a standard deduction of

$500 or the amount of their earned income (wages) up to $3,000, whichever is greater. Unearned income (such

as interest and dividends) over $500 is taxable to Kansas and a Kansas return must be led. If the taxable income

(line 7, Form K-40) is zero, a return is not required. However, you must le a Kansas individual income tax return

to receive any refund of taxes withheld, regardless of the amount of total income.

NONRESIDENTS. If you are not a resident of Kansas but received income from Kansas sources, you must le a

Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income as

provided in Schedule S Part B Instructions). If your employer withheld Kansas taxes from your wages in error, you

must also le a Kansas return in order to receive a refund, even though you had no income from Kansas sources.

A letter from your employer on company letterhead and signed by an authorized company ocial explaining the

error must accompany your return. The letter must state the amount of wages and withholding applicable to Kansas.

PART-YEAR RESIDENTS. You are considered a part-year resident of Kansas if you were a Kansas resident for

less than 12 months during the tax year. As a part-year resident, you must include the dates that you were a resident

in Kansas on Form K-40 and complete Part B of Schedule S.

MILITARY PERSONNEL. The active and reserve duty service pay of military personnel is taxable ONLY to your

state of legal residency, no matter where you are stationed during the tax year. If your home of record on your military

records is Kansas, and you have not established residency in another state, you are still a Kansas resident and all

of your income, including your military compensation, is subject to Kansas income tax.

If you are a nonresident of Kansas but are stationed in Kansas due to military orders, you must le a Kansas

return if you received income from Kansas sources. Only income from Kansas sources is used to determine the

Kansas income tax due for nonresident military service members. Nonresident service members will subtract out

the amount of their military compensation on Schedule S, line A12.

Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt

from Kansas income tax. To qualify for this exemption, the non-military spouse must be residing in Kansas solely

because the military service member is stationed in Kansas under military orders. Non-military spouses of service

members stationed in Kansas will subtract out their Kansas source income on Schedule S, line A12.

NATIVE AMERICAN INDIANS. Income received by native American Indians that is exempt from federal income

tax is also exempt from Kansas income tax. Income earned by a native American Indian residing on his/her tribal

reservation is exempt from Kansas income tax only when the income is from sources on his/her tribal reservation.

If any such income is included in the federal adjusted gross income, it is subtracted on Schedule S, line A16.

Page 4

If your 2020 return is based on a calendar year, it must be led and the tax paid no later than April 15, 2021.

If your Kansas return is based on a scal year, it is due the 15th day of the 4th month following the end of your

scal year. The instructions in this booklet apply to a calendar year ler.

AMENDED RETURNS: If the amended return will result in a refund to you, the amended return must be led within

three (3) years of when the original return was led (including extensions allowed) or within two (2) years from the

date the tax was paid, whichever is later.

Mail your Kansas individual income tax return to the following address:

INDIVIDUAL INCOME TAX

KANSAS DEPARTMENT OF REVENUE

PO BOX 750260

TOPEKA, KS 66699-0260

WebFile is a simple, secure, fast and free Kansas electronic ling option. See back cover for details!

Due to the sensitivity of the Kansas Department of Revenue’s imaging equipment for tax return processing, only

an original preprinted form or an approved computer-generated version of the K-40, Schedule S, and K-40V should

be led. Do not send the Kansas Department of Revenue a copy of your form.

Kansas income tax forms are available by calling or visiting our oce (see back cover). Forms that do not contain

colored ink for imaging purposes can be downloaded from our website at: ksrevenue.org

If you are unable to complete your Kansas return by the ling deadline, you may request an extension of time to

le. If you led federal Form 4868 with the IRS for an automatic extension to le, enclose a copy of this form with

your completed Form K-40 to automatically receive an extension to le your Kansas return. Kansas does not have

a separate extension request form. If you are entitled to a refund, an extension is not required.

To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V) and mark the box

indicating an extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will

owe interest and penalty on any balance due.

If you le Form K-40 using a Kansas address, you do not need to include a copy of your federal return. However,

keep a copy as it may be requested by the Kansas Department of Revenue at a later date. If your Form K-40 shows

an address other than Kansas, you must enclose a copy of your federal return (1040, applicable Schedules A through

F and Schedules 1-3) with your Kansas return.

Income tax information disclosed to the Kansas Department of Revenue, either on returns or through department

investigation, is held in strict condence by law. The Kansas Department of Revenue, the 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.

In cases where husband and wife le as married ling joint for Kansas and one spouse is relieved of federal

liability by the IRS under 26 USC 6013(e) or 6015, he or she is also relieved of Kansas tax, penalty, and interest.

Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal

level had there been a federal liability.

If you have self-employment income or other income not subject to Kansas withholding, you may be required

to prepay your Kansas income tax through estimated tax payments (Form K-40ES). Estimated tax payments are

required if: 1) your Kansas income tax balance due, after withholding and prepaid credits, is $500 or more; and 2)

your withholding and prepaid credits for the current tax year are less than 90% of the tax on your current year’s

return, or 100% of the tax on your prior year’s return.

For your convenience Kansas oers simple electronic payment solutions that are available 24 hours a day, 7

days a week! There are many advantages to paying electronically – no check to write or voucher to complete and

mail; and you get immediate acknowledgment of payment. Additionally, reducing paper consumption is both cost

eective and environmentally friendly. To choose an electronic payment option visit ksrevenue.org and sign in to

the KDOR Customer Service Center.

Underpayment Penalty: If line 30 minus line 20 of Form K-40 is at least $500 and is more than 10% of the tax

on line 19 of Form K-40, you may be subject to a penalty for underpayment of estimated tax. Use Schedule K-210

to see if you will have a penalty or if you qualify for one of the exceptions to the penalty.

If You Need

Forms

Extension of

Time to File

An extension of time to

le is NOT an extension

of time to pay the tax.

Your Federal

Return



Information

Innocent

Spouse Relief

Estimated

Tax

If two-thirds of your

income is from

farming or shing, you

are not required to

make estimated tax

payments – but your

return must be led

and your tax paid on or

before March 1, 2021.

Where to

File

When to File

You can “le now” and

“pay later” using our

Direct Payment option.

See page 9.

Page 5

You must le an amended Kansas return when: 1) an error was made on your Kansas return, 2) there is a change

(error or adjustment) on another state’s return, or 3) there is a change (error or adjustment) on your federal return.

In the Amended Return section of Form K-40, mark the box that explains the reason for amending your

2020 Kansas return.

Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed. Refer

to the Kansas Department of Revenue’s website for annual interest rates.

AMENDED FEDERAL RETURN (1040X): If you are ling a 1040X for the same taxable year as this amended

return, you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas

return. If your 1040X is adjusted or disallowed, then provide the Kansas Department of Revenue with a copy of the

adjustment or denial letter.

If you did not le a Kansas return when you led your original federal return, and the federal return has since

been amended or adjusted, use the information on the amended or adjusted federal return to complete your original

Kansas return. A copy of both the original and amended federal returns should be enclosed with the Kansas return

along with an explanation of the changes.

FEDERAL AUDIT: If a previously led federal return was not correct, or if your original return was adjusted by the

IRS, amended returns or copies of the Revenue Agent’s Reports must be submitted within 180 days of the date the

federal adjustments are paid, agreed to, or become nal, whichever is earlier. Failure to properly notify the Director

of Taxation within the 180 day period will cause the statute of limitations to remain open (the Kansas Department

of Revenue could make assessments for as many years back as necessary).

If you are the survivor or representative of a deceased taxpayer, you must le a return for the taxpayer who died

during the calendar year. If you are a surviving spouse ling a joint federal income tax return, a joint Kansas return

must also be led. Include the decedent’s Social Security number in the space provided in the heading of the return.

Be sure to mark the appropriate box below the heading.

Decedent Refund Documentation. If you are a surviving spouse requesting a refund of $100 or less, you must

enclose ONE of the following with your Form K-40:

• Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer

• Death certicate

• Obituary statement

• Funeral home notice

• Letters Testamentary

• Kansas Form RF-9, Decedent Refund Claim

If you are a surviving spouse requesting a refund of OVER $100, or if a refund of ANY amount is being requested

by someone other than the surviving spouse, you must submit with your Form K-40:

• Proof of death (death certicate, obituary statement or funeral home notice), AND

• Kansas Form RF-9, Decedent Refund Claim

For qualifying taxpayers, an allowance is available to oset the cost of sales tax paid on food purchased in Kansas.

The allowance is in the form of a nonrefundable tax credit, which means your credit amount will reduce your Kansas

tax liability. If you do not have a Kansas tax liability, this credit is not available to you.

To qualify, you must be 55 years of age or older for all of 2020; or be permanently blind or disabled, regardless

of age; or have a dependent child under the age of 18, who lived with you all year, whom you claim as a personal

exemption on your income tax return. You must also be a Kansas resident (residing in Kansas the entire year) with

a federal adjusted gross income of $30,615 or less. The amount of credit is $125 for each qualied exemption.

NOTE: Dependents that are 18 years of age or older (born before January 1, 2003) do not qualify as exemptions

for this tax credit and no additional exemption is allowed for head of household ling status.

The Homestead Refund program oers a property tax rebate of up to $700 for homeowners. To qualify, the

claimant must be a Kansas resident (residing in Kansas the entire year) whose 2020 household income was $36,300

or less, and who is over 55 years old, or is blind or disabled, or has a dependent child under 18 who lived with them

all year. “Household income” is generally the total of all taxable and nontaxable income received by all household

members. This refund is claimed on Kansas Form K-40H, Kansas Homestead Claim.

A property tax refund for homeowners, 65 years of age or older with household income of $20,700 or less, is also

available on Form K-40PT. The refund is 75% of the property taxes paid. Claimants who receive this property tax

refund cannot claim a Homestead refund.

The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our oce (see

back cover).

Amending

Your Return

If you led Schedule S

with your original return,

then you must le a

Schedule S with your

amended return, even if

there are no amended

changes to the Schedule.

Deceased

Taxpayers

Food Sales

Tax Credit

You must have a

Kansas income tax

liability to obtain a

food sales tax credit.

Homestead &

Property Tax

Relief Refunds

These claims can be led

electronically. Refer to

the K-40H and K-40PT

instructions on our website

for details.

Page 6

K-40 Instructions

TAXPAYER INFORMATION

Complete all information at the top of the K-40 by printing neatly.

If your name or address changed, or if you are ling with or for a

deceased taxpayer, indicate so by marking the appropriate boxes.

AMENDED RETURN

If you are ling an amended return for 2020, mark the box that

states the reason. Note: You cannot amend to change your ling

status from “joint” to “separate” after the due date of the return.

FILING STATUS

Your Kansas ling status must be the same as your federal

ling status. If your federal ling status is 

, check the  box. If you and your

spouse le a joint federal return, you must le a joint Kansas return,

even if one of you is a nonresident. If you each le separate federal

returns, you must le separate Kansas returns.

RESIDENCY STATUS

Check the appropriate box for your residency status (see page

3 for denitions). If you mark the Part-year resident box, enter the

dates that you lived in Kansas and complete Schedule S, Part B.

Nonresidents must also complete Part B of Schedule S.

EXEMPTIONS AND DEPENDENTS

Enter the total exemptions for you, your spouse (if applicable),

and each person you claim as a dependent.

If your ling status is Head of Household, you are allowed an

additional Kansas exemption; enter a “1” in the box provided. Enter

the total number of exemptions in the Total Kansas exemptions box.

Important—If you are claimed as a dependent by another taxpayer,

enter “0” in the Total Kansas exemptions box.

In the spaces provided, enter the name, date of birth, relationship,

and Social Security number of each person you claimed as a

dependent (do not include you or your spouse). If additional space

is needed, enclose a separate schedule.

FOOD SALES TAX CREDIT

To qualify for a credit for sales tax paid on food purchases you

must meet the qualications for residency, taxpayer status, and

qualifying income.

If you were a resident of Kansas for all of 2020, you meet the

residency qualication. If you resided in Kansas less than 12 months

of 2020, you do NOT qualify for the food sales tax credit.

LINES A through C: If you meet the residency qualication,

complete lines A through C. If you answer YES to at least one

question, you meet the taxpayer status qualication. If you answer

NO to all three questions, you do NOT qualify for the credit.

LINE D: If you meet the residency and taxpayer status

qualications, enter your federal adjusted gross income (AGI) on

line D. If the amount is a negative number, shade the minus [–] sign

in the box to the left of the number.

If your federal AGI is $30,615 or less, complete lines E through H

to determine your credit. If your federal AGI is more than $30,615,

you do not qualify for the food sales tax credit.

LINE E: Enter your total number of exemptions

LINE F: Enter the number of dependents you claimed that are 18

years of age or older (born before January 1, 2003).

LINE G: To determine your qualifying exemptions, subtract line

F from line E.

LINE H: Compute the amount of your food sales tax credit by

multiplying line G by $125. Enter the result on line H and on line 18

of Form K-40.

INCOME

LINES 1 through 3: Complete these line items as indicated on

Form K-40. If any are negative numbers, shade the minus [–] sign in

the box to the left of the negative number. Note: Many taxpayers will

not have modications. If you do not, skip line 2 and enter amount

from line 1 on line 3. If, however, you have income that is taxable at

the federal level but not taxable to Kansas, or income that is exempt

from federal but taxable to Kansas, you must complete Part A of

Schedule S.

DEDUCTIONS

 If you

did not itemize your deductions on your federal return, you must

take the standard deduction on your Kansas return. If you itemized

on your federal return, you may either itemize or take the standard

deduction on your Kansas return, whichever is to your advantage.

If you are married and le separate returns, you and your spouse

must use the same method of claiming deductions – if one of you

itemize, the other must also itemize.

Kansas Standard Deduction

The following amounts will be the standard deduction for most

people to enter on line 4:

Single......................................................... $3,000

Married Filing Joint .................................... $7,500

Head of Household .................................... $5,500

Married Filing Separate ............................. $3,750

If you or your spouse is over 65 and/or blind, complete

WORKSHEET I, Standard Deduction for People 65 or Older and/or

Blind, to determine your standard deduction.

If you are being claimed as a dependent on another taxpayer’s

return and line 1 of Form K-40 includes income other than earned

income, complete WORKSHEET II, Standard Deduction for People

Claimed as a Dependent, to determine your standard deduction.

WORKSHEET I - Standard Deduction for People 65 or Older and/or Blind

Check if: You were 65 or older

o Blind o

Spouse was 65 or older o Blind o

Filing status: Boxes checked: Enter on line 4:

Single 1 $ 3,850

2 $ 4,700

Married Filing Joint 1 $ 8,200

2 $ 8,900

3 $ 9,600

4 $10,300

Married Filing Separate 1 $ 4,450

2 $ 5,150

3 $ 5,850

4 $ 6,550

Head of Household 1 $ 6,350

2 $ 7,200

Page 7

WORKSHEET II - Standard Deduction for People Claimed as a Dependent

1. Enter the amount of your earned income ............$

2. Minimum standard deduction...............................$

500.00

3. Enter the larger of lines 1 or 2 .............................$

4. Enter the amount for your ling status ................. $

Single: $3,000 Married ling joint: $7,500

Head of household: $5,500 Married ling separate: $3,750

5. Enter lesser of lines 3 or 4. Stop here if under

65 and not blind. Enter result on line 4, K-40 ..... $

6. a. Check all that apply:

You were 65 or older o Blind o

Spouse was 65 or older o Blind o

b. Number of boxes checked

c. Multiply 6b by $850 ($700 if married ling

joint or married ling separate) ........................ $

7. Add lines 5 and 6c. Enter result here and on

line 4, K-40 ..........................................................$



You may itemize your deductions on your Kansas return ONLY

if you itemized your deductions on your federal return. To compute

your Kansas itemized deductions you must complete Part C of

Schedule S (see page 19).

 Multiply the total number of

exemptions claimed on Form K-40 by $2,250. Important—If you

are claimed as a dependent by another taxpayer, enter “0” on line 5.

 Add lines 4 and 5 and enter result.

 Subtract line 6 from line 3; if less than

zero, enter 0.

TAX COMPUTATION

 If line 7 is $100,000 or less, use the Tax Tables

beginning on page 20 to nd the amount of your tax. If line 7 is

more than $100,000, you will need to use the Tax Computation

Worksheet on page 27 to compute your tax.

If you are , skip lines 9 and 10 and proceed

to line 11. If you are , you must complete

Part B of Schedule S.

 Enter the percentage from

Schedule S, line B23. If 100%, enter 100.0000.

 Multiply line 8 by the percentage on

line 9 and enter the result on line 10.

       If you

received income from a lump sum distribution and there was a

federal tax imposed on this income in accordance with federal IRC

Section 402(e), then you are subject to Kansas tax on your lump

sum distribution. If you are a resident, enter 13% of the federal tax

on your lump sum distribution (from federal Form 4972) on line 11.

