When are Kansas non-corporate income tax returns due, and do I need a separate Kansas extension?

Plain-English summary

Kansas Notice 21-09 explains that Kansas restated -- and confirmed its long-standing practice for -- the filing deadline for non-corporate income tax returns.

The law. Section 13 of 2021 Senate Bill 47 amended K.S.A. 79-3221 to restate the filing deadline for income tax returns of taxpayers not filing corporate income tax returns. New subsection (c)(3) provides that, for any tax year commencing after December 31, 2019 (tax year 2020 and later), such a taxpayer must file the return with the director of taxation no later than the federal due date under the Internal Revenue Code, including any applicable IRS extensions.

No Kansas penalty if filed by the IRS deadline; no separate extension. The statute provides that no penalty authorized by K.S.A. 79-3228 applies if the return is filed by the deadline established by the IRS, and the taxpayer is not required to file a separate Kansas extension request to get that time.

Effect. The notice explains that this language confirms and continues Kansas's long-time practice of conformity with federal filing due dates -- so individual and other non-corporate filers can rely on the federal deadline (and any federal extension) for their Kansas return as well.

What this means for you

Individual and other non-corporate filers

• Your Kansas income tax return (for 2020 and later) is due on the same date as your federal return, including any IRS extension.
• You do not need to file a separate Kansas extension request, and there is no Kansas late-filing penalty if you file by the IRS deadline.

Tax preparers

• For non-corporate clients, the Kansas due date follows the federal due date plus any federal extension -- no standalone Kansas extension is required.
• This restates existing Kansas practice; it does not change the corporate return deadline.

Common questions

Who does this deadline apply to? Taxpayers filing Kansas income tax returns other than corporate income tax returns (for tax years 2020 and later).

When is the return due? No later than the federal due date under the Internal Revenue Code, including any applicable IRS extension.

Do I need a separate Kansas extension? No -- a separate Kansas extension request is not required to get the federal-extension time.

Is there a penalty if I file by the IRS deadline? No -- no penalty under K.S.A. 79-3228 applies if the return is filed by the IRS deadline.

Is this a new rule? It restates and confirms Kansas's long-standing practice of conforming to federal filing due dates.

Citations and references

• Senate Bill 47 (2021), Section 13 -- amended K.S.A. 79-3221 to restate the non-corporate filing deadline as the federal due date plus extensions.
• K.S.A. 79-3221(c)(3) -- sets the deadline for non-corporate returns (tax years after December 31, 2019) at the federal due date, including IRS extensions.
• K.S.A. 79-3228 -- penalty provision; no penalty applies if the return is filed by the IRS deadline.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 21-09

Original ruling text

Policy and Research
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 21-09

                     INCOME TAX FILING DEADLINE
        (For Taxpayers Not Filing Corporate Income Tax Returns)

                                        (JULY 1, 2021)

   During the 2021 Legislative Session Senate Bill 47 was passed and signed into law. Section

13 of the Bill amends K.S.A. 79-3221 to restate the filing deadline for income tax returns for
taxpayers not filing corporate income tax returns. The new statutory language, found in subsection
(c), provides that for tax years 2020 and later years the Kansas filing deadline shall be the same as
the federal filing due date, plus any extension. This new language confirms and continues Kansas'
long time practice of conformity with federal filing due dates.

   The specific language, found in subsection (c)(3), states:

          (c) (3) For any tax year commencing after December 31, 2019, any taxpayer
   filing a return, other than a corporate tax return, shall file the return in the office of
   the director of taxation not later than the due date established under the federal
   internal revenue code, including any applicable extensions granted by the internal
   revenue service. No penalty authorized by K.S.A. 79-3228, and amendments thereto,
   shall be imposed if the return is filed not later than the deadline established by the
   internal revenue service. The taxpayer shall not be required to file an extension request
   with the director pursuant to this paragraph.

                                   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