Did Kansas extend the 2020 tax filing and payment deadline, and to when?

Plain-English summary

Kansas Notice 21-01 -- issued March 19, 2021 -- announces that the Director of Taxation extended the 2020 Kansas filing and payment deadline from April 15 to May 17, 2021, to conform to filing and payment extensions announced by the IRS. This is an administrative extension (not a legislative change) prompted by the COVID-19 situation.

Individual income tax. The filing deadline for calendar-year Kansas individual income tax returns and the payment deadline for any tax due -- normally April 15 -- are extended to May 17, 2021. If the balance due is paid on or before May 17, 2021, no penalty or interest is imposed. Only regular return forms are needed. The due dates for Kansas individual estimated tax payments were not changed.

Fiduciary income tax. Calendar-year 2020 fiduciary income tax returns (normally due April 15) are extended to May 17, 2021, with the payment deadline likewise extended. For fiscal-year filers (normally due the 15th day of the fourth month after year-end), returns and payments with due dates between April 15, 2021, and May 17, 2021, are extended to May 17, 2021. No penalty or interest applies if paid by then, and only regular forms are needed.

Homestead or property tax relief refund claims. These claims -- normally due April 15 -- are extended to May 17, 2021. Claimants are encouraged to submit as soon as possible rather than wait, and only the regular claim form is needed.

What this means for you

Individual taxpayers (2020 returns)

• Your 2020 Kansas individual income tax return and payment were due May 17, 2021 (extended from April 15); paying by then avoided penalty and interest.
• Estimated tax payment due dates were not extended, so those remained on their normal schedule.

Fiduciary (estate/trust) filers

• Calendar-year 2020 fiduciary returns and payments were extended to May 17, 2021; fiscal-year returns due between April 15 and May 17, 2021 were also extended to May 17.

Homestead / property tax relief claimants

• The deadline to file 2020 homestead or property tax relief refund claims was extended to May 17, 2021 -- but filing early was encouraged.

Common questions

What was the extended deadline? May 17, 2021, for 2020 returns and payments (extended from April 15).

Which filings were covered? Individual income tax, fiduciary income tax (calendar-year, and fiscal-year with due dates between April 15 and May 17, 2021), and homestead or property tax relief refund claims.

Was penalty or interest charged? No -- if the balance due was paid on or before May 17, 2021.

Did estimated tax due dates change? No -- the due dates for Kansas individual estimated tax payments were not changed.

Were special forms required? No -- only the regular return or claim forms were needed.

Citations and references

• Director of Taxation extension -- extended the 2020 Kansas filing and payment deadline from April 15 to May 17, 2021, conforming to the IRS extension.
• Individual and fiduciary income tax; homestead / property tax relief refund claims -- all extended to May 17, 2021 (fiscal-year fiduciary returns due April 15-May 17, 2021 included).
• Kansas individual estimated tax payments -- due dates were expressly not changed.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 21-01

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 21-01

             CHANGES TO FILING AND PAYMENT DUE DATES FOR
              INDIVIDUAL INCOME TAX, FIDUCIARY INCOME TAX
                                 AND
            HOMESTEAD OR PROPERTY TAX RELIEF REFUND CLAIMS

                                     (MARCH 19, 2021)

Individual Income Tax

   The filing deadline for calendar year Kansas individual income tax returns, and the deadline

for the payment of any tax due, is April 15th.

   However, to conform to filing and payment deadline extensions recently announced by the

Internal Revenue Service, the Director of Taxation has extended the Kansas filing deadline to May
17, 2021. Recognizing the extended filing deadline, the payment due date has also been extended
to May 17, 2021. This means if the balance due is paid on or before May 17, 2021, no penalty or
interest will be imposed. Only regular return forms need to be submitted; no special forms will be
required.

   The due date(s) for Kansas individual estimated tax payments has not been changed.

Fiduciary Income Tax

   Fiduciary income tax returns for calendar year filers are due on April 15th. However, due to

the extension for filing individual income tax returns, the Director of Taxation has extended the
deadline for filing 2020 fiduciary income tax returns to May 17, 2021. Recognizing the extended
filing deadline, the payment due date has also been extended to May 17, 2021. This means if the
balance due is paid on or before May 17, 2021, no penalty or interest will be imposed. Only regular
return forms need to be submitted; no special forms will be required.

    The deadline for fiscal year fiduciary income tax return filers is the 15th day of the fourth

month following the end of the taxable year. The Director of Taxation has extended the deadline
for filing the 2020 fiduciary income tax return with due dates between April 15, 2021 and May 17,
2021, to May 17, 2021. The payment due date has also been extended to May 17, 2021. This
means if the balance due is paid on or before May 17, 2021, no penalty or interest will be imposed.
Only regular return forms need to be submitted; no special forms will be required.

Homestead or Property Tax Relief Refund Claims

  Homestead or property tax relief refund claims are due on April 15th. However, due to the

extension for filing individual income tax returns, the Director of Taxation has extended the
deadline for filing 2020 homestead or property tax relief claims to May 17, 2021. Those claiming
a refund are encouraged to submit their claims as soon as possible, and not to wait until the end of
the extension period. Only the regular claim form needs to be submitted; no special forms will be
required.
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
                             Scott Office Building, 1st Floor
                                    120 SE 10th Ave
                                     P. O. Box 3506
                                Topeka, KS 66601-3506
                                  Phone: 785-368-8222
                                   Fax: 785-291-3614