If a nonresident, leave line 11 blank.

If you are paying federal tax on a lump sum distribution received

from the Kansas Public Employees’ Retirement System (KPERS),

prorate the federal tax. Divide the Kansas taxable portion of the

distribution (accumulated interest plus contributions made since July

1, 1984 that have not been previously added back on your Kansas

income tax returns) by the total portion of the distribution.

 If you are ling as a resident, add

lines 8 and 11 and enter result on line 12. If you are ling this return

as a nonresident, enter the amount from line 10 on line 12.

CREDITS

       If you paid

income tax to another state, you may be eligible for a credit against

your Kansas tax liability. If you had income from a state that has no

state income tax, make no entry on line 13.

If you are eligible for a tax credit paid to another state, the credit

amount cannot exceed the tax liability shown on the other state’s tax

return and the income derived from the other state must be included

in your Kansas adjusted gross income (KAGI), line 3 of Form K-40.

The tax liability is NOT the amount of tax withheld for the other state.

Important—To receive a credit for taxes paid to another state, you

must enclose a copy of the other state(s) tax return and supporting

schedules with Form K-40. Copies of the other state’s W-2 forms

are NOT acceptable.

Foreign Tax Credit. As used in this section, state means any

state of the United States, District of Columbia, Puerto Rico, any

territory or possession of the United States and any foreign country

or political subdivision of a foreign country. The Kansas credit for

foreign taxes is rst limited to the dierence between the actual tax

paid to the foreign country and the foreign tax credit allowed on your

federal return. If you claimed the foreign tax paid as an itemized

deduction on your federal return, no credit is allowed in this section.

Important—If claiming a foreign tax credit, and you completed federal

Form 1116, enclose a copy with your Kansas return.

Worksheet for Foreign Tax Credit

2020 tax paid to the foreign country .......................$

LESS: Federal foreign tax credit allowed ...............$

EQUALS: Kansas foreign tax limitation. Enter this

amount on line 1 of the other state’s tax credit

worksheet for your Kansas residency status ........$

Taxes Paid to Other States by Kansas Residents

If you are a Kansas resident you may claim this credit if: 1) your

KAGI (line 3) includes income earned in the other state(s); and 2)

you were required to pay income tax to the other state(s) on that

income. Important—Your credit is NOT the amount of tax withheld in

the other state(s); it is determined from the “Worksheet for Residents”

that follows. Complete the tax return(s) for the other state(s) and

the income or earnings tax return led with any local jurisdiction. If

a return was not required for the local jurisdiction, complete a local

return showing the amount of tax paid to the local jurisdiction and

include it with your K-40 before using the worksheet.

The amount of income tax paid to another state includes tax paid

to that state and to any local political subdivision.

If you paid taxes to more than one state, complete a worksheet

for each state, combine the results, and enter the total on line 13 of

your Form K-40.

Worksheet for Residents

1. 2020 income tax that was actually paid to the

other state (including political subdivisions

thereof) .............................................................. $

2. Total Kansas income tax (line 12, Form K-40) .. $

3. Total income derived from other state and

included in KAGI ................................................ $

4. KAGI (line 3, Form K-40) ................................... $

5. Percentage limitation (divide line 3 by line 4) ....

%

6. Maximum credit allowable (multiply line 2 by

line 5) ................................................................. $

7. Credit for taxes paid to the other state. Enter

the lesser of line 1 or line 6 here and on line

13, Form K-40. ................................................... $

Page 8

Taxes Paid to Other States by Part-year



If ling as a nonresident of Kansas you may claim this income

tax credit if:

• you were a Kansas resident for part of the year;

• your total income reported to Kansas includes income earned in

the other state while you were a Kansas resident; and,

• you were required to pay taxes on that other state’s income.

Complete the following worksheet to determine your credit. If

your credit is based on taxes paid to more than one state, complete

a worksheet for each state, combine the results, and enter the total

on line 13, Form K-40.

Worksheet for Part-Year Residents ling as Nonresidents

1. 2020 tax that was paid to the other state ............ $

2. Total income tax (line 12, Form K-40) ................ $

3. Other state’s adjusted source income.

(In many states the adjusted source income

is reported on an income allocation schedule,

which should show the amount to enter here) ..... $

4. Modied Kansas source income (line B21,

Part B of Schedule S) ......................................... $

5. Income earned in the other state while a

Kansas resident (amount of adjusted source

income in the other state for which you are

taking a tax credit and included in your

Kansas adjusted gross income KAGI) ................ $

6. Percentage limitation (divide line 5 by line 3) .......

%

7. Other state’s tax applicable to income

reported to Kansas (multiply line 1 by line 6) ...... $

8. Percentage limitation (divide line 5 by line 4) .....

%

9. Maximum credit allowable (multiply line 2 by

line 8) .................................................................. $

10. Credit for taxes paid to the other state (enter

the lesser of line 7 or line 9; enter also on

line 13, Form K-40) ............................................. $

Individuals claiming any of the following income tax credits must

have a valid Social Security Number (SSN) for the entire year in

which tax credits are claimed. A valid SSN is also required for each

individual being claimed as a dependent, and spouse if married

ling joint. An  (ITIN)

is a tax processing number issued by the Internal Revenue Service

(IRS) and NOT a valid identication number for the Kansas income

tax return and credits.

This

credit is available to residents only - nonresidents and part-year

residents are not eligible. Multiply amount of credit allowed against

your federal tax liability (federal Form 2441) by 25% and enter the

result on line 14.

 Enter the total of all tax credits for which

you are eligible. In claiming credits, you must complete and enclose

the applicable schedule(s) with your Form K-40.

Adoption ....................................................................................K-47

Angel Investor............................................................................K-30

Business and Job Development (for carry forward use only) ...........K-34

Community Service Contribution ...............................................K-60

Declared Disaster Capital Investment (for carry forward use only) ...K-87

Disabled Access ........................................................................K-37

Electric Cogeneration Facility (for carry forward use only) ................K-83

High Performance Incentive Program (HPIP)............................K-59

Historic Preservation .................................................................K-35

Individual Development Account ...............................................K-68

Center for Entrepreneurship ......................................................K-31

Low Income Student Scholarship ..............................................K-70

Owners Promoting Employment Across Kansas (PEAK) ..........K-88

Plugging Abandoned Gas or Oil Well (for carry forward use only) ....K-39

Purchases from Qualied Vendor..............................................K-44

Research and Development (for carry forward use only) .................K-53

Rural Opportunity Zone .............................................................K-89

Storage and Blending Equipment (for carry forward use only) .........K-82

Venture and Local Seed Capital (for carry forward use only) ...........K-55

 Subtract lines 13, 14 and 15 from line 12

and enter the result.

 This credit is for

residents only – not part-year residents or nonresidents – and is a

percentage of the federal EITC. Complete the following worksheet

to determine your Kansas credit amount. Important—If you choose

to have the IRS compute your federal EITC and do not receive the

information from the IRS before the deadline to le your Kansas

return, you should complete Form K-40 without the credit and pay

any amount you owe. Once the IRS sends you the completed EITC

gures, you may then le an amended Kansas return to claim the

credit. See Amending Your Return on page 5.

Earned Income Tax Credit (EITC) Worksheet

1. Federal EITC (from your federal tax return) ......... $

2. Kansas EITC (multiply line 1 by 17%) .................. $

3. Enter amount from line 16 of Form K-40 .............. $

4. Total (subtract line 3 from line 2)..........................$

If line 4 is a positive gure, enter the amount from line 3 above on line

17 of Form K-40. Then enter amount from line 4 on line 25 of Form K-40.

If line 4 is a negative gure, enter the amount from line 2 above on line

17 of Form K-40. Then enter zero (0) on line 25 of Form K-40.

 Enter your food sales tax credit

as computed on Line H, front of Form K-40.

 Subtract lines 17 and 18

from line 16 and enter result (cannot be less than zero).

USE TAX

 If you made purchases of items from

retailers located outside of Kansas on which no sales tax was paid

(including freight, shipping or handling fees), complete line 20. If you

are unsure as to the amount of tax due, use the following chart to

estimate it for calendar year 2020. Estimated amounts from this

chart do not supersede actual amount of use tax owed. See

page 2 for more information about the Kansas Use Tax.

If line 3, K-40 is: Use Tax is:

$ 0 - $15,000 $ 6

$15,001 - $30,000 $20

$30,001 - $45,000 $33

If line 3, K-40 is: Use Tax is:

$45,001 - $60,000 $46

$60,001 - $75,000 $59

$75,001 and over line 3 X .087%.

 Add amounts on lines 19 and 20

and enter the result on line 21.

WITHHOLDING AND PAYMENTS

     Add the Kansas

withholding amounts shown on your W-2 forms and/or 1099 forms

Page 9

and enter the total on line 22. The Department of Revenue does not

require that you enclose copies of W-2s or 1099s with Form K-40,

but reserves the right to request them at a later date.

If you have not received a W-2 form from your employer by January

31, or if the form you received is incorrect, contact your employer.

 Enter the total of your 2020

estimated tax payments plus any 2019 overpayment you had credited

forward to 2020.

 Enter the

amount paid with your request for an extension of time to le.

      

 If you have a refundable credit amount shown on line 4 of

your EITC Worksheet, enter that amount on line 25.

    Enter the

refundable portion of all other tax credits. Enclose a copy of the

schedule(s) with your return.

 Use this line

ONLY if you are ling an amended K-40 for the 2020 tax year. Enter

the amount of money you remitted to the Department of Revenue

with your original 2020 return. Also include the amount of a pending

debit transaction you may have scheduled with your original return.

 Use this line ONLY

if you are ling an amended K-40 for the 2020 tax year. Enter the

amount of overpayment shown on your original return. Since the

amount on this line had been either refunded or credited forward,

this will be a subtraction entry.

 Add lines 22 through 27 and

subtract line 28. Enter result on line 29.

BALANCE DUE

 If your tax balance on line 21 is greater

than your total credits on line 29, enter the dierence on line 30.

If the amount on line 30 is not paid by the due date, penalty and

interest will be added (see rules outlined for lines 31 and 32).

Extension of Time to File Your Return. Interest is due on any

delinquent tax balance, even if you have been granted an extension

of time to le the return. If 90% of your tax liability is paid on or before

the original due date of your return, an automatic extension is applied

and no penalty is assessed.

 Using the amount on line 30, compute interest

at .333% for each month (or fraction thereof) from the original due

date of the return.

 Using the amount on line 30, compute penalty

at 1% per month (or fraction thereof) from the original due date of

the return. The maximum penalty is 24%.

 An estimated tax penalty may

be due if the total of your withholding and estimated tax payments

(lines 22 and 23) subtracted from line 19 is $500 or more. Complete

Schedule K-210 to determine the penalty amount to enter on line

33. There are two exceptions:  if withholdings and/or estimated

payments (lines 22 and 23) equal or exceed 100% of the prior year’s

tax liability (line 18 from last year’s return) or,  if your withholdings

and/or estimated payments (lines 22 and 23) equal or exceed 90%

of this year’s total income tax (line 19). Important—If at least two-

thirds of your income is from farming or shing, mark an “X” in the

box on line 33.

 Add lines 30 through 33 and enter

the total on line 34. This amount should be paid in full with the return.

A balance due of less than $5 need not be paid. You may make a

donation to any or all of the contribution programs on lines 37 through

43, even if you have a balance due. Just add these amounts to your

tax and write one check for the total of tax due and your contribution(s).

The Department of Revenue oers three options to pay your Kansas

income tax: credit card, direct payment, or check/money order.

Credit Card

Payment by credit card is available online through third-party

vendors. Visit our Electronic Services website at https://www.

ksrevenue.org/eservices.html for a current list of vendors

authorized to accept individual income tax payments for Kansas. A

convenience fee, based on the amount of tax you are paying, will

be charged.

Direct Payment

If you choose WebFile or IRS e-File to le your Kansas return,

Direct Payment is an option during the ling process to pay your

balance due. Electronic payments can also be made if you le a

paper return by calling 785-368-8222; or log into our KDOR Customer

Service Center at ksrevenue.org for an online transaction.

When you select Direct Payment and provide your bank routing

number and account number, you are authorizing the Department

of Revenue to initiate an electronic payment from your account for

payment of your balance due. Direct Payment allows you to le now,

pay later – For example, if you le your return on March 20 and elect

Direct Payment, you can have your bank account debited on the due

date (see When to File on page 4).

With Direct Payment, you are also assured that your payment

is made on time. Direct payment authorizations on returns led by

midnight of the due date (see page 4) are considered to be timely

paid. Important—You should check with your nancial institution to

be sure they allow an electronic debit (withdrawal) from your account.

Direct Payment saves time – no check to write and no voucher to

complete and mail. If you need to revoke this payment authorization,

you must notify the Department of Revenue at 785-368-8222 by 4:00

PM, two business days before the scheduled payment date.

Check or Money Order

If you choose to pay by check or money order, you must complete

and submit Form K-40V with your payment. Write the last 4

digits of your Social Security number on your check or money order

(example: XXX-XX-1234), ensure it contains a valid telephone

number, and make it payable to Kansas Income Tax. If making a

payment for someone else (i.e., daughter, son, parent), write that

person’s name, telephone number, and last 4 digits of their Social

Security number (as shown in the example above) on the check. DO

NOT send cash. DO NOT staple or tape your payment to the K-40V

or K-40 – instead, enclose it loosely with your return.

Returned checks: A fee of $30.00 plus costs for a registered letter

will be charged on all returned checks.

OVERPAYMENT

 If your tax balance, line 21, is less than

your total credits, line 29, enter the dierence on line 35. Note: An

overpayment less than $5 will not be refunded but may be carried

forward as a credit to next year’s return (line 36), or contributed to

any of the donation programs on lines 37 through 43.

 Enter the portion of line 35 you wish

to have applied to your 2021 Kansas estimated income tax (must be

$1 or more). If the amount is less than $5, you may carry it forward

to 2021 as an additional credit, even if you do not make estimated

tax payments. Additionally, you may make voluntary contributions to

any of the donation programs listed on lines 37 through 43 – see the

following instructions. Your contribution(s) will reduce your refund

or increase the amount you owe.

EXAMINATION ADJUSTMENT: If your overpayment is decreased

due to an adjustment to your return, any contributions you have made

will be reduced by that amount. If your overpayment is increased, your

contribution amount(s) will remain the same.

Page 10

 Contributions to the Chickadee

Checko Program are allocated to programs focused on species,

habitat, outreach, and education. These programs allow us to address

multiple objectives within our State Wildlife Action Plan. Specic

projects include:

• Assess and monitor populations of Kansas Species of Greatest

Conservation Need.

• Assess impacts of development actions on endangered species.

• Fund experiential learning opportunities for elementary, middle,

and high school students.

• Preparation and publication of education materials

• Support citizen science and watchable wildlife opportunities

To contribute, enter $1 or more on line 37.



 Contributions are used solely for the purpose of funding the

senior citizens Meals On Wheels program. The meals are prepared

by a dietary sta and delivered by volunteers. The objective of

the program is to prevent deterioration of the elderly and disabled

individuals in the community, thus making it possible for them to

live independently in their own homes for as long as possible. The

friendly visit with the volunteers is socially helpful and daily visits are

important in case of an emergency situation. To contribute, enter $1

or more on line 38.

 This fund is

devoted to ending suering and death from breast cancer. Every

dollar collected stays in Kansas to bring the latest in prevention, early

detection, diagnosis, and treatment. Research is conducted at the

University of Kansas Cancer Center. With hopes of nding a cure,

these donations are used to help save lives and signicantly enhance

the health of Kansans living with breast cancer. To contribute, enter

$1 or more on line 39.

 Contributions will be

used to help military families with the cost of food, housing, utilities

and medical services incurred while a member of the family is on

active military duty. To contribute, enter $1 or more on line 40.

 All contributions

are used solely for the purpose of advocating and assisting Kansas

Veterans, dependents and survivors ensuring they receive all federal

and state benets they have earned. To contribute, enter $1 or more

on line 41.

 The creative arts

industry makes a signicant impact on communities across Kansas

every day. All money generated from this fund helps the Kansas

Creative Arts Industries Commission (KCAIC) support this important

industry. Together, the KCAIC and Kansas arts organizations are

leveraging the creative arts to grow the Kansas economy, create

jobs and better the state. To contribute, enter $1 or more on line 42.

LINE 43 ( Contributions to

this fund help nance education for students in school districts across

Kansas. Your donation of $1 or more will go to the school district of

your choice by entering the three-digit school district number in the

spaces provided in line 43. Visit our website at ksrevenue.org for a

list of school districts within Kansas.

LINE 44 Add lines 36 through 43 and subtract line 35.

This is your refund amount. If line 44 is less than $5 it will not be

refunded, however, you may carry it forward to be applied to your

2021 Kansas income tax liability (enter the amount on line 36). If you

carry it forward, remember to claim it as an estimated payment on

your 2021 return. Or, you may apply a refund less than $5 to one of

the donation programs on lines 37 through 43.

