Total Kansas Exempt Add all amounts and enter result in the Total Kansas Exe d information for all persons claimed as dependents. Do NOT in e (please print) Date of Birth (MMDDYYYY) il to: Kansas Income Tax, Kansas Dept. of Revenue Box 750260, Topeka, KS 66699-0260 2025 KANSAS INDIVIDUAL INCOME TAX Your First Name _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ to 00 00 00 00 00 00 00 00 Initial Last Name Enter the first four letters of your last name. Use ALL CAPITAL letters. Your Social Security Number Spouse’s First Name Initial Last Name Enter the first four letters of your spouse‘s last name. Use ALL CAPITAL letters. Spouse‘s Social Security Number Mailing Address (Number and Street, including Rural Route) School District No. City, Town, or Post Office State Zip Code County Abbreviation If your name or address has changed since last year, mark an —X“ in this box. If taxpayer (or spouse if filing joint) died during this tax year, mark an —X“ in this box. Daytime Telephone Number Amended Return (Mark ONE) If this is an AMENDED 2025 Kansas return mark one of the following boxes: Amended affects Kansas only Amended Federal tax return Adjustment by the IRS Filing Status (Mark ONE) Single Married filing joint (Even if only one had income) Married filing separate Head of household (Do not mark if filing a joint return) Residency Status (Mark ONE) Resident Part-year resident from (Complete Sch. S, Part B) Nonresident (Complete Sch. S, Part B) Check One Box (This selection must match your Filing Status from above) Married individuals filing a joint return, check the box to the left, enter —2“ in the box to the right and enter $18,320 in the currency box. OR Married individuals filing a separate return, individuals with a filing status of Single, or Head of Household, check the box to the left, enter —1“ in the box to the right and $9,160 in the currency box. If Filing Status above is Head of Household, enter $2,320 in the currency box to the right. If not, leave blank. Exemptions and Dependents Enter the number of individuals you may claim as a dependent in the first box, multiply by $2,320 and enter total in the currency box to the right. Do NOT include yourself or your spouse. X $2,320 = Additional Exemptions Enter the number of children you may claim as a dependent who were born in this tax year in the first box, multiply by $2,320 and enter total in the currency box to the right. X $2,320 = An additional exemption is allowed for the parent(s) of a child who is stillborn during this tax year. Enter the total number of exemptions in the first box, multiply by $2,320 and enter total in the currency box to the right. X $2,320 = Disabled Veteran Personal Exemption allowance. In the first box, enter the total number of disabled veterans being claimed including yourself. Multiply by $2,320 and enter total in the currency box to the right. X $2,320 = ions Total Kansas Exemption Amount mption Amount Box. Also enter this same amount on page 2, line 5 of this form. Enter the requeste clude you or your spouse. Enclose separate schedule if necessary. Nam Relationship Social Security Number Ma PO K-40 Page 1 114525 K- 40 DO NOT STAPLE

. .................. ............................................................................................................ ) .... ........... ) .............................................................................................. .......................................... ................................................................... 8 9 ....................... ...................................................................................... 10 11 ........................ 12 ..... 0) .............. .... ................................................ ................................................ ................... .................. ................................................. ....................................................................................................... ............................................................................ ................................................................................. ..................................................................... ....................................................... ................................................ 6. Total deductions (add lines 4 and 5) 7. Taxable income (subtract line 6 from line 3; if less than zero, enter 0) tation 8. Tax (from Tax Tables or Tax Computation Schedule) 9. Nonresident percentage (from Schedule S, line B23; or if 100%, enter 100.0000) 10. Nonresident tax (multiply line 8 by line 9) 11. Kansas tax on lump sum distributions (residents only - see instructions) 12. TOTAL INCOME TAX (residents: add lines 8 & 11; nonresidents: enter amount from lin 13. Credit for taxes paid to other states (see instructions; enclose return(s) from other sta ...................... . . . 24 .. . 21 . .. .................... ..................... ................ ................. .................. ................ ............... ... 16 ... 15 ... 14 .. ... 17 ............... .............. ............. .................. t ....... es) .. 14. Credit for child and dependent care expenses (residents only - see instructions) 15. Other credits (enclose all appropriate credit schedules) 16. Subtotal (subtract lines 13, 14 and 15 from line 12) 17. Earned income tax credit (from worksheet on page 8 of instructions) 18. Total tax balance (subtract line 17 from line 16; cannot be less than zero) lding nts return, ines 26 19. Kansas income tax withheld from W-2s and/or 1099s 20. Estimated tax paid 21. Amount paid with Kansas extension 22. Refundable portion of earned income tax credit (from worksheet, page 8 of instructi ) ...... ons 23. Refundable portion of tax credits 24. Payments remitted with original return 25. Credit for tax paid on the K-120S (enclose K-9) 26. Overpayment from original return (see instructions) 00 K-40 Page 2 114225 ENTER AMOUNTS IN WHOLE DOLLARS ONLY ................. ) ) ....................................... . Income Shade the box for negative amounts. Example: ........ 4 A) ........................ 5 ) ..................................... 33 e) .......... 34 ) ......................... 35 ) ................................. 36

...................................................................................... 37 D . .................................................................................... 39 D .

.................................................................. 43 ) ................................. 00 00 00 00 00 00 00 00 00 00 00 41 19 00 20 00 00 00 00 00 00 00 00 00 00 00 00 00 22 23 25 26 27 28 29 30 31 32 13 00 00 00 00 00 00 18 00 00 00 00 00 00 6 00 7 42 2 1 3 00 00 00 1. Federal adjusted gross income (as reported on your federal income tax return 2. Modifications (from Schedule S, line A27; enclose Schedule S 3. Kansas adjusted gross income (line 2 added to or subtracted from line 1 Deductions 4. Standard deduction OR itemized deductions (if itemizing, complete Kansas Schedule 5. Exemption allowance (From Total Kansas Exemption Amount, front of this form Tax Compu e 1 Credits Withho and Payme If this is an AMENDED complete l 24, 25 and 27. Total refundable credits (add lines 19 through 25; then subtract line 26) Balance Due 28. Underpayment (if line 18 is greater than line 27, enter the difference here 29. Interest (see instruction 30. Penalty (see instructions 31. Estimated Tax Penalty Mark box if engaged in commercial farming or fishing in 2025 32. AMOUNT YOU OWE (add lines 28 through 31 and any entries on lines 35 through 42 Overpayment You may donate to any of the programs on lines 35 through 42. The amount you enter will reduce your refund or increase the amount you owe. 33. Overpayment (if line 18 is less than line 27, enter the difference her 34. CREDIT FORWARD (enter amount you wish to be applied to your 2026 estimated tax 35. CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program 36. SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM 37. BREAST CANCER RESEARCH FUN 38. MILITARY EMERGENCY RELIEF FUND 39. KANSAS HOMETOWN HEROES FUN 40. KANSAS CREATIVE ARTS INDUSTRY FUND 41. LOCAL SCHOOL DISTRICT CONTRIBUTION FUND chool District Number 42. KANSAS HISTORIC SITE CONTRIBUTION FUND ric Site Number 43. REFUND (subtract lines 34 through 42 from line 33 I authorize the Director of Taxation or the Director’s designee to discuss my return and enclosures with my preparer. I declare under the penalties of perjury that to the best of my knowledge this is a true, correct, and complete return. Taxpayer Signature Date Spouse Signature (If married filing joint) Date Signature of preparer other than taxpayer Phone number of preparer Tax Preparer’s PTIN, EIN or SSN ENCLOSE any necessary documents with this form. DO NOT STAPLE.

For a fast refund, file electronically! Balance due? Pay electronically and choose your payment date. See back cover for details. ksrevenue.gov 2025 Individual Income Tax

In This Booklet General Information.................................................. 3 K-40 Instructions....................................................... 6 Schedule S Instructions............................................ 11 Schedule A Instructions.............................................14 Schedule K-210 Instructions.....................................17 Forms (K-40, Sch S and Sch A)................................19 Tax Table................................................................... 25 Tax Computation Worksheet.....................................34 Taxpayer Assistance..................................Back Cover Electronic Options......................................Back Cover Important Information Due date for filing - April 15, 2026 is the due date for filing 2025 income tax returns. See page 4. Kansas Standard Deduction - The following amounts will be the standard deduction for most people in tax year 2025 to enter on line 4: Single........................................... $3,605 Married Filing Joint....................... $8,240 Head of Household...................... $6,180 Married Filing Separate................ $4,120 Exemptions and Dependents - if your filing status is married filing joint the exemption allowance is $18,320. If your filing status is single, head of household, or married filing separate, the exemption allowance is $9,160. A personal exemption of $2,320 for each dependent for which you are entitled to a deduction for this taxable year for federal income tax purposes, shall be allowed for Kansas. Additional Exemptions An additional personal exemption of $2,320 will be allowed for each child born in this tax year. A personal exemption of $2,320 will be allowed for the birth of a child in this tax year that does not result in a live birth (known as stillbirth). An additional exemption allowance of $2,320 will be allowed for each qualified disabled veteran. Personal Exemption for Disabled Veterans - Any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption. Piping Plovers are a small shorebird that nest on sparsely vegetated sandbars, shorelines, and wetland flats. Their numbers have been declining nationally over the last 50 years due to modification of these breeding habitats. The good news? There are ways you can help! If you find a Piping Plover, report it to Kansas Department of Wildlife and Parks (rare.species@ks.gov). Keep an eye out for their well-camouflaged nests while exploring sandy areas near water and give the birds and nests plenty of space. The Chickadee Checkoff supports projects focused on habitat improvement for this and many other Great Plains species in Kansas. The Chickadee Checkoff program also supports outreach and education efforts to get more people outside to observe and enjoy native wildlife like the Piping Plover. Be a Force for Nature - donate to the Chickadee Checkoff this year on your individual income tax return. Photo Credit: Henry Coddington Page 2

Page 3 GENERAL INFORMATION If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday. Who Must File a Return You must file a Kansas individual income tax return to receive any refund of taxes withheld, regardless of the amount of total income. Kansas law provides that if a husband or wife is a resident of Kansas while the other is a nonresident of Kansas, and file a Married Filing Joint federal return, they must file a Married Filing Joint Kansas return and file as “nonresidents” of the state of Kansas. KANSAS RESIDENTS. A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of where they are employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident. If you were a Kansas resident for the entire year, you must file a Kansas individual income tax return if: 1) you are required to file a federal income tax return; or, 2) your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance. The minimum filing requirements are shown in the following table. If you are not required to file a federal return, you may use this table to determine if you are required to file a Kansas return. For example, if your filing status is single, and you are over 65, you need not file a Kansas return unless your gross income is over $13,615. A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $26,560. A Kansas resident must file if he or she is: And gross income is at least: Single Under 65..................................................................................................................$ 12,765 65 or older or blind...................................................................................................$ 13,615 65 or older and blind................................................................................................$ 14,465 Married Under 65 (both spouses).........................................................................................$ 26,560 Filing Joint 65 or older or blind (one spouse).............................................................................$ 27,260 65 or older or blind (both spouses)..........................................................................$ 27,960 65 or older and blind (one spouse)..........................................................................$ 27,960 65 or older or blind (one spouse) and 65 or older and blind (other spouse)............$ 28,660 65 or older and blind (both spouses).......................................................................$ 29,360 Head of Under 65..................................................................................................................$ 17,660 Household 65 or older or blind...................................................................................................$ 18,510 65 or older and blind................................................................................................$ 19,360 Married Under 65..................................................................................................................$ 13,280 Filing Separate 65 or older or blind...................................................................................................$ 13,980 65 or older and blind................................................................................................$ 14,680 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). If your employer withheld Kansas taxes from your wages in error, you must also file a Kansas return in order to receive a refund, even though you had no income from Kansas sources. A letter from your employer on company letterhead and signed by an authorized company official explaining the error must accompany your return. The letter must state the amount of wages and withholding applicable to Kansas. PART-YEAR RESIDENTS. You are considered a part-year resident of Kansas if you were a Kansas resident for less than 12 months during the tax year. As a part-year resident, you must include the dates that you were a resident in Kansas on Form K-40 and complete Part B of Schedule S. MILITARY PERSONNEL. The active and reserve duty service pay of military personnel is taxable ONLY to your state of legal residency, no matter where you are stationed during the tax year. If your home of record on your military records is Kansas, and you have not established residency in another state, you are still a Kansas resident and all of your income, including your military compensation, is subject to Kansas income tax. If you are a nonresident of Kansas but are stationed in Kansas due to military orders, you must file a Kansas return if you received income from Kansas sources. Only income from Kansas sources is used to determine the Kansas income tax due for nonresident military service members. Nonresident service members will subtract out the amount of their military compensation on Schedule S, line A15. Kansas income for services performed by a non-military spouse of a nonresident military service member is exempt from Kansas income tax. To qualify for this exemption, the non-military spouse must be residing in Kansas solely because the military service member is stationed in Kansas under military orders. Non-military spouses of service members stationed in Kansas will subtract out their Kansas source income on Schedule S, line A15. NATIVE AMERICAN INDIANS. Income received by native American Indians that is exempt from federal income tax is also exempt from Kansas income tax. Income earned by a native American Indian residing on his/her tribal reservation is exempt from Kansas income tax only when the income is from sources on his/her tribal reservation. If any such income is included in the federal adjusted gross income, it is subtracted on Schedule S, line A25.

