KS Notice 13-10 Kansas Individual Income Tax 2013-07-01

How did Kansas lower individual income tax rates starting in 2013?

Short answer: Kansas Notice 13-10 (July 1, 2013), which replaces the revoked Notice 12-06, explains that Section 1 of 2013 House Bill 2059 amended K.S.A. 79-32,110 to lower individual income tax rates at all levels beginning in tax year 2013 and to replace the three-tier rate structure with a two-tier structure. For married-filing-joint returns, tax year 2013 is 3.0% up to $30,000 and $900 plus 4.9% of the excess; the rates then step down through tax year 2018, when it is 2.3% up to $30,000 and $690 plus 3.9% of the excess. For all other individuals (and estates and trusts) the same schedule applies at half the bracket thresholds ($15,000). Corporate income tax rates were not changed (see Notice 12-09).

Apply this to your situation

This page answers the general question as of 2013. Ezel answers yours, under current Kansas tax law, with citations.

Disclaimer: This is an official Kansas Department of Revenue Notice: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.

View original ruling (PDF)

Plain-English summary

Kansas Notice 13-10 (July 1, 2013) -- which replaces the revoked Notice 12-06 -- explains the individual income tax rate cuts in 2013 House Bill 2059.

The change. Section 1 of HB 2059 amended K.S.A. 79-32,110 to lower rates at all levels beginning in tax year 2013 and to replace the three-tier structure with a two-tier structure.

Married filing joint (over/under $30,000).

2013: 3.0% up to $30,000; $900 + 4.9% of excess
2014: 2.7%; $810 + 4.8%
2015: 2.7%; $810 + 4.6%
2016: 2.4%; $720 + 4.6%
2017: 2.3%; $690 + 4.6%
2018 and later: 2.3%; $690 + 3.9%

All other individuals (and estates and trusts) use the same percentages at the $15,000 bracket threshold (e.g., 2013: 3.0% up to $15,000, $450 + 4.9% of excess; 2018 and later: 2.3% up to $15,000, $345 + 3.9%).

Corporate rates unchanged. Corporate income tax rates were not affected (see Notice 12-09).

What this means for you

Individuals, estates and trusts

Your Kansas income tax rate dropped beginning in 2013 and continued stepping down through 2018 under the two-tier schedule.

Tax preparers

Apply the correct year's bracket amounts; joint filers use the $30,000 threshold and all others (plus estates/trusts) the $15,000 threshold.

Common questions

When did rates start dropping? Tax year 2013.

How many brackets now? Two, replacing the prior three-tier structure.

What are the 2018 rates? 2.3% on the lower bracket and 3.9% on the excess.

Did corporate rates change? No.

Citations and references

K.S.A. 79-32,110 -- the individual income tax rate schedule, amended by Section 1 of 2013 House Bill 2059.
Replaces the revoked Notice 12-06; corporate rates unchanged (Notice 12-09).

Source

Landing page: Kansas Department of Revenue Policy Information Library
Original document: Notice 13-10

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                              NOTICE 13-10

                                  INCOME TAX RATES LOWERED
                              FOR INDIVIDUALS, ESTATES, AND TRUSTS
                                          (July 1, 2013)

             [Note: This Notice replaces Notice 12-06 which has been revoked.]

  During the 2013 Legislative Session House Bill 2059 was passed and signed into law.

Section 1 of the Bill amends K.S.A. 79-32,110, the statute which establishes the rates of income
tax in Kansas. Beginning in tax year 2013, individual income tax rates are lowered at all levels.
In addition, the current three-tier rate structure is replaced by a two-tier structure.

   Kansas income tax rates for tax year 2013 and later years, are as follows:

                                      Married Filing Joint Returns

  For tax year 2013:

If the taxable income is: The tax is:
Not over $30,000 ......................... 3.0% of Kansas taxable income
Over $30,000 .............................. $900 plus 4.9% of excess over $30,000

  For tax year 2014:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.7% of Kansas taxable income
Over $30,000 .............................. $810 plus 4.8% of excess over $30,000

  For tax year 2015:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.7% of Kansas taxable income
Over $30,000 .............................. $810 plus 4.6% of excess over $30,000

  For tax year 2016:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.4% of Kansas taxable income
Over $30,000 .............................. $720 plus 4.6% of excess over $30,000

  For tax year 2017:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.3% of Kansas taxable income
Over $30,000 .............................. $690 plus 4.6% of excess over $30,000

  For tax year 2018, and all tax years thereafter:

If the taxable income is: The tax is:
Not over $30,000 ......................... 2.3% of Kansas taxable income
Over $30,000 .............................. $690 plus 3.9% of excess over $30,000

                                         All Other Individuals
                                    (As Well As Estates and Trusts)

  For tax year 2013:

If the taxable income is: The tax is:
Not over $15,000 ......................... 3.0% of Kansas taxable income
Over $15,000 .............................. $450 plus 4.9% of excess over $15,000

  For tax year 2014:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.7% of Kansas taxable income
Over $15,000 .............................. $405 plus 4.8% of excess over $15,000

  For tax year 2015:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.7% of Kansas taxable income
Over $15,000 .............................. $405 plus 4.6% of excess over $15,000

  For tax year 2016:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.4% of Kansas taxable income
Over $15,000 .............................. $360 plus 4.6% of excess over $15,000

  For tax year 2017:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.3% of Kansas taxable income
Over $15,000 .............................. $345 plus 4.6% of excess over $15,000

  For tax year 2018, and all tax years thereafter:

If the taxable income is: The tax is:
Not over $15,000 ......................... 2.3% of Kansas taxable income
Over $15,000 .............................. $345 plus 3.9% of excess over $15,000

                             Corporate Income Tax Rates Not Affected

 Corporate income tax rates have not changed. For more information about corporate

income tax, please see Notice 12-09.

                               Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about this Notice, please contact:

                           Taxpayer Assistance Center
                          Kansas Department of Revenue
                          915 SW Harrison St., 1st Floor
                            Topeka, KS 66612-1588
                              Phone: 785-368-8222
                               Fax: 785-291-3614

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