State tax docs / States / Kansas
Kansas state income tax: engine rules, 2026
How the QuantCalc engine computes Kansas tax for tax year 2026, rule by rule, with the official source for each rule. Verification status: Worksheet-tested (what this means).
On this page: How the tax is computed · Rate schedule · Deductions, exemptions and credits · Social Security · IRA, 401(k) and private pensions · Public pensions · Military retirement pay · Roth conversions · Capital gains · Blindness and disability · Part-year and nonresident returns · Worked examples · After 2026 · Not calculated ·
Verification. Machine-readable: this state's entry in the
engine config and the provenance file
(key KS).
How the tax is computed
Every step the engine takes for Kansas, in the order it takes them. Steps marked with a filing status or household type apply only there. Each step links the section below that carries Kansas's figures and the official sources for it; the calculation order page describes every step for all jurisdictions.
What each filing status gets, read back from the engine for a household with $1 of income (so below every phase-out and income test):
| Single | Married filing jointly | Married filing separately | Head of household | |
|---|---|---|---|---|
| Rate schedule used | single schedule | joint schedule | joint schedule, thresholds halved | single schedule |
| Top rate | 5.58% from $23,000 | 5.58% from $46,000 | 5.58% from $23,000 | 5.58% from $23,000 |
| Standard deduction, under 65 | $3,605 | $8,240 | $4,120 | $6,180 |
| Standard deduction at 70 (joint: both 70) | $4,455 | $9,640 | $4,820 | $7,030 |
| Personal exemption | $9,160 | $18,320 | $9,160 | $11,480 |
| Age subtractions at 70 (joint: both 70) | none | none | none | none |
- Per-person mode joint returns with the spouse's age given On a joint return with the spouse's age given, every age test the state applies per taxpayer is evaluated for each spouse at their own age. Without it one household age applies to both.
engine step (compute_state_tax_detail). Engine convention, no external source: The engine cannot know the second spouse's age unless told. - Blindness and disability, per person only when the caller says a person is blind or disabled The filer is person one; the spouse counts only on a joint return and only when the caller says so (there is no household convention as for age). Where a state lets a disabled person (and, where it says so, a blind one, or one whose spouse is disabled) qualify for its general retirement exclusion before the age, that person is treated as having reached the age for that exclusion only. Of the 42 taxing jurisdictions, these have a blind amount: Arizona, Arkansas, California, Colorado, Delaware, the District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, North Dakota, Oklahoma, Oregon, Utah, Vermont and Virginia; these have none: Alabama, Connecticut, Georgia, Louisiana, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, West Virginia and Wisconsin. A disability route is calculated in Arkansas, the District of Columbia, Georgia, Hawaii, Idaho, Iowa, Maryland, Michigan, New Jersey, Oregon and West Virginia.
engine step (compute_state_tax_detail). Engine convention, no external source: Who is blind or disabled is the caller's statement; the engine has no household convention for it. - Rate schedule and standard deduction by filing status Single uses the single schedule and deduction; married filing jointly the joint ones. Head of household and married filing separately follow the two steps below.
Kansas's values · engine step (select_brackets). Sources (Rate schedule): K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,110c (rate-reduction trigger) (checked 2026-10-12); Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06) (checked 2026-09-28) - Married filing separately Where the state publishes its own separate schedule, that one (with half the joint deduction unless a separate deduction is set). Where one schedule applies to every status, that schedule unscaled with the single deduction. Otherwise the joint schedule with every threshold and the deduction halved (computed as the joint tax on twice the income, halved).
Kansas's values · engine step (select_brackets). Sources (Rate schedule): K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,110c (rate-reduction trigger) (checked 2026-10-12); Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06) (checked 2026-09-28) - Head of household The state's head-of-household schedule where it has one, else the single schedule; the head-of-household deduction where set, else the single deduction.
