Now offering state-only filing services!

kansas-filing

State Filing Requirements

Kansas State Requires the following Forms

Form 1099-MISC

Miscellaneous Information

File this form directly with Kansas if you withheld state tax, and when the Combined Federal/State Filing (CF/SF) wasn't used, doesn't apply, or if it doesn't transmit the return to Kansas.

Learn More
Form 1099-NEC

Nonemployee compensation

File 1099-NEC with Kansas directly if payments are withheld, when CFSF wasn't used, doesn't apply, or it doesn't transmit the return to Kansas. 2026TY federal rules require reporting of $2,000 or more in nonemployee compensation. Also, report consumer product direct sales totalling $5,000 or more in the applicable checkbox, and file regardless of the amount if there was federal withholding.

Learn More
Form 1099-K

Payment Card and Third-Party Network Transactions

File this form directly if you withheld state tax, when CFSF wasn't used, doesn't apply, or it doesn't transmit the return to Kansas. According to 2026 TY federal rules, you’ll must report transactions made via payment cards at any amount. For TPSO payments, you must report only when both of these conditions are met: gross payments exceeding $20,000 and total number of transactions more than 200.

Learn More
Form 1099-B

Broker and Barter Exchange Transactions

File directly with Kansas when state withholding is reported, the return is not eligible for or filed through the CF/SF program, or the IRS does not transmit it to Kansas. For 2026TY, report applicable sales or redemptions of securities, futures, commodities, and barter-exchange transactions. Follow the federal Form 1099-B instructions for applicable reportable amounts.

Learn More
Form 1099-R

Distributions From Pensions and Retirement Plans

File directly with Kansas when state withholding is reported, the return is not eligible for or filed through the CFSF program, or the IRS does not transmit it to Kansas. For 2026TY, file federally reportable distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, or similar arrangements totalling $10 or more.

Learn More
Form 1099-G

Certain Government Payments

File directly with Kansas when Kansas withholding is reported, the return is not eligible for or filed through the CF/SF program, or the IRS does not transmit it to Kansas. For 2026TY, the threshold depends on the payment type: $10 or more for state/local tax refunds and unemployment compensation, $2,000 or more for reemployment trade adjustment assistance, taxable grants, and government-paid family leave. And for agricultural payments, follow the federal Form 1099-G instructions.

Learn More
Form 1099-INT

Interest Income

File directly with Kansas when state withholding is reported, the return is not eligible for or filed through the CF/SF program, or the IRS does not transmit it to Kansas. For 2026TY federal filing, report $10 or more of interest. Some cases use a $2,000 threshold instead.

Learn More
Form W-2G

Certain Gambling Winnings

File directly with Kansas when W-2G is federally reportable. For 2026TY, that threshold is $2,000 which is subject to game-specific rules and in some cases the 300-times-the-wager test. Backup withholding only applies when winnings meet the reporting threshold and other backup withholding conditions are also met.

Learn More
Form W-2

Wage and Tax Statement

Submit a Kansas copy for each employee for whom a federal Form W-2 is required. For 2026TY, a federal Form W-2 is generally required when wages paid reach $2,000 and no federal income tax, Social Security tax, or Medicare tax was withheld. If any of those taxes was withheld, Form W-2 is generally required regardless of the wage amount, subject to other federal filing rules. When filing with Kansas, report Kansas wages and withholding in the applicable state boxes and use the complete KS withholding account number.

Learn More

Key Deadlines for Kansas State Filing Taxes

1099 and W-2G February 1, 2027 (because January 31, 2027 is a weekend)
W-2 February 1, 2027
The same deadline applies even when there’s no KS tax withholding.
KW-3 annual return February 1, 2027
You must eFile this form. It transmits and reconciles Kansas W-2s and information returns that report state withholding.

Note:

Feb 1, 2027, is the due date to send most of the recipient statements for Forms 1099 and W-2G for 2026TY. The same deadline also applies to federal Form 1099-NEC IRS-filing and sending recipient copies. Meanwhile, Forms 1099-B, 1099-DA, and 1099-MISC (boxes 8/10) recipient statements are due later by Feb 16, 2027 (as Feb 15 is a federal holiday).

The eFiling threshold for direct Kansas filing is 51 or more records per form type. Anyone filing 50 or fewer records per type can take the paper route. But eFiling is still available for paper filers and it’s recommended for faster, more secure transmissions.

One more thing to remember is, if a business closes or stops withholding during the year, the final Kansas reports are due within 30 days after the end of the month the business closed or last paid wages.

Manage federal and Kansas state filings with ease.

Reduce manual, repetitive tasks, and report information returns accurately in a secure workflow with Tax1099.

Start eFiling

Kansas State Filing Scenario for the following Forms:

Form CFSF participation Direct filing & Pricing
1099-MISC CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
1099-NEC CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
-Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
1099-K CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
-Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
1099-B CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
-Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
1099-R CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
-Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
1099-G CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
-Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
1099-INT CFSF might cover KS filing requirement for eligible forms, but only if there's no Kansas withholding and filer participates in the program.

Pricing: Free
-Direct KS filing is required if: KS withholding was reported, CFSF wasn’t used, CFSF doesn’t apply, or it didn’t transmit the return to KS.