Page 4 If your 2025 return is based on a calendar year, it must be filed and the tax paid no later than April 15, 2026. If your Kansas return is based on a fiscal year, it is due the 15th day of the 4th month following the end of your fiscal year. The instructions in this booklet apply to a calendar year filer. AMENDED RETURNS: If the amended return will result in a refund to you, the amended return must be filed within three (3) years of when the original return was filed (including extensions allowed) or within two (2) years from the date the tax was paid, whichever is later. Mail your Kansas individual income tax return to the following address: INDIVIDUAL INCOME TAX KANSAS DEPARTMENT OF REVENUE PO BOX 750260 TOPEKA, KS 66699-0260 WebFile is a simple, secure, fast and free Kansas electronic filing option. See back cover for details! Due to the sensitivity of the Kansas Department of Revenue’s imaging equipment for tax return processing, only an original preprinted form or an approved computer-generated version of the K-40, Schedule S, Schedule A and K-40V should be filed. Do not send the Kansas Department of Revenue a copy of your form. Kansas income tax forms are available by calling or visiting our office (see back cover). Forms that do not contain colored ink for imaging purposes can be downloaded from our website at: ksrevenue.gov If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file. If you filed federal Form 4868 with the IRS for an automatic extension to file, enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return. Kansas does not have a separate extension request form. If you are entitled to a refund, an extension is not required. To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V) and mark the box indicating an extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will owe interest and penalty on any balance due. If you file Form K-40 using a Kansas address, you do not need to include a copy of your federal return. However, keep a copy as it may be requested by the Kansas Department of Revenue at a later date. If your Form K-40 shows an address other than Kansas, you must enclose a copy of your federal return (1040, applicable Schedules A through F and Schedules 1-3) with your Kansas return. Income tax information disclosed to the Kansas Department of Revenue, either on returns or through department investigation, is held in strict confidence by law. The Kansas Department of Revenue, the Internal Revenue Service, and several other states have an agreement under which some income tax information is exchanged. This is to verify the accuracy and consistency of information reported on federal and Kansas income tax returns. In cases where husband and wife file as married filing joint for Kansas and one spouse is relieved of federal liability by the IRS under 26 U.S.C. 6013(e) or 6015, he or she is also relieved of Kansas tax, penalty, and interest. Innocent spouse relief is also provided in Kansas cases where such relief would have been provided on the federal level had there been a federal liability. If you have self-employment income or other income not subject to Kansas withholding, you may be required to prepay your Kansas income tax through estimated tax payments (Form K-40ES). Estimated tax payments are required if: 1) your Kansas income tax balance due, after withholding and prepaid credits, is $500 or more; and 2) your withholding and prepaid credits for the current tax year are less than 90% of the tax on your current year’s return, or 100% of the tax on your prior year’s return. For your convenience Kansas offers simple electronic payment solutions that are available 24 hours a day, 7 days a week! There are many advantages to paying electronically – no check to write or voucher to complete and mail; and you get immediate acknowledgment of payment. Additionally, reducing paper consumption is both cost effective and environmentally friendly. To choose an electronic payment option visit ksrevenue.gov and sign in to the KDOR Customer Service Center. Underpayment Penalty: If your total tax due less withholding and tax credits is at least $500, you may be subject to a penalty for underpayment of estimated tax. Use Schedule K-210 to see if you will have a penalty or if you qualify for one of the exceptions to the penalty. If You Need Forms Extension of Time to File An extension of time to file is NOT an extension of time to pay the tax. Your Federal Return Confidential Information Innocent Spouse Relief Estimated Tax If two-thirds of your income is from farming or fishing, you are not required to make estimated tax payments – but your return must be filed and your tax paid on or before March 1, 2026. Where to File When to File You can “file now” and “pay later” using our Direct Payment option. See page 9.

Page 5 You must file an amended Kansas return when: 1) an error was made on your Kansas return, 2) there is a change (error or adjustment) on another state’s return, or 3) there is a change (error or adjustment) on your federal return. In the Amended Return section of Form K-40, mark the box that explains the reason for amending your 2025 Kansas return. Pay the full amount of tax and interest due on an amended return and no late pay penalty will be assessed. Refer to the Kansas Department of Revenue’s website for annual interest rates. AMENDED FEDERAL RETURN (1040X): If you are filing a 1040X for the same taxable year as this amended return, you must enclose a complete copy of the 1040X and a full explanation of all changes made on your Kansas return. If your 1040X is adjusted or disallowed, then provide the Kansas Department of Revenue with a copy of the adjustment or denial letter. 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 original Kansas return. A copy of both the original and amended federal returns should be enclosed with the Kansas return along with an explanation of the changes. FEDERAL AUDIT: If a previously filed federal return was not correct, or if your original return was adjusted by the IRS, amended returns or copies of the Revenue Agent’s Reports 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 limitations to remain open (the Kansas Department of Revenue could make assessments for as many years back as necessary). If you are the survivor or representative of a deceased taxpayer, you must file a return for the taxpayer who died during the calendar year. If you are a surviving spouse filing a joint federal income tax return, a joint Kansas return must also be filed. Include the decedent’s Social Security number in the space provided in the heading of the return. Be sure to mark the appropriate box below the heading. Decedent Refund Documentation. If you are a surviving spouse requesting a refund of $100 or less, you must enclose ONE of the following with your Form K-40: • Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer • Death certificate • Obituary statement • Funeral home notice • Letters Testamentary • Kansas Form RF-9, Decedent Refund Claim If you are a surviving spouse requesting a refund of OVER $100, or if a refund of ANY amount is being requested by someone other than the surviving spouse, you must submit with your Form K-40: • Proof of death (death certificate, obituary statement or funeral home notice), AND • Kansas Form RF-9, Decedent Refund Claim The Homestead Refund program offers a property tax rebate of up to $700 for homeowners. To qualify, the claimant must be a Kansas resident (residing in Kansas the entire year) whose 2025 household income was $43,389 or less, and who is over 55 years old, or is blind or disabled, or has a dependent child under 18 who lived with them all year. “Household income” is generally the total of all taxable and nontaxable income received by all household members. This refund is claimed on Kansas Form K-40H, Kansas Homestead Claim. A property tax refund for homeowners, 65 years of age or older with household income of $25,380 or less, is also available on Form K-40PT. The refund is 75% of the property taxes paid. Claimants who receive this property tax refund cannot claim a Homestead refund. A property tax refund is available for seniors (at least 65 years old), disabled veterans, and spouses of veterans 65 years of age or older who are Kansas homeowners and have household income of no more than $58,041. Form K-40SVR must be completed for this property tax refund. K-40SVR is the only claim in which Kansas Adjusted Gross Income will be used for the claimant and household members. The Homestead and Property Tax Relief forms and instructions are available by calling or visiting our office (see back cover). Deceased Taxpayers Homestead & Property Tax Relief Refunds These claims can be filed electronically. Refer to the K-40H, K-40PT and K-40SVR instructions on our website for details. Amending Your Return If you filed Schedule S with your original return, then you must file a Schedule S with your amended return, even if there are no amended changes to the Schedule.

Page 6 K-40 Instructions TAXPAYER INFORMATION Complete all information at the top of the K-40 by printing neatly. If your name or address changed, or if you are filing with or for a deceased taxpayer, indicate so by marking the appropriate boxes. AMENDED RETURN If you are filing an amended return for 2025, mark the box that states the reason. Note: You cannot amend to change your filing status from “joint” to “separate” after the due date of the return. FILING STATUS 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, check the Head of Household box. 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 each file separate federal returns, you must file separate Kansas returns. RESIDENCY STATUS Check the appropriate box for your residency status (see page 3 for definitions). If you mark the Part-year resident box, enter the dates that you lived in Kansas and complete Schedule S, Part B. Nonresidents must also complete Part B of Schedule S. EXEMPTIONS AND DEPENDENTS If your filing status is married filing joint, check the box to indicate filing status, enter 2 in the box for the number of exemptions and $18,320 in the amount box. If your filing status is single, married filing separate or head of household, check the box to indicate filing status, enter one in the box for number of exemptions and $9,160 in the amount box. If your filing status is Head of Household, you are allowed an additional exemption of $2,320. Enter $2,320 in the amount box. If not, leave blank. Enter the number of dependents claimed on your federal return. Multiply that number by $2,320 and enter that total in the amount box. If you are claimed as a dependent by another taxpayer, enter “0” in the number of dependents box. ADDITIONAL EXEMPTIONS Dependent Children Enter the number of children you may claim as a dependent who were born in this tax year in the first box, multiply by $2,320 and enter result in the space provided. Stillborn Births An exemption is allowed for the parent(s) of a child who is stillborn during this tax year. An exemption of $2,320 is allowed for the birth of a child that does not result in a live birth (known as a stillbirth). Enter the total number of exemptions in the first box, multiply by $2,320 and enter result in the space provided. Disabled Veteran Any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption of $2,320 for tax year 2025 and all tax years thereafter. Enter the number of disabled veterans, multiply by $2,320 and enter result in the space provided. Sum the number of exemptions and enter in the Total Kansas Exemptions box. Sum the exemption dollar amounts and enter the result in the Total Kansas Exemption Amount box. In the spaces provided, enter the name, date of birth, relationship, and Social Security number of each person you claimed as a dependent (do not include you or your spouse). If additional space is needed, enclose a separate schedule. INCOME LINES 1 through 3: Complete these line items as indicated on Form K-40. If any are negative numbers, shade the minus [–] sign in the box to the left of the negative number. Note: Many taxpayers will not have modifications. If you do not, skip line 2 and enter amount from line 1 on line 3. If, however, you have income that is taxable at the federal level but not taxable to Kansas, or income that is exempt from federal but taxable to Kansas, you must complete Part A of Schedule S. DEDUCTIONS LINE 4 (Standard deduction or itemized deductions): If you did not itemize your deductions on your federal return, you may choose to itemize your deductions or claim the standard deduction on your Kansas return whichever is to your advantage. If you itemized on your federal return, you may either itemize or take the standard deduction on your Kansas return, whichever is to your advantage. If you are married and file separate returns, you and your spouse must use the same method of claiming deductions – if one of you itemize, the other must also itemize. Kansas Standard Deduction The following amounts will be the standard deduction for most people to enter on line 4: Single......................................................... $3,605 Married Filing Joint..................................... $8,240 Head of Household.................................... $6,180 Married Filing Separate.............................. $4,120 If you or your spouse is over 65 and/or blind, complete WORKSHEET for Standard Deduction for People 65 or Older and/ or Blind, to determine your standard deduction. WORKSHEET - Standard Deduction for People 65 or Older and/or Blind Check if: You were 65 or older o Blind o Spouse was 65 or older o Blind o Filing status: Boxes checked: Enter on line 4: Single 1 $ 4,455 2 $ 5,305 Married Filing Joint 1 $ 8,940 2 $ 9,640 3 $10,340 4 $11,040 Married Filing Separate 1 $ 4,820 2 $ 5,520 3 $ 6,220 4 $ 6,920 Head of Household 1 $ 7,030 2 $ 7,880

Page 7 Kansas Itemized Deductions You may itemize your deductions on your Kansas return even if you did not itemize your deductions on your federal return. To compute your Kansas itemized deductions you must complete Kansas Schedule A. LINE 5 (Exemption allowance): From Total Kansas Exemption Amount, front of form K-40. LINE 6 (Total deductions): Add lines 4 and 5 and enter result. LINE 7 (Taxable income): Subtract line 6 from line 3; if less than zero, enter 0. TAX COMPUTATION LINE 8 (Tax): If line 7 is $100,000 or less, use the Tax Tables beginning on page 27 to find the amount of your tax. If line 7 is more than $100,000, you will need to use the Tax Computation Worksheet on page 34 to compute your tax. If you are filing as a resident, skip lines 9 and 10 and proceed to line 11. If you are filing as a nonresident, you must complete Part B of Schedule S. LINE 9 (Nonresident percentage): Enter the percentage from Schedule S, line B23. If 100%, enter 100.0000. LINE 10 (Nonresident tax): Multiply line 8 by the percentage on line 9 and enter the result on line 10. LINE 11 (Kansas tax on lump sum distributions): If you received income from a lump sum distribution and there was a federal tax imposed on this income in accordance with federal IRC Section 402(e), then you are subject to Kansas tax on your lump sum distribution. If you are a resident, enter 13% of the federal tax on your lump sum distribution (from federal Form 4972) on line 11. If a nonresident, leave line 11 blank. If you are paying federal tax on a lump sum distribution received from the Kansas Public Employees’ Retirement System (KPERS), prorate the federal tax. Divide the Kansas taxable portion of the distribution (accumulated interest plus contributions made since July 1, 1984 that have not been previously added back on your Kansas income tax returns) by the total portion of the distribution. LINE 12 (Total income tax): If you are filing as a resident, add lines 8 and 11 and enter result on line 12. If you are filing this return as a nonresident, enter the amount from line 10 on line 12. CREDITS LINE 13 (Credit for taxes paid to other states): If you paid income tax to another state, you may be eligible for a credit against your Kansas tax liability. If you had income from a state that has no state income tax, make no entry on line 13. If you are eligible for a tax credit paid to another state, the credit amount cannot exceed the tax liability shown on the other state’s tax return and the income derived from the other state must be included in your Kansas adjusted gross income (KAGI), line 3 of Form K-40. The tax liability is NOT the amount of tax withheld for the other state. Important—To receive a credit for taxes paid to another state, you must enclose a copy of the other state(s) tax return and supporting schedules with Form K-40. Copies of the other state’s W-2 forms are NOT acceptable. The amount of income tax paid to another state by an S corporation or partnership that is included in Kansas adjusted gross income of a resident individual, resident estate or resident trust who is a member, shareholder, or partner of such, S corporation or partnership, shall be considered income tax paid to another state by such resident individual, resident estate, or resident trust. Foreign Tax Credit. As used in this section, state means any state of the United States, District of Columbia, Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision of a foreign country. The Kansas credit for foreign taxes is first limited to the difference between the actual tax paid to the foreign country and the foreign tax credit allowed on your federal return. If you claimed the foreign tax paid as an itemized deduction on your federal return, no credit is allowed in this section. Important—If claiming a foreign tax credit, and you completed federal Form 1116, enclose a copy with your Kansas return. Worksheet for Foreign Tax Credit 2025 tax paid to the foreign country...................... $ _______________ LESS: Federal foreign tax credit allowed.............. $ _______________ EQUALS: Kansas foreign tax limitation. Enter this amount on line 1 of the other state’s tax credit worksheet for your Kansas residency status......... $ _______________ Taxes Paid to Other States by Kansas Residents If you are a Kansas resident you may claim this credit if: 1) your KAGI (line 3) includes income earned in the other state(s); and 2) you were required to pay income tax to the other state(s) on that income. Important—Your credit is NOT the amount of tax withheld in the other state(s); it is determined from the “Worksheet for Residents” that follows. Complete the tax return(s) for the other state(s) and the income or earnings tax return filed with any local jurisdiction. If a return was not required for the local jurisdiction, complete a local return showing the amount of tax paid to the local jurisdiction and include it with your K-40 before using the worksheet. The amount of income tax paid to another state includes tax paid to that state and to any local political subdivision. If you paid taxes to more than one state, complete a worksheet for each state, combine the results, and enter the total on line 13 of your Form K-40. Worksheet for Residents 1. 2025 income tax that was actually paid to the other state (including political subdivisions thereof)............................................................ $_______________ 2. Total Kansas income tax (line 12, Form K-40) $_______________ 3. Total income derived from other state and included in KAGI.............................................. $_______________ 4. KAGI (line 3, Form K-40)................................. $_______________ 5. Percentage limitation (divide line 3 by line 4) _____________ % 6. Maximum credit allowable (multiply line 2 by line 5)............................................................... $_______________ 7. Credit for taxes paid to the other state. Enter the lesser of line 1 or line 6 here and on line 13, Form K-40................................................. $_______________ Taxes Paid to Other States by Part-Year Residents that file as Nonresidents If filing as a nonresident of Kansas you may claim this income tax credit if: • you were a Kansas resident for part of the year; • your total income reported to Kansas includes income earned in the other state while you were a Kansas resident; and, • you were required to pay taxes on that other state’s income. Complete the following worksheet to determine your credit. If your credit is based on taxes paid to more than one state, complete a worksheet for each state, combine the results, and enter the total on line 13, Form K-40.