Kansas's values · engine step (select_brackets). Sources (Rate schedule): K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,110c (rate-reduction trigger) (checked 2026-10-12); Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06) (checked 2026-09-28) - The income total every income test uses Other ordinary income + retirement distributions (before any exclusion) + conversion + federally taxable Social Security + long-term gains + Railroad Retirement Tier 2. It stands in for federal adjusted gross income in every threshold, cliff and phase-out below; state subtractions do not reduce it.
engine step (compute_state_tax_detail). Engine convention, no external source: The inputs are the federal AGI components, so their sum is federal AGI for these income types. - Attributing income to each spouse joint returns with each spouse's own amounts given With a caller's split (the API's
spouseobject), each spouse's own distributions (employer-plan money included), pension, public pension, conversion, wages and military pay; spouse 2's shares are clamped into the household totals and spouse 1 gets the rest. Without a split, in per-person mode, every item is divided 50/50. Social Security is divided by each spouse's own gross benefits where the caller givesspouse.socialSecurityGross, else 50/50; other ordinary income and gains are always divided 50/50 where a rule needs a per-person amount. The split is used only where a state's rule is per taxpayer; household totals stay authoritative for the base and the income tests.
engine step (compute_state_tax_detail). Engine convention, no external source: Equal attribution is the neutral split when the owner of a dollar is not known. - Keeping the per-spouse shares inside the household joint returns with each spouse's own amounts given After the public-pension and employer-pension carve-outs, if the two spouses' remaining shares add up to more than the household's exclusion-eligible distributions (an inconsistent split), spouse 1's share is reduced so they do not.
engine step (compute_state_tax_detail). Engine convention, no external source: Input normalisation. - Military retirement pay The state's military rule runs first, on military pay alone, per taxpayer: each spouse's own pay at their own age when attributed, otherwise half each at the household age on a joint return. Exempt dollars leave the base; the rest become pension dollars for the general retirement rules. Where the state lets a disabled retiree qualify at any age, a disabled person is treated as having reached the rule's age.
Kansas's values · engine step (compute_state_tax_detail). Sources (Military retirement pay): Ip25 (checked 2026-09-28) - One taxpayer's military exemption Exempt: all of it (below the age split, up to the younger cap). Capped: up to the cap for the age tier, plus the earned-income bonus below the age split when the taxpayer's own wages exceed the threshold, less the taxpayer's own Social Security where the rule says so. Percentage: the percentage (below the age split, up to the younger cap). Then the income limit: above it the exemption is lost, or phased out over the range where one is set.
Kansas's values · engine step (military_exempt_one). Sources (Military retirement pay): Ip25 (checked 2026-09-28) - Capital-loss deduction off the base The deduction comes off the other ordinary income (negative income, as Form 1040 line 7a is), so the base and every state-AGI figure summed from it carry it; WI no more than Wisconsin ordinary income (Schedule WD line 28(c)). States whose base is federal taxable income (with the caller's figure) already have it there and take it only once. Engine 1.13.1: the allowed rental loss comes off the same way, on its own line (rental_loss_deduction).
Kansas's values · engine step (compute_state_tax_detail). Sources (Capital gains): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12); K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,117, Kansas adjusted gross income of individuals (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Public pension exemption Public-pension dollars leave the base, uncapped or up to the per-taxpayer cap (each spouse's own public pension against their own cap when attributed), without using up the general exclusion the remaining distributions may claim. Capped-out public dollars stay taxable and cannot draw the private exclusion.
Kansas's values · engine step (compute_state_tax_detail). Sources (Public pensions): K.S.A. 74-4923 (KPERS benefits exempt from taxes) (checked 2026-10-12); K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12) - Social Security exempt None of the federally taxable benefit enters the base.
Kansas's values · engine step (ss_amount_in_state_base). Sources (Social Security): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12) - Retirement exclusion (household) The distributions eligible for the exclusion go through the exclusion below. Taxable public-pension dollars left by a cap are not eligible; below the IRA age only employer-plan dollars are.
Kansas's values · engine step (compute_state_tax_detail). Sources (IRA, 401(k) and private pensions): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12) - Conversion taxed or exempt In full-exclusion states a conversion is exempt at the qualifying age (at any age where the state says so). Elsewhere, unless pooled above, it is ordinary income taxed in full.
Kansas's values · engine step (compute_state_tax_detail). Sources (Roth conversions): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12) - Long-term gains in the base Where gains are taxed as ordinary income: net long-term gain less the flat exclusion (never below zero), times the inclusion share. Elsewhere none enters.