-eFile with KDOR and include Kansas withholding amounts on Form KW-3 when applicable.

Pricing: $0.99 per form
W-2G This form is NOT eligible for CFSF File directly with Kansas when W-2G is federally reportable. Report Kansas withholding (if any) through direct filing and Form KW-3 workflow.

Pricing: $0.99 per form
W-2 CFSF doesn't apply to Form W-2. Mandatory direct Kansas filing is required even when no Kansas income tax is withheld.

Pricing: $0.99 per form

Kansas State takes part in the CFSF Program. This means that if a filer participates in the program and an eligible return has no KS income tax withholding, then CFSF may satisfy the state’s filing requirement. The form is then sent to KS directly via CFSF.

So, you’ll have to file directly with KS when:

  • state withholding is reported on the return
  • CFSF is not used
  • the form isn’t eligible for CFSF
  • the return isn’t transmitted to Kansas via CFSF

But whenever KS withholding is reported, don’t forget to include the withholding amount in the eFiled Form KW-3 annual return. This is important.

If paper W-2s or information returns accompany a Kansas withholding filing, you should include proof of the eFiled KW-3 confirmation.

Here’s the paper mailing address for eligible filers: Kansas Department of Revenue, PO Box 3506, Topeka, KS 66625-3506.

For 2026TY 1099s and W-2Gs which are filed federally in 2027, you must use IRIS because FIRE is being retired. Also, federal W-2s must continue to be filed with the Social Security Administration through its approved eFiling system.

Note: Tax1099 charges $4.99 per form for KW-3.

OBBBA update

OBBBA’s Impact on Kansas Filing

OBBBA changed several federal information reporting thresholds for payments made in 2026. Kansas generally follows the Internal Revenue Code on a rolling basis when determining its taxable income. So, OBBBA provisions generally apply to Kansas taxable income too, unless the state legislature specifically passes a law opting out.

That said, Kansas's 1099 filing requirements, withholding rules, thresholds, and procedures are a separate matter, set by the Kansas Department of Revenue, and don't automatically change just because federal OBBBA rules did.

For 2026 payments, OBBBA increased the federal reporting threshold to $2,000 from the earlier $600 for Form 1099-NEC nonemployee compensation and some Form 1099-MISC categories. Exceptions include $10 for royalties and substitute payments in lieu of dividends or tax-exempt interest, $600 for cash payments for fish and gross proceeds paid to attorneys, and $5,000 for direct sales of consumer products for resale. Payments subject to backup withholding generally remain reportable regardless of amount.

For Form 1099-K, payment card transactions follow a separate federal rule and are reportable at any amount. For TPSOs, reporting applies only when gross payments exceed $20,000 and the number of transactions is more than 200.

OBBBA also affects federal Forms W-2 and W-2G. For 2026 wages, the federal Form W-2 reporting threshold is $2,000 when no federal income, Social Security, or Medicare tax was withheld. Form W-2 remains required when one of those taxes was withheld or another federal filing rule applies. For Form W-2G, the applicable 2026 reporting threshold is $2,000, subject to the game-specific rules and the 300-times-the-wager test, where applicable.

Meanwhile, KS-specific filing procedures remain. Use CFSF only when the return is eligible, the filer participates in the program, no Kansas withholding is reported, and the return is transmitted to Kansas. And file directly when Kansas withholding is reported or CFSF is not used, does not apply, or does not transmit the return.

FAQs

For eligible forms with no Kansas withholding, CFSF can satisfy the Kansas filing requirement, but only if the filer participates in the program and the return is actually transmitted to Kansas. Direct filing with KDOR is required when Kansas withholding is reported, or when CFSF isn't used, doesn't apply to the form, or doesn't transmit the return.

Not necessarily, if the form is CFSF-eligible, you participate in the program, no Kansas income tax was withheld, and the return is successfully transmitted to Kansas through CFSF.

Kansas normally requires W-2s, W-2Gs, 1099s, and Form KW-3 by Jan 31. Since Jan 31, 2027 falls on Sunday, the deadline moves to Feb 1, 2027.

eFile if you’re submitting 51 or more records per form type. 50 or fewer records can be paper-filed or eFiled voluntarily. Kansas may permit a non-eFiling method when electronic filing would create a hardship. But Form KW-3 must be eFiled.

Form KW-3 is the annual Kansas withholding return and serves as the transmittal for W-2s and information returns that report Kansas withholding. It's due February 1, 2027, and must be eFiled. If eligible paper forms are mailed and tied to Kansas withholding, include a copy of the electronic KW-3 filing confirmation with them.

OBBBA changed several federal reporting thresholds for 2026. Since Kansas follows the federal tax code on a rolling basis, those changes generally carry over to Kansas taxable income too, unless the legislature specifically opts out. But Kansas's 1099 filing rules, withholding, thresholds, and procedures are handled separately by KDOR and don't change just because OBBBA did. KS-specific filing procedures still remain.

Tax1099 supports applicable federal, CFSF, Kansas direct-filing, W-2, W-2G, and Form KW-3 workflows from one platform so that you don’t have to switch between multiple tools.

File Your 2026TY Kansas Information Returns Confidence

One secure, streamlined Tax1099 workflow covers applicable Kansas 1099, W-2G, W-2, and KW-3 filings.

Start eFiling Now