If you le a paper K-40, you need to allow 16 weeks from the

date you mail it to receive your refund. Errors, inaccurate forms,

photocopied forms, or incomplete information will delay processing

even longer.  See

back cover.



Kansas law provides that if you owe any delinquent debt (state

or federal tax, child support, student loans, etc.) to a Kansas state

agency, municipality, municipal court or district court; to the IRS; or,

to the Missouri Department of Revenue, your income tax refund will

be applied (set-o) to that delinquent debt. 

cause a 10 to 12 week delay to any remaining refund.

Unless the debt is a Kansas tax debt, the Kansas Department

of Revenue will not have access to who the debt is owed to or how

much is owed. You must contact the debtor seto department at

785-296-4628 for that information.



Signature: Your income tax return must be signed. You will not

receive your refund if your return is not signed. Both taxpayers must

sign a joint return even if only one had income. If the return is

prepared by someone other than you, the preparer should also sign

in the space provided.

Returns led on behalf of a decedent must be signed by the

executor/executrix. If it is a joint return led by the surviving spouse,

indicate on the spouse’s signature line “Deceased” and the date of

death. If a refund is due, enclose the required documents (see

instructions for Deceased Taxpayers on page 5).

 It may be necessary for the

Department of Revenue to contact you with questions. By marking

the box above the signature line, you are authorizing the director or

director’s designee to discuss your return and enclosures with your

tax preparer.

Mailing your return: Before mailing your income tax return, be

sure you have:

 completed all required information on the return;

 written your numbers legibly in the spaces provided;

 enclosed Schedule S if you have a modication on line 2,

if you led as a nonresident or part-year resident, or if you

itemized your deductions for Kansas;

 enclosed Form K-40V if you are making a tax payment; and,

 signed your return.

NOTE: If your K-40 is led with a Kansas address, do not include

a copy of your federal return; however, keep a copy of it in case the

Kansas Department of Revenue requests it at a later date. If your

K-40 shows an address other than Kansas, you must enclose a

copy of your federal return (1040, applicable Schedules A-F and

Schedules 1-3).

2020

KANSAS INDIVIDUAL INCOME TAX

K-40

(Rev. 7-20)

DO NOT STAPLE

Your First Name Initial Last Name

Spouse’s First Name Initial Last Name

Mailing Address (Number and Street, including Rural Route)

School District No.

City, Town, or Post Oce State Zip Code County Abbreviation

Enter the rst four letters of your last name.

Use ALL CAPITAL letters.

Your Social

Security Number

Enter the rst four letters of your spouse’s

last name. Use ALL CAPITAL letters.

Spouse’

s Social

Security Number

Daytime

Telephone

Number

If your name or address has changed since last year, mark an “X” in this box.

If taxpayer (or spouse if ling joint) died during this tax year, mark an “X” in this box.

Amended

Return

(Mark ONE)

If this is an AMENDED 2020 Kansas return mark one of the following boxes:

Amended aects Kansas only Amended Federal tax return

Adjustment by the IRS

Filing Status

(Mark ONE)

Single

Married ling joint

(Even if only one had income)

Married ling separate

Head of household (Do not

mark if ling a joint return)

Residency

Status

(Mark ONE)

Resident

Part-year esident from to

(Complete Sch. S, Part B)

Nonresident

(Complete Sch. S, Part B)

Exemptions

and

Dependents

Enter the total exemptions for you, your spouse (if applicable), and each person you claim as a

dependent.

If ling status above is Head of household, add one exemption.

Total Kansas exemptions.

Enter the requested information for all persons claimed as dependents. Do NOT include you or your spouse. Enclose separate schedule if necessary.

Name (please print) Date of Birth (MMDDYY) Relationship Social Security Number

Food Sales

Tax Credit

You must have been a Kansas resident for ALL of 2020. Complete this section to determine your qualications and credit.

A. Had a dependent child who lived with you all year and was under the age of 18 all of 2020?

YES NO

B. Were you (or spouse) 55 years of age or older all of 2020 (born before January 1, 1965)?

YES NO

C. Were you (or spouse) totally and permanently disabled or blind all of 2020, regardless of age?

YES NO

If you answered “No” to A, B, and C, STOP HERE; you do not qualify for this credit.

D. If you answered “Yes” to A, B, or C, enter your federal adjusted gross income from line 1 of this return.

If line “D” is more than $30,615, STOP HERE; you do not qualify for this credit.

E. Number of exemptions claimed

F. Number of dependents that are 18 years of age or older (born before January 1, 2003)

G. Total qualifying exemptions (subtract line F from line E)

H. Food Sales Tax Credit (multiply line G by $125). Enter the result here and on line 18 of this form

Mail to: Kansas Income Tax, Kansas Dept. of Revenue

PO Box 750260, Topeka, KS 66699-0260

114520

r

____________________ ___________________

00

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114220

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1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

29

00

ENTER AMOUNTS IN WHOLE DOLLARS ONLY

Income

Shade the box for

negative amounts.

Example:

1. Federal adjusted gross income (as reported on your federal income tax return)

2. Modications (from Schedule S, line A18; enclose Schedule S)

3. Kansas adjusted gross income (line 2 added to or subtracted from line 1)

Deductions

4. Standard deduction OR itemized deductions (if itemizing, complete Part C of Schedule S)

5. Exemption allowance ($2,250 x number of exemptions claimed)

6. Total deductions (add lines 4 and 5)

7. Taxable income (subtract line 6 from line 3; if less than zero, enter 0)

Tax

Computation

8. Tax (from Tax Tables or Tax Computation Schedule)

9. Nonresident percentage (from Schedule S, line B23; or if 100%, enter 100.0000)

10. Nonresident tax (multiply line 8 by line 9)

11. Kansas tax on lump sum distributions (residents only - see instructions)

12. TOTAL INCOME TAX (residents: add lines 8 & 11; nonresidents: enter amount from line 10)

Credits

13. Credit for taxes paid to other states (see instructions; enclose return(s) from other states)

14. Credit for child and dependent care expenses (residents only - see instructions)

15. Other credits (enclose all appropriate credit schedules)

16. Subtotal (subtract lines 13, 14 and 15 from line 12)

17. Earned income tax credit (from worksheet on page 8 of instructions)

18. Food sales tax credit (from line H, front of this form)

19.

Tax balance after credits (subtract lines 17 and 18 from line 16; cannot be less than zero)

Use Tax

20. Use tax due (out of state and internet purchases; see instructions)

21. Total tax balance (add lines 19 and 20)

Withholding

and

Payments

If this is an

AMENDED return,

complete lines

27 and 28

22. Kansas income tax withheld from W-2s and/or 1099s

23. Estimated tax paid

24. Amount paid with Kansas extension

25. Refundable portion of earned income tax credit (from worksheet, page 8 of instructions)

26. Refundable portion of tax credits

27. Payments remitted with original return

28. Overpayment from original return (this gure is a subtraction; see instructions)

29. Total refundable credits (add lines 22 through 27; then subtract line 28)

Balance

Due

30. Underpayment (if line 21 is greater than line 29, enter the dierence here)

31. Interest (see instructions)

32. Penalty (see instructions)

33. Estimated Tax Penalty

Mark box if engaged in commercial farming or shing in 2020

34. AMOUNT YOU OWE (add lines 30 through 33 and any entries on lines 37 through 43)

Overpayment

You may donate to

any of the programs

on lines 37 through 43.

The amount you enter

will reduce your refund

or increase the amount

you owe.

35. Overpayment (if line 21 is less than line 29, enter the dierence here)

36. CREDIT FORWARD (enter amount you wish to be applied to your 2021 estimated tax)

37. CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program)

38. SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM

39. BREAST CANCER RESEARCH FUND

40. MILITARY EMERGENCY RELIEF FUND

41. KANSAS HOMETOWN HEROES FUND

42. KANSAS CREATIVE ARTS INDUSTRY FUND

43. LOCAL SCHOOL DISTRICT CONTRIBUTION FUND School District Number

44. REFUND (subtract lines 36 through 43 from line 35)

Signature(s)

I authorize the Director of Taxation or the Director’s designee to discuss my return and enclosures with my preparer.

I declare under the penalties of perjury that to the best of my knowledge this is a true, correct, and complete return.

Signature of taxpayer Date Signature of preparer other than taxpayer Phone number of preparer

Signature of spouse if Married Filing Joint Tax preparer’s EIN or SSN:

ENCLOSE any necessary documents with this form. DO NOT STAPLE.

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114320

2020

KANSAS SUPPLEMENTAL SCHEDULE

SCHEDULE S

(Rev. 7-20)

DO NOT STAPLE

Your First Name Initial Last Name

Spouse’s First Name Initial Last Name

Enter the rst four letters of your last name.

Use ALL CAPITAL letters.

Your Social

Security number

Enter the rst four letters of your spouse’s

last name. Use ALL CAPITAL

letters.

Spouse’s Social

Security number

IMPORTANT:

Refer to the Schedule S instructions before completing Parts A, B,

or C of this form. You must enclose all supportive documentation where indicated

in the instructions.

PART A - Modications to Federal Adjusted Gross Income

Additions

A1. State and municipal bond interest not specically exempt from Kansas income tax (reduced

by related expenses

A2. Contributions to all KPERS (Kansas Public Employee’s Retirement Systems)

A3. Kansas expensing recapture (enclose applicable schedules)

A4. Low income student scholarship contributions (enclose Schedule K-70)

A5. Other additions to federal adjusted gross income (see instructions and enclose list)

A6. Total additions to federal adjusted gross income (add lines A1 through A5)

Subtractions

A7. Social Security benets

A8. KPERS lump sum distributions exempt from Kansas income tax

A9. Interest on U.S. Government obligations (reduced by related expenses)

A10. State or local income tax refund (if included in line 1 of Form K-40)

A11. Retirement benets specically exempt from Kansas income tax (do NOT include social

security

benets or KPERS lump sum distributions)

A12. Military compensation of a nonresident servicemember (nonresidents only)

A13. Contributions to Learning Quest or other states’ qualied tuition program

A14. Armed forces recruitment, sign-up, or retention bonus

A15. Contributions to an ABLE savings account

A16. Other subtractions from federal adjusted gross income (see instructions and enclose list)

A17. Total subtractions from federal adjusted gross income (add lines A7 through A16)

Net

Modication

A18

A7

A8

A9

A10

A11

A12

A13

A14

A15

A16

A17

00

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A18. Net modication to federal adjusted gross income (subtract line A17 from line A6). Enter

total here and on line 2, Form K-40. If negative, shade minus box.............................

A1

A2

A3

A4

A5

A6

00

PART B - Income Allocation for Nonresidents and Part-Year Residents

Income

Shade box

for negative

amounts.

Example:

Total from federal return: Amount from Kansas sources:

B1. Wages, salaries, tips, etc.

B2. Interest and dividend income

B3. Pensions, IRA distributions & annuities

Additional Income

B4. Refund of state & local income taxes

B5. Alimony received

B6. Business income or loss

B7. Capital gain or loss

B8. Other gains or losses

B9. Rental real estate,royalties, partnerships,

S corps, trusts, estates, REMICS etc

B10. Farm income or loss

B11. Unemployment compensation, taxable

social security benets & other income

B12. Total income from Kansas sources (add lines B1 through B11)

Adjustments

to Income

Shade box

for negative

amounts.

Example:

Total from federal return: Amount from Kansas sources:

B13. IRA retirement deductions

B14. Penalty on early withdrawal of savings

B15. Alimony paid

B16. Moving expenses for members of the armed

forces

B17. Other federal adjustments

B18. Total federal adjustments to Kansas source income (add lines B13 through B17)

B19. Kansas source income after federal adjustments (subtract line B18 from line B12)

B20. Net modications from Part A that are applicable to Kansas source income

B21. Modied Kansas source income (line B19 plus or minus line B20)

B22. Kansas adjusted gross income (from line 3, Form K-40)

Nonresident

Allocation

Percentage

B23. Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth

decimal place, not to exceed 100.0000). Enter result here and on line 9 of Form K-40

PART C - Kansas Itemized Deductions

Itemized

Deduction

Computation

C1. Medical and dental expenses from line 4 of federal Schedule A

C2. Real estate taxes from line 5b of federal Schedule A

C3. Personal property taxes from line 5c of federal Schedule A

C4. Qualied residence interest you paid and reported on federal Schedule A (see instructions)

C5. Gifts to charity from line 14 of federal Schedule A

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B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B12

B1

B2

B3

B4

B5

B6

B7

B8

B9

B10

B11

B13

B14

B15

B16

B17

B18

B19

B20

B21

B22

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114420

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B13

B14

B15

B16

B17

00

B23

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C6. Kansas itemized deductions (add lines C1 through C5). Enter result here and line 4 of Form K-40.

C1

C2

C3

C4

C5

C6

00

Page 15

Name as shown on Form K-40 Social Security Number

CURRENT AND PRIOR YEAR INFORMATION

1. Amount from line 19, 2020 Form K-40 ..........................................................................

2. Multiply line 1 by 90% (farmers and shers multiply by 66 2/3%) .................................

3. Prior year’s tax liability (from line 19, 2019 Form K-40) ................................................

4. Enter the total amount of your 2020 Kansas income tax withheld ................................

PART I – EXCEPTIONS TO THE PENALTY

5. Cumulative total of your 2020 withholding ................

6. Cumulative timely paid estimated tax payments from

January through each payment due date..................

7. Total amount withheld and timely paid estimated

payments (add lines 5 and 6) ....................................

8. Exception 1 – Cumulative amount from either line 2 or

line 3, whichever is less ............................................

9. Exception 2 – Tax on annualized 2020 income;

enclose computation. (Farmers/shers use line 9b) ....

PART II – FIGURING THE PENALTY

10. Amount of underpayment. Enter the sum of line 8

less line 7; line 9a less line 7; or, line 9b less line 7,

whichever is applicable ............................................

11. Due date of each installment ....................................

12. Number of days from the due date of the installment

to the due date of the next installment or 12/31/20,

whichever is earlier. If paid late, see instructions .....

13. Number of days from 1/15/21 to date paid or 4/15/21,

whichever is earlier. If paid late, see instructions .....

14. Line 12

X 6% X amount on line 10 .........................

366

15. Line 13

X 4% X amount on line 10 .........................

365

16. Penalty (add lines 14 and 15) ..................................

17. Total penalty. Add amounts on line 16 and enter the total here and on line 33, Estimated Tax Penalty,

on the back of Form K-40 .....................................................................................................................

NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.

2020

KANSAS UNDERPAYMENT OF ESTIMATED TAX

(INDIVIDUAL INCOME TAX)

K-210

(Rev. (7-20)

1

2

3

4

10

11

12

13

14

15

16

17

4/15/20 6/15/20 9/15/20 1/15/21

61 92 107

15

5

6

7

8

9a

9b

25% of line 2 or 3 50% of line 2 or 3 75% of line 2 or 3 100% of line 2 or 3

22.5% of tax 45% of tax 67.5% of tax 90% of tax

66.66% of tax

1/1/20 - 4/15/20 1/1/20 - 6/15/20 1/1/20 - 9/15/20 1/1/20 - 1/15/21

180018

25% of line 4 50% of line 4 75% of line 4 100% of line 4

Page 16

WHO MAY USE THIS SCHEDULE

If you are an individual taxpayer (including farmer or sher),

use this schedule to determine if your income tax was fully paid

throughout the year by withholding and/or estimated tax payments.

If your 2020 tax due (line 19 of Form K-40 — DO NOT include

use tax from line 20 of the K-40), less withholding and tax credits

(excluding estimated tax payments made) is $500 or more, you

may be subject to an underpayment of estimated tax penalty and

must complete this form.

Taxpayers (other than farmers or shers) are not required to

make a payment for the January 15th quarter if a Form K-40 was

led and the tax was paid in full on or before January 31, 2021.

Farmers and Fishers: If at least two-thirds of your annual

gross income is from farming or shing and you led Form K-40

and paid the tax on or before March 1, 2021, you may be exempt

from any penalty for underpayment of estimated tax. If exempt,

write “Exempt–farmer/sher” on line 1 and do not complete the

rest of this schedule. If you meet this gross income test, but you

did not le a return and pay the tax on or before March 1, 2021,

you must use this schedule to determine if you owe a penalty for

underpayment of estimated tax.

COMPLETING THIS SCHEDULE

Enter your name and your Social Security number in the space

provided at the top of this schedule.

LINES 1 through 4: Complete these lines based on information

on your income tax return for this tax year and last tax year.

If you did not le an income tax return for the prior tax year, or if you

did le a return but your income tax balance (line 19, Form K-40)

was zero, then enter zero on line 3 of this schedule.

