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KS Notice 20-02 Kansas Income Tax; Corporate Income Tax; Privilege Tax 2020-04-02

Did Kansas waive penalty and interest on first-quarter 2020 estimated tax payments?

Short answer: Kansas Notice 20-02, prompted by the COVID-19 pandemic, explains that the Director of Taxation will waive any applicable penalty and interest for first-quarter 2020 estimated tax payments that were due April 15, 2020, if they are made after April 15, 2020 but on or before July 15, 2020. The waiver applies to Individual Income Tax, Corporate Income Tax, and Privilege Tax.

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This page answers the general question as of 2020. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2020
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
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 It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it.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 20-02 -- issued April 2, 2020 and prompted by the COVID-19 pandemic -- provides a waiver of penalty and interest for first-quarter 2020 estimated tax payments.

The waiver. The Director of Taxation will waive any applicable penalty and interest for taxpayers whose first-quarter 2020 estimated tax payments -- normally due April 15, 2020 -- are made after April 15, 2020 but on or before July 15, 2020.

Which taxes. The waiver applies to Individual Income Tax, Corporate Income Tax, and Privilege Tax.

What this means for you

Individuals making estimated payments

  • Your first-quarter 2020 estimated payment (due April 15, 2020) carried no penalty or interest if you paid it by July 15, 2020.

Corporations and financial institutions

  • The same relief applied to corporate income tax and privilege tax first-quarter 2020 estimated payments made by July 15, 2020.

Common questions

What payments does the waiver cover? First-quarter 2020 estimated tax payments that were due April 15, 2020.

By when did I have to pay to avoid penalty and interest? On or before July 15, 2020.

Which taxes are covered? Individual Income Tax, Corporate Income Tax, and Privilege Tax.

Why was the waiver issued? It was prompted by events surrounding the COVID-19 pandemic.

Citations and references

  • April 15, 2020 -- original due date for first-quarter 2020 estimated tax payments.
  • July 15, 2020 -- pay by this date and the Director of Taxation waives any applicable penalty and interest.
  • Applies to Individual Income Tax, Corporate Income Tax, and Privilege Tax.

Source

Original ruling text

Tax Policy
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.org
Mark A. Burghart, Secretary Laura Kelly, Governor

                                      NOTICE 20-02

                   WAIVER OF PENALTY AND INTEREST FOR
                  ESTIMATED TAX PAYMENTS FOR INDIVIDUAL
              AND CORPORATE INCOME TAXES AND PRIVILEGE TAX

                                     (APRIL 2, 2020)

  Prompted by events surrounding the novel coronavirus-19, the Department of Revenue is

providing the following notice regarding the waiver of penalty and interest for the first quarter
2020 estimated tax payments due April 15, 2020:

                          WAIVER OF PENALTY AND INTEREST

Individual Income Tax, Corporate Income Tax, Privilege Tax

    The Director of Taxation will waive any applicable penalty and interest for taxpayers whose

first-quarter 2020 estimated tax payments are made after April 15, 2020 but on or before July 15,
2020.

                                  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
                                    [email protected]
                                   Fax: 785-291-3614

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