Page 8 Worksheet for Part-Year Residents filing as Nonresidents 1. 2025 tax that was paid to the other state............ $_ _____________ 2. Total income tax (line 12, Form K-40)................. $_ _____________ 3. Other state’s adjusted source income. (In many states the adjusted source income is reported on an income allocation schedule, which should show the amount to enter here)..... $_ _____________ 4. Modified Kansas source income (line B21, Part B of Schedule S).......................................... $_ _____________ 5. Income earned in the other state while a Kansas resident (amount of adjusted source income in the other state for which you are taking a tax credit and included in your Kansas adjusted gross income KAGI)................. $_ _____________ 6. Percentage limitation (divide line 5 by line 3)...... ____________ % 7. Other state’s tax applicable to income reported to Kansas (multiply line 1 by line 6)...... $_ _____________ 8. Percentage limitation (divide line 5 by line 4)...... ____________ % 9. Maximum credit allowable (multiply line 2 by line 8)................................................................... $_ _____________ 10. Credit for taxes paid to the other state (enter the lesser of line 7 or line 9; enter also on line 13, Form K-40).............................................. $_ _____________ Individuals claiming any of the following income tax credits must have a valid Social Security Number (SSN) for the entire year in which tax credits are claimed. A valid SSN is also required for each individual being claimed as a dependent, and spouse if married filing joint. LINE 14 (Credit for child and dependent care expenses): This credit is available to residents only - nonresidents and part-year residents are not eligible. Multiply amount of credit allowed on (federal Form 2441) by 50% and enter the result on line 14. LINE 15 (Other credits): Enter the total of all tax credits for which you are eligible. In claiming credits, you must complete and enclose the applicable schedule(s) with your Form K-40. Apprenticeship Credit............................................................................. K-24 Affordable Housing Tax Credit............................................................... K-25 Aviation / Aerospace Tax Credit............................................................. K-26 Kansas Housing Investor Credit............................................................. K-27 Attracting Powerful Economic Expansion Tax Credit............................. K-28 Short Line Railroad Tax Credit............................................................... K-29 Angel Investor Credit.............................................................................. K-30 Center for Entrepreneurship Credit........................................................ K-31 Business and Job Development (for carry forward use only)........................ K-34 Historic Preservation Credit................................................................... K-35 Disabled Access Credit.......................................................................... K-37 Eisenhower Foundation Credit............................................................... K-43 Disability Employment Credit................................................................. K-44 Friends of Cedar Crest Association Credit............................................. K-46 Adoption Credit...................................................................................... K-47 Technology Enabled Fiduciary Financial Institutions Credit................... K-48 Research and Development Credit........................................................ K-53 Venture and Local Seed Capital Credit (for carry forward use only)............. K-55 Child Daycare Assistance Credit.............................................................K-56 High Performance Incentive Program (HPIP) Credit.............................. K-59 Community Service Contribution Credit................................................. K-60 Individual Development Account Credit................................................. K-68 Kansas Targeted Employment Credit..................................................... K-69 Low Income Student Scholarship Credit................................................ K-70 Storage and Blending Equipment Credit (for carry forward use only)........... K-82 Electric Cogeneration Facility Credit (for carry forward use only).................. K-83 Kansas Community College and Technical College Contribution Credit.K-84 Owners Promoting Employment Across Kansas (PEAK) Credit............ K-88 Rural Opportunity Zone Credit............................................................... K-89 Teacher’s Purchases of School and Classroom Supplies Tax Credit..... K-91 Commercial Restoration and Preservation Credit.................................. K-92 Kansas Workforce Retention Credit....................................................... K-93 Kansas Pregnancy Resource Act Credit................................................ K-94 LINE 16 (Subtotal): Subtract lines 13, 14 and 15 from line 12 and enter the result. LINE 17 (Earned income tax credit (EITC)): This credit is for residents only – not part-year residents or nonresidents – and is a percentage of the federal EITC. Complete the following worksheet to determine your Kansas credit amount. Important—If you choose to have the IRS compute your federal EITC and do not receive the information from the IRS before the deadline to file your Kansas return, you should complete Form K-40 without the credit and pay any amount you owe. Once the IRS sends you the completed EITC figures, you may then file an amended Kansas return to claim the credit. See Amending Your Return on page 5. Earned Income Tax Credit (EITC) Worksheet 1. Federal EITC (from your federal tax return)... $ _______________ 2. Kansas EITC (multiply line 1 by 17%)............ $ _______________ 3. Enter amount from line 16 of Form K-40........ $ _______________ 4. Total (subtract line 3 from line 2).................... $ _______________ If line 4 is a positive figure, enter the amount from line 3 above on line 17 of Form K-40. Then enter amount from line 4 on line 22 of Form K-40. If line 4 is a negative figure, enter the amount from line 2 above on line 17 of Form K-40. Then enter zero (0) on line 22 of Form K-40. LINE 18 (Total tax balance): Subtract line 17 from line 16 and enter result (cannot be less than zero). WITHHOLDING AND PAYMENTS LINE 19 (Kansas income tax withheld): Add the Kansas withholding amounts shown on your W-2 forms and/or 1099 forms and enter the total on line 19. The Department of Revenue does not require that you enclose copies of W-2s or 1099s with Form K-40, but reserves the right to request them at a later date. If you have not received a W-2 form from your employer by January 31, or if the form you received is incorrect, contact your employer. LINE 20 (Estimated tax paid): Enter the total of your 2025 estimated tax payments plus any 2024 overpayment you had credited forward to 2025. LINE 21 (Amount paid with Kansas extension): Enter the amount paid with your request for an extension of time to file. LINE 22 (Refundable portion of earned income tax credit (EITC)): If you have a refundable credit amount shown on line 4 of your EITC Worksheet, enter that amount on line 22. LINE 23 (Refundable portion of tax credits): Enter the refundable portion of all other tax credits. Enclose a copy of the schedule(s) with your return. LINE 24 (Payments remitted with original return): Use this line ONLY if you are filing an amended K-40 for the 2025 tax year. Enter the amount of money you remitted to the Department of Revenue with your original 2025 return. Also include the amount of a pending debit transaction you may have scheduled with your original return. LINE 25 (Credit for taxes paid on the K-120S): Enter the “Kansas tax at 5.58%” paid on your behalf by each electing pass through entity in which you are a partner, shareholder or member. This amount can be found on Form K-9, Statement of Partnership or S Corporation Tax Paid, Part C. Enclose all form K-9’s with the filing of your Kansas individual income tax return.

Page 9 LINE 26 (Overpayment from original return): Use this line ONLY if you are filing an amended K-40 for the 2025 tax year. Enter the amount of overpayment shown on your original return. Since the amount on this line had been either refunded or credited forward, this will be a subtraction entry. Negative numbers will not be accepted. LINE 27 (Total refundable credits): Add lines 19 through 25 and subtract line 26. Enter result on line 27. BALANCE DUE LINE 28 (Underpayment): If your tax balance on line 18 is greater than your total credits on line 27, enter the difference on line 28. If the amount on line 28 is not paid by the due date, penalty and interest will be added (see rules outlined for lines 29 and 30). Extension of Time to File Your Return. Interest is due on any delinquent tax balance, even if you have been granted an extension of time to file the return. If 90% of your tax liability is paid on or before the original due date of your return, an automatic extension is applied and no penalty is assessed. LINE 29 (Interest): Using the amount on line 28, compute interest at .6667% per month or 8% per annum (or portion thereof) from the original due date of the return. LINE 30 (Penalty): Using the amount on line 28, compute penalty at 1% per month (or fraction thereof) from the original due date of the return. The maximum penalty is 24%. LINE 31 (Estimated tax penalty): An estimated tax penalty may be due if the total of your withholding (line 19 and tax credits lines 22 and 23) subtracted from line 18 is $500 or more. Complete Schedule K-210 to determine the penalty amount to enter on line 31. There are two exceptions: 1) if withholdings and/or estimated payments (lines 19 and 20) equal or exceed 100% of the prior year’s tax liability (line 19 from last year’s return) or, 2) if your withholdings and/or estimated payments (lines 19 and 20) equal or exceed 90% of this year’s total income tax (line 18). Important—If at least two-thirds of your income is from farming or fishing, mark an “X” in the box on line 31. The K-210 is available on our website at ksrevenue.gov. LINE 32 (Amount you owe): Add lines 28 through 31 and enter the total on line 32. This amount should be paid in full with the return. A balance due of less than $5 need not be paid. You may make a donation to any or all of the contribution programs on lines 35 through 42, even if you have a balance due. Just add these amounts to your tax and write one check for the total of tax due and your contribution(s). The Department of Revenue offers three options to pay your Kansas income tax: credit card, direct payment, or check/money order. Credit Card Payment by credit card is available online through third-party vendors. Visit our Electronic Services website at https://www. ksrevenue.gov/taxpayment.html for a current list of vendors authorized to accept individual income tax payments for Kansas. A convenience fee, based on the amount of tax you are paying, will be charged. Direct Payment If you choose WebFile or IRS e-File to file your Kansas return, Direct Payment is an option during the filing process to pay your balance due. Electronic payments can also be made if you file a paper return by calling 785-368-8222; or log into our KDOR Customer Service Center at https://www.ksrevenue.gov/eservices.html for an online transaction. When you select Direct Payment and provide your bank routing number and account number, you are authorizing the Department of Revenue to initiate an electronic payment from your account for payment of your balance due. Direct Payment allows you to file now, pay later – For example, if you file your return on March 20 and elect Direct Payment, you can have your bank account debited on the due date (see When to File on page 4). With Direct Payment, you are also assured that your payment is made on time. Direct payment authorizations on returns filed by midnight of the due date (see page 4) are considered to be timely paid. Important—You should check with your financial institution to be sure they allow an electronic debit (withdrawal) from your account. Direct Payment saves time – no check to write and no voucher to complete and mail. If you need to revoke this payment authorization, you must notify the Department of Revenue at 785-368-8222 by 4:00 PM, two business days before the scheduled payment date. Check or Money Order If you choose to pay by check or money order, you must complete and submit Form K-40V with your payment. Write the last 4 digits of your Social Security number on your check or money order (example: XXX-XX-1234), ensure it contains a valid telephone number, and make it payable to Kansas Income Tax. If making a payment for someone else (i.e., daughter, son, parent), write that person’s name, telephone number, and last 4 digits of their Social Security number (as shown in the example above) on the check. DO NOT send cash. DO NOT staple or tape your payment to the K-40V or K-40 – instead, enclose it loosely with your return. Returned checks: A fee of $30.00 plus costs for a registered letter will be charged on all returned checks. OVERPAYMENT LINE 33 (Overpayment): If your tax balance, line 18, is less than your total credits, line 27, enter the difference on line 33. Note: An overpayment less than $5 will not be refunded but may be carried forward as a credit to next year’s return (line 34), or contributed to any of the donation programs on lines 35 through 42. LINE 34 (Credit forward): Enter the portion of line 33 you wish to have applied to your 2026 Kansas estimated income tax (must be $1 or more). If the amount is less than $5, you may carry it forward to 2026 as an additional credit, even if you do not make estimated tax payments. Additionally, you may make voluntary contributions to any of the donation programs listed on lines 35 through 42 – see the following instructions. Your contribution(s) will reduce your refund or increase the amount you owe. EXAMINATION ADJUSTMENT: If your overpayment is decreased due to an adjustment to your return, any contributions you have made will be reduced by that amount. If your overpayment is increased, your contribution amount(s) will remain the same. LINE 35 (Chickadee checkoff): Contributions to the Chickadee Checkoff Program are allocated to programs focused on species, habitat, outreach, and education. These programs allow us to address multiple objectives within our State Wildlife Action Plan. Specific projects include: • Assess and monitor populations of Kansas Species of Greatest Conservation Need. • Assess impacts of development actions on endangered species. • Fund experiential learning opportunities for elementary, middle, and high school students. • Preparation and publication of education materials • Support citizen science and watchable wildlife opportunities • To contribute, enter $1 or more on line 35. • For more information visit https://chickadeecheckoff.com/