PART I – EXCEPTIONS TO THE PENALTY

You are NOT subject to a penalty if your 2020 tax payments

(line 7) equal or exceed the amounts for one of the exceptions

(lines 8 or 9a or 9b) for the same payment period.

LINE 5: Multiply the amount on line 4 by the percentage shown

in each column of line 5.

LINE 6: Enter the cumulative amount of timely paid estimated tax

payment made in each quarter. For example, Column 3 will be the

total of your estimated tax payments made from January 1 through

September 15, 2020.

LINE 7: For each column, add lines 5 and 6 and enter the result

on line 7.

LINE 8: Exception 1 applies if the amount on line 7 of a column

equals or exceeds the amount on line 8 for the same column. Multiply

line 2 or 3 (whichever is less) by the percentages shown in each

column of line 8. 



penalty is due and no further entries are required.

LINE 9: Exception 2 applies if your 2020 tax payments equal or

exceeds 90% (66 2/3% for farmers and shers) of the tax on your

annualized income for these 2020 periods:

January 1 – March 31 Multiply income by 4

January 1 – May 31 Multiply income by 2.4

January 1 – August 31 Multiply income by 1.5

January 1 – December 31 Multiply income by 1

This exception applies if the amount on line 7 exceeds the amount

on line 9a or 9b (as applicable). If you are a farmer or sher, you will

only complete the last column on line 9b.

For example, to gure the rst column, total your income from

January 1 to March 31, 2020 and multiply by 4. Subtract your

deductions (standard or itemized) and your exemption allowance

amount. Using this net annualized income gure, compute the tax.

Multiply the tax by the percentage rate in the rst column.

Repeat these instructions for the remaining three columns, using

the multiplication factors given above to annualize the income

for that period. Enclose a schedule showing your computation of

annualized income and tax amounts. 





is due and no further entries are required.

PART II – FIGURING THE PENALTY

LINE 10: Enter on line 10 the amount of underpayment of tax,

which is the lesser of one of the following computations:

• Line 8 less line 7; or,

• Line 9a less line 7; or,

• Line 9b less line 7

LINE 11: This line contains the due date of each installment for

a calendar year taxpayer.

LINE 12: The number of days on line 12 are precomputed for

a calendar year taxpayer that made timely payments. If you did

not make timely payments, you should disregard the precomputed

number of days on line 12 and compute the number of days on

each quarter to the date paid.

EXAMPLE: If you paid the 6/15/20 installment on 6/28/20

the number of days to enter on line 12, column 2 will be

computed from 6/15/20 to 6/28/20, which equals 13 days. If

you then paid the next quarter timely at 9/15/20, the number

of days will be from 9/15/20 to 1/15/21, which equals the 122

days (107 already entered + 15).

LINE 13: The penalty rate begins in column 3 for a calendar

year taxpayer, therefore no entry is required in columns 1 and 2.

The 15 days in the 3rd column are from 1/1/21 to 1/15/21. If you did

not make timely payments, you should disregard the precomputed

number of days on line 13 and compute the number of days on

each quarter to the date paid.

• If you le your return prior to 1/15/21, enter in the third column

the number of days from 1/1/20 to the date led and disregard

the precomputed number of days (15) entered on line 13.

• The fourth column must be completed by you. Enter the

number of days from 1/15/21 to the date the return was led

and paid.

LINES 14 and 15: Penalty is computed to 12/31/20 at 6% and

from 1/1/21 to the date the tax was paid or 4/15/21, whichever is

earlier, at 4%.

LINE 16: For each column, add lines 14 and 15 and enter the

result on line 16.

LINE 17: Add the amounts on line 16 together and enter the

result on line 17. Also enter this amount on Form K-40, line 33,

Estimated Tax Penalty.

INSTRUCTIONS FOR SCHEDULE K-210

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.

Page 18

• Federal Civil Service Retirement or Disability Fund payments

and any other amounts received as retirement benets from

employment by the federal government or for service in the

United States Armed Forces

• Retirement plans administered by the U.S. Railroad Retirement

Board, including U.S. Railroad Retirement Benets, tier I, tier II,

dual vested benets, and supplemental annuities

• Kansas Public Employees’ Retirement (KPERS) annuities

• Kansas Police and Firemen’s Retirement System pensions

• Distributions from Police and Fire Department retirement plans

for the city of Overland Park, Kansas

• Kansas Teachers’ Retirement annuities

• Kansas Highway Patrol pensions

• Kansas Justices and Judges Retirement System annuities

• Board of Public Utilities pensions

• Income from retirement annuity contracts purchased for faculty

and others employed by the State Board of Regents or by

educational institutions under its management with either their

direct contributions or through salary reduction plans

• Amounts received by retired employees of Washburn University

as retirement and pension benefits under the university’s

retirement plan

• Certain pensions received from Kansas rst class cities that are

not covered by KPERS

LINE A12: Enter amount of military compensation earned in tax

year 2020 only if you are a nonresident of Kansas. See MILITARY

PERSONNEL, herein. Also enter any Kansas income for services

performed by a non-military spouse of a nonresident military service

member when the spouse resides in Kansas solely because the

service member is stationed in Kansas under military orders.

LINE A13: Enter contributions deposited in the Learning Quest

Education Savings Program (LQESP) or qualified 529 tuition

programs (as dened under IRC Section 529) established by another

state, up to $3,000 per student (beneciary); or $6,000 per student

(beneciary) if your ling status is married ling joint. You may have

your direct deposit refund sent directly to your LQESP account.

Visit learningquest.com for details about saving money for higher

education.

LINE A14: Enter amounts of a recruitment, sign up or retention

bonus received as incentive to join, enlist or remain in the armed

forces (including Kansas Army and Air National Guard), to the extent

they are included in federal AGI. Also enter amounts received for

repayment of education or student loans incurred by you or for which

you are obligated that you received as a result of your service in the

armed forces of the United States, to the extent they are included

in federal AGI.

LINE A15: Enter contributions deposited in an Achieving a Better

Life Experience (ABLE) account established under the Kansas

ABLE savings program or a qualied ABLE program established and

maintained by another state or agency or instrumentality thereof (as

dened under IRC Section 529A) up to $3,000 per beneciary; or

$6,000 per beneciary if your ling status is married ling joint. For

details about ABLE saving accounts for qualied disability expenses,

please visit Kansas ABLE Saving Plans at https://savewithable.

com/ks/home.html

LINE A16: Enter a total of the following subtractions from your

federal AGI. You may not subtract the amount of your income

reported to another state.

• . Federal targeted jobs tax credit disallowance

claimed on your federal income tax return.

• Kansas Venture Capital, Inc. Dividends. Dividend income

received from Kansas Venture Capital, Inc.

• KPERS Lump Sum Distributions. Employees who terminated

KPERS employment after 7/1/84, and elect to receive their

contributions in a lump sum distribution will report their taxable

contributions on their federal return. Subtract the amount of

the withdrawn accumulated contributions or partial lump-sum

payment(s) to the extent either is included in federal AGI.

• Partnership, S Corporation, or Fiduciary Adjustments. The

proportionate share of any required subtraction adjustments on

income received from a partnership, S corporation, joint venture,

syndicate, trust or estate. The partnership, S corporation, or

trustee will provide you with information to determine this amount.

• S Corporation Privilege Adjustment. If you are a shareholder

in a bank, savings and loan, or other nancial institution that is

organized as an S corporation, enter the portion of any income

received that was not distributed as a dividend. This income

has already been taxed on the privilege tax return led by the

S corporation nancial institution

.

• Sale of Kansas Turnpike Bonds. Gain from the sale of Kansas

turnpike bonds that was included in your federal AGI.

• Electrical Generation Revenue Bonds. Gain from the sale of

electrical generation revenue bonds, included in your federal AGI.

• Native American Indian Reservation Income. Income earned

on a reservation by a native American Indian residing on his or

her tribal reservation, to the extent it is included in federal AGI.

•    Allowable amortization

deduction relating to credit schedule K-73, K-77, K-79, K-82 or

K-83, and the allowable amortization deduction for carbon dioxide

capture, sequestration or utilization machinery and equipment,

or waste heat utilization system property. Note: 55% of the

amortization costs may be subtracted in the rst year and 5%

for each of the succeeding nine years.

• Organ Donor Expenses. Unreimbursed travel, lodging, and

medical expenditures incurred by you or your dependent, while

living, for the donation of human organ(s) to another person for

transplant; to the extent that the expenditures are included in

your federal AGI. This subtraction modication cannot exceed

$5,000. See NOTICE 14-03 for more information.

LINE A17: Add lines A7 through A16 and enter result.

LINE A18: Subtract line A17 from line A6 and enter the result here

and on line 2 of Form K-40. 

, enter the result on line 2 of Form K-40 and mark

the box to the left to indicate it is a negative amount.

PART B – INCOME ALLOCATION FOR

NONRESIDENTS AND PART-YEAR RESIDENTS

If you are ling as a nonresident or part-year resident, complete

this secti

on to determine what percent of your total income from all

sources and states is from Kansas sources.

Income

LINES B1 through B11: In the left-hand column, enter the

amounts from your 2020 federal return. In the right-hand column

enter amounts from Kansas sources.

A part-year resident electing to le as a nonresident must include as

income subject to Kansas income tax, unemployment compensation

derived from sources in Kansas, any items of income, gain or loss,

or deduction received while a Kansas resident (whether or not items

were from Kansas sources), and any income derived from Kansas

sources while a nonresident of Kansas.

Kansas source income includes all income earned while a

Kansas resident; income from services performed in Kansas, Kansas

lottery, pari-mutuel, casino and gambling winnings; income from

real or tangible personal property located in Kansas; income from

a business, trade, profession or occupation operating in Kansas,

including partnerships and S corporations; income from a resident

estate or trust, or from a nonresident estate or trust that received

income from Kansas sources; and, unemployment compensation

derived from sources in Kansas.

Page 19

Income received by a nonresident from Kansas sources does

NOT include income from annuities, interest, dividends, or gains from

the sale or exchange of intangible property (such as bank accounts,

stocks or bonds) unless earned by a business, trade, profession or

occupation carried on in Kansas; amounts received by nonresident

individuals as retirement benets or pensions, even if the benet or

pension was “earned” while the individual was a resident of Kansas.

This rule also applies to amounts received by nonresidents from

401k, 403b, 457s, IRAs, etc.; compensation paid by the United

States for service in the armed forces of the U.S., performed during

an induction period; and, qualied disaster relief payments under

federal IRC Section 139.

LINE B12: Add lines B1 through B11 and enter result.

Adjustments to Income

In the Federal column enter adjustments to income as shown

on your federal return. Federal adjustments are allowed to Kansas

source income only as they apply to income related to Kansas. To

support entries on lines B13 through B17, enclose a separate sheet

with your calculations for amounts entered as Kansas source income.

NOTE: The instructions for the following lines apply to the Amount

from Kansas Sources column only.

LINE B13: Enter any IRA payments applicable to particular items

of Kansas source income.

LINE B14: Enter only those penalties for early withdrawal

assessed during Kansas residency.

LINE B15: Prorate the alimony paid amount claimed on your

federal return by the ratio of the payer’s Kansas source income

divided by the payer’s total income.

LINE B16: Enter only those moving expenses for members of the

armed forces incurred in 2020 for a move into Kansas.

LINE B17: Enter total of all other allowed Federal Adjustments

*

including, but not limited to those in the following list.

• One-half of Self-Employment Tax Deduction – the portion of the

federal deduction applicable to self-employment income earned

in Kansas.

• Self-Employed Health Insurance Deduction – payments for

health insurance on yourself, your spouse, and dependents

applicable to self-employment income earned in Kansas.

• Student Loan Interest Deduction – interest payments made while

a Kansas resident.

• Self-employed SEP, SIMPLE and qualied plans – amount of

the federal deduction applicable to income earned in Kansas.

• Business expenses for Reservists, Artists and fee-basis

government ocials – the portion of the federal deduction

applicable to income earned in Kansas.

• Health Savings Account Deduction – the portion of the federal

deduction applicable to income earned in Kansas.

• Tuition and Fees Deduction – the portion of the federal deduction

applicable to income earned in Kansas. Note: At the time these

instructions went to print, some tax benets had expired. This

includes the deduction for qualied tuition and fees. To nd out

if legislation extended this provision, go to IRS.gov/Form1040.

• Educator Expenses – the portion of the federal deduction

applicable to income earned in Kansas.

*

This is the list of allowed federal adjustments as of publication of these

instructions (in addition to those on lines B13 through B16). You may enter

on line B17 any federal adjustment allowed by federal law for tax year 2020

(not already entered on lines B13 through B16).

LINE B18: Add lines B13 through B17 and enter result.

LINE B19: Subtract line B18 from B12 and enter result.

LINE B20: Enter the net modications from Schedule S, Part A

that are applicable to Kansas source income. If this is a negative

amount, shade the minus (–) in the box to the left of line B20.

LINE B21: If line B20 is a positive amount, add lines B19 and

B20. If line B20 is a negative amount, subtract line B20 from line

B19. Enter the result on line B21.

LINE B22: Enter amount from line 3, Form K-40.

Nonresident Allocation Percentage

LINE B23: Divide line B21 by line B22. Round the result to the

fourth decimal place; not to exceed 100.0000. Enter the result here

and on line 9 of Form K-40.

PART C – KANSAS ITEMIZED DEDUCTIONS



If y

ou itemized deductions on your federal return and wish to

itemize on your Kansas return, you must complete Part C to compute

the amount allowable for Kansas.

LINE C1: Enter the amount of expenses for medical care allowable

as deductions in section 213 of the federal IRC from line 4 of your

federal Schedule A.

LINE C2: Enter the real estate taxes from line 5b of your federal

Schedule A.

LINE C3: Enter the personal property taxes from line 5c of federal

Schedule A.

LINE C4: Enter the total qualified residence interest from lines 8a

through 8d of federal Schedule A.

LINE C5: Enter the amount of gifts to charity from line 14 of

federal Schedule A.

LINE C6: Add lines C1 through C5 and enter the result in box

C6. This is the amount of your Kansas itemized deductions to enter

on line 4 of Form K-40.

CAUTION: References to the federal form numbers listed on the

Kansas forms K-40 and Schedule S may have changed. Do not rely

solely upon referenced numbers for calculating your Kansas Itemized

Deductions. Please look at the requested information and locate this

on your federal form(s) to insure accurate calculation and to avoid

any processing delays.

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

13,201 13,250 410 410 16,501 16,550 545 512 19,801 19,850 718 615 23,101 23,150 892 717

13,251 13,300 412 412 16,551 16,600 548 514 19,851 19,900 721 616 23,151 23,200 894 718

13,301 13,350 413 413 16,601 16,650 550 515 19,901 19,950 724 618 23,201 23,250 897 720

13,351 13,400 415 415 16,651 16,700 553 517 19,951 20,000 726 619 23,251 23,300 899 722

13,401 13,450 416 416 16,701 16,750 556 518 20,001 20,050 729 621 23,301 23,350 902 723

13,451 13,500 418 418 16,751 16,800 558 520 20,051 20,100 731 622 23,351 23,400 905 725

13,501 13,550 419 419 16,801 16,850 561 522 20,101 20,150 734 624 23,401 23,450 907 726

13,551 13,600 421 421 16,851 16,900 563 523 20,151 20,200 737 625 23,451 23,500 910 728

13,601 13,650 422 422 16,901 16,950 566 525 20,201 20,250 739 627 23,501 23,550 913 729

13,651 13,700 424 424 16,951 17,000 569 526 20,251 20,300 742 629 23,551 23,600 915 731

13,701 13,750 425 425 17,001 17,050 571 528 20,301 20,350 745 630 23,601 23,650 918 732

13,751 13,800 427 427 17,051 17,100 574 529 20,351 20,400 747 632 23,651 23,700 920 734

13,801 13,850 429 429 17,101 17,150 577 531 20,401 20,450 750 633 23,701 23,750 923 735

13,851 13,900 430 430 17,151 17,200 579 532 20,451 20,500 752 635 23,751 23,800 926 737

13,901 13,950 432 432 17,201 17,250 582 534 20,501 20,550 755 636 23,801 23,850 928 739

13,951 14,000 433 433 17,251 17,300 584 536 20,551 20,600 758 638 23,851 23,900 931 740

14,001 14,050 435 435 17,301 17,350 587 537 20,601 20,650 760 639 23,901 23,950 934 742

14,051 14,100 436 436 17,351 17,400 590 539 20,651 20,700 763 641 23,951 24,000 936 743

14,101 14,150 438 438 17,401 17,450 592 540 20,701 20,750 766 642 24,001 24,050 939 745

14,151 14,200 439 439 17,451 17,500 595 542 20,751 20,800 768 644 24,051 24,100 941 746

14,201 14,250 441 441 17,501 17,550 598 543 20,801 20,850 771 646 24,101 24,150 944 748

14,251 14,300 443 443 17,551 17,600 600 545 20,851 20,900 773 647 24,151 24,200 947 749

