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Kansas 1099 1099 State Filing Requirements for 2026TY

File Kansas 1099 forms with 1099Online. We support Kansas filers with bulk uploads, real-time TIN matching, and secure recipient delivery.

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Kansas OBBBA Conformity

Kansas is generally a rolling conformity state. This means that applicable federal tax changes, including provisions under the One Big Beautiful Bill Act (OBBBA), will automatically flow through to Kansas taxable income unless the state legislature passes a specific decoupling statute. However, Kansas 1099 filing requirements, withholding rules, reporting thresholds, and filing procedures are governed separately by the Kansas Department of Revenue and should be followed independently of federal OBBBA changes.

1099 Forms Required by Kansas

Kansas participates in the CF/SF program for eligible information returns. If you are required to file an information return with the federal government, you generally do not need to submit those returns separately with the Kansas Department of Revenue (KDOR). However, any form reporting Kansas income tax withholding must be filed directly with KDOR and included with the payer’s annual Form KW-3 reconciliation, regardless of federal rules or program participation. The state requires the following forms when applicable:

Form 1099-NEC

Nonemployee compensation paid to contractors and other service providers.

Form 1099-MISC

Miscellaneous payments, such as rent, royalties, awards, and prizes.

Form 1099-K

Payment card and third-party network transactions.

Form 1099-INT & 1099-DIV

Interest, dividends, and certain distributions.

Form 1099-R

Distributions from retirement plans, pensions, or annuities.

Form 1099-B

Proceeds from broker and barter exchange transactions.

Form 1099-G

Certain government payments (such as unemployment compensation).

Other Forms

Forms 1099-OID, 1099-PATR, 1099-S, 1098, 5498, and W-2G when Kansas-source income is reported.

Kansas 1099 Filing Methods: Direct vs. CF/SF

While Kansas participates in the IRS Combined Federal/State Filing (CF/SF) program, it can only be used if no state income tax was withheld. If any Kansas income tax was withheld, you cannot use the CF/SF program to satisfy your state obligations; you must file directly with the state. Additionally, Kansas enforces a mandatory electronic filing threshold, if submitting 51 or more W-2 or 1099 records.

Form type Withholding Condition Reporting Threshold Filing Method
1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, 1099-PATR, 1099-S, 1098, 5498, W-2G Kansas tax withheld More than $0 Direct filing with KDOR
1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID, 1099-PATR, 1099-S, 1098, 5498, W-2G No Kansas tax withheld Meets the applicable federal threshold IRS CF/SF may satisfy Kansas filing requirement

Kansas 1099 Filing Deadlines For 2026TY

Kansas information returns and reconciliation forms are due on January 31 following the close of the tax year. For the 2026 Tax Year, January 31, 2027, falls on a Sunday. Consequently, the deadline automatically rolls forward to the next business day: February 1, 2027.

Form Type / Scenario Withholding Condition Submission Channel Due Date
1099s with Kansas Withholding State tax withheld Direct Filing to KDOR + Form KW-3 February 1, 2027
1099s without Withholding No state tax withheld Filed via IRS CF/SF Program February 1, 2027
Discontinued Business / Closed Account Account closed mid-year Final KW-3, W-2s, and 1099s Within 30 days after the end of the month in which the business closed.

Form KW-3: Annual Withholding Tax Return

Form KW-3 serves as the mandatory state-level reconciliation and transmittal return for all Kansas withholding tax accounts.

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What it Reports

The total amount of Kansas income tax withheld from W-2s and applicable 1099 forms, reconciled with the annual withholding deposits and credits.

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When it is Required

File Form KW-3 if you maintain an active Kansas withholding account or if you file applicable 1099 returns that report Kansas tax withholding.

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Filing Portal

Form KW-3 must be submitted electronically through the Kansas Customer Service Center (WebTax).

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1099Online Assistance

For a smooth filing season, platforms like 1099Online can help automate the compilation and submission of your state data alongside the required Form KW-3 withholding details.

Who Needs to File 1099 Forms in Kansas?

Businesses and other payers that make reportable Kansas-related payments are required to file Forms 1099.

If Kansas income tax was withheld from a payee, the payer must file the applicable Form 1099 directly with the Kansas Department of Revenue. If no Kansas income tax was withheld, an eligible information return that was submitted and coded for Kansas through the IRS Combined Federal/State Filing Program may satisfy the Kansas filing requirement.

Information Required to File 1099 Forms with Kansas

Before logging into the KDOR WebTax portal, ensure you have collected the following details:

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Kansas Withholding Tax Account Number

This unique 15-digit number issued by the state (required for returns with withholding).

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Payer & Recipient Details

Legal names, physical addresses, and TIN (either EIN or SSN).

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State Income

The total Kansas-source income, payment amount or other reportable amounts.

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Kansas Tax Withheld

The total amount of state income tax withheld from the payments.

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Electronic Formatting

If utilizing bulk upload tools, files must strictly comply with Kansas’s K-99MT Pub. 1220-format specifications or the state-defined K-99CSV format.

Browse All State Filing Requirements

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its specific 1099 filing requirements, deadlines, and forms.

FAQs: Kansas 1099 State Filing Requirements

Yes. If you are required to submit the information return to the IRS, Kansas still requires filing. If there is no withholding, this requirement is usually met through the IRS CF/SF program.

No. Any return reporting Kansas withholding must be filed directly with KDOR through KDOR’s electronic filing option and reconciled using Form KW-3.

Form KW-3 is Kansas's Annual Withholding Tax Return. It is used to reconcile all annual state income tax withholding payments and acts as the official transmittal form for W-2 and 1099 submissions.

The deadline is February 1, 2027. While the standard due date is January 31, the weekend rollover rule extends the filing date to Monday because January 31 falls on a Sunday.

Electronic filing is mandatory if you submit 51 or more records for any single information return type. Paper submissions or physical media are not required for high-volume filers.

Yes. 1099Online supports the filing of corrected Kansas 1099 forms. We help you format corrected 1099 returns and updated KW-3 transmittal details to submit directly to the Kansas DOR.

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