Kansas's values · engine step (compute_state_tax_detail). Sources (Capital gains): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12); K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,117, Kansas adjusted gross income of individuals (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Additional standard deduction at 65 The unmarried amount for a single or head-of-household filer 65 or older, the married amount for each spouse 65 or older, added to the standard deduction before any phase-out.
Kansas's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28) - Additional standard deduction for blindness only when the caller says a person is blind or disabled The unmarried amount for a blind single or head-of-household filer, the married amount for each blind spouse, added to the standard deduction before any phase-out. Age and blindness are separate boxes, so a person 65 or older and blind gets both.
Kansas's values · engine step (compute_state_tax_detail). Sources (Blindness and disability): 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28) - Personal exemption The joint amount on a joint return, the head-of-household amount where set, otherwise the single amount.
Kansas's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28) - Dependent exemptions and deductions only when the caller lists dependents An amount per dependent subtracted like the personal exemption: the state's flat amount, or the stepped per-exemption amount the filer gets, or the state's own income steps; nothing above an income limit where there is one; a percentage phase-out per income step where there is one; one more for a dependent in an age band or a student up to an age, for a dependent born in the year, and for a disabled dependent; a deduction per dependent beyond the first on joint and head-of-household returns; and a child deduction by an income table for dependents under an age. A head of household's status exemption that already holds one dependent's amount counts one fewer. Where the state says so, the phase-out is measured on the state AGI (the base before deductions).
Kansas's values · engine step (compute_state_tax_detail). Sources (Deductions, exemptions and credits): K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28) - State taxable income Other ordinary income + Social Security, retirement income, conversion and gains left in the base − standard deduction − personal exemption − age subtractions.
engine step (compute_state_tax_detail). Engine convention, no external source: The order of subtraction follows the state forms; each amount is sourced at its own step. - No tax at or below zero State taxable income at or below zero returns a tax of 0 (credits are not refundable), unless the state has a tax computed apart from taxable income that still applies (next step).
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable, so nothing below can make a zero tax negative; each credit is sourced at its own step. - Separate-return scaling married filing separately For the halved-joint rule, taxable income is doubled before the schedule and the result halved.
Kansas's values · engine step (compute_state_tax_detail). Sources (Rate schedule): K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,110c (rate-reduction trigger) (checked 2026-10-12); Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06) (checked 2026-09-28) - The rate schedule Each bracket's rate on the part of taxable income inside it, summed. No rounding: the result is carried in full precision.
Kansas's values · engine step (apply_state_brackets). Sources (Rate schedule): K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,110c (rate-reduction trigger) (checked 2026-10-12); Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06) (checked 2026-09-28) - Credits cannot make the tax negative The credits are subtracted and the result floored at zero.
engine step (compute_state_tax_detail). Engine convention, no external source: Every credit the engine carries is nonrefundable; each credit is sourced at its own step. - Qualifying surviving spouse qualifying surviving spouse returns A qualifying surviving spouse (
filingStatusqss) is one person on the return, taxed from the single figures with the state's own treatment of the status laid over them: where the state says so, the joint rate schedule, the joint standard deduction, the joint personal exemption, the joint income limits and phase-outs (only those the state sets for joint returns), the married 65+ and blindness amounts, or the head-of-household return; where the state gives the status nothing of its own, the single return. The federal figures the engine derives for the status are the federal qualifying-surviving-spouse ones (the joint standard deduction, the married 65+ amount).
Kansas's values · engine step (state_tax_effective_config). Sources (Rate schedule): K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,110c (rate-reduction trigger) (checked 2026-10-12); Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06) (checked 2026-09-28) - Railroad Retirement benefits only when the caller gives Railroad Retirement benefits Railroad Retirement benefits are never taxed by a state (45 U.S.C. §231m). Tier 2 (
railroadRetirementTier2) is in the income total the tests use but never in the base. Tier 1 (railroadRetirementTier1) is a part of the gross benefits (socialSecurityGross); its share of the taxable benefits is taken out of the Social Security every state rule sees, so a state that taxes Social Security never reaches it. Where a state's worksheet says so, the benefits reduce a retirement cap or subtraction (ID, IN, MD, ME, MN: both tiers; MI: the taxable railroad benefits); Minnesota's and Utah's Social Security rules test an income without them, Minnesota's, New Jersey's and California's retirement income tests an income without Tier 2; Ohio and Delaware test their own AGI everywhere, which never holds the benefits.
