Kansas 1099 State Filing Requirements — A Complete Guide

A thorough guide to understanding Kansas 1099 State Filing Requirements and Compliance.

Tax compliance is essential for managing a business. For those who make payments to non-employees, filing 1099 returns is typically required. In addition to filing with the IRS, there are specific 1099 filing requirements at the state level. In this article, we will take a closer look at the 1099 filing requirements in Kansas, including the deadlines and penalties for noncompliance.

1099 State Filing Requirements in Kansas

Businesses in Kansas need to adhere to the guidelines provided by the Kansas Department of Revenue. The following 1099 Series forms are required:

• 1099-NEC
• 1099-MISC
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-K
• 1099-OID
• W-2G

These forms report payments to non-employees and exclude salaries, wages, or tips. Meeting the deadlines for these forms is crucial to maintaining compliance with the Kansas Department of Revenue.

Reporting Threshold:

Kansas does not have specific thresholds for any 1099 forms except Form 1099-INT. If you earned $20 or more in interest during the tax year, you must file Form 1099-INT.

For other 1099 forms, Kansas follows the federal filing thresholds. Businesses (payers) need to evaluate and submit each Form 1099 according to the relevant federal threshold. The threshold values for each 1099 form are listed below:

Form 1099-NEC — $600

Form 1099-MISC — $600

Form 1099-K — $20,000

Form 1099-DIV -

• Paid $10 or more in money or other property for dividends and other distributions
• Paid $600 or more in money or other property as part of a liquidation.

Form 1099-R — $10

Form 1099-B — No threshold.

Form 1099-G — No threshold.

Form 1099-OID — $10

Form W-2G -

• $1200 or more from Bingo or slot machines
• $1500 or more from a keno game
• $5000 or more from a poker tournament
• Any other winnings of $600 or more or 300 times the amount wagered

Withholding Information

The Kansas Department of Revenue mandates that Form 1099 and W-2G be submitted directly to the state, regardless of whether state tax has been withheld.

Additional Filing Requirements

Kansas requires the filing of a Withholding Tax Reconciliation Form under the following circumstances:

• If payers file 1099s electronically, they must include Form KW-3(Annual Withholding Tax Return).
• If filing on paper, Form 1096 and Form KW-3 must be attached.

Learn more about the Kansas 1099 Filing Requirements in detail here

What is Form 1099 KW-3?

Form 1099 KW-3 is an Annual Withholding Tax Return used to report the total amount of tax withheld from wages and other payments that are reportable to Kansas.

Note: KW-3 returns must be submitted electronically. If there are more than 51 1099 returns, these must also be e-filed. For fewer than 51 returns, print and attach a copy of the e-filed KW-3.

Deadlines for filing Form 1099 in Kansas

The deadline for filing Form 1099 with the state of Kansas every year is January 31. If the due date falls on the weekends or federal holidays, the next business day will be considered the deadline. Businesses and payers must adhere to this timeframe to comply with state regulations.

Penalties for not filing and late filing 1099 with Kansas

The state of Kansas may impose penalties for the following reasons:

Late filing:

• If the 1099s are filed after the original deadline but before February 1 of the following year, 15% of taxes will be imposed as a penalty.
• If filed after February 1, the penalty will be 15% of taxes + 1% per month up to 24 months.

Late payment of taxes

• If the taxes are paid past the due date but before February 1 of the following year, 5% of taxes will be imposed as a penalty.
• If paid after Feb 1 but before September 1, 25% of taxes will be imposed as a penalty.
• If taxes are paid on or after September 1, 40% of taxes will be imposed as a penalty.

How to file Form 1099 with Kansas?

Businesses can choose between electronic filing (e-filing) and paper filing for 1099 forms with the State of Kansas. However, businesses submitting 51 or more 1099 forms must file them electronically.

To streamline the 1099 tax filing process, businesses can use services like TaxBandits. These services offer comprehensive features, including federal and state filing, distribution of recipient copies via mail or online, bulk filing for multiple returns, and TIN matching for accurate 1099 submissions. Ensuring compliance with Kansas 1099 filing requirements demands meticulous attention to detail and adherence to deadlines. With the right approach, businesses can achieve compliance and enjoy a seamless tax filing experience.