Kansas

No Kansas estate tax for decedents dying after Dec 31 2009

“The Kansas Legislature has not enacted any estate tax provisions which apply to the estates of decedents dying after December 31, 2009. As a result, no tax is or will be due from these estates.”

Note: PDF fetched; spacing artifacts normalized (words unchanged). Old hint cite K.S.A. 79-15,100 wrong: notice cites K.S.A. 79-15,201 et seq., self-repealed Jan 1 2010 per K.S.A. 79-15,253.

Kansas income tax rates are 5.2% (to $46,000 MFJ) and 5.58% (above $46,000 MFJ)

“A tax is hereby imposed upon the Kansas taxable income of every resident individual... (1) Married individuals filing joint returns... (B) For tax year 2024, and all tax years thereafter: If the taxable income is: The tax is: Not over $46,000 5.2% of Kansas taxable income Over $46,000 $2,392 plus 5.58% of excess over $46,000”

Note: SB 1 (2024) collapsed three brackets to two, retroactive to TY2024; the schedule applies to TY2025 unchanged. Rate cuts below 5.2%/5.58% are possible under surplus-trigger provisions in Kansas law. Combined MFJ shelter: $8,240 standard deduction + $18,320 personal exemption = $26,560.

Kansas combined shelter (standard deduction + personal exemption) is $26,560 MFJ

“(1) In the case of married individuals filing a joint return, a personal exemption of $18,320; (2) in the case of all other individuals with a filing status of single, head of household or married filing separate, a personal exemption of $9,160;”

Note: Companion K.S.A. 79-32,119 (https://kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/): 'the standard deduction amount... shall be as follows: Single individual filing status, $3,605; married filing status, $8,240; and head of household filing status, $6,180.' Combined MFJ shelter: $8,240 + $18,320 = $26,560.

IRC §1212(b): capital losses carry forward only for non-corporate taxpayers; no carryback

“In the case of a taxpayer other than a corporation, if there is a net capital loss for any taxable year: (1) the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year, and (2) the excess of the net long-term capital loss over the net short-term capital gain for such year shall be a long-term capital loss in the succeeding taxable year.”

Note: IRC §1212(b) limits non-corporate taxpayers to carrying losses forward only ('succeeding taxable year'). IRC §1212(a), which allows a 3-year carryback, applies only to corporations. For conformity states, the federal carryforward amount flows to the state return unchanged.

KS exempts KS-issued bonds; out-of-state muni bond interest is a Kansas income addition per KSA 79-32,117(b)(ii)

“Interest income less any related expenses directly incurred in the purchase of state or political subdivision obligations, the interest income from which is not subject to federal income tax: Provided, That this modification shall not apply to interest income from obligations of the state of Kansas or obligations of any municipality or political subdivision of the state of Kansas.”

Note: KSA 79-32,117(b)(ii): the addition applies to out-of-state muni bonds. §(c)(xii) provides a subtraction for KS bonds.

KS exempts KS-issued bonds; out-of-state muni bond interest is a Kansas income addition per KSA 79-32,117(b)(ii)

“Interest income less any related expenses directly incurred in the purchase of state or political subdivision obligations, the interest income from which is not subject to federal income tax: Provided, That this modification shall not apply to interest income from obligations of the state of Kansas or obligations of any municipality or political subdivision of the state of Kansas.”

Note: KSA 79-32,117(b)(ii): the addition applies to out-of-state muni bonds. §(c)(xii) provides a subtraction for KS bonds.

Kansas conforms to IRC §1400Z-2 QOZ gain deferral and exclusion

“Kansas taxable income of individuals means federal adjusted gross income as defined in the federal internal revenue code, as amended and in effect for the taxable year.”

Note: Kansas rolling IRC conformity (§79-32,117(a)) incorporates §1400Z-2 without modification.

Kansas conforms to IRC §1202 QSBS gain exclusion

“79-32,117. Kansas adjusted gross income of an individual; addition and subtraction modifications. (a) The Kansas adjusted gross income of an individual means such individual's federal adjusted gross income for the taxable year, with the modifications specified in this section.”

Note: K.S.A. 79-32,117 starts from federal AGI and lists no §1202 addback among its modifications, so federally excluded QSBS gain never enters the Kansas base.

Kansas Schedule S instructions explicitly name FNMA and FHLMC as taxable; both cannot be entered on the federal interest deduction line

“Interest from the following are taxable to Kansas and may NOT be entered on this line: Federal National Mortgage Association (FNMA), Government National Mortgage Association (GNMA), Federal Home Loan Mortgage Corporation (FHLMC).”

Note: Kansas DOR names FNMA and FHLMC by both full name and acronym, side by side, explicitly instructing filers they 'may NOT' enter these on the deductible federal interest line. FHLB is on the exempt side of the same schedule (federal mandate).

Kansas income tax rates are 5.2% (to $46,000 MFJ) and 5.58% (above $46,000 MFJ)

“A tax is hereby imposed upon the Kansas taxable income of every resident individual... (1) Married individuals filing joint returns... (B) For tax year 2024, and all tax years thereafter: If the taxable income is: The tax is: Not over $46,000 5.2% of Kansas taxable income Over $46,000 $2,392 plus 5.58% of excess over $46,000”

Note: SB 1 (2024) collapsed three brackets to two, retroactive to TY2024; the schedule applies to TY2025 unchanged. Rate cuts below 5.2%/5.58% are possible under surplus-trigger provisions in Kansas law. Combined MFJ shelter: $8,240 standard deduction + $18,320 personal exemption = $26,560.