Page 10 LINE 36 (Meals on Wheels contribution program for senior citizens): Contributions are used solely for the purpose of funding the senior citizens Meals On Wheels program. The meals are prepared by a dietary staff and delivered by volunteers. The objective of the program is to prevent deterioration of the elderly and disabled individuals in the community, thus making it possible for them to live independently in their own homes for as long as possible. The friendly visit with the volunteers is socially helpful and daily visits are important in case of an emergency situation. To contribute, enter $1 or more on line 36. LINE 37 (Kansas breast cancer research fund): This fund is devoted to ending suffering and death from breast cancer. Every dollar collected stays in Kansas to bring the latest in prevention, early detection, diagnosis, and treatment. Research is conducted at the University of Kansas Cancer Center. With hopes of finding a cure, these donations are used to help save lives and significantly enhance the health of Kansans living with breast cancer. To contribute, enter $1 or more on line 37. LINE 38 (Military emergency relief fund): Contributions will be used to help military families with the cost of food, housing, utilities and medical services incurred while a member of the family is on active military duty. To contribute, enter $1 or more on line 38. LINE 39 (Kansas hometown heroes fund): All contributions are used solely for the purpose of advocating and assisting Kansas Veterans, dependents and survivors ensuring they receive all federal and state benefits they have earned. To contribute, enter $1 or more on line 39. LINE 40 (Kansas creative arts industry fund): The creative arts industry makes a significant impact on communities across Kansas every day. All money generated from this fund helps the Kansas Creative Arts Industries Commission (KCAIC) support this important industry. Together, the KCAIC and Kansas arts organizations are leveraging the creative arts to grow the Kansas economy, create jobs and better the state. To contribute, enter $1 or more on line 40. LINE 41 (School district contribution fund): Contributions to this fund help finance education for students in school districts across Kansas. Your donation of $1 or more will go to the school district of your choice by entering the three-digit school district number in the spaces provided in line 41. Visit our website at ksrevenue.gov for a list of school districts within Kansas. LINE 42 (Kansas Historic Site contribution fund): The funds for each Kansas Historic site are used for the operation, maintenance, and preservation of the site. Contributions to this fund are allocated accordingly based on the taxpayer’s choosing. To contribute, enter $1 or more on line 42 and also indicate the appropriate historic site number ____. (See corresponding number next to each historic site listed below and enter the number for the historic site you wish your donation to be credited towards here). For a complete list of Kansas Historic Sites see below. For a detailed description of each historic site, follow link. https://www.ksrevenue.gov/hsdescription.html 1. Constitution Hall .............................................Lecompton, Douglas County 2. Cottonwood Ranch.............................................Studley, Sheridan County 3. First Territorial Capitol...........................................Fort Riley, Geary County 4. Fort Hays.......................................................................Hays, Ellis County 5. Goodnow House...................................................Manhattan, Riley County 6. Grinter Place................................................Kansas City, Wyandotte County 7. Hollenberg Pony Express Station................. Hanover, Washington County 8. John Brown Museum.......................................Osawatomie, Miami County 9. Kaw Mission State Historic Site.....................Council Grove, Morris County 10. Last Chance Store State Historic Site...........Council Grove, Morris County 11. Marais des Cygnes Massacre ............... Trading Post vicinity, Linn County 12. Mine Creek Civil War Battlefield.............. Pleasanton vicinity, Linn County 13. Pawnee Indian Museum.........................Republic vicinity, Republic County 14. Pawnee Rock State Historic Site................ Pawnee Rock, Barton County 15. Red Rocks, home of the William Allen White Family........ Emporia, Lyon County 16. Shawnee Indian Mission........................................Fairway, Johnson County 17. Charles Curtis House State Historic Site...........Topeka, Shawnee County LINE 43 (Refund): Add lines 34 through 42 and subtract from line 33. This is your refund amount. If line 43 is less than $5 it will not be refunded, however, you may carry it forward to be applied to your 2026 Kansas income tax liability (enter the amount on line 34). If you carry it forward, remember to claim it as an estimated payment on your 2026 return. Or, you may apply a refund less than $5 to one of the donation programs on lines 35 through 42. If you file a paper K-40, you need to allow 16 weeks from the date you mail it to receive your refund. Errors, inaccurate forms, photocopied forms, or incomplete information will delay processing even longer. For a fast refund – file electronically! See back cover. Refund Set-off Program Kansas law provides that if you owe any delinquent debt (state or federal tax, child support, student loans, etc.) to a Kansas state agency, municipality, municipal court or district court; to the IRS; or, to the Missouri Department of Revenue, your income tax refund will be applied (set-off) to that delinquent debt. The set-off process will cause a 10 to 12 week delay to any remaining refund. Unless the debt is a Kansas tax debt, the Kansas Department of Revenue will not have access to who the debt is owed to or how much is owed. You must contact the debtor setoff department at 785-296-4628 for that information. SIGNATURE(S) Signature: Your income tax return must be signed. You will not receive your refund if your return is not signed. Both taxpayers must sign a joint return even if only one had income. If the return is prepared by someone other than you, the preparer should also sign in the space provided. Returns filed on behalf of a decedent must be signed by the executor/executrix. If it is a joint return filed by the surviving spouse, indicate on the spouse’s signature line “Deceased” and the date of death. If a refund is due, enclose the required documents (see instructions for Deceased Taxpayers on page 5). Preparer authorization box: It may be necessary for the Department of Revenue to contact you with questions. By marking the box above the signature line, you are authorizing the director or director’s designee to discuss your return and enclosures with your tax preparer. If a paid preparer is completing your return, they must sign and provide their Preparer Tax Identification Number (PTIN). Mailing your return: Before mailing your income tax return, be sure you have: completed all required information on the return; written your numbers legibly in the spaces provided; enclose Schedule S if you have a modification on line 2, if you filed as a nonresident or part-year resident  enclose Schedule A if you itemized your deductions for Kansas; enclose Form K-40V if you are making a tax payment; and, signed your return. NOTE: If your K-40 is filed with a Kansas address, do not include a copy of your federal return; however, keep a copy of it in case the Kansas Department of Revenue requests it at a later date. If your K-40 shows an address other than Kansas, you must enclose a copy of your federal return (1040, applicable Schedules A-F and Schedules 1-3).

PART A – MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME Additions to Federal Adjusted Gross Income (AGI) If you have income that is not taxed or included on your federal return but is taxable to Kansas, complete lines A1 through A8. LINE A1: Enter interest income received, credited or earned during the taxable year from any state or municipal obligations such as bonds and mutual funds. Reduce the income by any related expenses (management or trustee fees, etc.) directly incurred in purchasing the state or political subdivision obligations. Do not include interest income on obligations of the state of Kansas or any Kansas political subdivision issued after 12/31/87 or the following bonds exempt by Kansas law: Board of Regents Bonds for Kansas colleges and universities; Electrical Generation Revenue Bonds; Industrial Revenue Bonds; Kansas Highway Bonds; Kansas Turnpike Authority Bonds; and, Urban Renewal Bonds. If you are a shareholder in a fund that invests in both Kansas and other states’ bonds, only the Kansas bonds are exempt. Use the information provided by your fund administrator to determine the amount of taxable (non-Kansas) bond interest to enter here. LINE A2: Individuals affected are state employees, teachers, school district employees and other regular and special members of the Kansas Public Employees’ Retirement System (KPERS); and regular and special members of the Kansas Police and Firemen’s Retirement System, as well as members of the Justice and Judges Retirement System. Current employees: Enter amount you contributed from your salary to KPERS as shown on your W-2 form, typically box 14. Retired employees: If you are receiving KPERS retirement checks, the amount of your retirement income is subtracted on line A14. Make no entry on this line unless you also made contributions to KPERS during 2025 (for example, you retired during 2025). Lump Sum Distributions: If you received a lump sum KPERS distribution during 2025, include on line A2 your 2025 KPERS contributions and follow the instructions for line A25. LINE A3: If you have a Kansas expensing recapture amount from Schedule K-120EX, enter the amount on line A3 and enclose a copy of your completed K-120EX and federal Form 4562. LINE A4: Enter the amount of any charitable contribution claimed on your federal return used to compute Low Income Student Scholarship credit on Schedule K-70. LINE A5: Business interest expense carryforward deduction. (I.R.C. § 163(j)). Enter the amount of any interest expense paid or accrued in a previous tax year but allowed as a federal deduction pursuant to IRC §163 in the current tax year. Interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable if the limitation of IRC §163(j) did not exist. LINE A6: Unqualified withdrawals from first-time home buyer savings account. For all taxable years beginning after December 31, 2021, enter the amount of any contributions to, or earnings from, a first- time home buyers savings account if distributions from the account were not used to pay for expenses or transactions authorized pursuant to K.S.A. 58-4904, and amendments thereto, or were not held for the minimum length of time required pursuant to K.S.A. 58-4904, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving payable on death beneficiary pursuant to K.S.A. 58-4904(e), and amendments thereto. LINE A7: Unqualified withdrawals from an Adoption Savings Account: Enter on line A7, as an addition modification, the amount of any contributions to, or earnings from, an adoption savings account if distributions from the account were not used to pay for expenses or transactions authorized by law or were not held for the minimum length of time as required by K.S.A. 38-2504, and amendments thereto. Contributions to, or earnings from, such account shall also include any amount resulting from the account holder not designating a surviving payable on death beneficiary pursuant to K.S.A. 38-2504, and amendments thereto. LINE A8: Enter amounts for the following additions. • Federal Income Tax Refund. Generally, there will be no entry for this unless you amended your federal return for a prior year due to carry back of an investment credit or a net operating loss which resulted in you receiving a federal income tax refund in 2025 for that prior year. • Partnership, S Corporation or Fiduciary Adjustments. If you received income from a partnership, S corporation, joint venture, syndicate, estate or trust, enter your proportionate share of any required addition adjustments. The partnership, S Corporation, or trustee will provide you with the necessary information to determine these amounts. • Community Service Contribution Credit. Charitable contributions claimed on your federal return or your Kansas Schedule A used to compute the community service contribution credit on Schedule K-60. • A Qualified Tuition Program (as defined under IRC Section 529). Enter amount of any “nonqualified withdrawal”. • Amortization – Energy Credits. Allowable amortization deduction claimed on the federal return relating to credit Schedule K-73, K-77, K-79, K-82, or K-83 and amounts claimed in determining federal AGI on carbon dioxide recapture, sequestration or utilization machinery and equipment, or waste heat utilization system property. • Ad Valorem or Property Taxes. Ad Valorem or property taxes paid by a nonresident of Kansas to a state or local government outside Kansas, when the law of such state does not allow a Kansas resident to claim a deduction of ad valorem or property taxes paid to a Kansas political subdivision in determining taxable income to the extent they are claimed as an itemized deduction for federal income tax purposes. • Abortion Expenses. Total amount of credit(s) allowed on your federal return that includes coverage of, reimbursement for, or credit/ partial credit for, abortion or abortion expenses. LINE A9: Add lines A1 through A8 and enter result on line A9. Subtractions from Federal Adjusted Gross Income (AGI) If you have items of income that are taxable on your federal return but not to Kansas, then complete lines A10 through A25. LINE A10: Social Security Benefits. Enter from Line 1 of Form K-40 the amount of social security benefits received in 2025 under the Social Security Act (including SSI) to the extent these benefits are included in your federal AGI. Do not make an entry if your social security benefit is not subject to federal income tax. LINE A11: KPERS Lump dum distributions exempt from Kansas Income Tax. Enter amounts withdrawn from a qualified retirement account and include any earnings thereon to the extent that amounts withdrawn were: 1) originally received as a KPERS lump sum payment at retirement and rolled over into a qualified retirement account, and 2) included in your federal AGI (line 1 of Form K-40). Do not make an entry if the amount withdrawn consists of income originally received from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans or, a pension received from any Kansas first class city that is not covered by KPERS. LINE A12: Interest on U.S. Government obligations. Enter interest or dividend income received from obligations or securities of any authority, commission or instrumentality of the United States and its possessions that was included in your federal AGI. This includes U.S. Savings Bonds, U.S. Treasury Bills, and the Federal Land Bank. You must reduce the interest amount by any related expenses (management or trustee fees, etc.) directly incurred in the purchase of these securities. If you are Schedule S Instructions CAUTION: Line numbers on Schedule S that reference federal Form 1040 are from the 2024 tax forms and subject to change for 2025. Page 11

a shareholder in a mutual fund investing in both exempt and taxable federal obligations, you may subtract only that portion of the distribution attributable to the exempt federal obligations. Retain a schedule showing the name of each U.S. Government obligation interest deduction claimed, as it may be requested by the Department of Revenue at a later date. 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). LINE A13: State or local Income Tax refund. Enter any state or local income tax refund included as income on your federal return. LINE A14: Retirement benefits specifically exempt from Kansas Income Tax. If you are receiving retirement benefits/pay, report on this line benefits exempt from Kansas income tax (do not include Social Security benefits). For example, KPERS retirement benefits are subject to federal income tax, but exempt from Kansas income tax. You must make a specific entry on Schedule S to report these exempt benefits. Enter total amount of benefits received from the following plans that was included in your federal AGI. Do not enclose copies of the 1099R forms, instead keep copies for your records for verification by the Department of Revenue at a later date. • Federal Civil Service Retirement or Disability Fund payments and any other amounts received as retirement benefits from employment by the federal government or for service in the United States Armed Forces including Thrift Savings Plans. • Retirement plans administered by the U.S. Railroad Retirement Board, including U.S. Railroad Retirement Benefits, tier I, tier II, dual vested benefits, and supplemental annuities • Kansas Public Employees’ Retirement (KPERS) annuities • Kansas Police and Firemen’s Retirement System pensions • Distributions from Police and Fire Department retirement plans for the city of Overland Park, Kansas • Kansas Teachers’ Retirement annuities • Kansas Highway Patrol pensions • Kansas Justices and Judges Retirement System annuities • Board of Public Utilities pensions • Income from retirement annuity contracts purchased for faculty and others employed by the State Board of Regents or by educational institutions under its management with either their direct contributions or through salary reduction plans • Amounts received by retired employees of Washburn University as retirement and pension benefits under the university’s retirement plan • Certain pensions received from Kansas first class cities that are not covered by KPERS LINE A15: Military compensation of a nonresident servicemember. Enter amount of military compensation earned in tax year 2025 only if you are a nonresident of Kansas. See MILITARY PERSONNEL, herein. Also enter any Kansas income for services performed by a non-military spouse of a nonresident military service member when the spouse resides in Kansas solely because the service member is stationed in Kansas under military orders. LINE A16: Enter Contributions deposited into a Kansas 529 Education Savings Account (Learning Quest, Quest529, or the Schwab 529 Education Savings Plan) or a qualified tuition program (as defined under IRC Section 529) established by another state, up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint. You may have your direct deposit refund sent directly to your Kansas 529 education savings account. Visit https:// treasurer.ks.gov/learn_quest.html for details about saving money for education. LINE A17: Armed forces recruitment, sign-up, or retention bonus. Enter amounts of a recruitment, sign up or retention bonus received as incentive to join, enlist or remain in the armed forces (including Kansas Army and Air National Guard), to the extent they are included in federal AGI. Also enter amounts received for repayment of education or student loans incurred by you or for which you are obligated that you received as a result of your service in the armed forces of the United States, to the extent they are included in federal AGI. LINE A18: Global intangible low-taxed income (GILTI) (I.R.C. § 951A). For all taxable years commencing after December 31, 2020, enter 100% of global intangible low-taxed income under section 951A of the federal internal revenue code of 1986, that is included in federal taxable income before any deductions allowed under section 250(a)(1)(B) of such code. LINE A19: Disallowed business interest deduction (I.R.C. § 163(j)). For all taxable years commencing after December 31, 2020, the amount of any interest expense paid or accrued in the current taxable year and disallowed as a deduction pursuant to section 163(j) of the federal internal revenue code. An interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable pursuant to section 163 of the federal internal revenue code if the limitation pursuant to section 163(j) of the federal internal revenue code did not exist. LINE A20: Disallowed business meal expenses (I.R.C. § 274). For taxable years commencing after December 31, 2020, enter the amount disallowed as a deduction from federal taxable income pursuant to section 274 of the federal internal revenue code of 1986 for meal expenditures shall be allowed to the extent such expense was deductible for determining federal income tax and was allowed and in effect on December 31, 2017. LINE A21: Contributions to an Achieving a Better Life Experience (ABLE) Account. Enter contributions deposited to an ABLE account established under the Kansas ABLE savings program or a qualified ABLE program established and maintained by another state or agency or instrumentality thereof (as defined under I.R.C. § 529A) up to $3,000 per beneficiary; or $6,000 per beneficiary if your filing status is married filing joint. For all taxable years beginning after December 31, 2022, contributions made to a qualified tuition program account or a qualified ABLE program account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification pursuant to this paragraph in more than one taxable year. For details about ABLE saving accounts for qualified disability expenses, please visit Kansas ABLE Saving Plans at https://savewithable.com/ks/home.html. LINE A22: Kansas Expensing Deduction. Enter the amount of your Kansas expensing deduction from Schedule K-120EX and enclose a copy of your completed K-120EX and federal Form(s) 4562. Also enclose any schedule necessary to enable the Department of Revenue to reconcile the federal Form 4562 amounts to the expensing claimed on the K-120EX. Important - the deduction must qualify under I.R.C. § 168: Modified Accelerated Cost Recovery System (MACRS). LINE A23: Qualified Contributions to a First-time Home Buyer Saving Account. For all taxable years beginning after December 31, 2021, enter (1) the amount contributed to a first-time home buyer savings account pursuant to K.S.A. 58-4903, and amendments thereto, in an amount not to exceed $3,000 for an individual or $6,000 for a married couple filing a joint return; or (2) amounts received as income earned from assets in a first-time home buyer savings account. For all taxable years beginning after December 31, 2022, contributions made to a first-time home buyer savings account on and after January 1 but prior to the date required for filing a return of the successive taxable year may be elected by the taxpayer to apply to the prior taxable year if such election is made at the time of filing the return. No contribution shall be used as a modification in more than one taxable year. Enclose Kansas Schedule FHBS. LINE A24: Qualified Contributions to an Adoption Savings Account. Enter on line A24, as a subtraction modification, the amount contributed to an adoption savings account, in an amount not Page 12