Kansas's values · engine step (compute_state_tax_detail). Sources (Social Security): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12) - The capital-loss deduction the state allows With a net capital loss (capitalLoss): the smaller of the loss and the state's limit (the federal $3,000 / $1,500 where the state follows the federal return; MA $2,000, and no more than the interest and dividends); AL the loss less the part carried in, unlimited; PA and NJ none. It comes off the income total the income tests use (and the Social Security worksheets' income); the gross-income filing test (LA) reads the total before it. Engine 1.13.1: with a rental loss (rentalNetIncome below 0, the federal Schedule E line 26 amount) the state allows, the whole loss where the state starts from federal AGI or follows the federal schedule, none in PA and NJ (rental_loss_no_offset): it comes off the same income the same way; a rental profit is other ordinary income.
Kansas's values · engine step (compute_state_tax_detail). Sources (Capital gains): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12); K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed) (checked 2026-10-12); K.S.A. 79-32,117, Kansas adjusted gross income of individuals (checked 2026-10-12); 2025 Schedule D (Form 1040), Capital Gains and Losses (checked 2026-10-12) - Each spouse's own Social Security joint returns On a joint return, each spouse's own Social Security is the spouse's share of the benefits by
spouse.socialSecurityGrosswhen the caller gives it (Tier 1 railroad benefits left out), else half each. It is what the per-spouse rules read: Colorado's per-spouse subtraction, Rhode Island's per-spouse modification, and the Maine, Maryland and other retirement caps reduced by the benefits each spouse received (with each spouse's own railroad benefits where the state counts them).
Kansas's values · engine step (compute_state_tax_detail). Sources (Social Security): K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12) - Refundable state credits The credits paid beyond the tax (reported in refundableCredits; netTax = totalTax less them): earned income credits as a share of the federal EIC with each state's own age band (OK on the 2020 federal credit, DC's own childless schedule, the CalEITC table, MN's Working Family Credit), the NYC EIC and school tax credits, and the property-tax, renter, grocery and senior credits of MA, MI, NJ, ID, HI, NM, OK, AZ, NY, RI, WV, ME, DC, MN, MO, WI, IN and MT, each on its own income measure. Engine 1.13.1: a part-year NYC resident's school tax credits (the Table 2 proration chart and the rate-reduction amount on IT-360.1 line 47; IT-203 lines 60 / 60a for a part-year state resident).
Kansas's values · engine step (state_tax_refundable_credits). Sources (Deductions, exemptions and credits): K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28)
Rate schedule
Single
| Taxable income from | to | Rate |
|---|---|---|
| $0 | $23,000 | 5.2% |
| $23,000 | and up | 5.58% |
Married filing jointly
| Taxable income from | to | Rate |
|---|---|---|
| $0 | $46,000 | 5.2% |
| $46,000 | and up | 5.58% |
Head of household uses the single schedule.
Married filing separately: the engine computes the MFJ tax on twice the income and halves it, which is the same as halving every MFJ threshold and the MFJ deduction.
- K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed), Office of Revisor of Statutes, Kansas Legislature. For tax year 2024 and later, Kansas taxes resident income at 5.2% up to $23,000 ($46,000 married filing jointly) and 5.58% above that. Checked 2026-10-12.
- K.S.A. 79-32,110c (rate-reduction trigger), Kansas Revisor of Statutes. From August 15, 2025 each year's revenue test can lower the rates for the next tax year, published by the Secretary of Revenue. Checked 2026-10-12.
- Kansas Withholding Tax Guide KW-100 (Wayback copy of 2026-09-06), Kansas Department of Revenue. The withholding guide in force on 2026-09-06 (Rev. 10-24) still withholds at 5.2% / 5.58%: no trigger reduction was published for 2026. Checked 2026-09-28.
Deductions, exemptions and credits
- Standard deduction (or the exemption the engine carries in its place): $3,605 single, $8,240 married filing jointly, $6,180 head of household.
- The standard deduction includes $850 more for a single or head-of-household filer 65 or older, and $700 more for each spouse 65 or older on a married return.
- Personal exemption, subtracted in addition: $9,160 single, $18,320 MFJ, $11,480 head of household.