14,301 14,350 444 444 17,601 17,650 603 546 20,901 20,950 776 649 24,201 24,250 949 751

14,351 14,400 446 446 17,651 17,700 605 548 20,951 21,000 779 650 24,251 24,300 952 753

14,401 14,450 447 447 17,701 17,750 608 549 21,001 21,050 781 652 24,301 24,350 955 754

14,451 14,500 449 449 17,751 17,800 611 551 21,051 21,100 784 653 24,351 24,400 957 756

14,501 14,550 450 450 17,801 17,850 613 553 21,101 21,150 787 655 24,401 24,450 960 757

14,551 14,600 452 452 17,851 17,900 616 554 21,151 21,200 789 656 24,451 24,500 962 759

14,601 14,650 453 453 17,901 17,950 619 556 21,201 21,250 792 658 24,501 24,550 965 760

14,651 14,700 455 455 17,951 18,000 621 557 21,251 21,300 794 660 24,551 24,600 968 762

14,701 14,750 456 456 18,001 18,050 624 559 21,301 21,350 797 661 24,601 24,650 970 763

14,751 14,800 458 458 18,051 18,100 626 560 21,351 21,400 800 663 24,651 24,700 973 765

14,801 14,850 460 460 18,101 18,150 629 562 21,401 21,450 802 664 24,701 24,750 976 766

14,851 14,900 461 461 18,151 18,200 632 563 21,451 21,500 805 666 24,751 24,800 978 768

14,901 14,950 463 463 18,201 18,250 634 565 21,501 21,550 808 667 24,801 24,850 981 770

14,951 15,000 464 464 18,251 18,300 637 567 21,551 21,600 810 669 24,851 24,900 983 771

15,001 15,050 466 466 18,301 18,350 640 568 21,601 21,650 813 670 24,901 24,950 986 773

15,051 15,100 469 467 18,351 18,400 642 570 21,651 21,700 815 672 24,951 25,000 989 774

15,101 15,150 472 469 18,401 18,450 645 571 21,701 21,750 818 673 25,001 25,050 991 776

15,151 15,200 474 470 18,451 18,500 647 573 21,751 21,800 821 675 25,051 25,100 994 777

15,201 15,250 477 472 18,501 18,550 650 574 21,801 21,850 823 677 25,101 25,150 997 779

15,251 15,300 479 474 18,551 18,600 653 576 21,851 21,900 826 678 25,151 25,200 999 780

15,301 15,350 482 475 18,601 18,650 655 577 21,901 21,950 829 680 25,201 25,250 1,002 782

15,351 15,400 485 477 18,651 18,700 658 579 21,951 22,000 831 681 25,251 25,300 1,004 784

15,401 15,450 487 478 18,701 18,750 661 580 22,001 22,050 834 683 25,301 25,350 1,007 785

15,451 15,500 490 480 18,751 18,800 663 582 22,051 22,100 836 684 25,351 25,400 1,010 787

15,501 15,550 493 481 18,801 18,850 666 584 22,101 22,150 839 686 25,401 25,450 1,012 788

15,551 15,600 495 483 18,851 18,900 668 585 22,151 22,200 842 687 25,451 25,500 1,015 790

15,601 15,650 498 484 18,901 18,950 671 587 22,201 22,250 844 689 25,501 25,550 1,018 791

15,651 15,700 500 486 18,951 19,000 674 588 22,251 22,300 847 691 25,551 25,600 1,020 793

15,701 15,750 503 487 19,001 19,050 676 590 22,301 22,350 850 692 25,601 25,650 1,023 794

15,751 15,800 506 489 19,051 19,100 679 591 22,351 22,400 852 694 25,651 25,700 1,025 796

15,801 15,850 508 491 19,101 19,150 682 593 22,401 22,450 855 695 25,701 25,750 1,028 797

15,851 15,900 511 492 19,151 19,200 684 594 22,451 22,500 857 697 25,751 25,800 1,031 799

15,901 15,950 514 494 19,201 19,250 687 596 22,501 22,550 860 698 25,801 25,850 1,033 801

15,951 16,000 516 495 19,251 19,300 689 598 22,551 22,600 863 700 25,851 25,900 1,036 802

16,001 16,050 519 497 19,301 19,350 692 599 22,601 22,650 865 701 25,901 25,950 1,039 804

16,051 16,100 521 498 19,351 19,400 695 601 22,651 22,700 868 703 25,951 26,000 1,041 805

16,101 16,150 524 500 19,401 19,450 697 602 22,701 22,750 871 704 26,001 26,050 1,044 807

16,151 16,200 527 501 19,451 19,500 700 604 22,751 22,800 873 706 26,051 26,100 1,046 808

16,201 16,250 529 503 19,501 19,550 703 605 22,801 22,850 876 708 26,101 26,150 1,049 810

16,251 16,300 532 505 19,551 19,600 705 607 22,851 22,900 878 709 26,151 26,200 1,052 811

16,301 16,350 535 506 19,601 19,650 708 608 22,901 22,950 881 711 26,201 26,250 1,054 813

16,351 16,400 537 508 19,651 19,700 710 610 22,951 23,000 884 712 26,251 26,300 1,057 815

16,401 16,450 540 509 19,701 19,750 713 611 23,001 23,050 886 714 26,301 26,350 1,060 816

16,451 16,500 542 511 19,751 19,800 716 613 23,051 23,100 889 715 26,351 26,400 1,062 818

2020 KANSAS TAX TABLE (continued)

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

your tax is

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

26,401 26,450 1,065 819 29,701 29,750 1,238 921 33,001 33,050 1,425 1,089 36,301 36,350 1,613 1,262

26,451 26,500 1,067 821 29,751 29,800 1,241 923 33,051 33,100 1,428 1,091 36,351 36,400 1,616 1,265

26,501 26,550 1,070 822 29,801 29,850 1,243 925 33,101 33,150 1,431 1,094 36,401 36,450 1,619 1,267

26,551 26,600 1,073 824 29,851 29,900 1,246 926 33,151 33,200 1,434 1,097 36,451 36,500 1,622 1,270

26,601 26,650 1,075 825 29,901 29,950 1,249 928 33,201 33,250 1,436 1,099 36,501 36,550 1,624 1,273

26,651 26,700 1,078 827 29,951 30,000 1,251 929 33,251 33,300 1,439 1,102 36,551 36,600 1,627 1,275

26,701 26,750 1,081 828 30,001 30,050 1,254 931 33,301 33,350 1,442 1,105 36,601 36,650 1,630 1,278

26,751 26,800 1,083 830 30,051 30,100 1,257 934 33,351 33,400 1,445 1,107 36,651 36,700 1,633 1,280

26,801 26,850 1,086 832 30,101 30,150 1,260 937 33,401 33,450 1,448 1,110 36,701 36,750 1,636 1,283

26,851 26,900 1,088 833 30,151 30,200 1,263 939 33,451 33,500 1,451 1,112 36,751 36,800 1,639 1,286

26,901 26,950 1,091 835 30,201 30,250 1,265 942 33,501 33,550 1,453 1,115 36,801 36,850 1,642 1,288

26,951 27,000 1,094 836 30,251 30,300 1,268 944 33,551 33,600 1,456 1,118 36,851 36,900 1,644 1,291

27,001 27,050 1,096 838 30,301 30,350 1,271 947 33,601 33,650 1,459 1,120 36,901 36,950 1,647 1,294

27,051 27,100 1,099 839 30,351 30,400 1,274 950 33,651 33,700 1,462 1,123 36,951 37,000 1,650 1,296

27,101 27,150 1,102 841 30,401 30,450 1,277 952 33,701 33,750 1,465 1,126 37,001 37,050 1,653 1,299

27,151 27,200 1,104 842 30,451 30,500 1,280 955 33,751 33,800 1,468 1,128 37,051 37,100 1,656 1,301

27,201 27,250 1,107 844 30,501 30,550 1,282 958 33,801 33,850 1,471 1,131 37,101 37,150 1,659 1,304

27,251 27,300 1,109 846 30,551 30,600 1,285 960 33,851 33,900 1,473 1,133 37,151 37,200 1,662 1,307

27,301 27,350 1,112 847 30,601 30,650 1,288 963 33,901 33,950 1,476 1,136 37,201 37,250 1,664 1,309

27,351 27,400 1,115 849 30,651 30,700 1,291 965 33,951 34,000 1,479 1,139 37,251 37,300 1,667 1,312

27,401 27,450 1,117 850 30,701 30,750 1,294 968 34,001 34,050 1,482 1,141 37,301 37,350 1,670 1,315

27,451 27,500 1,120 852 30,751 30,800 1,297 971 34,051 34,100 1,485 1,144 37,351 37,400 1,673 1,317

27,501 27,550 1,123 853 30,801 30,850 1,300 973 34,101 34,150 1,488 1,147 37,401 37,450 1,676 1,320

27,551 27,600 1,125 855 30,851 30,900 1,302 976 34,151 34,200 1,491 1,149 37,451 37,500 1,679 1,322

27,601 27,650 1,128 856 30,901 30,950 1,305 979 34,201 34,250 1,493 1,152 37,501 37,550 1,681 1,325

27,651 27,700 1,130 858 30,951 31,000 1,308 981 34,251 34,300 1,496 1,154 37,551 37,600 1,684 1,328

27,701 27,750 1,133 859 31,001 31,050 1,311 984 34,301 34,350 1,499 1,157 37,601 37,650 1,687 1,330

27,751 27,800 1,136 861 31,051 31,100 1,314 986 34,351 34,400 1,502 1,160 37,651 37,700 1,690 1,333

27,801 27,850 1,138 863 31,101 31,150 1,317 989 34,401 34,450 1,505 1,162 37,701 37,750 1,693 1,336

27,851 27,900 1,141 864 31,151 31,200 1,320 992 34,451 34,500 1,508 1,165 37,751 37,800 1,696 1,338

27,901 27,950 1,144 866 31,201 31,250 1,322 994 34,501 34,550 1,510 1,168 37,801 37,850 1,699 1,341

27,951 28,000 1,146 867 31,251 31,300 1,325 997 34,551 34,600 1,513 1,170 37,851 37,900 1,701 1,343

28,001 28,050 1,149 869 31,301 31,350 1,328 1,000 34,601 34,650 1,516 1,173 37,901 37,950 1,704 1,346

28,051 28,100 1,151 870 31,351 31,400 1,331 1,002 34,651 34,700 1,519 1,175 37,951 38,000 1,707 1,349

28,101 28,150 1,154 872 31,401 31,450 1,334 1,005 34,701 34,750 1,522 1,178 38,001 38,050 1,710 1,351

28,151 28,200 1,157 873 31,451 31,500 1,337 1,007 34,751 34,800 1,525 1,181 38,051 38,100 1,713 1,354

28,201 28,250 1,159 875 31,501 31,550 1,339 1,010 34,801 34,850 1,528 1,183 38,101 38,150 1,716 1,357

28,251 28,300 1,162 877 31,551 31,600 1,342 1,013 34,851 34,900 1,530 1,186 38,151 38,200 1,719 1,359

28,301 28,350 1,165 878 31,601 31,650 1,345 1,015 34,901 34,950 1,533 1,189 38,201 38,250 1,721 1,362

28,351 28,400 1,167 880 31,651 31,700 1,348 1,018 34,951 35,000 1,536 1,191 38,251 38,300 1,724 1,364

28,401 28,450 1,170 881 31,701 31,750 1,351 1,021 35,001 35,050 1,539 1,194 38,301 38,350 1,727 1,367

28,451 28,500 1,172 883 31,751 31,800 1,354 1,023 35,051 35,100 1,542 1,196 38,351 38,400 1,730 1,370

28,501 28,550 1,175 884 31,801 31,850 1,357 1,026 35,101 35,150 1,545 1,199 38,401 38,450 1,733 1,372

28,551 28,600 1,178 886 31,851 31,900 1,359 1,028 35,151 35,200 1,548 1,202 38,451 38,500 1,736 1,375

28,601 28,650 1,180 887 31,901 31,950 1,362 1,031 35,201 35,250 1,550 1,204 38,501 38,550 1,738 1,378

28,651 28,700 1,183 889 31,951 32,000 1,365 1,034 35,251 35,300 1,553 1,207 38,551 38,600 1,741 1,380

28,701 28,750 1,186 890 32,001 32,050 1,368 1,036 35,301 35,350 1,556 1,210 38,601 38,650 1,744 1,383

28,751 28,800 1,188 892 32,051 32,100 1,371 1,039 35,351 35,400 1,559 1,212 38,651 38,700 1,747 1,385

28,801 28,850 1,191 894 32,101 32,150 1,374 1,042 35,401 35,450 1,562 1,215 38,701 38,750 1,750 1,388

28,851 28,900 1,193 895 32,151 32,200 1,377 1,044 35,451 35,500 1,565 1,217 38,751 38,800 1,753 1,391

28,901 28,950 1,196 897 32,201 32,250 1,379 1,047 35,501 35,550 1,567 1,220 38,801 38,850 1,756 1,393

28,951 29,000 1,199 898 32,251 32,300 1,382 1,049 35,551 35,600 1,570 1,223 38,851 38,900 1,758 1,396

29,001 29,050 1,201 900 32,301 32,350 1,385 1,052 35,601 35,650 1,573 1,225 38,901 38,950 1,761 1,399

29,051 29,100 1,204 901 32,351 32,400 1,388 1,055 35,651 35,700 1,576 1,228 38,951 39,000 1,764 1,401

29,101 29,150 1,207 903 32,401 32,450 1,391 1,057 35,701 35,750 1,579 1,231 39,001 39,050 1,767 1,404

29,151 29,200 1,209 904 32,451 32,500 1,394 1,060 35,751 35,800 1,582 1,233 39,051 39,100 1,770 1,406

29,201 29,250 1,212 906 32,501 32,550 1,396 1,063 35,801 35,850 1,585 1,236 39,101 39,150 1,773 1,409

29,251 29,300 1,214 908 32,551 32,600 1,399 1,065 35,851 35,900 1,587 1,238 39,151 39,200 1,776 1,412

29,301 29,350 1,217 909 32,601 32,650 1,402 1,068 35,901 35,950 1,590 1,241 39,201 39,250 1,778 1,414

29,351 29,400 1,220 911 32,651 32,700 1,405 1,070 35,951 36,000 1,593 1,244 39,251 39,300 1,781 1,417

29,401 29,450 1,222 912 32,701 32,750 1,408 1,073 36,001 36,050 1,596 1,246 39,301 39,350 1,784 1,420

29,451 29,500 1,225 914 32,751 32,800 1,411 1,076 36,051 36,100 1,599 1,249 39,351 39,400 1,787 1,422

29,501 29,550 1,228 915 32,801 32,850 1,414 1,078 36,101 36,150 1,602 1,252 39,401 39,450 1,790 1,425

29,551 29,600 1,230 917 32,851 32,900 1,416 1,081 36,151 36,200 1,605 1,254 39,451 39,500 1,793 1,427

29,601 29,650 1,233 918 32,901 32,950 1,419 1,084 36,201 36,250 1,607 1,257 39,501 39,550 1,795 1,430

29,651 29,700 1,235 920 32,951 33,000 1,422 1,086 36,251 36,300 1,610 1,259 39,551 39,600 1,798 1,433

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

your tax is

2020 KANSAS TAX TABLE (continued)

and you are

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

39,601 39,650 1,801 1,435 42,901 42,950 1,989 1,609 46,201 46,250 2,177 1,782 49,501 49,550 2,365 1,955

39,651 39,700 1,804 1,438 42,951 43,000 1,992 1,611 46,251 46,300 2,180 1,784 49,551 49,600 2,368 1,958

39,701 39,750 1,807 1,441 43,001 43,050 1,995 1,614 46,301 46,350 2,183 1,787 49,601 49,650 2,371 1,960

39,751 39,800 1,810 1,443 43,051 43,100 1,998 1,616 46,351 46,400 2,186 1,790 49,651 49,700 2,374 1,963

39,801 39,850 1,813 1,446 43,101 43,150 2,001 1,619 46,401 46,450 2,189 1,792 49,701 49,750 2,377 1,966

39,851 39,900 1,815 1,448 43,151 43,200 2,004 1,622 46,451 46,500 2,192 1,795 49,751 49,800 2,380 1,968

39,901 39,950 1,818 1,451 43,201 43,250 2,006 1,624 46,501 46,550 2,194 1,798 49,801 49,850 2,383 1,971

39,951 40,000 1,821 1,454 43,251 43,300 2,009 1,627 46,551 46,600 2,197 1,800 49,851 49,900 2,385 1,973

40,001 40,050 1,824 1,456 43,301 43,350 2,012 1,630 46,601 46,650 2,200 1,803 49,901 49,950 2,388 1,976

40,051 40,100 1,827 1,459 43,351 43,400 2,015 1,632 46,651 46,700 2,203 1,805 49,951 50,000 2,391 1,979