to exceed $6,000 for an individual or $12,000 for a married couple filing a joint return, per account, and amounts received as income earned from assets in an adoption savings account. LINE A25: Enter a total of the following subtractions from your federal AGI. You may not subtract the amount of your income reported to another state. • Kansas Venture Capital, Inc. Dividends. Dividend income received from Kansas Venture Capital, Inc. • KPERS Lump Sum Distributions. Employees who terminated KPERS employment after 7/1/84, and elect to receive their contributions in a lump sum distribution will report their taxable contributions on their federal return. Subtract the amount of the withdrawn accumulated contributions or partial lump-sum payment(s) to the extent either is included in federal AGI. • Partnership, S Corporation, or Fiduciary Adjustments. The proportionate share of any required subtraction adjustments on income received from a partnership, S corporation, joint venture, syndicate, trust or estate. The partnership, S corporation, or trustee will provide you with information to determine this amount. • S Corporation Privilege Adjustment. If you are a shareholder in a bank, savings and loan, or other financial institution that is organized as an S corporation, enter the portion of any income received that was not distributed as a dividend. This income has already been taxed on the privilege tax return filed by the S corporation financial institution. • Sale of Kansas Turnpike Bonds. Gain from the sale of Kansas turnpike bonds that was included in your federal AGI. • Electrical Generation Revenue Bonds. Gain from the sale of electrical generation revenue bonds, included in your federal AGI. • Native American Indian Reservation Income. Income earned on a reservation by a native American Indian residing on his or her tribal reservation, to the extent it is included in federal AGI. • Amortization – Energy Credits. Allowable amortization deduction relating to credit schedule K-73, K-77, K-79, K-82 or K-83, and the allowable amortization deduction for carbon dioxide capture, sequestration or utilization machinery and equipment, or waste heat utilization system property. Note: 55% of the amortization costs may be subtracted in the first year and 5% for each of the succeeding nine years. • Organ Donor Expenses. Unreimbursed travel, lodging, and medical expenditures incurred by you or your dependent, while living, for the donation of human organ(s) to another person for transplant; to the extent that the expenditures are included in your federal AGI. This subtraction modification cannot exceed $5,000. See NOTICE 14-03 for more information. • Exclusion of compensation fraudulently obtained by another person. An individual whose identity has been fraudulently used to obtain unemployment compensation, or other compensation, which was never received by the individual, but has been included in the individuals compensation of federal adjusted income, may subtract the compensation included in federal adjusted gross income. LINE A26: Add lines A10 through A25 and enter result. LINE A27: Subtract line A26 from line A9 and enter the result here and on line 2 of Form K-40. If line A27 is larger than line A9 (or if line A9 is zero), enter the result on line 2 of Form K-40 and mark the box to the left to indicate it is a negative amount. PART B – INCOME ALLOCATION FOR NONRESIDENTS AND PART-YEAR RESIDENTS If you are filing as a nonresident or part-year resident, complete this section to determine what percent of your total income from all sources and states is from Kansas sources. Income LINES B1 through B11: In the left-hand column, enter the amounts from your 2025 federal return. In the right-hand column enter amounts from Kansas sources. A part-year resident electing to file as a nonresident must include as income subject to Kansas income tax, unemployment compensation derived from sources in Kansas, any items of income, gain or loss, or deduction received while a Kansas resident (whether or not items were from Kansas sources), and any income derived from Kansas sources while a nonresident of Kansas. Kansas source income includes all income earned while a Kansas resident; income from services performed in Kansas, Kansas lottery, pari-mutuel, casino and gambling winnings; income from real or tangible personal property located in Kansas; income from a business, trade, profession or occupation operating in Kansas, including partnerships and S corporations; income from a resident estate or trust, or from a nonresident estate or trust that received income from Kansas sources; and, unemployment compensation derived from sources in Kansas. Income received by a nonresident from Kansas sources does NOT include income from annuities, interest, dividends, or gains from the sale or exchange of intangible property (such as bank accounts, stocks or bonds) unless earned by a business, trade, profession or occupation carried on in Kansas; amounts received by nonresident individuals as retirement benefits or pensions, even if the benefit or pension was “earned” while the individual was a resident of Kansas. This rule also applies to amounts received by nonresidents from 401k, 403b, 457s, IRAs, etc.; compensation paid by the United States for service in the armed forces of the U.S., performed during an induction period; and, qualified disaster relief payments under federal IRC Section 139. LINE B12: Add lines B1 through B11 and enter result. Adjustments to Income In the Federal column enter adjustments to income as shown on your federal return. Federal adjustments are allowed to Kansas source income only as they apply to income related to Kansas. To support entries on lines B13 through B17, enclose a separate sheet with your calculations for amounts entered as Kansas source income. NOTE: The instructions for the following lines apply to the Amount from Kansas Sources column only. LINE B13: Enter any IRA payments applicable to particular items of Kansas source income. LINE B14: Enter only those penalties for early withdrawal assessed during Kansas residency. LINE B15: Prorate the alimony paid amount claimed on your federal return by the ratio of the payer’s Kansas source income divided by the payer’s total income. LINE B16: Enter only those moving expenses for members of the armed forces incurred in 2025 for a move into Kansas. LINE B17: Enter total of all other allowed Federal Adjustments* including, but not limited to those in the following list. • One-half of Self-Employment Tax Deduction – the portion of the federal deduction applicable to self-employment income earned in Kansas. • Self-Employed Health Insurance Deduction – payments for health insurance on yourself, your spouse, and dependents applicable to self-employment income earned in Kansas. • Student Loan Interest Deduction – interest payments made while a Kansas resident. • Self-employed SEP, SIMPLE and qualified plans – amount of the federal deduction applicable to income earned in Kansas. • Business expenses for Reservists, Artists and fee-basis government officials – the portion of the federal deduction applicable to income earned in Kansas. Page 13

Kansas Schedule A Instructions CAUTION: Line numbers on Kansas Schedule A that reference federal Form Schedule A are from the 2024 tax forms and subject to change for 2025. • Health Savings Account Deduction – the portion of the federal deduction applicable to income earned in Kansas. • Educator Expenses – the portion of the federal deduction applicable to income earned in Kansas. * This is the list of allowed federal adjustments as of publication of these instructions (in addition to those on lines B13 through B16). You may enter on line B17 any federal adjustment allowed by federal law for tax year 2025 (not already entered on lines B13 through B16). LINE B18: Add lines B13 through B17 and enter result. LINE B19: Subtract line B18 from B12 and enter result. LINE B20: Enter the net modifications from Schedule S, Part A that are applicable to Kansas source income. If this is a negative amount, shade the minus (–) in the box to the left of line B20. LINE B21: If line B20 is a positive amount, add lines B19 and B20. If line B20 is a negative amount, subtract line B20 from line B19. Enter the result on line B21. LINE B22: Enter amount from line 3, Form K-40. Nonresident Allocation Percentage LINE B23: Divide line B21 by line B22. Round the result to the fourth decimal place; not to exceed 100.0000. Enter the result here and on line 9 of Form K-40. CAUTION: References to the federal form numbers listed on the Kansas forms K-40, Schedule S and Schedule A may have changed. Do not rely solely upon referenced numbers for calculating your Kansas Itemized Deductions. Please look at the requested information and locate this on your federal form(s) to ensure accurate calculation and to avoid any processing delays. Itemized Deduction Computation Individual taxpayers may choose to either itemize their individual nonbusiness deductions or claim a standard deduction. If your Kansas itemized deductions are greater than the Kansas standard deduction for your filing status, it will be to your advantage to complete and file Kansas Schedule A. If the Kansas standard deduction for your filing status is greater than the amount of Kansas itemized deductions you can substantiate, it is to your advantage to claim the Kansas standard deduction. Use Kansas Schedule A, Kansas Itemized Deductions Schedule to calculate your Kansas itemized deductions. Your Kansas itemized deductions may be different from your federal itemized deductions as some federal deductions are not allowed on your Kansas return. MEDICAL AND DENTAL EXPENSES Skip lines 1 through 4 if you are not deducting medical and dental expenses. Kansas allows 100% of the expenses for medical care allowable as deductions in section 213 of the federal internal revenue code. Medical care means amounts paid for the following: • diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, • transportation primarily for and essential to medical care, • qualified long-term care services as defined in section 7702B(c) of the internal revenue code, or • insurance covering medical care or for any qualified long-term care insurance contract as defined in section 7702B(b) of the internal revenue code. Line 1: (Medical and dental expenses). If you filed federal Schedule A and entered an amount on line 1 of federal Schedule A, enter that amount on line 1 of Kansas Schedule A. If you did not file federal Schedule A, enter the total of your medical and dental expenses after you reduce these expenses by any payments received by you from insurance or other sources. Include amounts you paid for doctors, dentists, nurses, hospitals, prescription medicines and drugs or insulin. Also include the total amount you paid for insurance premiums for medical and dental care, amounts paid for transportation and lodging, and other expenses such as hearing aids, dentures, eyeglasses, and contact lenses. If your insurance company paid your doctor or dentist directly for part of your medical expenses and you paid only the amount that remained, include in your medical expenses ONLY the amount you paid. Do not include insurance premiums paid by your employer. In general, you can include medical and dental bills you paid in 2025 for yourself and your spouse and all dependents you claim on your return. Federal Publication 502, Medical and Dental Expenses, describes the types of expenses you can and cannot deduct in greater detail. Line 2: (Federal adjusted gross income). Enter the amount from Federal Form 1040 or 1040-SR, line 11b. Line 3: (Federal limitation). Multiply line 2 by 7.5%. Line 4: (Total medical and dental expenses). Subtract line 3 from line 1. If line 3 is greater than line 1, enter zero. TAXES YOU PAID Skip lines 5 through 7 if you are not deducting taxes you paid. Kansas allows 100% of the amount of taxes on real and personal property as provided in section 164(a) of the federal internal revenue code. In general, you may deduct state and local real property taxes as well as state and local personal property taxes. The $40,000 ($20,000 if married filing separate) federal cap on the itemized deduction for state and local taxes calculated on federal form 1040, Schedule A, line 5e, does not apply for Kansas purposes. Taxpayers may deduct all state and local real estate and property taxes paid, independent of the federal dollar limitation. Line 5: (State and local real estate taxes). Enter on line 5 the state and local taxes you paid on real estate you own that wasn’t used for business, but only if the taxes are assessed uniformly at a like rate on all real property throughout the community, and the proceeds are used for general community or governmental purposes. Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take. If your mortgage payments include your real estate taxes, you can include only the amount the mortgage company actually paid to the taxing authority in 2025. Line 6: (State and local personal property taxes). Enter on line 6 the state and local personal property taxes you paid, but only if the taxes were based on value alone and were imposed on a yearly basis. See federal instructions for Schedule A for additional information. Example. You paid a yearly fee for the registration of your car. Part of the fee was based on the car’s value and part was based on its weight. You can deduct only the part of the fee that was based on the car’s value. Line 7: (Total taxes you paid) Add lines 5 and 6 and enter result on line 7. Page 14

Page 15 INTEREST YOU PAID Skip lines 8 and 9 if you are not deducting interest you paid. Kansas allows 100% of the qualified residence interest paid as provided in section 163(h) of the federal internal revenue code with respect to any qualified residence. You cannot deduct personal interest. However, you can deduct qualified home mortgage interest. A home mortgage is any loan that is secured by your main home or second home, regardless of how the loan is labeled. It includes first and second mortgages, home equity loans, and refinanced mortgages. Federal Publication 530, Tax Information for Homeowners, explains the deductions homeowners can and cannot take. Line 8: (Home mortgage interest and points checkbox). If you didn’t use all of your home mortgage loans to buy, build or improve your home check the box. See federal instructions for Schedule A for additional information. Line 8a: (Home mortgage interest and points reported to you on federal Form 1098). Enter the home mortgage interest and points reported to you on Federal Form 1098, Mortgage Interest Statement unless one or more of the limits on home mortgage interest apply to you. See federal instructions for Schedule A for additional information. Line 8b: (Home mortgage interest not reported to you on Form 1098). Enter the home mortgage interest you paid to a recipient who didn’t provide you with a Federal Form 1098. If the recipient was the person from whom you bought the home, enter the person’s name, address and social security number (SSN) if an individual, or employer identification number (EIN) in the space provided. Line 8c: (Points not reported to you on Form 1098). Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. See Federal Publication 936, Home Mortgage Interest Deduction to compute the amount you can deduct and for more information. Line 8d: (Reserved for future use). Line 9: (Total interest you paid). Add lines 8a through 8c and enter result on line 9. GIFTS TO CHARITY Skip lines 10 through 13 if you are not deducting gifts you made to a charity. Kansas allows 100% of the charitable contributions that qualify as deductions in section 170 of the federal internal revenue code. You can deduct contributions or gifts you gave to organizations that are religious, charitable, educational, scientific, or literary in purpose. You may also deduct what you gave to organizations that work to prevent cruelty to children or animals. See Federal Publication 526, Charitable Contributions for limitations and other details. You may deduct contributions that are cash, property, or out- of-pocket expenses you paid to do volunteer work for qualified organizations. You can deduct a gift of $250 or more only if you have a contemporaneous written acknowledgment from the charitable organization showing the amount of any money contributed, a description (but not value) of any property donated and whether the organization did or didn’t give you any goods or services in return for your contribution. To be contemporaneous, you must get the written acknowledgment from the charitable organization by the date you file your return or the due date (including extensions) for filing your return, whichever is earlier. Be sure to keep records of all your contributions, including pay statements if you made cash contributions through payroll deductions, receipts, written statements from organizations, and any appraisals or other required documentation. Unless directed otherwise, keep all statements and other documentation with your tax records as we may request to see them at a later time. In general, you may not deduct contributions to charitable organizations, to the extent that you receive a state tax credit in return for your contribution. You may not deduct political contributions or dues you paid to fraternal orders or similar groups or the value of services you performed or benefits you received in connection with your contribution. You may not deduct any amount paid to or for the benefit of a college or university in exchange for the right to purchase tickets to an athletic event in the college or university’s stadium. See Federal Publication 526, Charitable Contributions, for more details. Line 10: (Gifts by cash or check). Enter on line 10 the total value of gifts you made in cash or by check (including out-of-pocket expenses), unless a limit on deducting gifts applies to you. See Federal Publication 526, Charitable Contributions, for more details. For any contribution made in cash, regardless of the amount, you must maintain as a record of the contribution a bank record (such as a canceled check or credit card statement) or a written record from the charity. The written record must include the name of the charity, date, and amount of the contribution. If you made contributions through payroll deduction, see Federal Publication 526, Charitable Contributions, for information on the records you must keep. Don’t attach the record to your tax return. Instead, keep it with your other tax records. Line 11: (Gifts other than by cash or check) Enter the total value of your contributions of property other than by cash or check, unless a limit on deducting gifts applies to you. See Federal Publication 526, Charitable Contributions for more information. Retain federal form 8283 if you made non-cash contributions in excess of $500, as it may be requested by the Department of Revenue at a later date. Line 12: (Carryover from prior year) You may have contributions that you couldn’t deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. The same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See Federal Publication 526, Charitable Contributions for details. Line 13: (Total gifts to charity) Add lines 10 through line 12 and enter result on line 13. TOTAL KANSAS ITEMIZED DEDUCTIONS Line 14: (Total Kansas itemized deductions). Add lines 4, 7, 9 and 13. Enter result here and on line 4, form K-40. CAUTION: References to the federal form numbers listed on the Kansas forms K-40, Schedule S and Schedule A may have changed. Do not rely solely upon referenced numbers for calculating your Kansas Itemized Deductions. Please look at the requested information and locate this on your federal form(s) to ensure accurate calculation and to avoid any processing delays.

