Your Kansas filing status must be the same as your Federal filing status. If your Federal filing status is "Qualifying Widow(er) with Dependent Child," select "Head of Household". If you and your spouse file a joint Federal return, you must file a joint Kansas return, even if one of you is a nonresident. If you and your spouse file separate Federal Income Tax returns, you must file separate Kansas returns.
Select this to amend your 2007 return. For previous years, complete the appropriate Form K-40 from the Department of Revenue for the year you are amending.
Amended returns must be filed within three years of when the original return was filed. If the amended return will result in a refund to you, the amended return may be filed within three years of when the original return was filed, or within two years from the date the tax was paid, whichever is later. You must file an amended Kansas return if:
If you are filing an amended return, you cannot change the filing status from "joint" to "separate" after the due date has passed for filing a separate return, (April 15th for calendar year taxpayers). If you did not file a Kansas return when you filed your original Federal return, and the Federal return has since been amended or adjusted, use the information on the amended or adjusted Federal return to complete your Kansas return.
Federal Audit: If you know that a previously filed return was not correct, or if your original return was adjusted by the IRS, amended return MUST be submitted within 180 days of the date the federal adjustments are paid, agreed to, or become final, whichever is earlier. Failure to properly notify the Director of Taxation within the 180 day period will cause the statute of limitation to remain open (The Department of Revenue could make assessments for as many years back as necessary.)
2006 Form K-40