According to Kansas state tax laws, most forms of income are considered taxable. This includes wages, salaries, tips, and commissions received from employment as well as net self-employment earnings. Other forms of income are also taxable, such as unemployment compensation, bank interest, and lottery winnings.c  

If your income is less than the required filing threshold, however, you may not be legally obligated to submit a Kansas return. You may find it advantageous to file anyway, however, especially if you are entitled to receive a state refund. For the 2010 tax year, Kansas state tax returns are due April 18, 2011.c 

To start working on your Kansas return, you first need to collect all of the necessary information to complete the tax form. This will include the following: 

1. Your Social Security number
2. Your current mailing address
3. Your spouse's full name and Social Security number, if the two of you are filing a joint tax return
4. The total earned income you received during the year - If you are employed, this will be your total taxable wages as reported on Form W-2 or Form 1099. If you are self-employed, you need to total your gross earnings and then subtract any qualified business expenses you are eligible to claim.
5. The total unearned income you received that is also subject to Kansas taxation, including pension payments, rental property income, capital gains, etc.
6. Your state income tax payments already made during the year - Employees will see this on their Form W-2 as state taxes withheld. Self-employed individuals will use the total of any estimated tax payments they have made.
7. A copy of your completed federal income tax return, if you are filing one 
   

Your Kansas state tax return will use the amount of your federal adjusted gross income as a starting point, so be sure to complete your federal return before you begin your state forms. If you will not be filing a federal return at this time, consult a tax professional to help you calculate this number.c

Your next step is to obtain a copy of your necessary state tax forms. Kansas state residents are strongly encouraged to file their returns electronically, if at all possible. E-filing is easy to use, convenient, and drastically speeds up the processing of your return and any refund. Filing electronically is also a less expensive way for the state to process your return.c 

The Kansas Department of Revenue website makes paper forms available for download on its website.c Electronic filing is still encouraged, though, via the KS WebFile program. This service is free and can be accessed at anytime. To prepare your return this way, simply follow the screen prompts you are given using the information you collected above.c 

If you choose to use tax software to prepare your federal income tax return, you will usually be given the option to include your state return for an additional fee. This may be the better option for you if you prefer step-by-step directions and a satisfaction guarantee.c  

To get a copy of the Kansas Form K-40 "Kansas Individual Income Tax" return, go to the Department of Revenue website. The complete tax form instructions are also available on the website.c 

Begin the form by entering your full name and Social Security number as well as your spouse's, if applicable. Then complete the address section and select the filing status you used on your federal return. Choose the appropriate residency status and enter the number of exemptions you have claimed on your federal form.c

To complete your state return, stop and read the entire tax instruction booklet. The instructions explain any income adjustments you will need to make or state tax credits you will qualify for. If you get stuck at any point in the return, you can consult the instructions for an explanation.c  

Enter the amount of your federal adjusted gross income from IRS Form 1040 on line 1 of your Kansas return. Make any necessary income adjustments on line 2 to calculate your Kansas adjusted gross income on line 3. Subtract your standard or itemized deductions on line 4 and your total exemptions on line 5. This will figure your total Kansas taxable income on line 7.c  

Consult the tax table located in the instruction booklet to assess the amount of state tax owed on your income. Enter this amount on line 8 as your tax. Then add any other taxes you will be subject to and calculate your total taxes owed on line 12. Subtract any state tax credits you are eligible to claim to see the net tax you owe on line 17.c

Add any use tax you owe on line 18 and then deduct the total of your state income taxes already paid through withholding or estimated tax payments on lines 20 and 21. What remains after these subtractions will be either an underpayment on line 33 or an overpayment on line 34. If you have an overpayment, you will be entitled to a refund. If you have an underpayment, you will have an additional balance due.c  

Sign and date your completed form and have your spouse do the same. Make a copy of the return for your personal financial records. Then send the form, along with any payment due, to the address listed at the bottom of the return. If everything has been filled out properly, your return will be processed in 12 to 16 weeks. Be sure to submit your completed form by April 18.c   

If you will not be able to file your return before the April 18 deadline, you will need to file a Kansas state tax extension.