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2025 KANSAS UNDERPAYMENT OF ESTIMATED TAX (INDIVIDUAL INCOME TAX) K-210 Name as shown on Form K-40 Social Security Number CURRENT AND PRIOR YEAR INFORMATION 1. Amount from line 18, 2025 Form K-40 .......................................................................... ................................. 2

........ ) ........................................ ................................ . .................. 5 3 4 1/1/25 - 4/15/25 1/1/25 - 6/15/25 25% of line 4 50% of line 4 . ............................................................ 7 ) ................................................................ 9

. 11 6 8 10a 10b

3, ...................................................... ............................................. 12 13 . ................................ 1 .............................. .. ........................................... ). . 1 15 16 17 18 1/1/25 - 9/15/25 1/1/25 - 1/15/26 75% of line 4 100% of line 4 25% of line 2 or 3 50% of line 2 or 3 75% of line 2 or 3 100% of line 2 or 3 22.5% of tax 45% of tax 67.5% of tax 90% of tax 66.66% of tax K-210 Attach 180025 25% of tax 50% of tax 75% of tax 100% of tax 2. Multiply line 1 by 90% (farmers and fishers multiply by 66 2/3%) 3. Prior year’s tax liability (from line 19, 2024 Form K-40 4. Enter the total amount of your 2025 Kansas income tax withheld NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day. PART I – EXCEPTIONS TO THE PENALTY 5. Cumulative total of your 2025 withholdin 6. Cumulative timely paid estimated tax payments from January through each payment due da 7. Cumulative total of the credit for taxes paid on the K-120S (line 25 of the K-40 8. Total amount withheld, timely paid estimated payments, and credit for taxes paid on K-120S (add lines 5, 6, and 7) 9. Exception 1 – Cumulative amount from either line 2 or line whichever is less 10. Exception 2 – Tax on annualized 2025 income; enclose computation. (Farmers/fishers use line 10b PART II – FIGURING THE PENALTY 11. Amount of underpayment. Enter the sum of line 9 less line 8, line 10a less line 8, or, line 10b less line 8 whichever is applicable 4/15/25 6/15/25 9/15/25 1/15/26 12. Due date of each installment 13. Number of days from the due date of the installment to the 61 92 107 due date of the next installment or 12/31/25, whichever is earlier. If paid late, see instructions 14. Number of days from 1/15/26 to date paid or 4/15/26, whichever is earlier. If paid late, see instruction 15 15. Line 13 X 9% X amount on line 1 365 16. Line 14 X 8% X amount on line 11 365 17. Penalty (add lines 15 and 16 18. Total penalty. Add amounts on line 17 and enter the total here and on line 31, Estimated Tax Penalty, on the back of Form K-40

INSTRUCTIONS FOR SCHEDULE K-210 If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day. WHO MAY USE THIS SCHEDULE If you are an individual taxpayer (including farmer or fisher), use this schedule to determine if your income tax was fully paid throughout the year by withholding and/or estimated tax payments. If your 2025 tax due (line 18 of Form K-40, less withholding and tax credits (excluding estimated tax payments made) is $500 or more, you may be subject to an underpayment of estimated tax penalty and must complete this form. Taxpayers (other than farmers or fishers) are not required to make a payment for the January 15th quarter if a Form K-40 was filed and the tax was paid in full on or before January 31, 2026. Farmers and Fishers: If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1, 2026, you may be exempt from any penalty for underpayment of estimated tax. If exempt, write “Exempt–farmer/fisher” on line 1 and do not complete the rest of this schedule. If you meet this gross income test, but you did not file a return and pay the tax on or before March 1, 2026, you must use this schedule to determine if you owe a penalty for underpayment of estimated tax. COMPLETING THIS SCHEDULE Enter your name and your Social Security number in the space provided at the top of this schedule. LINES 1 through 4: Complete these lines based on information on your income tax return for this tax year and last tax year. If you did not file an income tax return for the prior tax year, or if you did file a return but your income tax balance (line 19, Form K-40) was zero, then enter zero on line 3 of this schedule. PART I – EXCEPTIONS TO THE PENALTY You are NOT subject to a penalty if your 2025 tax payments (line 8) equal or exceed the amounts for one of the exceptions (lines 9 or 10a or 10b) for the same payment period. LINE 5: Multiply the amount on line 4 by the percentage shown in each column of line 5. LINE 6: Enter the cumulative amount of timely paid estimated tax payment made in each quarter. For example, Column 3 will be the total of your estimated tax payments made from January 1 through September 15, 2025. LINE 7: Multiply the amount from line 25 of the K-40 by the percentage shown in each column of line 7. LINE 8: For each column, add lines 5, 6, and 7 and enter the result on line 8. LINE 9: Exception 1 applies if the amount on line 8 of a column equals or exceeds the amount on line 9 for the same column. Multiply line 2 or 3 (whichever is less) by the percentages shown in each column of line 9. If the amount on line 8 (for each column) is equal to or greater than the amount on line 9 (for each column) – no penalty is due and no further entries are required. LINE 10: Exception 2 applies if your 2025 tax payments equal or exceeds 90% (66 2/3% for farmers and fishers) of the tax on your annualized income for these 2025 periods: January 1 – March 31 Multiply income by 4 January 1 – May 31 Multiply income by 2.4 January 1 – August 31 Multiply income by 1.5 January 1 – December 31 Multiply income by 1 This exception applies if the amount on line 8 exceeds the amount on line 10a or 10b (as applicable). If you are a farmer or fisher, you will only complete the last column on line 10b. For example, to figure the first column, total your income from January 1 to March 31, 2025 and multiply by 4. Subtract your deductions (standard or itemized) and your exemption allowance amount. Using this net annualized income figure, compute the tax. Multiply the tax by the percentage rate in the first column. Repeat these instructions for the remaining three columns, using the multiplication factors given above to annualize the income for that period. Enclose a schedule showing your computation of annualized income and tax amounts. If the amount on line 8 (for each column) is equal to or greater than the amount on line 10a (for each column), or line 10b, for farmers or fishers – no penalty is due and no further entries are required. PART II – FIGURING THE PENALTY LINE 11: Enter on line 11 the amount of underpayment of tax, which is the lesser of one of the following computations: • Line 9 less line 8; or, • Line 10a less line 8; or, • Line 10b less line 8 LINE 12: This line contains the due date of each installment for a calendar year taxpayer. LINE 13: The number of days on line 13 are precomputed for a calendar year taxpayer that made timely payments. If you did not make timely payments, you should disregard the precomputed number of days on line 13 and compute the number of days on each quarter to the date paid. EXAMPLE: If you paid the 6/15/25 installment on 6/28/25 the number of days to enter on line 13, column 2 will be computed from 6/15/25 to 6/28/25, which equals 13 days. If you then paid the next quarter timely at 9/15/25, the number of days will be from 9/15/25 to 1/15/26, which equals the 122 days (107 already entered + 15). LINE 14: The penalty rate begins in column 3 for a calendar year taxpayer, therefore no entry is required in columns 1 and 2. The 15 days in the 3rd column are from 1/1/26 to 1/15/26. If you did not make timely payments, you should disregard the precomputed number of days on line 14 and compute the number of days on each quarter to the date paid. • If you file your return prior to 1/15/26, enter in the third column the number of days from 1/1/25 to the date filed and disregard the precomputed number of days (15) entered on line 14. • The fourth column must be completed by you. Enter the number of days from 1/15/26 to the date the return was filed and paid. LINES 15 and 16: Penalty is computed to 12/31/25 at 9% and from 1/1/26 to the date the tax was paid or 4/15/26, whichever is earlier, at 8%. LINE 17: For each column, add lines 15 and 16 and enter the result on line 17. LINE 18: Add the amounts on line 17 together and enter the result on line 18. Also enter this amount on Form K-40, line 31, Estimated Tax Penalty.

Total Kansas Exempt Add all amounts and enter result in the Total Kansas Exe d information for all persons claimed as dependents. Do NOT in e (please print) Date of Birth (MMDDYYYY) il to: Kansas Income Tax, Kansas Dept. of Revenue Box 750260, Topeka, KS 66699-0260 2025 KANSAS INDIVIDUAL INCOME TAX Your First Name _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ to 00 00 00 00 00 00 00 00 Initial Last Name Enter the first four letters of your last name. Use ALL CAPITAL letters. Your Social Security Number Spouse’s First Name Initial Last Name Enter the first four letters of your spouse‘s last name. Use ALL CAPITAL letters. Spouse‘s Social Security Number Mailing Address (Number and Street, including Rural Route) School District No. City, Town, or Post Office State Zip Code County Abbreviation If your name or address has changed since last year, mark an —X“ in this box. If taxpayer (or spouse if filing joint) died during this tax year, mark an —X“ in this box. Daytime Telephone Number Amended Return (Mark ONE) If this is an AMENDED 2025 Kansas return mark one of the following boxes: Amended affects Kansas only Amended Federal tax return Adjustment by the IRS Filing Status (Mark ONE) Single Married filing joint (Even if only one had income) Married filing separate Head of household (Do not mark if filing a joint return) Residency Status (Mark ONE) Resident Part-year resident from (Complete Sch. S, Part B) Nonresident (Complete Sch. S, Part B) Check One Box (This selection must match your Filing Status from above) Married individuals filing a joint return, check the box to the left, enter —2“ in the box to the right and enter $18,320 in the currency box. OR Married individuals filing a separate return, individuals with a filing status of Single, or Head of Household, check the box to the left, enter —1“ in the box to the right and $9,160 in the currency box. If Filing Status above is Head of Household, enter $2,320 in the currency box to the right. If not, leave blank. Exemptions and Dependents Enter the number of individuals you may claim as a dependent in the first box, multiply by $2,320 and enter total in the currency box to the right. Do NOT include yourself or your spouse. X $2,320 = Additional Exemptions Enter the number of children you may claim as a dependent who were born in this tax year in the first box, multiply by $2,320 and enter total in the currency box to the right. X $2,320 = An additional exemption is allowed for the parent(s) of a child who is stillborn during this tax year. Enter the total number of exemptions in the first box, multiply by $2,320 and enter total in the currency box to the right. X $2,320 = Disabled Veteran Personal Exemption allowance. In the first box, enter the total number of disabled veterans being claimed including yourself. Multiply by $2,320 and enter total in the currency box to the right. X $2,320 = ions Total Kansas Exemption Amount mption Amount Box. Also enter this same amount on page 2, line 5 of this form. Enter the requeste clude you or your spouse. Enclose separate schedule if necessary. Nam Relationship Social Security Number Ma PO K-40 Page 1 114525 K- 40 DO NOT STAPLE

. .................. ............................................................................................................ ) .... ........... ) .............................................................................................. .......................................... ................................................................... 8 9 ....................... ...................................................................................... 10 11 ........................ 12 ..... 0) .............. .... ................................................ ................................................ ................... .................. ................................................. ....................................................................................................... ............................................................................ ................................................................................. ..................................................................... ....................................................... ................................................ 6. Total deductions (add lines 4 and 5) 7. Taxable income (subtract line 6 from line 3; if less than zero, enter 0) tation 8. Tax (from Tax Tables or Tax Computation Schedule) 9. Nonresident percentage (from Schedule S, line B23; or if 100%, enter 100.0000) 10. Nonresident tax (multiply line 8 by line 9) 11. Kansas tax on lump sum distributions (residents only - see instructions) 12. TOTAL INCOME TAX (residents: add lines 8 & 11; nonresidents: enter amount from lin 13. Credit for taxes paid to other states (see instructions; enclose return(s) from other sta ...................... . . . 24 .. . 21 . .. .................... ..................... ................ ................. .................. ................ ............... ... 16 ... 15 ... 14 .. ... 17 ............... .............. ............. .................. t ....... es) .. 14. Credit for child and dependent care expenses (residents only - see instructions) 15. Other credits (enclose all appropriate credit schedules) 16. Subtotal (subtract lines 13, 14 and 15 from line 12) 17. Earned income tax credit (from worksheet on page 8 of instructions) 18. Total tax balance (subtract line 17 from line 16; cannot be less than zero) lding nts return, ines 26 19. Kansas income tax withheld from W-2s and/or 1099s 20. Estimated tax paid 21. Amount paid with Kansas extension 22. Refundable portion of earned income tax credit (from worksheet, page 8 of instructi ) ...... ons 23. Refundable portion of tax credits 24. Payments remitted with original return 25. Credit for tax paid on the K-120S (enclose K-9) 26. Overpayment from original return (see instructions) 00 K-40 Page 2 114225 ENTER AMOUNTS IN WHOLE DOLLARS ONLY ................. ) ) ....................................... . Income Shade the box for negative amounts. Example: ........ 4 A) ........................ 5 ) ..................................... 33 e) .......... 34 ) ......................... 35 ) ................................. 36

...................................................................................... 37 D . .................................................................................... 39 D .

