For Kansas income tax purposes, residency is determined by domicile the place an individual considers their permanent home and to which they intend to return whenever absent. Residency is based on the taxpayer’s facts and circumstances, including intent, length of stay, and connection to Kansas.
Residency Status and Filing Requirements
Residents: Kansas residents must file Form K-40 if required under Kansas filing requirements. Kansas residents generally report income from all sources, subject to Kansas modifications, deductions, exemptions, and other applicable Kansas tax provisions.
Nonresidents: Nonresidents must file a Kansas income tax return when they have Kansas-source income that requires filing under Kansas law. Only income considered taxable to Kansas under Kansas sourcing rules is subject to Kansas income tax. Nonresident military service members may exclude qualifying military compensation from Kansas taxable income when eligible under federal and Kansas law. Any applicable subtraction should be reported according to the Schedule S instructions for the applicable tax year.
Part-Year Residents: Part-year residents must report income received while they were Kansas residents and any Kansas-source income received while they were nonresidents. Taxpayers should complete Schedule S as required to determine the portion of income subject to Kansas income tax.
Kansas Source Income
Kansas-source income generally includes:
- Income from services performed in Kansas.
- Income from real or tangible personal property located in Kansas.
- Income from a business, trade, profession, or occupation carried on in Kansas, including income received through partnerships, S corporations, or other pass-through entities.
- Kansas lottery, pari-mutuel, casino, sports wagering, and other gambling winnings taxable under Kansas law.
- Other income determined to be Kansas-source under applicable Kansas tax rules.
Special Considerations
- Rural Opportunity Zone (ROZ) Credit (Schedule K-89): The Kansas Rural Opportunity Zone Credit is available to eligible taxpayers who meet the requirements established under Kansas law and Schedule K-89 instructions, including applicable residency, domicile, and designated county requirements.
- Pro Forma Returns: A pro forma Kansas return may be required in certain situations to determine Kansas adjusted gross income or eligibility for specific Kansas programs, even when a taxpayer is not otherwise required to file a regular Kansas income tax return. Taxpayers should follow the applicable program instructions, including requirements for programs such as Form K-40SVR.
Source:
FORM K-40
SCHEDULE K-89
SCHEDULE S
SCHEDULE K-40SVR
Disclaimer: Always verify residency status and filing requirements with the official forms and instructions from the Kansas Department of Revenue. This information is for general guidance only and does not constitute legal or tax advice. Consult a CPA or tax professional for personalized advice.