40,101 40,150 1,830 1,462 43,401 43,450 2,018 1,635 46,701 46,750 2,206 1,808 50,001 50,050 2,394 1,981

40,151 40,200 1,833 1,464 43,451 43,500 2,021 1,637 46,751 46,800 2,209 1,811 50,051 50,100 2,397 1,984

40,201 40,250 1,835 1,467 43,501 43,550 2,023 1,640 46,801 46,850 2,212 1,813 50,101 50,150 2,400 1,987

40,251 40,300 1,838 1,469 43,551 43,600 2,026 1,643 46,851 46,900 2,214 1,816 50,151 50,200 2,403 1,989

40,301 40,350 1,841 1,472 43,601 43,650 2,029 1,645 46,901 46,950 2,217 1,819 50,201 50,250 2,405 1,992

40,351 40,400 1,844 1,475 43,651 43,700 2,032 1,648 46,951 47,000 2,220 1,821 50,251 50,300 2,408 1,994

40,401 40,450 1,847 1,477 43,701 43,750 2,035 1,651 47,001 47,050 2,223 1,824 50,301 50,350 2,411 1,997

40,451 40,500 1,850 1,480 43,751 43,800 2,038 1,653 47,051 47,100 2,226 1,826 50,351 50,400 2,414 2,000

40,501 40,550 1,852 1,483 43,801 43,850 2,041 1,656 47,101 47,150 2,229 1,829 50,401 50,450 2,417 2,002

40,551 40,600 1,855 1,485 43,851 43,900 2,043 1,658 47,151 47,200 2,232 1,832 50,451 50,500 2,420 2,005

40,601 40,650 1,858 1,488 43,901 43,950 2,046 1,661 47,201 47,250 2,234 1,834 50,501 50,550 2,422 2,008

40,651 40,700 1,861 1,490 43,951 44,000 2,049 1,664 47,251 47,300 2,237 1,837 50,551 50,600 2,425 2,010

40,701 40,750 1,864 1,493 44,001 44,050 2,052 1,666 47,301 47,350 2,240 1,840 50,601 50,650 2,428 2,013

40,751 40,800 1,867 1,496 44,051 44,100 2,055 1,669 47,351 47,400 2,243 1,842 50,651 50,700 2,431 2,015

40,801 40,850 1,870 1,498 44,101 44,150 2,058 1,672 47,401 47,450 2,246 1,845 50,701 50,750 2,434 2,018

40,851 40,900 1,872 1,501 44,151 44,200 2,061 1,674 47,451 47,500 2,249 1,847 50,751 50,800 2,437 2,021

40,901 40,950 1,875 1,504 44,201 44,250 2,063 1,677 47,501 47,550 2,251 1,850 50,801 50,850 2,440 2,023

40,951 41,000 1,878 1,506 44,251 44,300 2,066 1,679 47,551 47,600 2,254 1,853 50,851 50,900 2,442 2,026

41,001 41,050 1,881 1,509 44,301 44,350 2,069 1,682 47,601 47,650 2,257 1,855 50,901 50,950 2,445 2,029

41,051 41,100 1,884 1,511 44,351 44,400 2,072 1,685 47,651 47,700 2,260 1,858 50,951 51,000 2,448 2,031

41,101 41,150 1,887 1,514 44,401 44,450 2,075 1,687 47,701 47,750 2,263 1,861 51,001 51,050 2,451 2,034

41,151 41,200 1,890 1,517 44,451 44,500 2,078 1,690 47,751 47,800 2,266 1,863 51,051 51,100 2,454 2,036

41,201 41,250 1,892 1,519 44,501 44,550 2,080 1,693 47,801 47,850 2,269 1,866 51,101 51,150 2,457 2,039

41,251 41,300 1,895 1,522 44,551 44,600 2,083 1,695 47,851 47,900 2,271 1,868 51,151 51,200 2,460 2,042

41,301 41,350 1,898 1,525 44,601 44,650 2,086 1,698 47,901 47,950 2,274 1,871 51,201 51,250 2,462 2,044

41,351 41,400 1,901 1,527 44,651 44,700 2,089 1,700 47,951 48,000 2,277 1,874 51,251 51,300 2,465 2,047

41,401 41,450 1,904 1,530 44,701 44,750 2,092 1,703 48,001 48,050 2,280 1,876 51,301 51,350 2,468 2,050

41,451 41,500 1,907 1,532 44,751 44,800 2,095 1,706 48,051 48,100 2,283 1,879 51,351 51,400 2,471 2,052

41,501 41,550 1,909 1,535 44,801 44,850 2,098 1,708 48,101 48,150 2,286 1,882 51,401 51,450 2,474 2,055

41,551 41,600 1,912 1,538 44,851 44,900 2,100 1,711 48,151 48,200 2,289 1,884 51,451 51,500 2,477 2,057

41,601 41,650 1,915 1,540 44,901 44,950 2,103 1,714 48,201 48,250 2,291 1,887 51,501 51,550 2,479 2,060

41,651 41,700 1,918 1,543 44,951 45,000 2,106 1,716 48,251 48,300 2,294 1,889 51,551 51,600 2,482 2,063

41,701 41,750 1,921 1,546 45,001 45,050 2,109 1,719 48,301 48,350 2,297 1,892 51,601 51,650 2,485 2,065

41,751 41,800 1,924 1,548 45,051 45,100 2,112 1,721 48,351 48,400 2,300 1,895 51,651 51,700 2,488 2,068

41,801 41,850 1,927 1,551 45,101 45,150 2,115 1,724 48,401 48,450 2,303 1,897 51,701 51,750 2,491 2,071

41,851 41,900 1,929 1,553 45,151 45,200 2,118 1,727 48,451 48,500 2,306 1,900 51,751 51,800 2,494 2,073

41,901 41,950 1,932 1,556 45,201 45,250 2,120 1,729 48,501 48,550 2,308 1,903 51,801 51,850 2,497 2,076

41,951 42,000 1,935 1,559 45,251 45,300 2,123 1,732 48,551 48,600 2,311 1,905 51,851 51,900 2,499 2,078

42,001 42,050 1,938 1,561 45,301 45,350 2,126 1,735 48,601 48,650 2,314 1,908 51,901 51,950 2,502 2,081

42,051 42,100 1,941 1,564 45,351 45,400 2,129 1,737 48,651 48,700 2,317 1,910 51,951 52,000 2,505 2,084

42,101 42,150 1,944 1,567 45,401 45,450 2,132 1,740 48,701 48,750 2,320 1,913 52,001 52,050 2,508 2,086

42,151 42,200 1,947 1,569 45,451 45,500 2,135 1,742 48,751 48,800 2,323 1,916 52,051 52,100 2,511 2,089

42,201 42,250 1,949 1,572 45,501 45,550 2,137 1,745 48,801 48,850 2,326 1,918 52,101 52,150 2,514 2,092

42,251 42,300 1,952 1,574 45,551 45,600 2,140 1,748 48,851 48,900 2,328 1,921 52,151 52,200 2,517 2,094

42,301 42,350 1,955 1,577 45,601 45,650 2,143 1,750 48,901 48,950 2,331 1,924 52,201 52,250 2,519 2,097

42,351 42,400 1,958 1,580 45,651 45,700 2,146 1,753 48,951 49,000 2,334 1,926 52,251 52,300 2,522 2,099

42,401 42,450 1,961 1,582 45,701 45,750 2,149 1,756 49,001 49,050 2,337 1,929 52,301 52,350 2,525 2,102

42,451 42,500 1,964 1,585 45,751 45,800 2,152 1,758 49,051 49,100 2,340 1,931 52,351 52,400 2,528 2,105

42,501 42,550 1,966 1,588 45,801 45,850 2,155 1,761 49,101 49,150 2,343 1,934 52,401 52,450 2,531 2,107

42,551 42,600 1,969 1,590 45,851 45,900 2,157 1,763 49,151 49,200 2,346 1,937 52,451 52,500 2,534 2,110

42,601 42,650 1,972 1,593 45,901 45,950 2,160 1,766 49,201 49,250 2,348 1,939 52,501 52,550 2,536 2,113

42,651 42,700 1,975 1,595 45,951 46,000 2,163 1,769 49,251 49,300 2,351 1,942 52,551 52,600 2,539 2,115

42,701 42,750 1,978 1,598 46,001 46,050 2,166 1,771 49,301 49,350 2,354 1,945 52,601 52,650 2,542 2,118

42,751 42,800 1,981 1,601 46,051 46,100 2,169 1,774 49,351 49,400 2,357 1,947 52,651 52,700 2,545 2,120

42,801 42,850 1,984 1,603 46,101 46,150 2,172 1,777 49,401 49,450 2,360 1,950 52,701 52,750 2,548 2,123

42,851 42,900 1,986 1,606 46,151 46,200 2,175 1,779 49,451 49,500 2,363 1,952 52,751 52,800 2,551 2,126

and you are

If line 7,

Form K-40

is —

and you are

your tax is

2020 KANSAS TAX TABLE (continued)

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

52,801 52,850 2,554 2,128 56,101 56,150 2,742 2,302 59,401 59,450 2,930 2,475 62,701 62,750 3,118 2,660

52,851 52,900 2,556 2,131 56,151 56,200 2,745 2,304 59,451 59,500 2,933 2,477 62,751 62,800 3,121 2,663

52,901 52,950 2,559 2,134 56,201 56,250 2,747 2,307 59,501 59,550 2,935 2,480 62,801 62,850 3,124 2,666

52,951 53,000 2,562 2,136 56,251 56,300 2,750 2,309 59,551 59,600 2,938 2,483 62,851 62,900 3,126 2,669

53,001 53,050 2,565 2,139 56,301 56,350 2,753 2,312 59,601 59,650 2,941 2,485 62,901 62,950 3,129 2,672

53,051 53,100 2,568 2,141 56,351 56,400 2,756 2,315 59,651 59,700 2,944 2,488 62,951 63,000 3,132 2,675

53,101 53,150 2,571 2,144 56,401 56,450 2,759 2,317 59,701 59,750 2,947 2,491 63,001 63,050 3,135 2,677

53,151 53,200 2,574 2,147 56,451 56,500 2,762 2,320 59,751 59,800 2,950 2,493 63,051 63,100 3,138 2,680

53,201 53,250 2,576 2,149 56,501 56,550 2,764 2,323 59,801 59,850 2,953 2,496 63,101 63,150 3,141 2,683

53,251 53,300 2,579 2,152 56,551 56,600 2,767 2,325 59,851 59,900 2,955 2,498 63,151 63,200 3,144 2,686

53,301 53,350 2,582 2,155 56,601 56,650 2,770 2,328 59,901 59,950 2,958 2,501 63,201 63,250 3,146 2,689

53,351 53,400 2,585 2,157 56,651 56,700 2,773 2,330 59,951 60,000 2,961 2,504 63,251 63,300 3,149 2,692

53,401 53,450 2,588 2,160 56,701 56,750 2,776 2,333 60,001 60,050 2,964 2,506 63,301 63,350 3,152 2,695

53,451 53,500 2,591 2,162 56,751 56,800 2,779 2,336 60,051 60,100 2,967 2,509 63,351 63,400 3,155 2,697

53,501 53,550 2,593 2,165 56,801 56,850 2,782 2,338 60,101 60,150 2,970 2,512 63,401 63,450 3,158 2,700

53,551 53,600 2,596 2,168 56,851 56,900 2,784 2,341 60,151 60,200 2,973 2,515 63,451 63,500 3,161 2,703

53,601 53,650 2,599 2,170 56,901 56,950 2,787 2,344 60,201 60,250 2,975 2,518 63,501 63,550 3,163 2,706

53,651 53,700 2,602 2,173 56,951 57,000 2,790 2,346 60,251 60,300 2,978 2,521 63,551 63,600 3,166 2,709

53,701 53,750 2,605 2,176 57,001 57,050 2,793 2,349 60,301 60,350 2,981 2,524 63,601 63,650 3,169 2,712

53,751 53,800 2,608 2,178 57,051 57,100 2,796 2,351 60,351 60,400 2,984 2,526 63,651 63,700 3,172 2,715

53,801 53,850 2,611 2,181 57,101 57,150 2,799 2,354 60,401 60,450 2,987 2,529 63,701 63,750 3,175 2,717

53,851 53,900 2,613 2,183 57,151 57,200 2,802 2,357 60,451 60,500 2,990 2,532 63,751 63,800 3,178 2,720

53,901 53,950 2,616 2,186 57,201 57,250 2,804 2,359 60,501 60,550 2,992 2,535 63,801 63,850 3,181 2,723

53,951 54,000 2,619 2,189 57,251 57,300 2,807 2,362 60,551 60,600 2,995 2,538 63,851 63,900 3,183 2,726

54,001 54,050 2,622 2,191 57,301 57,350 2,810 2,365 60,601 60,650 2,998 2,541 63,901 63,950 3,186 2,729

54,051 54,100 2,625 2,194 57,351 57,400 2,813 2,367 60,651 60,700 3,001 2,544 63,951 64,000 3,189 2,732

54,101 54,150 2,628 2,197 57,401 57,450 2,816 2,370 60,701 60,750 3,004 2,546 64,001 64,050 3,192 2,734

54,151 54,200 2,631 2,199 57,451 57,500 2,819 2,372 60,751 60,800 3,007 2,549 64,051 64,100 3,195 2,737

54,201 54,250 2,633 2,202 57,501 57,550 2,821 2,375 60,801 60,850 3,010 2,552 64,101 64,150 3,198 2,740

54,251 54,300 2,636 2,204 57,551 57,600 2,824 2,378 60,851 60,900 3,012 2,555 64,151 64,200 3,201 2,743

54,301 54,350 2,639 2,207 57,601 57,650 2,827 2,380 60,901 60,950 3,015 2,558 64,201 64,250 3,203 2,746

54,351 54,400 2,642 2,210 57,651 57,700 2,830 2,383 60,951 61,000 3,018 2,561 64,251 64,300 3,206 2,749

54,401 54,450 2,645 2,212 57,701 57,750 2,833 2,386 61,001 61,050 3,021 2,563 64,301 64,350 3,209 2,752

54,451 54,500 2,648 2,215 57,751 57,800 2,836 2,388 61,051 61,100 3,024 2,566 64,351 64,400 3,212 2,754

54,501 54,550 2,650 2,218 57,801 57,850 2,839 2,391 61,101 61,150 3,027 2,569 64,401 64,450 3,215 2,757

54,551 54,600 2,653 2,220 57,851 57,900 2,841 2,393 61,151 61,200 3,030 2,572 64,451 64,500 3,218 2,760

54,601 54,650 2,656 2,223 57,901 57,950 2,844 2,396 61,201 61,250 3,032 2,575 64,501 64,550 3,220 2,763

54,651 54,700 2,659 2,225 57,951 58,000 2,847 2,399 61,251 61,300 3,035 2,578 64,551 64,600 3,223 2,766

54,701 54,750 2,662 2,228 58,001 58,050 2,850 2,401 61,301 61,350 3,038 2,581 64,601 64,650 3,226 2,769

54,751 54,800 2,665 2,231 58,051 58,100 2,853 2,404 61,351 61,400 3,041 2,583 64,651 64,700 3,229 2,772

54,801 54,850 2,668 2,233 58,101 58,150 2,856 2,407 61,401 61,450 3,044 2,586 64,701 64,750 3,232 2,774

54,851 54,900 2,670 2,236 58,151 58,200 2,859 2,409 61,451 61,500 3,047 2,589 64,751 64,800 3,235 2,777

54,901 54,950 2,673 2,239 58,201 58,250 2,861 2,412 61,501 61,550 3,049 2,592 64,801 64,850 3,238 2,780

54,951 55,000 2,676 2,241 58,251 58,300 2,864 2,414 61,551 61,600 3,052 2,595 64,851 64,900 3,240 2,783

55,001 55,050 2,679 2,244 58,301 58,350 2,867 2,417 61,601 61,650 3,055 2,598 64,901 64,950 3,243 2,786

55,051 55,100 2,682 2,246 58,351 58,400 2,870 2,420 61,651 61,700 3,058 2,601 64,951 65,000 3,246 2,789

55,101 55,150 2,685 2,249 58,401 58,450 2,873 2,422 61,701 61,750 3,061 2,603 65,001 65,050 3,249 2,791

55,151 55,200 2,688 2,252 58,451 58,500 2,876 2,425 61,751 61,800 3,064 2,606 65,051 65,100 3,252 2,794

55,201 55,250 2,690 2,254 58,501 58,550 2,878 2,428 61,801 61,850 3,067 2,609 65,101 65,150 3,255 2,797

55,251 55,300 2,693 2,257 58,551 58,600 2,881 2,430 61,851 61,900 3,069 2,612 65,151 65,200 3,258 2,800