.................................................................. 43 ) ................................. 00 00 00 00 00 00 00 00 00 00 00 41 19 00 20 00 00 00 00 00 00 00 00 00 00 00 00 00 22 23 25 26 27 28 29 30 31 32 13 00 00 00 00 00 00 18 00 00 00 00 00 00 6 00 7 42 2 1 3 00 00 00 1. Federal adjusted gross income (as reported on your federal income tax return 2. Modifications (from Schedule S, line A27; enclose Schedule S 3. Kansas adjusted gross income (line 2 added to or subtracted from line 1 Deductions 4. Standard deduction OR itemized deductions (if itemizing, complete Kansas Schedule 5. Exemption allowance (From Total Kansas Exemption Amount, front of this form Tax Compu e 1 Credits Withho and Payme If this is an AMENDED complete l 24, 25 and 27. Total refundable credits (add lines 19 through 25; then subtract line 26) Balance Due 28. Underpayment (if line 18 is greater than line 27, enter the difference here 29. Interest (see instruction 30. Penalty (see instructions 31. Estimated Tax Penalty Mark box if engaged in commercial farming or fishing in 2025 32. AMOUNT YOU OWE (add lines 28 through 31 and any entries on lines 35 through 42 Overpayment You may donate to any of the programs on lines 35 through 42. The amount you enter will reduce your refund or increase the amount you owe. 33. Overpayment (if line 18 is less than line 27, enter the difference her 34. CREDIT FORWARD (enter amount you wish to be applied to your 2026 estimated tax 35. CHICKADEE CHECKOFF (Kansas Nongame Wildlife Improvement Program 36. SENIOR CITIZENS MEALS ON WHEELS CONTRIBUTION PROGRAM 37. BREAST CANCER RESEARCH FUN 38. MILITARY EMERGENCY RELIEF FUND 39. KANSAS HOMETOWN HEROES FUN 40. KANSAS CREATIVE ARTS INDUSTRY FUND 41. LOCAL SCHOOL DISTRICT CONTRIBUTION FUND chool District Number 42. KANSAS HISTORIC SITE CONTRIBUTION FUND ric Site Number 43. REFUND (subtract lines 34 through 42 from line 33 I authorize the Director of Taxation or the Director’s designee to discuss my return and enclosures with my preparer. I declare under the penalties of perjury that to the best of my knowledge this is a true, correct, and complete return. Taxpayer Signature Date Spouse Signature (If married filing joint) Date Signature of preparer other than taxpayer Phone number of preparer Tax Preparer’s PTIN, EIN or SSN ENCLOSE any necessary documents with this form. DO NOT STAPLE.

2025 KANSAS SUPPLEMENTAL SCHEDULE Sch S Part A 114325 SCHEDULE S DO NOT STAPLE Additions Subtractions Net Modification A27 00 A3 ............................................... A1 A2 .................................................................................................................... .......................... s A4 A5 A6 A7 A8 A9 A10 A11 A12 ....... 0) ............................ .......................................... ..... ........................... .............. ............................ ............................................................................................................... .............................................. ......... ) ......................... .

) . A1 .............................. ...... ...... 40) 3 A14 A15 ...................................................................... .............................. A16 A1 A1 ............................................................................................ ................................................................ ........................................................ 7 8 A19 A2 2 2 A A ....... ....... ....... ..... ..... ..... ....... ) ................................................. ...................................................................... .......

C. § 274 t tions and enclose applicable schedules) R. un uc A2 A2 A2 A2 .......... s) . ................................. ..... .............. n )

) 0 1 2 3 4 5 6 . . . . . .................................. Your First Name Initial Last Name Spouse’s First Name Initial Last Name IMPORTANT: Refer to the Schedule S instructions before completing Parts A and B of this form. To claim itemized deductions you must complete Kansas form Schedule A. You must enclose all supportive documentation where indicated in the instructions. Enter the first four letters of your last name. Use ALL CAPITAL letters. Your Social Security number Enter the first four letters of your spouse’s last name. Use ALL CAPITAL letters. Spouse’s Social Security number PART A - Modifications to Federal Adjusted Gross Income A1. State and municipal bond interest not specifically exempt from Kansas income tax (reduced by related expense A2. Contributions to all KPERS (Kansas Public Employee’s Retirement Systems) A3. Kansas expensing recapture (enclose applicable schedule A4. Low income student scholarship contributions (enclose Schedule K-7 A5. Business interest expense carryforward deduction (I.R.C. § 163(j)) A6. Unqualified withdrawals from a First Time Home Buyer savings account (see instructions) . A7 Unqualified withdrawals from an Adoption savings account (see instructions) A8. Other additions to federal adjusted gross income (see instructions and enclose list) A9. Total additions to federal adjusted gross income (add lines A1 through A8 A10. Social Security benefits A11. KPERS lump sum distributions exempt from Kansas income tax A12. Interest on U.S. Government obligations (reduced by related expenses A13. State or local income tax refund (if included in line 1 of Form K- A14. Retirement benefits specifically exempt from Kansas income tax (do NOT include social security benefits or KPERS lump sum distribution A15. Military compensation of a nonresident servicemember (nonresidents only) A16. Contributions to a Kansas-sponsored 529 plan (such as Learning Quest or Quest529) or other states’ qualified tuition program A17. Armed forces recruitment, sign-up, or retention bonus A18 Global intangible low-taxed income (GILTI) (I.R.C. § 951A) A19. Disallowed business interest deduction (I.R.C. § 163(j)) A20. Disallowed business meal expenses (I. A21. Contributions to an ABLE savings acco A22. Kansas expensing deduction (See instr A23. Qualified Contributions to a First Time Home Buyer savings account (see instructio A24. Qualified Contributions to an Adoption savings account (see instructions A25. Other subtractions from federal adjusted gross income (see instructions and enclose list) A26. Total subtractions from federal adjusted gross income (add lines A10 through A25 A27. Net modification to federal adjusted gross income (subtract line A26 from line A9). Enter total here and on line 2, Form K-40. If negative, shade minus box

. B5. .................................... ........................ . ................................. ..............................

................................ .. . B B .................................... ) PART B - Income Allocation for Nonresidents and Part-Year Residents Income Shade box for negative amounts. Example: ............................... ... .................................................... ........ . . ............................................. ............................... ) ...... 00 B17 ............. B1 . . .................................... ) . B . Nonresident Allocation Percentage Total from federal return: Amount from Kansas sources: 00 00 00 00 00 00 00 00 00 00 : Total from federal return: Amount from Kansas sources 00 00 00 00 00 00 00 00 00 00 00 00 Adjustments to Income Shade box for negative amounts. Example: . B1. Wages, salaries, tips, etc B2. Interest and dividend income B3. Pensions, IRA distributions & annuities . B4. Refund of state & local income taxes Alimony received B6. Business income or loss . B7. Capital gain or loss . B8. Other gains or losses B9. Rental real estate, royalties, partnerships S corps, trusts, estates, REMICS etc ... B10. Farm income or loss B11. Unemployment compensation, taxable social security benefits & other income B12. Total income from Kansas sources (add lines B1 through B11 B13. IRA retirement deductions B14. Penalty on early withdrawal of savings B15. Alimony paid B16. Moving expenses for members of the armed force B17. Other federal adjustments B18. Total federal adjustments to Kansas source income (add lines B13 through B17 B19. Kansas source income after federal adjustments (subtract line B18 from line B12 B20. Net modifications from Part A that are applicable to Kansas source income B21. Modified Kansas source income (line B19 plus or minus line B20 B22. Kansas adjusted gross income (from line 3, Form K-40 B23. Nonresident allocation percentage (divide line B21 by line B22 and round to the fourth decimal place, not to exceed 100.0000). Enter result here and on line 9 of Form K-40 Additional Income B1 B2 B3 B4 B5 B6 B7 B8 B9 B10 B11 B12 B1 B2 B3 B4 B5 B6 B7 B8 B9 10 11 , B13 B14 B15 B16 B17 8 19 20 21 00 00 00 00 00 00 00 00 00 00 00 Sch S Part B 114425 00 00 00 00 B13 B14 B15 B16 B23

4. ............................................................................................................. 5. 6. 7. .................................................................... ..................................................................................... ................................................................................... 8. .............................................................................. 8.a. Home mortgage interest and points reported to you on Form 1098 (see in limited) ................................................................................................................................ 8 ......................................................................... 8 ........................ ________________________________ __________________________________________________________ 8.c. 8.d. Reserved ..................................................................................................... 8 ........................ Total medical and dental expenses allowed (subtract line 3 from line 1. If li than line 1, enter zero) .. State and local real estate taxes (see instructions) State and local personal property taxes . Total taxes you paid (add lines 5 and 6) Home mortgage interest and points. If you didn’t use all of your home mortga build, or improve your home, check this box 8.b. Home mortgage interest NOT reported to you on Form 1098 (see instructions if limited) .. If paid to the person from whom you bought the home, show that person’ identifying number and address: Points not reported to you on Form 1098 (see instructions for special rule 2025 KANSAS ITEMIZED DEDUCTIONS SCHEDULE SCHEDULE A DO NOT STAPLE Sch A 110325 Your First Name Initial Last Name Spouse’s First Name Initial Last Name 1. 2. 3. 1 2 3 4 5 6 7 ........................................................................ . b...................... ................................................................................................. ... 9. structions if a b ___________ ___________ 8c d 9 10 11 ) 12 13 13. ......................................................................... 14. Total gifts to charity (add lines 10 through 12) as Total Kansas Itemized Deductions (add lines 4, 7, 9 and 13. Enter the result here and on 14 ........................................................................................................................ ns

line 4, form K-40 . ................... s) . Total interest you paid (add lines 8a through 8d) ..................................................................... 10. 11. 12. . ............................................................................................................ r o , Your Social Security number Enter the first four letters of your spouse’s last name. Use ALL CAPITAL letters. Check this box if you claimed itemized deductions on your federal return Spouse’s Social Security number Medical and Dental Expenses (I.R.C. § 213) Medical and dental expenses (see instructions) Enter your adjusted gross income amount from Form 1040 or 1040-SR, line 11 Multiply line 2 by 7.5% (0.075) . ne 3 is more Taxes you Paid (I.R.C. § 164(a)) Interest You Paid (I.R.C. § 163(h)) ge loan(s) to buy Enter the first four letters of your last name. Use ALL CAPITAL letters. s name, Gifts to Charity (I.R.C. § 170) Gifts by cash or check (see instructions if you made any gift of $250 or more Gifts made other than by cash or check (see instructions if you made any gift of $250 or more Carryover from prior yea Total Ka Itemized Deductions IMPORTANT: You must enclose all supportive documentation where indicated in the instructions.

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$ , . , t t - - e ast nam - - FORM K-40V INSTRUCTIONS To ensure the most efficient processing of your payments, it is important that you use only black ink to complete the vouchers. Print your name, address, Social Security number, and the first four letters of your last name in the spaces provided. If you are filing a joint return, print that same information for your spouse in the spaces provided. If your name or address information has changed since last year, be sure to mark the “Name or Address Change” box with “X”. Make your check or money order payable to “Kansas Income Tax” for the full amount of your tax due. Be sure that your Social Security number is printed on your check or money order. If payment is not made on or before April 15, 2026, the tax due is subject to penalty and interest. If you are filing an extension of time to file your return, mark the appropriate box with “X”. Note that an extension of time is an extension to file, NOT an extension to pay. Do not attach the payment voucher or payment to your return or to each other. Place them loosely in the envelope with your return. If you have already mailed your return, or you filed electronically and didn’t pay electronically, mail your payment and the voucher to: KANSAS INCOME TAX KANSAS DEPARTMENT OF REVENUE PO BOX 750260 TOPEKA, KS 66699-0260 Need to make a quick payment? It’s simple — pay your tax electronically. Visit the Kansas Department of Revenue Payment portal at www.kansas.gov/payment-portal/ or visit ksrevenue.gov and log in to the Kansas Customer Service Center. If you need assistance completing your vouchers, contact the Kansas Department of Revenue at 785-368-8222. You may also use the new Chat option on the Taxation home page of our ksrevenue.gov website for 24 hour assistance, or chat with a Live Agent, Monday through Friday from 8:00am-4:45pm. NOTE: When a due date falls on a Saturday, Sunday or legal holiday, returns and payments are due the next regular work day. 2025 KANSAS INDIVIDUAL INCOME TAX PAYMENT VOUCHER Your First Name Initial Last Name Spouse’s First Name Initial Last Name Mailing Address (Number and Street, including Rural Route) City, Town, or Post Office State Zip Code Daytime Phone Number Your l Spouse’s last name Your Social Security number Spouse’s Social Security number Name or Address Change Write your SSN(s) on your check or money order and make payable to Kansas Income Tax. Mail to: Kansas Department of Revenue, PO Box 3506, Topeka KS 66625-3506. Amended Payment Extension Payment Paymen Amoun K-40V DO NOT SUBMIT PHOTOCOPIES OF THIS FORM FOR OFFICE USE ONLY Please use UPPER CASE le to print the first four letters K-40V 1120