- K.S.A. 79-32,119 (Kansas standard deduction), Office of Revisor of Statutes, Kansas Legislature. For tax year 2024 and later the Kansas standard deduction is $3,605 single and $8,240 married filing jointly. Checked 2026-10-12.
- K.S.A. 79-32,121 (Kansas exemptions), Office of Revisor of Statutes, Kansas Legislature. Kansas allows a personal exemption of $9,160 for single filers and $18,320 for a married joint return, with no income phase-out. Engine 1.7.0: K.S.A. 79-32,121: $2,320 per dependent, and $2,320 more for a child born in the year. Checked 2026-10-12.
- 2025 Kansas individual income tax booklet (archived copy), Kansas Department of Revenue. The standard deduction rises $850 (single, head of household) or $700 (married) for each box: 65 or older, and blind; heads of household get $6,180. TY2025 figures. Engine 1.7.0: K.S.A. 79-32,121: $2,320 per dependent, and $2,320 more for a child born in the year. Earned income credit (engine 1.12.0, refundableCredits): 17% of the federal EIC, applied against the tax with the rest refunded (reported whole). Checked 2026-09-28.
IRA, 401(k) and private pensions
- No exclusion: pension, annuity and IRA/401(k) distributions are taxed as ordinary income.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- No official page could be fetched that states in words that private pension/IRA income is taxable; the rule follows from the absence of a subtraction in K.S.A. 79-32,117(c). KDOR's income tax booklet (ksrevenue.gov) was unreachable from the checker (connection timeout).
- K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications), Office of Revisor of Statutes, Kansas Legislature. Kansas AGI starts from federal AGI and the subtraction list contains no general exclusion for private pensions, IRAs or 401(k) plans, so those distributions are taxed in full. Checked 2026-10-12.
Public pensions
Public (government) pension dollars, entered as pensionPublic, are exempt with no dollar cap. They do not use up the capped exclusion that other retirement income may claim.
- K.S.A. 74-4923 (KPERS benefits exempt from taxes), Office of Revisor of Statutes, Kansas Legislature. KPERS annuities and benefits are exempt from any Kansas state tax. Checked 2026-10-12.
- K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications), Office of Revisor of Statutes, Kansas Legislature. Federal civil service annuities, federal and military retirement benefits, and amounts exempt under other Kansas law (such as KPERS) are subtracted from federal AGI without a dollar cap. Checked 2026-10-12.
Military retirement pay
- Military retirement pay is fully exempt, at any age.
- Rules are applied per taxpayer at that person's own age when the spouse's age is given. API value:
rules.militaryRetirement.treatment: "exempt".
- Ip25, Kansas Department of Revenue (archived copy). Military retirement pay from the federal government is subtracted from Kansas income. Checked 2026-09-28.
Roth conversions
A conversion is taxed as ordinary income in full. It does not draw any retirement-income exclusion.
- K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications), Office of Revisor of Statutes, Kansas Legislature. Kansas AGI starts from federal AGI, so the taxable amount of a traditional-to-Roth conversion is taxed as ordinary income; no subtraction applies. Checked 2026-10-12.
Capital gains
- Net long-term gain is taxed as ordinary income.
- Short-term gains are ordinary income.
- K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications), Office of Revisor of Statutes, Kansas Legislature. Long-term capital gains included in federal AGI stay in Kansas AGI and are taxed at the ordinary bracket rates; the statute has no general capital-gain exclusion. Checked 2026-10-12.
- K.S.A. 79-32,110 (Resident and nonresident individuals, tax imposed), Office of Revisor of Statutes, Kansas Legislature. The rate schedule applies to all Kansas taxable income; there is no separate capital-gains rate. Checked 2026-10-12.
- K.S.A. 79-32,117, Kansas adjusted gross income of individuals, Kansas Office of Revisor of Statutes. The state return starts from federal adjusted gross income (federal taxable income in CO, IA, ND), so the federal capital-loss deduction (up to $3,000, $1,500 married filing separately) and its carryover are in the state base (engine 1.9.0: cap_loss_limit). Checked 2026-10-12.
- 2025 Schedule D (Form 1040), Capital Gains and Losses, Internal Revenue Service. The federal return deducts a net capital loss up to $3,000 ($1,500 married filing separately) on Form 1040 line 7a; a state that starts from federal adjusted gross income or federal taxable income carries that deduction. Checked 2026-10-12.