55,301 55,350 2,696 2,260 58,601 58,650 2,884 2,433 61,901 61,950 3,072 2,615 65,201 65,250 3,260 2,803

55,351 55,400 2,699 2,262 58,651 58,700 2,887 2,435 61,951 62,000 3,075 2,618 65,251 65,300 3,263 2,806

55,401 55,450 2,702 2,265 58,701 58,750 2,890 2,438 62,001 62,050 3,078 2,620 65,301 65,350 3,266 2,809

55,451 55,500 2,705 2,267 58,751 58,800 2,893 2,441 62,051 62,100 3,081 2,623 65,351 65,400 3,269 2,811

55,501 55,550 2,707 2,270 58,801 58,850 2,896 2,443 62,101 62,150 3,084 2,626 65,401 65,450 3,272 2,814

55,551 55,600 2,710 2,273 58,851 58,900 2,898 2,446 62,151 62,200 3,087 2,629 65,451 65,500 3,275 2,817

55,601 55,650 2,713 2,275 58,901 58,950 2,901 2,449 62,201 62,250 3,089 2,632 65,501 65,550 3,277 2,820

55,651 55,700 2,716 2,278 58,951 59,000 2,904 2,451 62,251 62,300 3,092 2,635 65,551 65,600 3,280 2,823

55,701 55,750 2,719 2,281 59,001 59,050 2,907 2,454 62,301 62,350 3,095 2,638 65,601 65,650 3,283 2,826

55,751 55,800 2,722 2,283 59,051 59,100 2,910 2,456 62,351 62,400 3,098 2,640 65,651 65,700 3,286 2,829

55,801 55,850 2,725 2,286 59,101 59,150 2,913 2,459 62,401 62,450 3,101 2,643 65,701 65,750 3,289 2,831

55,851 55,900 2,727 2,288 59,151 59,200 2,916 2,462 62,451 62,500 3,104 2,646 65,751 65,800 3,292 2,834

55,901 55,950 2,730 2,291 59,201 59,250 2,918 2,464 62,501 62,550 3,106 2,649 65,801 65,850 3,295 2,837

55,951 56,000 2,733 2,294 59,251 59,300 2,921 2,467 62,551 62,600 3,109 2,652 65,851 65,900 3,297 2,840

56,001 56,050 2,736 2,296 59,301 59,350 2,924 2,470 62,601 62,650 3,112 2,655 65,901 65,950 3,300 2,843

56,051 56,100 2,739 2,299 59,351 59,400 2,927 2,472 62,651 62,700 3,115 2,658 65,951 66,000 3,303 2,846

2020 KANSAS TAX TABLE (continued)

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

your tax is

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

66,001 66,050 3,306 2,848 69,301 69,350 3,494 3,037 72,601 72,650 3,682 3,225 75,901 75,950 3,870 3,413

66,051 66,100 3,309 2,851 69,351 69,400 3,497 3,039 72,651 72,700 3,685 3,228 75,951 76,000 3,873 3,416

66,101 66,150 3,312 2,854 69,401 69,450 3,500 3,042 72,701 72,750 3,688 3,230 76,001 76,050 3,876 3,418

66,151 66,200 3,315 2,857 69,451 69,500 3,503 3,045 72,751 72,800 3,691 3,233 76,051 76,100 3,879 3,421

66,201 66,250 3,317 2,860 69,501 69,550 3,505 3,048 72,801 72,850 3,694 3,236 76,101 76,150 3,882 3,424

66,251 66,300 3,320 2,863 69,551 69,600 3,508 3,051 72,851 72,900 3,696 3,239 76,151 76,200 3,885 3,427

66,301 66,350 3,323 2,866 69,601 69,650 3,511 3,054 72,901 72,950 3,699 3,242 76,201 76,250 3,887 3,430

66,351 66,400 3,326 2,868 69,651 69,700 3,514 3,057 72,951 73,000 3,702 3,245 76,251 76,300 3,890 3,433

66,401 66,450 3,329 2,871 69,701 69,750 3,517 3,059 73,001 73,050 3,705 3,247 76,301 76,350 3,893 3,436

66,451 66,500 3,332 2,874 69,751 69,800 3,520 3,062 73,051 73,100 3,708 3,250 76,351 76,400 3,896 3,438

66,501 66,550 3,334 2,877 69,801 69,850 3,523 3,065 73,101 73,150 3,711 3,253 76,401 76,450 3,899 3,441

66,551 66,600 3,337 2,880 69,851 69,900 3,525 3,068 73,151 73,200 3,714 3,256 76,451 76,500 3,902 3,444

66,601 66,650 3,340 2,883 69,901 69,950 3,528 3,071 73,201 73,250 3,716 3,259 76,501 76,550 3,904 3,447

66,651 66,700 3,343 2,886 69,951 70,000 3,531 3,074 73,251 73,300 3,719 3,262 76,551 76,600 3,907 3,450

66,701 66,750 3,346 2,888 70,001 70,050 3,534 3,076 73,301 73,350 3,722 3,265 76,601 76,650 3,910 3,453

66,751 66,800 3,349 2,891 70,051 70,100 3,537 3,079 73,351 73,400 3,725 3,267 76,651 76,700 3,913 3,456

66,801 66,850 3,352 2,894 70,101 70,150 3,540 3,082 73,401 73,450 3,728 3,270 76,701 76,750 3,916 3,458

66,851 66,900 3,354 2,897 70,151 70,200 3,543 3,085 73,451 73,500 3,731 3,273 76,751 76,800 3,919 3,461

66,901 66,950 3,357 2,900 70,201 70,250 3,545 3,088 73,501 73,550 3,733 3,276 76,801 76,850 3,922 3,464

66,951 67,000 3,360 2,903 70,251 70,300 3,548 3,091 73,551 73,600 3,736 3,279 76,851 76,900 3,924 3,467

67,001 67,050 3,363 2,905 70,301 70,350 3,551 3,094 73,601 73,650 3,739 3,282 76,901 76,950 3,927 3,470

67,051 67,100 3,366 2,908 70,351 70,400 3,554 3,096 73,651 73,700 3,742 3,285 76,951 77,000 3,930 3,473

67,101 67,150 3,369 2,911 70,401 70,450 3,557 3,099 73,701 73,750 3,745 3,287 77,001 77,050 3,933 3,475

67,151 67,200 3,372 2,914 70,451 70,500 3,560 3,102 73,751 73,800 3,748 3,290 77,051 77,100 3,936 3,478

67,201 67,250 3,374 2,917 70,501 70,550 3,562 3,105 73,801 73,850 3,751 3,293 77,101 77,150 3,939 3,481

67,251 67,300 3,377 2,920 70,551 70,600 3,565 3,108 73,851 73,900 3,753 3,296 77,151 77,200 3,942 3,484

67,301 67,350 3,380 2,923 70,601 70,650 3,568 3,111 73,901 73,950 3,756 3,299 77,201 77,250 3,944 3,487

67,351 67,400 3,383 2,925 70,651 70,700 3,571 3,114 73,951 74,000 3,759 3,302 77,251 77,300 3,947 3,490

67,401 67,450 3,386 2,928 70,701 70,750 3,574 3,116 74,001 74,050 3,762 3,304 77,301 77,350 3,950 3,493

67,451 67,500 3,389 2,931 70,751 70,800 3,577 3,119 74,051 74,100 3,765 3,307 77,351 77,400 3,953 3,495

67,501 67,550 3,391 2,934 70,801 70,850 3,580 3,122 74,101 74,150 3,768 3,310 77,401 77,450 3,956 3,498

67,551 67,600 3,394 2,937 70,851 70,900 3,582 3,125 74,151 74,200 3,771 3,313 77,451 77,500 3,959 3,501

67,601 67,650 3,397 2,940 70,901 70,950 3,585 3,128 74,201 74,250 3,773 3,316 77,501 77,550 3,961 3,504

67,651 67,700 3,400 2,943 70,951 71,000 3,588 3,131 74,251 74,300 3,776 3,319 77,551 77,600 3,964 3,507

67,701 67,750 3,403 2,945 71,001 71,050 3,591 3,133 74,301 74,350 3,779 3,322 77,601 77,650 3,967 3,510

67,751 67,800 3,406 2,948 71,051 71,100 3,594 3,136 74,351 74,400 3,782 3,324 77,651 77,700 3,970 3,513

67,801 67,850 3,409 2,951 71,101 71,150 3,597 3,139 74,401 74,450 3,785 3,327 77,701 77,750 3,973 3,515

67,851 67,900 3,411 2,954 71,151 71,200 3,600 3,142 74,451 74,500 3,788 3,330 77,751 77,800 3,976 3,518

67,901 67,950 3,414 2,957 71,201 71,250 3,602 3,145 74,501 74,550 3,790 3,333 77,801 77,850 3,979 3,521

67,951 68,000 3,417 2,960 71,251 71,300 3,605 3,148 74,551 74,600 3,793 3,336 77,851 77,900 3,981 3,524

68,001 68,050 3,420 2,962 71,301 71,350 3,608 3,151 74,601 74,650 3,796 3,339 77,901 77,950 3,984 3,527

68,051 68,100 3,423 2,965 71,351 71,400 3,611 3,153 74,651 74,700 3,799 3,342 77,951 78,000 3,987 3,530

68,101 68,150 3,426 2,968 71,401 71,450 3,614 3,156 74,701 74,750 3,802 3,344 78,001 78,050 3,990 3,532

68,151 68,200 3,429 2,971 71,451 71,500 3,617 3,159 74,751 74,800 3,805 3,347 78,051 78,100 3,993 3,535

68,201 68,250 3,431 2,974 71,501 71,550 3,619 3,162 74,801 74,850 3,808 3,350 78,101 78,150 3,996 3,538

68,251 68,300 3,434 2,977 71,551 71,600 3,622 3,165 74,851 74,900 3,810 3,353 78,151 78,200 3,999 3,541

68,301 68,350 3,437 2,980 71,601 71,650 3,625 3,168 74,901 74,950 3,813 3,356 78,201 78,250 4,001 3,544

68,351 68,400 3,440 2,982 71,651 71,700 3,628 3,171 74,951 75,000 3,816 3,359 78,251 78,300 4,004 3,547

68,401 68,450 3,443 2,985 71,701 71,750 3,631 3,173 75,001 75,050 3,819 3,361 78,301 78,350 4,007 3,550

68,451 68,500 3,446 2,988 71,751 71,800 3,634 3,176 75,051 75,100 3,822 3,364 78,351 78,400 4,010 3,552

68,501 68,550 3,448 2,991 71,801 71,850 3,637 3,179 75,101 75,150 3,825 3,367 78,401 78,450 4,013 3,555

68,551 68,600 3,451 2,994 71,851 71,900 3,639 3,182 75,151 75,200 3,828 3,370 78,451 78,500 4,016 3,558

68,601 68,650 3,454 2,997 71,901 71,950 3,642 3,185 75,201 75,250 3,830 3,373 78,501 78,550 4,018 3,561

68,651 68,700 3,457 3,000 71,951 72,000 3,645 3,188 75,251 75,300 3,833 3,376 78,551 78,600 4,021 3,564

68,701 68,750 3,460 3,002 72,001 72,050 3,648 3,190 75,301 75,350 3,836 3,379 78,601 78,650 4,024 3,567

68,751 68,800 3,463 3,005 72,051 72,100 3,651 3,193 75,351 75,400 3,839 3,381 78,651 78,700 4,027 3,570

68,801 68,850 3,466 3,008 72,101 72,150 3,654 3,196 75,401 75,450 3,842 3,384 78,701 78,750 4,030 3,572

68,851 68,900 3,468 3,011 72,151 72,200 3,657 3,199 75,451 75,500 3,845 3,387 78,751 78,800 4,033 3,575

68,901 68,950 3,471 3,014 72,201 72,250 3,659 3,202 75,501 75,550 3,847 3,390 78,801 78,850 4,036 3,578

68,951 69,000 3,474 3,017 72,251 72,300 3,662 3,205 75,551 75,600 3,850 3,393 78,851 78,900 4,038 3,581

69,001 69,050 3,477 3,019 72,301 72,350 3,665 3,208 75,601 75,650 3,853 3,396 78,901 78,950 4,041 3,584

69,051 69,100 3,480 3,022 72,351 72,400 3,668 3,210 75,651 75,700 3,856 3,399 78,951 79,000 4,044 3,587

69,101 69,150 3,483 3,025 72,401 72,450 3,671 3,213 75,701 75,750 3,859 3,401 79,001 79,050 4,047 3,589

69,151 69,200 3,486 3,028 72,451 72,500 3,674 3,216 75,751 75,800 3,862 3,404 79,051 79,100 4,050 3,592

69,201 69,250 3,488 3,031 72,501 72,550 3,676 3,219 75,801 75,850 3,865 3,407 79,101 79,150 4,053 3,595

69,251 69,300 3,491 3,034 72,551 72,600 3,679 3,222 75,851 75,900 3,867 3,410 79,151 79,200 4,056 3,598

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

your tax is

2020 KANSAS TAX TABLE (continued)

If line 7,

Form K-40

is —

and you are

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

79,201 79,250 4,058 3,601 82,501 82,550 4,246 3,789 85,801 85,850 4,435 3,977 89,101 89,150 4,623 4,165

79,251 79,300 4,061 3,604 82,551 82,600 4,249 3,792 85,851 85,900 4,437 3,980 89,151 89,200 4,626 4,168

79,301 79,350 4,064 3,607 82,601 82,650 4,252 3,795 85,901 85,950 4,440 3,983 89,201 89,250 4,628 4,171

79,351 79,400 4,067 3,609 82,651 82,700 4,255 3,798 85,951 86,000 4,443 3,986 89,251 89,300 4,631 4,174

79,401 79,450 4,070 3,612 82,701 82,750 4,258 3,800 86,001 86,050 4,446 3,988 89,301 89,350 4,634 4,177

79,451 79,500 4,073 3,615 82,751 82,800 4,261 3,803 86,051 86,100 4,449 3,991 89,351 89,400 4,637 4,179

79,501 79,550 4,075 3,618 82,801 82,850 4,264 3,806 86,101 86,150 4,452 3,994 89,401 89,450 4,640 4,182

79,551 79,600 4,078 3,621 82,851 82,900 4,266 3,809 86,151 86,200 4,455 3,997 89,451 89,500 4,643 4,185

79,601 79,650 4,081 3,624 82,901 82,950 4,269 3,812 86,201 86,250 4,457 4,000 89,501 89,550 4,645 4,188

79,651 79,700 4,084 3,627 82,951 83,000 4,272 3,815 86,251 86,300 4,460 4,003 89,551 89,600 4,648 4,191

79,701 79,750 4,087 3,629 83,001 83,050 4,275 3,817 86,301 86,350 4,463 4,006 89,601 89,650 4,651 4,194

79,751 79,800 4,090 3,632 83,051 83,100 4,278 3,820 86,351 86,400 4,466 4,008 89,651 89,700 4,654 4,197

79,801 79,850 4,093 3,635 83,101 83,150 4,281 3,823 86,401 86,450 4,469 4,011 89,701 89,750 4,657 4,199

79,851 79,900 4,095 3,638 83,151 83,200 4,284 3,826 86,451 86,500 4,472 4,014 89,751 89,800 4,660 4,202

79,901 79,950 4,098 3,641 83,201 83,250 4,286 3,829 86,501 86,550 4,474 4,017 89,801 89,850 4,663 4,205

79,951 80,000 4,101 3,644 83,251 83,300 4,289 3,832 86,551 86,600 4,477 4,020 89,851 89,900 4,665 4,208

80,001 80,050 4,104 3,646 83,301 83,350 4,292 3,835 86,601 86,650 4,480 4,023 89,901 89,950 4,668 4,211

80,051 80,100 4,107 3,649 83,351 83,400 4,295 3,837 86,651 86,700 4,483 4,026 89,951 90,000 4,671 4,214

80,101 80,150 4,110 3,652 83,401 83,450 4,298 3,840 86,701 86,750 4,486 4,028 90,001 90,050 4,674 4,216

80,151 80,200 4,113 3,655 83,451 83,500 4,301 3,843 86,751 86,800 4,489 4,031 90,051 90,100 4,677 4,219

80,201 80,250 4,115 3,658 83,501 83,550 4,303 3,846 86,801 86,850 4,492 4,034 90,101 90,150 4,680 4,222

80,251 80,300 4,118 3,661 83,551 83,600 4,306 3,849 86,851 86,900 4,494 4,037 90,151 90,200 4,683 4,225

80,301 80,350 4,121 3,664 83,601 83,650 4,309 3,852 86,901 86,950 4,497 4,040 90,201 90,250 4,685 4,228

80,351 80,400 4,124 3,666 83,651 83,700 4,312 3,855 86,951 87,000 4,500 4,043 90,251 90,300 4,688 4,231

80,401 80,450 4,127 3,669 83,701 83,750 4,315 3,857 87,001 87,050 4,503 4,045 90,301 90,350 4,691 4,234

