Pub. KS-1515 Tax Calendar of Due Dates

If there is a conflict between the law and information found in this publication, the law remains the final authority. Under no circumstances should the contents of this publication be used to set or sustain a technical legal position. A library of current policy information is also available on the Kansas Department of Revenue’s website at: ksrevenue.org

PDF printable copy is located here.

This publication lists the due dates of Kansas business and income tax returns. This month by-month listing will help you plan your personal and business record keeping tasks for the entire tax year. General information, including online services, is also included to make filing and paying Kansas taxes as easy and error free as possible. The income tax dates are based on a calendar year taxpayer so if your fiscal year is other than a calendar year, adjust the due dates accordingly. If any due date falls on a Saturday, Sunday or legal holiday, substitute the next regular workday. If you have questions or need assistance in registering or reporting Kansas taxes, please contact a customer service representative in our office.

TABLE OF CONTENTS


GENERAL INFORMATION

INCOME TAXES

Income tax returns are due the 15th day of the 4th month following the end of the tax year. For a calendar year taxpayer (tax year of January 1- December 31), the due date is April 15. An approved federal extension will also extend the Kansas due date. Estimated tax payments for all calendar year taxpayers except farmers and fishers are due on the 15th of April, June, September and January of the following tax year.

For most tax types, KDOR (Kansas Department of Revenue) offers electronic methods for filing and paying your taxes. These online services are safe, secure, accurate and free! For the most current electronic information, visit us at: https://www.ksrevenue.gov/iiwebfile.html.

BUSINESS TAXES

Retailers’ sales, compensating use, and most excise tax returns are due on the 25th of the month following the end of the reporting period. Reporting periods are assigned based upon the annual amount of tax paid — the greater the tax amount, the more frequent the filing basis. For more information regarding Kansas sales and use tax returns and due dates, refer to Pub. KS-1510, Kansas Sales Tax and Compensating Use Tax.

Due dates for withholding tax payments depends on the size of your payroll. The larger your payroll, the larger the Kansas withholding, and therefore the more frequently you will report and pay the tax. Kansas has five filing frequencies — annual, quarterly, monthly, semi-monthly, and quad-monthly. Each filing frequency has a different set of dates. For more information on these filing frequencies and dates, refer to Pub. KW-100, Kansas Withholding Tax.

By law, businesses are now required to submit their Sales, Compensating Use and Withholding Tax returns electronically. Kansas offers several electronic file and pay solutions – see our website at https://www.ksrevenue.gov/iiwebfile.html for the most up-to-date electronic information.

JANUARY

1

  • Prepaid LP Permit (Form MF-10)—annual

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (December 16-31)

15

  • Individual Estimated Income Tax Voucher (Form K-40ES)—Voucher 4
  • Individual Estimated Income Tax Voucher (Form K-40ES)—Farmers or Fishers
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (December)
  • Sand Royalty Return (Form SR-89)—(December)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (December)

20

  • Consumbable Materials tax monthly Report (Form EC-2) (December)
  • Mineral Tax Return - Coal (Form MT-13) (November)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (November)
  • Mineral Tax Return - Natural Gas (Form MT-05) (November)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—annual filers (previous year)
  • Consumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers (October-December)
  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (December)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—annual filers (previous year)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—quarterly filers (October-December)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (December)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (December)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (December)
  • Liquor Enforcement Tax Return (Form LE-3) / LE-3V) (December)
  • Motor Fuel Distributor Tax Return (Form MF-52) (December)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (December)
  • Motor Fuel Retailer Informational Return (Form MF-90) (December)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (December)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—annual filers (previous year)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers (October-December)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (December)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—annual filers (previous year)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers (October-December)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (December)
  • Tire Excise Tax Return (Form TE-1)—annual filers (previous year)
  • Tire Excise Tax Return (Form TE-1)—quarterly filers (October-December)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (December)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (December)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers (October-December)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—annual filers (previous year)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers (October-December)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (December)
  • Vehicle Rental Excise Tax Return (Form VR-1)—annual filers (previous year)
  • Vehicle Rental Excise Tax Return (Form VR-1)—quarterly filers (October-December)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (December)
  • Withholding Tax Deposit Report Return (Form KW-5)—annual filers (previous year)
  • Withholding Tax Deposit Report Return (Form KW-5)—quarterly filers (October-December)
  • Withholding Tax Deposit Report Return (Form KW-5)—semi-monthly filers (January 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4) (December)
  • Bingo Enforcement Tax Return (Form BI-1) (December)
  • Employer’s Annual Withholding Return (Form KW-3)
  • IFTA Tax Return (Form MF-85)—quarterly (October-December)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (December)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (December)
  • Wage and Tax Statements (Form W-2)—mail or distribute to each employee