U.S. Treasury interest exempt from Kansas income tax: 31 U.S.C. §3124(a) prohibits state taxation of U.S. government obligations

“Stocks and obligations of the United States Government are exempt from taxation by a State or political subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the interest on the obligation, or both, to be considered in computing a tax.”

Note: 31 U.S.C. §3124(a) preempts state income taxation of U.S. government obligations. Covers T-bills, T-notes, T-bonds, TIPS, and I-bonds. Most states allow a deduction or subtraction by statute cross-referencing this federal preemption.

FHLB and FFCB bond interest exempt from Kansas income tax: federal enabling statutes mandate state tax exemption

“Any security issued under this chapter by a Federal home loan bank, including the stock thereof, shall be exempt from taxation, except taxes upon real estate, by any State, county, municipality, or local taxing authority.”

Note: 12 U.S.C. §1433 (FHLB) and 12 U.S.C. §2023 (FFCB/Farm Credit Act) both mandate state tax exemption for securities issued under their chapters. Contrasts with FNMA (12 U.S.C. §§1719(e), 1723a(c)) and FHLMC (12 U.S.C. §1455(a)) which have no bondholder exemption statute and whose interest is taxable by income-tax states.

Farm Credit Act: notes, bonds, debentures, and other obligations of Farm Credit Banks are instrumentalities of the United States exempt from all State, municipal, and local taxation

“The mortgages held by the Farm Credit Banks and the notes, bonds, debentures, and other obligations issued by the banks shall be considered and held to be instrumentalities of the United States and, as such, they and the income therefrom shall be exempt from all Federal, State, municipal, and local taxation, other than Federal income tax liability of the holder thereof under the Public Debt Act of 1941 (31 U.S.C. 3124).”

Note: 12 U.S.C. §2023 explicitly covers 'the income therefrom' (i.e., interest payments to bondholders), exempting it from all State and local taxation. The only carve-out is federal income tax on the holder. Parallel to 12 U.S.C. §1433 (FHLB Act), which exempts FHLB securities from state taxation. Together §1433 and §2023 mandate state and local tax exemption for both FHLB and FFCB bond interest. Shared across all jurisdictions: a single object reference satisfies buildCitationIndex() identity check.

IRC §1212(b): capital losses carry forward only for non-corporate taxpayers; no carryback

“In the case of a taxpayer other than a corporation, if there is a net capital loss for any taxable year: (1) the excess of the net short-term capital loss over the net long-term capital gain for such year shall be a short-term capital loss in the succeeding taxable year, and (2) the excess of the net long-term capital loss over the net short-term capital gain for such year shall be a long-term capital loss in the succeeding taxable year.”

Note: IRC §1212(b) limits non-corporate taxpayers to carrying losses forward only ('succeeding taxable year'). IRC §1212(a), which allows a 3-year carryback, applies only to corporations. For conformity states, the federal carryforward amount flows to the state return unchanged.

Kansas income tax rates are 5.2% (to $46,000 MFJ) and 5.58% (above $46,000 MFJ)

“A tax is hereby imposed upon the Kansas taxable income of every resident individual... (1) Married individuals filing joint returns... (B) For tax year 2024, and all tax years thereafter: If the taxable income is: The tax is: Not over $46,000 5.2% of Kansas taxable income Over $46,000 $2,392 plus 5.58% of excess over $46,000”

Note: SB 1 (2024) collapsed three brackets to two, retroactive to TY2024; the schedule applies to TY2025 unchanged. Rate cuts below 5.2%/5.58% are possible under surplus-trigger provisions in Kansas law. Combined MFJ shelter: $8,240 standard deduction + $18,320 personal exemption = $26,560.

Kansas income tax: MFJ bracket threshold is exactly double Single threshold (marriage neutral)

“(1) Married individuals filing joint returns... (B) For tax year 2024, and all tax years thereafter: If the taxable income is: The tax is: Not over $46,000 5.2% of Kansas taxable income Over $46,000 $2,392 plus 5.58% of excess over $46,000 ... (2) All other individuals... (B)... Not over $23,000 5.2% of Kansas taxable income Over $23,000 $1,196 plus 5.58% of excess over $23,000”

Note: K.S.A. 79-32,110(a): the MFJ threshold ($46,000) is exactly double the single threshold ($23,000), with the same 5.2%/5.58% rates, so the schedule is marriage neutral.

Kansas recomputes a migrating resident's capital-loss carryforward on an in-state basis (structural inference)

“NONRESIDENTS. If you are not a resident of Kansas but received income from Kansas sources, you must file a Kansas return regardless of the amount of income received from Kansas sources (see Kansas Source Income as provided in Schedule S Part B Instructions).”

Note: The 2025 Kansas individual income tax booklet taxes nonresidents only on Kansas-source income (Schedule S Part B) and prorates the tax by the nonresident percentage, so nonresident/part-year income is recomputed on an in-state-source basis and an imported pre-residency federal section 1212 carryforward is recalculated rather than imported in full. Quote verbatim from the live Kansas DOR booklet (fetched via curl). No published guidance addresses the imported carryforward directly, so that application remains a structural inference.