Does Kansas require state 1099 tax filing?
Yes, Kansas requires all 1099 forms to be filed with the Kansas Department of Revenue if there was state tax withheld.
Which forms does Kansas require?
Kansas will accept the following information returns in the IRS Pub. 1220 format:
| 1099-A | 1099-G | 1099-MISC | 1099-QA |
| 1099-B | 1099-INT | 1099-NEC | 1099-R |
| 1099-C | 1099-K | 1099-OID | 1099-S |
| 1099-CAP | 1099-LS | 1099-PATR | 1099-SA |
| 1099-DIV | 1099-LTC | 1099-Q | 1099-SB |
In addition to Forms 1099, Kansas requires Form KW-3, Annual Withholding Tax Return, to be filed. If submitting a paper filing, a form 1096 must be included as well.
How must Forms 1099 be filed with Kansas?
Kansas accepts both paper filing and e-filing. However, if filing 51 or more forms 1099, then filing electronically is required.
Does Kansas participate in Combined Federal/State Filing?
Yes, Kansas participates in Combined Federal/State Filing.
However, if state withholding is reported, you must file these forms along with the associated Form KW-3 directly with the Kansas Department of Revenue.
What are the deadlines for Kansas 1099 Reporting?
Traditionally, the filing deadlines for Kansas are as follows:
- Form KW-3 – January 31st
- Forms 1099 – January 31st
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for Kansas?
The 1099 penalties for late filing and late payment are as follows:
- If return is filed and tax is paid after the deadline, but before February 1st of the following year, then the penalty is 15% of unpaid tax.
- If return is filed and tax is paid on or after February 1st of the following year, then an additional penalty is due at the rate of 1% per month, up to 24 months.
- Maximum late filing penalty of 39% of unpaid tax.
- See the Kansas DOR Penalty and Interest webpage for more information and interest tables.
What is the responsible state agency?
Kansas Department of Revenue
Scott State Office Building
120 SE 10th Street
Topeka, KS 66612-1103
(785) 368-8222
What about other states?
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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