FEBRUARY

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (January 16-31)

15

  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (January)
  • Retail Water Protection Fee Return (Form WP-1)—quarterly (October-December of previous year)
  • Sand Royalty Return (Form SR-89) (January)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (January)

20

  • Consumbable Material tax Monthly Report (Form EC-2) (January)
  • Mineral Tax Return - Coal (Form MT-13) (December)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (December)
  • Mineral Tax Return - Natural Gas (Form MT-05) (December)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (January)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (January)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (January)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (January)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (January)
  • Motor Fuel Distributor Tax Return (Form MF-52) (January)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (January)
  • Motor Fuel Retailer Informational Return (Form MF-90) (January)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (January)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (January)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (January)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (January)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (January)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (January)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (January)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (February 1-15)

28

  • Bingo Distributor Tax Return (Form BI-4) (January)
  • Bingo Enforcement Tax Return (Form BI-1) (January)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (January)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (January)

MARCH

1

  • Annual Information Return (Form 1096) with accompanying Information Returns (Form 1099)
  • Individual Income/Food Sales Tax Return (Form K-40)—farmers or fishers who did not file a K-40ES by Jan 15

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (February 16-28)

15

  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (February)
  • Sand Royalty Return (Form SR-89) (February)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (February)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (January)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (January)
  • Mineral Tax Return - Natural Gas (Form MT-05) (January)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (February)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (February)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (February)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (February)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (February)
  • Motor Fuel Distributor Tax Return (Form MF-52) (February)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (February)
  • Motor Fuel Retailer Informational Return (Form MF-90) (February)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (February)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (February)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (February)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (February)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (February)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (February)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (February)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (March 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4)—(February)
  • Bingo Enforcement Tax Return (Form BI-1)—(February)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (February)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (February)

APRIL

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjust your due dates accordingly.

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (March 16-31)

15

  • Corporation Estimated Income Tax (Form K-120ES)—Voucher 1 *
  • Corporation Income Tax Return (Form K-120) *
  • Fiduciary Estimated Voucher (Form K-41ES)—Voucher 1
  • Fiduciary Income Tax Return (Form K-41)
  • Homestead Refund Claim / Property Tax Relief Claim (Form K-40H / K-40PT)
  • Individual Estimated Income Tax (Form K-40ES)—Voucher 1
  • Individual Income Tax /Food Sales Tax Return (Form K-40)
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (March)
  • Local Intangibles Tax Return (Form 200)
  • Partnership or S Corporation Income Tax Return (Form K-120S) *
  • Privilege Estimated Tax (Form K-130ES)—Voucher 1 *
  • Privilege Tax Return (Form K-130) *
  • Sand Royalty Return (Form SR-89) (March)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (March)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (February)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (February)
  • Mineral Tax Return - Natural Gas (Form MT-05) (February)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers (January-March)
  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (March)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—quarterly filers (January-March)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (March)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (March)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (March)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (March)
  • Motor Fuel Distributor Tax Return (Form MF-52) (March)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (March)
  • Motor Fuel Retailer Informational Return (Form MF-90) (March)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (March)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers (January-March)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (March)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers (January-March)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (March)
  • Tire Excise Tax Return (Form TE-1)—quarterly filers (January-March
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  • Tire Excise Tax Return (Form TE-1)—monthly filers (March)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (March)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers (January-March)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers (January-March)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (March)
  • Vehicle Rental Excise Tax Return (Form VR-1)—quarterly filers (January-March)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (March)
  • Withholding Tax Deposit Report (Form KW-5)—quarterly filers (January-March)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (April 1-15)