Blindness and disability
- The standard deduction includes $850 more for a blind single or head-of-household filer and $700 more for each blind spouse on a married return. Age and blindness are separate: a person 65 or older and blind gets both amounts.
- The API applies these through its
blind,disabled,spouse.blindandspouse.disabledfields; absent means false.
- 2025 Kansas individual income tax booklet (archived copy), Kansas Department of Revenue. The same per-box amount for blindness. Checked 2026-09-28.
Part-year and nonresident returns
- Part-year resident (K-40 Schedule S Part B): the tax a full-year resident would owe on all the year's income, times the state's income ratio.
- Nonresident (K-40 Schedule S Part B): the tax a full-year resident would owe on all the year's income, times the state's income ratio.
- The ratio: the state's own AGI (after its subtractions) of the state's income over the state AGI of the whole year, rounded to 6 places, at most 1.
- A nonresident's retirement income is not taxable by the state (4 U.S.C. §114); the API refuses it in
residency.stateIncome. The credit for tax paid to another state and the earned income credits on these returns are not computed.
Married couples whose residency differs (engine 1.13.0)
With residency.spouse on a joint request, each allowed treatment is calculated and reported in residency.couple; tax is the required one, else the state's default, else the couple's residency.election, else the joint return the request's mfj names. Each rule is quoted from the state's instructions (engine 1.14.0: and its statutes, regulations, bulletins and other official guidance) in the sources below.
| Spouses | Kansas's rule |
|---|---|
| One spouse a full-year resident, the other a part-year resident | a joint part-year / nonresident return is required. |
| One spouse a full-year resident, the other a nonresident | a joint part-year / nonresident return is required. |
| One spouse a part-year resident, the other a nonresident | a joint part-year / nonresident return is required. |
| Both part-year residents, different resident periods | a joint part-year / nonresident return is required. |
| Both nonresidents, only one with income from the state | a joint part-year / nonresident return is required. |
- 2025 Kansas Individual Income Tax (K-40) booklet, Kansas Department of Revenue. Part-year / nonresident return (engine 1.12.0, residency): Checked 2026-10-01.
- 2025 Individual Income Tax Instructions for Forms K-40 (IP-25), Kansas Department of Revenue. Married couples whose residency differs (engine 1.13.0): Checked 2026-10-06.
Worked examples
Computed by the engine for the fixed households below (the same ones for every state, so states compare directly). Federal tax is not supplied, so a federal-tax deduction is not taken; the income tests use the sum of the components as income.
| Household (engine inputs) | State tax |
|---|---|
| Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain | $2,779.88 |
| Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain | $2,186.08 |
| Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion | $5,338.31 |
| Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable) | $2,186.08 |
| Single, 58: $36,000 military retirement pay and $30,000 wages | $896.22 |
| Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given | $1,702.48 |
Line by line
The intermediate lines the engine records while it computes each example (its detail record, printed as it comes out; lines that are zero are left out). The engine's documentation build checks that the lines add up to the taxable income and the tax, for every state, filing status and a grid of households. Each line links the engine step that produces it.
Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain: $2,779.88
| Line | Amount |
|---|---|
| Income total used by the income tests | $82,000 |
| + Other ordinary income in the base | $10,000 |
| + Retirement income in the base | $50,000 |
| + Long-term gain in the base | $5,000 |
| − Standard deduction | $4,455 |
| − Personal exemption | $9,160 |
| = State taxable income | $51,385 |
| Tax from the rate schedule | $2,779.88 |
| = Tax before credits | $2,779.88 |
| = Tax | $2,779.88 |
Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain: $2,186.08
| Line | Amount |
|---|---|
| Income total used by the income tests | $144,000 |
| Retirement income and conversions excluded (not in the base) | $40,000 |
| + Other ordinary income in the base | $20,000 |
| + Retirement income in the base | $40,000 |
| + Long-term gain in the base | $10,000 |
| − Standard deduction | $9,640 |
| − Personal exemption | $18,320 |
| = State taxable income | $42,040 |
| Tax from the rate schedule | $2,186.08 |
| = Tax before credits | $2,186.08 |
| = Tax | $2,186.08 |
Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion: $5,338.31
| Line | Amount |
|---|---|
| Income total used by the income tests | $110,000 |
| + Other ordinary income in the base | $60,000 |
| + Roth conversion in the base | $50,000 |
| − Standard deduction | $3,605 |
| − Personal exemption | $9,160 |
| = State taxable income | $97,235 |
| Tax from the rate schedule | $5,338.31 |
| = Tax before credits | $5,338.31 |
| = Tax | $5,338.31 |
Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable): $2,186.08
| Line | Amount |
|---|---|
| Income total used by the income tests | $95,500 |
| + Retirement income in the base | $30,000 |
| + Roth conversion in the base | $40,000 |
| − Standard deduction | $9,640 |
| − Personal exemption | $18,320 |
| = State taxable income | $42,040 |
| Tax from the rate schedule | $2,186.08 |
| = Tax before credits | $2,186.08 |
| = Tax | $2,186.08 |
Single, 58: $36,000 military retirement pay and $30,000 wages: $896.22
| Line | Amount |
|---|---|
| Income total used by the income tests | $66,000 |
| Military pay excluded (not in the base) | $36,000 |
| + Other ordinary income in the base | $30,000 |
| − Standard deduction | $3,605 |
| − Personal exemption | $9,160 |
| = State taxable income | $17,235 |
| Tax from the rate schedule | $896.22 |
| = Tax before credits | $896.22 |
| = Tax | $896.22 |
Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given: $1,702.48
| Line | Amount |
|---|---|
| Income total used by the income tests | $85,500 |
| + Other ordinary income in the base | $10,000 |
| + Retirement income in the base | $50,000 |
| − Standard deduction | $8,940 |
| − Personal exemption | $18,320 |
| = State taxable income | $32,740 |
| Tax from the rate schedule | $1,702.48 |
| = Tax before credits | $1,702.48 |
| = Tax | $1,702.48 |
After 2026: how the amounts move
A request with projection (API) estimates a later tax year from these rules: every
dollar amount and age test below moves the way Kansas's law moves it. Rates and the rules themselves stay the 2026 ones
(how projection works).
| Amounts (engine fields) | After 2026 | What the law says, and the source |
|---|---|---|
brackets_single (the single rate schedule's thresholds), brackets_mfj (the mfj rate schedule's thresholds) | Fixed in law: held at the rules-year amount in every later year. | For tax year 2024 and after the schedules are 5.2% up to $23,000 ($46,000 joint) and 5.58% above; nominal in K.S.A. 79-32,110 with no indexing (rates may fall under the 79-32,110c revenue trigger).
|
std_deduction_single, std_deduction_mfj, std_deduction_hoh, std_deduction_aged_add_unmarried, std_deduction_aged_add_married, blind_std_add_unmarried, blind_std_add_married | Fixed in law: held at the rules-year amount in every later year. | Standard deduction $3,605 / $8,240 / $6,180 HOH for 2024 and after, plus $850 (single/HOH) or $700 (married) for each federal additional (age/blind) deduction; nominal in K.S.A. 79-32,119, no indexing.
|
personal_exemption_single, personal_exemption_mfj, personal_exemption_hoh, dep_exemption, dep_newborn_exemption | Fixed in law: held at the rules-year amount in every later year. | Personal exemption $9,160 ($18,320 joint), plus $2,320 per dependent, an additional $2,320 for a head of household and $2,320 per newborn (unborn-child exemption); nominal in K.S.A. 79-32,121 / 79-32,121b, no indexing.
|
cap_loss_limit, cap_loss_limit_mfs | Fixed in law: held at the rules-year amount in every later year. | Kansas starts from federal AGI, so the fixed IRC 1211(b) limit applies.
|
Enacted for later years, not applied by the projection
- Each August 15 from 2025, if prior-fiscal-year income/privilege tax receipts exceed FY2024 receipts adjusted for inflation and the budget stabilization fund is at least 15% of receipts, the excess is used to cut income tax rates (K.S.A. 79-32,110c). (2026+; conditional)
- K.S.A. 79-32,110c (Kansas Office of Revisor of Statutes, statute): Revenue-triggered rate reduction. Quoted: "the secretary shall calculate and publish the income tax and privilege tax rate reduction as a result of the excess". Checked 2026-10-12.