80,451 80,500 4,130 3,672 83,751 83,800 4,318 3,860 87,051 87,100 4,506 4,048 90,351 90,400 4,694 4,236

80,501 80,550 4,132 3,675 83,801 83,850 4,321 3,863 87,101 87,150 4,509 4,051 90,401 90,450 4,697 4,239

80,551 80,600 4,135 3,678 83,851 83,900 4,323 3,866 87,151 87,200 4,512 4,054 90,451 90,500 4,700 4,242

80,601 80,650 4,138 3,681 83,901 83,950 4,326 3,869 87,201 87,250 4,514 4,057 90,501 90,550 4,702 4,245

80,651 80,700 4,141 3,684 83,951 84,000 4,329 3,872 87,251 87,300 4,517 4,060 90,551 90,600 4,705 4,248

80,701 80,750 4,144 3,686 84,001 84,050 4,332 3,874 87,301 87,350 4,520 4,063 90,601 90,650 4,708 4,251

80,751 80,800 4,147 3,689 84,051 84,100 4,335 3,877 87,351 87,400 4,523 4,065 90,651 90,700 4,711 4,254

80,801 80,850 4,150 3,692 84,101 84,150 4,338 3,880 87,401 87,450 4,526 4,068 90,701 90,750 4,714 4,256

80,851 80,900 4,152 3,695 84,151 84,200 4,341 3,883 87,451 87,500 4,529 4,071 90,751 90,800 4,717 4,259

80,901 80,950 4,155 3,698 84,201 84,250 4,343 3,886 87,501 87,550 4,531 4,074 90,801 90,850 4,720 4,262

80,951 81,000 4,158 3,701 84,251 84,300 4,346 3,889 87,551 87,600 4,534 4,077 90,851 90,900 4,722 4,265

81,001 81,050 4,161 3,703 84,301 84,350 4,349 3,892 87,601 87,650 4,537 4,080 90,901 90,950 4,725 4,268

81,051 81,100 4,164 3,706 84,351 84,400 4,352 3,894 87,651 87,700 4,540 4,083 90,951 91,000 4,728 4,271

81,101 81,150 4,167 3,709 84,401 84,450 4,355 3,897 87,701 87,750 4,543 4,085 91,001 91,050 4,731 4,273

81,151 81,200 4,170 3,712 84,451 84,500 4,358 3,900 87,751 87,800 4,546 4,088 91,051 91,100 4,734 4,276

81,201 81,250 4,172 3,715 84,501 84,550 4,360 3,903 87,801 87,850 4,549 4,091 91,101 91,150 4,737 4,279

81,251 81,300 4,175 3,718 84,551 84,600 4,363 3,906 87,851 87,900 4,551 4,094 91,151 91,200 4,740 4,282

81,301 81,350 4,178 3,721 84,601 84,650 4,366 3,909 87,901 87,950 4,554 4,097 91,201 91,250 4,742 4,285

81,351 81,400 4,181 3,723 84,651 84,700 4,369 3,912 87,951 88,000 4,557 4,100 91,251 91,300 4,745 4,288

81,401 81,450 4,184 3,726 84,701 84,750 4,372 3,914 88,001 88,050 4,560 4,102 91,301 91,350 4,748 4,291

81,451 81,500 4,187 3,729 84,751 84,800 4,375 3,917 88,051 88,100 4,563 4,105 91,351 91,400 4,751 4,293

81,501 81,550 4,189 3,732 84,801 84,850 4,378 3,920 88,101 88,150 4,566 4,108 91,401 91,450 4,754 4,296

81,551 81,600 4,192 3,735 84,851 84,900 4,380 3,923 88,151 88,200 4,569 4,111 91,451 91,500 4,757 4,299

81,601 81,650 4,195 3,738 84,901 84,950 4,383 3,926 88,201 88,250 4,571 4,114 91,501 91,550 4,759 4,302

81,651 81,700 4,198 3,741 84,951 85,000 4,386 3,929 88,251 88,300 4,574 4,117 91,551 91,600 4,762 4,305

81,701 81,750 4,201 3,743 85,001 85,050 4,389 3,931 88,301 88,350 4,577 4,120 91,601 91,650 4,765 4,308

81,751 81,800 4,204 3,746 85,051 85,100 4,392 3,934 88,351 88,400 4,580 4,122 91,651 91,700 4,768 4,311

81,801 81,850 4,207 3,749 85,101 85,150 4,395 3,937 88,401 88,450 4,583 4,125 91,701 91,750 4,771 4,313

81,851 81,900 4,209 3,752 85,151 85,200 4,398 3,940 88,451 88,500 4,586 4,128 91,751 91,800 4,774 4,316

81,901 81,950 4,212 3,755 85,201 85,250 4,400 3,943 88,501 88,550 4,588 4,131 91,801 91,850 4,777 4,319

81,951 82,000 4,215 3,758 85,251 85,300 4,403 3,946 88,551 88,600 4,591 4,134 91,851 91,900 4,779 4,322

82,001 82,050 4,218 3,760 85,301 85,350 4,406 3,949 88,601 88,650 4,594 4,137 91,901 91,950 4,782 4,325

82,051 82,100 4,221 3,763 85,351 85,400 4,409 3,951 88,651 88,700 4,597 4,140 91,951 92,000 4,785 4,328

82,101 82,150 4,224 3,766 85,401 85,450 4,412 3,954 88,701 88,750 4,600 4,142 92,001 92,050 4,788 4,330

82,151 82,200 4,227 3,769 85,451 85,500 4,415 3,957 88,751 88,800 4,603 4,145 92,051 92,100 4,791 4,333

82,201 82,250 4,229 3,772 85,501 85,550 4,417 3,960 88,801 88,850 4,606 4,148 92,101 92,150 4,794 4,336

82,251 82,300 4,232 3,775 85,551 85,600 4,420 3,963 88,851 88,900 4,608 4,151 92,151 92,200 4,797 4,339

82,301 82,350 4,235 3,778 85,601 85,650 4,423 3,966 88,901 88,950 4,611 4,154 92,201 92,250 4,799 4,342

82,351 82,400 4,238 3,780 85,651 85,700 4,426 3,969 88,951 89,000 4,614 4,157 92,251 92,300 4,802 4,345

82,401 82,450 4,241 3,783 85,701 85,750 4,429 3,971 89,001 89,050 4,617 4,159 92,301 92,350 4,805 4,348

82,451 82,500 4,244 3,786 85,751 85,800 4,432 3,974 89,051 89,100 4,620 4,162 92,351 92,400 4,808 4,350

your tax is

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

2020 KANSAS TAX TABLE (continued)

and you are

Single, Single, Single, Single,

Head of Married Head of Married Head of Married Head of Married

Household Filing Household Filing Household Filing Household Filing

or Married

Joint

or Married

Joint

or Married

Joint

or Married

Joint

Filing Filing Filing Filing

Separate Separate Separate Separate

at but not at but not at but not at but not

least more than least more than least more than least more than

92,401 92,450 4,811 4,353 94,301 94,350 4,919 4,462 96,201 96,250 5,027 4,570 98,101 98,150 5,136 4,678

92,451 92,500 4,814 4,356 94,351 94,400 4,922 4,464 96,251 96,300 5,030 4,573 98,151 98,200 5,139 4,681

92,501 92,550 4,816 4,359 94,401 94,450 4,925 4,467 96,301 96,350 5,033 4,576 98,201 98,250 5,141 4,684

92,551 92,600 4,819 4,362 94,451 94,500 4,928 4,470 96,351 96,400 5,036 4,578 98,251 98,300 5,144 4,687

92,601 92,650 4,822 4,365 94,501 94,550 4,930 4,473 96,401 96,450 5,039 4,581 98,301 98,350 5,147 4,690

92,651 92,700 4,825 4,368 94,551 94,600 4,933 4,476 96,451 96,500 5,042 4,584 98,351 98,400 5,150 4,692

92,701 92,750 4,828 4,370 94,601 94,650 4,936 4,479 96,501 96,550 5,044 4,587 98,401 98,450 5,153 4,695

92,751 92,800 4,831 4,373 94,651 94,700 4,939 4,482 96,551 96,600 5,047 4,590 98,451 98,500 5,156 4,698

92,801 92,850 4,834 4,376 94,701 94,750 4,942 4,484 96,601 96,650 5,050 4,593 98,501 98,550 5,158 4,701

92,851 92,900 4,836 4,379 94,751 94,800 4,945 4,487 96,651 96,700 5,053 4,596 98,551 98,600 5,161 4,704

92,901 92,950 4,839 4,382 94,801 94,850 4,948 4,490 96,701 96,750 5,056 4,598 98,601 98,650 5,164 4,707

92,951 93,000 4,842 4,385 94,851 94,900 4,950 4,493 96,751 96,800 5,059 4,601 98,651 98,700 5,167 4,710

93,001 93,050 4,845 4,387 94,901 94,950 4,953 4,496 96,801 96,850 5,062 4,604 98,701 98,750 5,170 4,712

93,051 93,100 4,848 4,390 94,951 95,000 4,956 4,499 96,851 96,900 5,064 4,607 98,751 98,800 5,173 4,715

93,101 93,150 4,851 4,393 95,001 95,050 4,959 4,501 96,901 96,950 5,067 4,610 98,801 98,850 5,176 4,718

93,151 93,200 4,854 4,396 95,051 95,100 4,962 4,504 96,951 97,000 5,070 4,613 98,851 98,900 5,178 4,721

93,201 93,250 4,856 4,399 95,101 95,150 4,965 4,507 97,001 97,050 5,073 4,615 98,901 98,950 5,181 4,724

93,251 93,300 4,859 4,402 95,151 95,200 4,968 4,510 97,051 97,100 5,076 4,618 98,951 99,000 5,184 4,727

93,301 93,350 4,862 4,405 95,201 95,250 4,970 4,513 97,101 97,150 5,079 4,621 99,001 99,050 5,187 4,729

93,351 93,400 4,865 4,407 95,251 95,300 4,973 4,516 97,151 97,200 5,082 4,624 99,051 99,100 5,190 4,732

93,401 93,450 4,868 4,410 95,301 95,350 4,976 4,519 97,201 97,250 5,084 4,627 99,101 99,150 5,193 4,735

93,451 93,500 4,871 4,413 95,351 95,400 4,979 4,521 97,251 97,300 5,087 4,630 99,151 99,200 5,196 4,738

93,501 93,550 4,873 4,416 95,401 95,450 4,982 4,524 97,301 97,350 5,090 4,633 99,201 99,250 5,198 4,741

93,551 93,600 4,876 4,419 95,451 95,500 4,985 4,527 97,351 97,400 5,093 4,635 99,251 99,300 5,201 4,744

93,601 93,650 4,879 4,422 95,501 95,550 4,987 4,530 97,401 97,450 5,096 4,638 99,301 99,350 5,204 4,747

93,651 93,700 4,882 4,425 95,551 95,600 4,990 4,533 97,451 97,500 5,099 4,641 99,351 99,400 5,207 4,749

93,701 93,750 4,885 4,427 95,601 95,650 4,993 4,536 97,501 97,550 5,101 4,644 99,401 99,450 5,210 4,752

93,751 93,800 4,888 4,430 95,651 95,700 4,996 4,539 97,551 97,600 5,104 4,647 99,451 99,500 5,213 4,755

93,801 93,850 4,891 4,433 95,701 95,750 4,999 4,541 97,601 97,650 5,107 4,650 99,501 99,550 5,215 4,758

93,851 93,900 4,893 4,436 95,751 95,800 5,002 4,544 97,651 97,700 5,110 4,653 99,551 99,600 5,218 4,761

93,901 93,950 4,896 4,439 95,801 95,850 5,005 4,547 97,701 97,750 5,113 4,655 99,601 99,650 5,221 4,764

93,951 94,000 4,899 4,442 95,851 95,900 5,007 4,550 97,751 97,800 5,116 4,658 99,651 99,700 5,224 4,767

94,001 94,050 4,902 4,444 95,901 95,950 5,010 4,553 97,801 97,850 5,119 4,661 99,701 99,750 5,227 4,769

94,051 94,100 4,905 4,447 95,951 96,000 5,013 4,556 97,851 97,900 5,121 4,664 99,751 99,800 5,230 4,772

94,101 94,150 4,908 4,450 96,001 96,050 5,016 4,558 97,901 97,950 5,124 4,667 99,801 99,850 5,233 4,775

94,151 94,200 4,911 4,453 96,051 96,100 5,019 4,561 97,951 98,000 5,127 4,670 99,851 99,900 5,235 4,778

94,201 94,250 4,913 4,456 96,101 96,150 5,022 4,564 98,001 98,050 5,130 4,672 99,901 99,950 5,238 4,781

94,251 94,300

4,916 4,459

96,151 96,200

5,025 4,567

98,051 98,100

5,133 4,675

99,951 100,000

5,241 4,784

100,001 and over – use the Tax Computation Worksheet

Married Filing Joint

Single, Head of Household, or Married Filing Separate

$30,001 and over $ 5.7% (.057) $ $458 $

$ 2,501 – $15,000 $ 3.1% (.031) $ $0 $

$15,001 and over $ 5.25% (.0525) $ $323 $

your tax is

$30,001 and over $ 5.25% (.0525) $ $645 $

Taxable Income

If line 7 of your

Form K-40 is:

(a)

Enter amount

from line 7.

(b)

Multiplication

amount.

(c)

Multiply

(a) by (b).

(d)

Subtraction

amount.

Tax

Subtract (d) from (c). Enter

total here and line 8 of K-40.

2020 TAX COMPUTATION WORKSHEET

(Be sure to use the correct computation for your filing status)

2020 KANSAS TAX TABLE (continued)

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

If line 7,

Form K-40

is —

and you are

Taxable Income

If line 7 of your

Form K-40 is:

(a)

Enter amount

from line 7.

(b)

Multiplication

amount.

(c)

Multiply

(a) by (b).

(d)

Subtraction

amount.

Tax

Subtract (d) from (c). Enter

total here and line 8 of K-40.

$5,001 – $30,000 $ 3.1% (.031) $ $0 $

$60,001 and over $ 5.7% (.057) $ $915 $

Filing. For questions about Kansas taxes, contact our Taxpayer Assistance Center. If you are eligible,

free tax preparation is available through programs such as VITA (oered by the IRS), AARP-Tax Aide,

and TCE. These programs have sites throughout the state of Kansas. To nd a site near you, call 1-800-

829-1040 or visit a local IRS oce. To nd an AARP site, call 1-888-227-7669 or visit their website at

aarp.org/money/taxes/aarp_taxaide.

Taxpayer Assistance Centers

Topeka Oce Overland Park Oce

120 SE 10th Avenue - 1st Floor 7600 W. 119th St., Suite A

Topeka, KS 66612-1103 Overland Park, KS 66213-1128

Hours: 8 a.m. to 4:45 p.m. (M-F)

Phone: 785-368-8222

Fax: 785-291-3614

Refunds. You may check the status of your current year tax refund from our website or by phone.

You will need your Social Security number(s) and the expected amount of your refund. When you have

this information, visit our website and click Refund Status or call 785-368-8222.

Forms. If you choose to le paper, FILE the ORIGINAL form from this booklet, not a copy or a

form from an approved software package. For a list of approved vendors go to: https://www.ksrevenue.

org/softwaredevelopers.html

WebFile is a simple, secure, fast and free Kansas electronic ling option. You may use WebFile if

you are a Kansas resident or non-resident and have led a Kansas individual income tax return in the

past 3 years. Visit our website and select Personal Tax and File Your State Taxes Online to get started.

If you need assistance signing into the system, contact our oce by email at kdor_TAC@ks.gov or call

785-368-8222.

IRS e-File is a fast, accurate, and safe way to le a federal and Kansas income tax return. Ask your

preparer about e-File or visit our website for a list of authorized e-File providers and software products.

Join the 1.3 million taxpayers that used IRS e-File last year!

Direct Payment allows you to “le now, pay later” by choosing the date you would like your

bank account debited. No check to write or voucher to complete, and nothing to mail to the Kansas

Department of Revenue! See the instructions on our website for more information.

Credit Card payments for your Kansas tax can be made online through third-party vendors.

Services and fees vary, but all vendors accept major credit cards. Visit our website for a list of vendors

authorized to accept payments for Kansas.

Taxpayer

Assistance

ksrevenue.org

Electronic

File

& Pay

Options

ksrevenue.org

Fill Online, Printable, Fillable, Blank 2020 Individual Income Tax Booklet Rev. 7-20 (Kansas Department of Revenue) Form

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Fillable 2020 Individual Income Tax Booklet Rev. 7-20 (Kansas Department of Revenue)

Fill Online, Printable, Fillable, Blank 2020 Individual Income Tax Booklet Rev. 7-20 (Kansas Department of Revenue) Form

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