30

  • Bingo Distributor Tax Return (Form BI-4) (March)
  • Bingo Enforcement Tax Return (Form BI-1) (March)
  • IFTA Tax Return (Form MF-85)—quarterly (January-March)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (March)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (March)

MAY

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (April 16-30)

15

  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (April)
  • Retail Water Protection Fee Return (Form WP-1)—quarterly (January-March)
  • Sand Royalty Return (Form SR-89) (April)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (April)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (April)
  • Mineral Tax Return - Coal (Form MT-13) (March)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (March)
  • Mineral Tax Return - Natural Gas (Form MT-05) (March)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (April)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (April)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (April)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (April)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (April)
  • Motor Fuel Distributor Tax Return (Form MF-52) (April)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (April)
  • Motor Fuel Retailer Informational Return (Form MF-90) (April)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (April)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (April)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (April)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (April)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (April)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (April)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (April)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (May 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4) (April)
  • Bingo Enforcement Tax Return (Form BI-1) (April)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (April)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (April)

JUNE

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (May 16-31)

15

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjust your due dates accordingly.

  • Corporation Estimated Income Tax (Form K-120ES)—Voucher 2 *
  • Fiduciary Estimated Voucher (Form K-41ES)—Voucher 2 *
  • Individual Estimated Income Tax (Form K-40ES)—Voucher 2
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (May)
  • Privilege Estimated Tax (Form K-130ES)—Voucher 2 *
  • Sand Royalty Return (Form SR-89) (May)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (May)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (April)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (April)
  • Mineral Tax Return - Natural Gas (Form MT-05) (April)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (May)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (May)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (May)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (May)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (May)
  • Motor Fuel Distributor Tax Return (Form MF-52) (May)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (May)
  • Motor Fuel Retailer Informational Return (Form MF-90) (May)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (May)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (May)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (May)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (May)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (May)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (May)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (May)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (June 1-15)

30

  • Bingo Distributor Tax Return (Form BI-4) (May)
  • Bingo Enforcement Tax Return (Form BI-1) (May)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (May)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (May)

JULY

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (June 16-30)

15

  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (June)
  • Sand Royalty Return (Form SR-89) (June)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (June)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (May)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (May)
  • Mineral Tax Return - Natural Gas (Form MT-05) (May)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (June)
  • Consumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers (April-June)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (June)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—quarterly filers (April-June)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (June)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (June)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (June)
  • Motor Fuel Distributor Tax Return (Form MF-52) (June)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (June)
  • Motor Fuel Retailer Informational Return (Form MF-90) (June)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (June)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (June)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers (April-June)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (June)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers (April-June)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (June)
  • Tire Excise Tax Return (Form TE-1)—quarterly filers (April-June)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (June)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers (April-June)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers (April-June)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (June)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (June)
  • Vehicle Rental Excise Tax Return (Form VR-1)—quarterly filers (April-June)
  • Withholding Tax Deposit Report (Form KW-5)—quarterly filers (April-June)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (July 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4) (June)
  • Bingo Enforcement Tax Return (Form BI-1) (June)
  • IFTA Tax Return (Form MF-85)—quarterly (April-June)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (June)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (June)

AUGUST

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (July 16-31)

15

  • Individual Income Tax - Calendar year taxpayers who have a federal four-month extension of time to file from the Internal Revenue Service
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (July)
  • Retail Water Protection Fee Return (Form WP-1)—quarterly (April-June)
  • Sand Royalty Return (Form SR-89) (July)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (July)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (June)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (June)
  • Mineral Tax Return - Natural Gas (Form MT-05) (June)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (July)
  • Dry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers (July)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (July)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (July)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (July)
  • Motor Fuel Distributor Tax Return (Form MF-52) (July)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (July)
  • Motor Fuel Retailer Informational Return (Form MF-90) (July)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (July)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (July)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (July)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (July)
  • Transient Guest Tax Return (Form TG-1 / TG-1V) (July)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (July)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (July)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (August 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4) (July)
  • Bingo Enforcement Tax Return (Form BI-1) (July)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (July)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (July)

SEPTEMBER

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjust your due dates accordingly.