What the engine does not calculate, and known approximations
- Line 8 is the exact K.S.A. 79-32,110 schedule, not the $50-row tax table or the whole-dollar computation worksheet (at most $1.40 apart).
- pensionPublic is treated as fully exempt, as for KPERS, federal civil service and the other Schedule S line A14 plans; U.S. Railroad Retirement Board tier II and supplemental annuities go in railroadRetirementTier2 (tier I in socialSecurity, with railroadRetirementTier1). Public pensions from other states' systems are taxable in Kansas and should be entered as pensionPrivate.
- The extra exemption for a qualified disabled veteran is not calculated. Sources: 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28).
- The Kansas earned income tax credit (a share of the federal credit) is reported whole in refundableCredits (engine 1.12.0): the part the form applies against the tax (K-40 line 17) is not subtracted from tax, the rest refunded (line 22); netTax is the same either way. Sources: K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28).
- The exemption for a stillborn child (the Kansas personal exemption statute) is not calculated; a stillbirth is not an input. Sources: K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28).
- The Kansas tax on a lump-sum distribution taxed federally on Form 4972 (K-40 line 11, a share of that federal tax) is not calculated; such a distribution entered as iraDistributions is taxed at the ordinary rates instead. Sources: K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12).
- The KPERS modifications on Schedule S are not calculated: the addition of KPERS employee contributions (line A2; wages are taken as federal wages) and the subtraction of KPERS lump-sum distributions, including withdrawals of a rolled-over KPERS lump sum (lines A11 and A25). KPERS annuities entered as pensionPublic are exempt. Sources: K.S.A. 74-4923 (KPERS benefits exempt from taxes) (checked 2026-10-12); K.S.A. 79-32,117 (Kansas adjusted gross income of an individual; addition and subtraction modifications) (checked 2026-10-12).
- Interest on U.S. government obligations (Schedule S line A12) and interest on other states' municipal bonds (line A1) are not calculated: the inputs carry neither amount, so interest entered as ordinaryIncome is taxed in full. Sources: K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28).
- On a separate return, the additional standard deduction for the other spouse's 65-or-older or blind box is not calculated (it is allowed only when that spouse had no gross income and is not another taxpayer's dependent); only the filer's own boxes count. Sources: 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28).
- The Homestead refund (K-40H) and the property tax refunds for seniors (K-40PT) and for seniors and disabled veterans (K-40SVR) are not calculated: each is claimed on its own form. Sources: K.S.A. 79-32,119 (Kansas standard deduction) (checked 2026-10-12); K.S.A. 79-32,121 (Kansas exemptions) (checked 2026-10-12); 2025 Kansas individual income tax booklet (archived copy) (checked 2026-09-28).
What the engine does not calculate for any state (itemized deductions, credits beyond those listed, part-year residents, and more) is listed on the calculation order page.
Verification
Worksheet-tested 16 scenarios run through the JSON API follow Form K-40 lines 1-8 (2025 booklet IP25, whose amounts are statutory for 2026), with Schedule S lines A10 and A14, the Tax Table midpoint rows and the Tax Computation Worksheet; 8 more head-of-household and 65+ scenarios (formerly pending findings, resolved by engine 1.5.0) are asserted too.
- Golden scenarios (hand-computed expected tax, asserted to within $1):
G-KS1,KS-public-pension. - State-specific unit tests:
test_ks_public_pension_exempt,test_dependent_ages_and_phaseouts,test_ratio_rules,test_hoh_and_credit_gaps. - Structural tests covering every state: 8.
- State forms and worksheets followed in the test derivations: Form K-40 lines 1-8 (2025 IP25 booklet; 2026 amounts statutory, unchanged); Kansas Schedule S Part A lines A10 (Social Security) and A14 (KPERS / federal civil service / military retirement); 2025 Kansas Tax Table (midpoint rows, taxable income to $100,000); 2025 Tax Computation Worksheet (over $100,000); K-40 Worksheet - Standard Deduction for People 65 or Older and/or Blind; backend/tests/test_state_worksheets_2.c.
Social Security
Social Security benefits are fully exempt: none of the federally taxable amount enters the state base.
API value:
socialSecurityRule: "exempt". The engine's input is the federally taxable amount; income tests use the sum of the income components as the adjusted-gross-income proxy.