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (August 16-31)

15

  • Corporation Estimated Income Tax (Form K-120ES)—Voucher 3 *
  • Fiduciary Estimated Voucher (Form K-41ES)—Voucher 3 *
  • Individual Estimated Income Tax (Form K-40ES)—Voucher 3
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (August)
  • Privilege Estimated Tax (Form K-130ES)—Voucher 3 *
  • Sand Royalty Return (Form SR-89) (August)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (August)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (July)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (July)
  • Mineral Tax Return - Natural Gas (Form MT-05) (July)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (August)
  • Dry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers (August)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (August)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (August)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (August)
  • Motor Fuel Distributor Tax Return (Form MF-52) (August)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (August)
  • Motor Fuel Retailer Informational Return (Form MF-90) (August)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (August)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (August)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (August)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (August)
  • Transient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers (August)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (August)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (August)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (September 1-15)

30

  • Bingo Distributor Tax Return (Form BI-4) (August)
  • Bingo Enforcement Tax Return (Form BI-1) (August)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (August)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (August)

OCTOBER

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (September 16-30)

15

  • Individual Income Tax - Calendar year taxpayers who have a federal six-month extension of time to file from the Internal Revenue Service
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (September)
  • Sand Royalty Return (Form SR-89) (September)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (September)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (August)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (August)
  • Mineral Tax Return - Natural Gas (Form MT-05) (August)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (September)
  • Consumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers (July-September)
  • Dry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers (September)
  • Dry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—quarterly filers (July-September)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (September)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (September)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (September)
  • Motor Fuel Distributor Tax Return (Form MF-52) (September)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (September)
  • Motor Fuel Retailer Informational Return (Form MF-90) (September)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (September)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (September)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers (July-September)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (September)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers (July-September)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (September)
  • Tire Excise Tax Return (Form TE-1)—quarterly filers (July-September)
  • Transient Guest Tax Return (Form TG-1 / TG-1V) (September)
  • Transient Guest Tax Return (Form TG-1 / TG-1)—quarterly filers (July-September)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers (July-September)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (September)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (September)
  • Vehicle Rental Excise Tax Return (Form VR-1)—quarterly filers (July-September)
  • Withholding Tax Deposit Report (Form KW-5)—quarterly filers (July-September)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (October 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4) (September)
  • Bingo Enforcement Tax Return (Form BI-1) (September)
  • IFTA Tax Return (Form MF-85)—quarterly (July-September)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (September)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (September)

NOVEMBER

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (October 16-31)

15

  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (October)
  • Retail Water Protection Fee Return (Form WP-1)—quarterly (July-September)
  • Sand Royalty Return (Form SR-89) (October)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (October)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (October)
  • Mineral Tax Return - Coal (Form MT-13) (September)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (September)
  • Mineral Tax Return - Natural Gas (Form MT-05) (September)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (October)
  • Dry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers (October)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (October)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (October)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (October)
  • Motor Fuel Distributor Tax Return (Form MF-52) (October)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (October)
  • Motor Fuel Retailer Informational Return (Form MF-90) (October)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (October)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (October)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (October)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (October)
  • Transient Guest Tax Return (Form TG-1 / TG-1V) (October)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (October)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (October)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (November 1-15)

30

  • Bingo Distributor Tax Return (Form BI-4) (October)
  • Bingo Enforcement Tax Return (Form BI-1) (October)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (October)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (October)

DECEMBER

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjust your due dates accordingly.

10

  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (November 16-30)

15

  • Corporation Estimated Income Tax (Form K-120ES)—Voucher 4 *
  • Fiduciary Estimated Voucher (Form K-41ES)—Voucher 4 *
  • Liquid Fuel Carrier Petroleum Products Report (Form MF-206) (November)
  • Privilege Estimated Tax (Form K-130ES)—Voucher 4 *
  • Sand Royalty Return (Form SR-89) (November)
  • Withholding Tax Deposit Report (Form KW-5)—monthly filers (November)

20

  • Consumable Material Tax Monthly Report (Form EC-2) (March)
  • Mineral Tax Return - Coal (Form MT-13) (October)
  • Mineral Tax Return - Crude Oil (Form MT-05a) (October)
  • Mineral Tax Return - Natural Gas (Form MT-05) (October)

25

  • Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers (November)
  • Dry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers (November)
  • Liquefied Petroleum Motor Fuel Tax Return (Form MF-202) (November)
  • Liquor Drink Tax Return (Form LD-1 / LD-1V) (November)
  • Liquor Enforcement Tax Return (Form LE-3 / LE-3V) (November)
  • Motor Fuel Distributor Tax Return (Form MF-52) (November)
  • Motor Fuel Manufacturer Tax Return (Form MF-111) (November)
  • Motor Fuel Retailer Informational Return (Form MF-90) (November)
  • Petroleum Products Inspection Report (Form MF-7 or MF-7A) (November)
  • Retailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers (November)
  • Retailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers (November)
  • Tire Excise Tax Return (Form TE-1)—monthly filers (November)
  • Transient Guest Tax Return (Form TG-1 / TG-1V) (November)
  • Vehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers (November)
  • Vehicle Rental Excise Tax Return (Form VR-1)—monthly filers (November)
  • Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (December 1-15)

31

  • Bingo Distributor Tax Return (Form BI-4) (November)
  • Bingo Enforcement Tax Return (Form BI-1) (November)
  • Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a) (November)
  • Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a) (November)

TAXPAYER ASSISTANCE

This publication is a general guide and will not address every situation. If you have questions or need additional information, please contact taxpayer assistance at the Kansas Department of Revenue.

Taxpayer Assistance Center Phone: 785-368-8222
Scott Office Building Fax: 785-291-3614
120 SE 10th Ave.
PO Box 3506
Topeka KS 66625-3506
Office hours are 8 a.m. to 4:45 p.m., Monday through Friday.

Walk-ins by appointment only. Please click here to schedule an appointment.

PUBLICATIONS

Below is a list of publications available on the Kansas Department of Revenue’s website. These publications contain instructions applicable to specific business industries and general information for all business owners.

  • Publication KS-1216, Kansas Business Tax Application
  • Publication KS-1220, Kansas Sales and Use Tax Refund
  • Publication KS-1221PEC, Kansas Sales and Use Tax Refund (for use by PEC entities)
  • Publication KS-1510, Kansas Sales Tax and Compensating Use Tax
  • Publication KS-1515, Kansas Tax Calendar of Due Dates
  • Publication KS-1520, Kansas Exemption Certificates
  • Publication KS-1525, Kansas Sales and Use Tax for Contractors, Subcontractors and Repairmen
  • Publication KS-1526, Kansas Business Taxes for Motor Vehicle Transactions
  • Publication KS-1527, Kansas Business Taxes for Political Subdivisions
  • Publication KS-1530, Kansas Tire Excise Tax
  • Publication KS-1540, Kansas Business Taxes for Hotels, Motels and Restaurants
  • Publication KS-1550, Kansas Business Taxes for Agricultural Industries
  • Publication KS-1560, Kansas Business Taxes for Schools and Educational Institutions
  • Publication KS-1700, Kansas Sales & Use Tax Jurisdiction Code Booklet
  • KW-100, Kansas Withholding Tax Guide

STATE SMALL BUSINESS WORKSHOPS

As part of our commitment to provide tax assistance to the business community, Tax Specialists within the Kansas Department of Revenue conduct small business workshops on Kansas taxes at various locations throughout Kansas. Whether you are a new business owner, an existing business owner, or an accountant, these workshops will give you the tools and understanding necessary to make Kansas taxes easier and less time consuming for you. Topics covered include filing and reporting requirements and methods, what is taxable, what is exempt and how to work with the department in collecting and remitting Kansas taxes.

For a schedule of our workshops, click here. Pre-registration is required and a fee may be charged by the sponsoring Small Business Development Center (SBDC).