tters of 112025

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FIND YOUR TAX: Read down the columns to find the line that includes your taxable income from line 7 of Form K-40. Then locate your filing status in the heading. Enter on line 8 of Form K-40 the tax amount where the taxable income line and filing status column meet. Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 26 50 2 2 3,301 3,350 173 173 6,601 6,650 345 345 9,901 9,950 516 516 51 100 4 4 3,351 3,400 176 176 6,651 6,700 347 347 9,951 10,000 519 519 101 150 7 7 3,401 3,450 178 178 6,701 6,750 350 350 10,001 10,050 521 521 151 200 9 9 3,451 3,500 181 181 6,751 6,800 352 352 10,051 10,100 524 524 201 250 12 12 3,501 3,550 183 183 6,801 6,850 355 355 10,101 10,150 527 527 251 300 14 14 3,551 3,600 186 186 6,851 6,900 358 358 10,151 10,200 529 529 301 350 17 17 3,601 3,650 189 189 6,901 6,950 360 360 10,201 10,250 532 532 351 400 20 20 3,651 3,700 191 191 6,951 7,000 363 363 10,251 10,300 534 534 401 450 22 22 3,701 3,750 194 194 7,001 7,050 365 365 10,301 10,350 537 537 451 500 25 25 3,751 3,800 196 196 7,051 7,100 368 368 10,351 10,400 540 540 501 550 27 27 3,801 3,850 199 199 7,101 7,150 371 371 10,401 10,450 542 542 551 600 30 30 3,851 3,900 202 202 7,151 7,200 373 373 10,451 10,500 545 545 601 650 33 33 3,901 3,950 204 204 7,201 7,250 376 376 10,501 10,550 547 547 651 700 35 35 3,951 4,000 207 207 7,251 7,300 378 378 10,551 10,600 550 550 701 750 38 38 4,001 4,050 209 209 7,301 7,350 381 381 10,601 10,650 553 553 751 800 40 40 4,051 4,100 212 212 7,351 7,400 384 384 10,651 10,700 555 555 801 850 43 43 4,101 4,150 215 215 7,401 7,450 386 386 10,701 10,750 558 558 851 900 46 46 4,151 4,200 217 217 7,451 7,500 389 389 10,751 10,800 560 560 901 950 48 48 4,201 4,250 220 220 7,501 7,550 391 391 10,801 10,850 563 563 951 1,000 51 51 4,251 4,300 222 222 7,551 7,600 394 394 10,851 10,900 566 566 1,001 1,050 53 53 4,301 4,350 225 225 7,601 7,650 397 397 10,901 10,950 568 568 1,051 1,100 56 56 4,351 4,400 228 228 7,651 7,700 399 399 10,951 11,000 571 571 1,101 1,150 59 59 4,401 4,450 230 230 7,701 7,750 402 402 11,001 11,050 573 573 1,151 1,200 61 61 4,451 4,500 233 233 7,751 7,800 404 404 11,051 11,100 576 576 1,201 1,250 64 64 4,501 4,550 235 235 7,801 7,850 407 407 11,101 11,150 579 579 1,251 1,300 66 66 4,551 4,600 238 238 7,851 7,900 410 410 11,151 11,200 581 581 1,301 1,350 69 69 4,601 4,650 241 241 7,901 7,950 412 412 11,201 11,250 584 584 1,351 1,400 72 72 4,651 4,700 243 243 7,951 8,000 415 415 11,251 11,300 586 586 1,401 1,450 74 74 4,701 4,750 246 246 8,001 8,050 417 417 11,301 11,350 589 589 1,451 1,500 77 77 4,751 4,800 248 248 8,051 8,100 420 420 11,351 11,400 592 592 1,501 1,550 79 79 4,801 4,850 251 251 8,101 8,150 423 423 11,401 11,450 594 594 1,551 1,600 82 82 4,851 4,900 254 254 8,151 8,200 425 425 11,451 11,500 597 597 1,601 1,650 85 85 4,901 4,950 256 256 8,201 8,250 428 428 11,501 11,550 599 599 1,651 1,700 87 87 4,951 5,000 259 259 8,251 8,300 430 430 11,551 11,600 602 602 1,701 1,750 90 90 5,001 5,050 261 261 8,301 8,350 433 433 11,601 11,650 605 605 1,751 1,800 92 92 5,051 5,100 264 264 8,351 8,400 436 436 11,651 11,700 607 607 1,801 1,850 95 95 5,101 5,150 267 267 8,401 8,450 438 438 11,701 11,750 610 610 1,851 1,900 98 98 5,151 5,200 269 269 8,451 8,500 441 441 11,751 11,800 612 612 1,901 1,950 100 100 5,201 5,250 272 272 8,501 8,550 443 443 11,801 11,850 615 615 1,951 2,000 103 103 5,251 5,300 274 274 8,551 8,600 446 446 11,851 11,900 618 618 2,001 2,050 105 105 5,301 5,350 277 277 8,601 8,650 449 449 11,901 11,950 620 620 2,051 2,100 108 108 5,351 5,400 280 280 8,651 8,700 451 451 11,951 12,000 623 623 2,101 2,150 111 111 5,401 5,450 282 282 8,701 8,750 454 454 12,001 12,050 625 625 2,151 2,200 113 113 5,451 5,500 285 285 8,751 8,800 456 456 12,051 12,100 628 628 2,201 2,250 116 116 5,501 5,550 287 287 8,801 8,850 459 459 12,101 12,150 631 631 2,251 2,300 118 118 5,551 5,600 290 290 8,851 8,900 462 462 12,151 12,200 633 633 2,301 2,350 121 121 5,601 5,650 293 293 8,901 8,950 464 464 12,201 12,250 636 636 2,351 2,400 124 124 5,651 5,700 295 295 8,951 9,000 467 467 12,251 12,300 638 638 2,401 2,450 126 126 5,701 5,750 298 298 9,001 9,050 469 469 12,301 12,350 641 641 2,451 2,500 129 129 5,751 5,800 300 300 9,051 9,100 472 472 12,351 12,400 644 644 2,501 2,550 131 131 5,801 5,850 303 303 9,101 9,150 475 475 12,401 12,450 646 646 2,551 2,600 134 134 5,851 5,900 306 306 9,151 9,200 477 477 12,451 12,500 649 649 2,601 2,650 137 137 5,901 5,950 308 308 9,201 9,250 480 480 12,501 12,550 651 651 2,651 2,700 139 139 5,951 6,000 311 311 9,251 9,300 482 482 12,551 12,600 654 654 2,701 2,750 142 142 6,001 6,050 313 313 9,301 9,350 485 485 12,601 12,650 657 657 2,751 2,800 144 144 6,051 6,100 316 316 9,351 9,400 488 488 12,651 12,700 659 659 2,801 2,850 147 147 6,101 6,150 319 319 9,401 9,450 490 490 12,701 12,750 662 662 2,851 2,900 150 150 6,151 6,200 321 321 9,451 9,500 493 493 12,751 12,800 664 664 2,901 2,950 152 152 6,201 6,250 324 324 9,501 9,550 495 495 12,801 12,850 667 667 2,951 3,000 155 155 6,251 6,300 326 326 9,551 9,600 498 498 12,851 12,900 670 670 3,001 3,050 157 157 6,301 6,350 329 329 9,601 9,650 501 501 12,901 12,950 672 672 3,051 3,100 160 160 6,351 6,400 332 332 9,651 9,700 503 503 12,951 13,000 675 675 3,101 3,150 163 163 6,401 6,450 334 334 9,701 9,750 506 506 13,001 13,050 677 677 3,151 3,200 165 165 6,451 6,500 337 337 9,751 9,800 508 508 13,051 13,100 680 680 3,201 3,250 168 168 6,501 6,550 339 339 9,801 9,850 511 511 13,101 13,150 683 683 3,251 3,300 170 170 6,551 6,600 342 342 9,851 9,900 514 514 13,151 13,200 685 685 2025 KANSAS TAX TABLE (for taxable income to $100,000) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is Page 27

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 13,201 13,250 688 688 16,501 16,550 859 859 19,801 19,850 1,031 1,031 23,101 23,150 1,203 1,203 13,251 13,300 690 690 16,551 16,600 862 862 19,851 19,900 1,034 1,034 23,151 23,200 1,206 1,205 13,301 13,350 693 693 16,601 16,650 865 865 19,901 19,950 1,036 1,036 23,201 23,250 1,209 1,208 13,351 13,400 696 696 16,651 16,700 867 867 19,951 20,000 1,039 1,039 23,251 23,300 1,211 1,210 13,401 13,450 698 698 16,701 16,750 870 870 20,001 20,050 1,041 1,041 23,301 23,350 1,214 1,213 13,451 13,500 701 701 16,751 16,800 872 872 20,051 20,100 1,044 1,044 23,351 23,400 1,217 1,216 13,501 13,550 703 703 16,801 16,850 875 875 20,101 20,150 1,047 1,047 23,401 23,450 1,220 1,218 13,551 13,600 706 706 16,851 16,900 878 878 20,151 20,200 1,049 1,049 23,451 23,500 1,223 1,221 13,601 13,650 709 709 16,901 16,950 880 880 20,201 20,250 1,052 1,052 23,501 23,550 1,225 1,223 13,651 13,700 711 711 16,951 17,000 883 883 20,251 20,300 1,054 1,054 23,551 23,600 1,228 1,226 13,701 13,750 714 714 17,001 17,050 885 885 20,301 20,350 1,057 1,057 23,601 23,650 1,231 1,229 13,751 13,800 716 716 17,051 17,100 888 888 20,351 20,400 1,060 1,060 23,651 23,700 1,234 1,231 13,801 13,850 719 719 17,101 17,150 891 891 20,401 20,450 1,062 1,062 23,701 23,750 1,236 1,234 13,851 13,900 722 722 17,151 17,200 893 893 20,451 20,500 1,065 1,065 23,751 23,800 1,239 1,236 13,901 13,950 724 724 17,201 17,250 896 896 20,501 20,550 1,067 1,067 23,801 23,850 1,242 1,239 13,951 14,000 727 727 17,251 17,300 898 898 20,551 20,600 1,070 1,070 23,851 23,900 1,245 1,242 14,001 14,050 729 729 17,301 17,350 901 901 20,601 20,650 1,073 1,073 23,901 23,950 1,248 1,244 14,051 14,100 732 732 17,351 17,400 904 904 20,651 20,700 1,075 1,075 23,951 24,000 1,250 1,247 14,101 14,150 735 735 17,401 17,450 906 906 20,701 20,750 1,078 1,078 24,001 24,050 1,253 1,249 14,151 14,200 737 737 17,451 17,500 909 909 20,751 20,800 1,080 1,080 24,051 24,100 1,256 1,252 14,201 14,250 740 740 17,501 17,550 911 911 20,801 20,850 1,083 1,083 24,101 24,150 1,259 1,255 14,251 14,300 742 742 17,551 17,600 914 914 20,851 20,900 1,086 1,086 24,151 24,200 1,262 1,257 14,301 14,350 745 745 17,601 17,650 917 917 20,901 20,950 1,088 1,088 24,201 24,250 1,264 1,260 14,351 14,400 748 748 17,651 17,700 919 919 20,951 21,000 1,091 1,091 24,251 24,300 1,267 1,262 14,401 14,450 750 750 17,701 17,750 922 922 21,001 21,050 1,093 1,093 24,301 24,350 1,270 1,265 14,451 14,500 753 753 17,751 17,800 924 924 21,051 21,100 1,096 1,096 24,351 24,400 1,273 1,268 14,501 14,550 755 755 17,801 17,850 927 927 21,101 21,150 1,099 1,099 24,401 24,450 1,276 1,270 14,551 14,600 758 758 17,851 17,900 930 930 21,151 21,200 1,101 1,101 24,451 24,500 1,278 1,273 14,601 14,650 761 761 17,901 17,950 932 932 21,201 21,250 1,104 1,104 24,501 24,550 1,281 1,275 14,651 14,700 763 763 17,951 18,000 935 935 21,251 21,300 1,106 1,106 24,551 24,600 1,284 1,278 14,701 14,750 766 766 18,001 18,050 937 937 21,301 21,350 1,109 1,109 24,601 24,650 1,287 1,281 14,751 14,800 768 768 18,051 18,100 940 940 21,351 21,400 1,112 1,112 24,651 24,700 1,289 1,283 14,801 14,850 771 771 18,101 18,150 943 943 21,401 21,450 1,114 1,114 24,701 24,750 1,292 1,286 14,851 14,900 774 774 18,151 18,200 945 945 21,451 21,500 1,117 1,117 24,751 24,800 1,295 1,288 14,901 14,950 776 776 18,201 18,250 948 948 21,501 21,550 1,119 1,119 24,801 24,850 1,298 1,291 14,951 15,000 779 779 18,251 18,300 950 950 21,551 21,600 1,122 1,122 24,851 24,900 1,301 1,294 15,001 15,050 781 781 18,301 18,350 953 953 21,601 21,650 1,125 1,125 24,901 24,950 1,303 1,296 15,051 15,100 784 784 18,351 18,400 956 956 21,651 21,700 1,127 1,127 24,951 25,000 1,306 1,299 15,101 15,150 787 787 18,401 18,450 958 958 21,701 21,750 1,130 1,130 25,001 25,050 1,309 1,301 15,151 15,200 789 789 18,451 18,500 961 961 21,751 21,800 1,132 1,132 25,051 25,100 1,312 1,304 15,201 15,250 792 792 18,501 18,550 963 963 21,801 21,850 1,135 1,135 25,101 25,150 1,315 1,307 15,251 15,300 794 794 18,551 18,600 966 966 21,851 21,900 1,138 1,138 25,151 25,200 1,317 1,309 15,301 15,350 797 797 18,601 18,650 969 969 21,901 21,950 1,140 1,140 25,201 25,250 1,320 1,312 15,351 15,400 800 800 18,651 18,700 971 971 21,951 22,000 1,143 1,143 25,251 25,300 1,323 1,314 15,401 15,450 802 802 18,701 18,750 974 974 22,001 22,050 1,145 1,145 25,301 25,350 1,326 1,317 15,451 15,500 805 805 18,751 18,800 976 976 22,051 22,100 1,148 1,148 25,351 25,400 1,329 1,320 15,501 15,550 807 807 18,801 18,850 979 979 22,101 22,150 1,151 1,151 25,401 25,450 1,331 1,322 15,551 15,600 810 810 18,851 18,900 982 982 22,151 22,200 1,153 1,153 25,451 25,500 1,334 1,325 15,601 15,650 813 813 18,901 18,950 984 984 22,201 22,250 1,156 1,156 25,501 25,550 1,337 1,327 15,651 15,700 815 815 18,951 19,000 987 987 22,251 22,300 1,158 1,158 25,551 25,600 1,340 1,330 15,701 15,750 818 818 19,001 19,050 989 989 22,301 22,350 1,161 1,161 25,601 25,650 1,343 1,333 15,751 15,800 820 820 19,051 19,100 992 992 22,351 22,400 1,164 1,164 25,651 25,700 1,345 1,335 15,801 15,850 823 823 19,101 19,150 995 995 22,401 22,450 1,166 1,166 25,701 25,750 1,348 1,338 15,851 15,900 826 826 19,151 19,200 997 997 22,451 22,500 1,169 1,169 25,751 25,800 1,351 1,340 15,901 15,950 828 828 19,201 19,250 1,000 1,000 22,501 22,550 1,171 1,171 25,801 25,850 1,354 1,343 15,951 16,000 831 831 19,251 19,300 1,002 1,002 22,551 22,600 1,174 1,174 25,851 25,900 1,356 1,346 16,001 16,050 833 833 19,301 19,350 1,005 1,005 22,601 22,650 1,177 1,177 25,901 25,950 1,359 1,348 16,051 16,100 836 836 19,351 19,400 1,008 1,008 22,651 22,700 1,179 1,179 25,951 26,000 1,362 1,351 16,101 16,150 839 839 19,401 19,450 1,010 1,010 22,701 22,750 1,182 1,182 26,001 26,050 1,365 1,353 16,151 16,200 841 841 19,451 19,500 1,013 1,013 22,751 22,800 1,184 1,184 26,051 26,100 1,368 1,356 16,201 16,250 844 844 19,501 19,550 1,015 1,015 22,801 22,850 1,187 1,187 26,101 26,150 1,370 1,359 16,251 16,300 846 846 19,551 19,600 1,018 1,018 22,851 22,900 1,190 1,190 26,151 26,200 1,373 1,361 16,301 16,350 849 849 19,601 19,650 1,021 1,021 22,901 22,950 1,192 1,192 26,201 26,250 1,376 1,364 16,351 16,400 852 852 19,651 19,700 1,023 1,023 22,951 23,000 1,195 1,195 26,251 26,300 1,379 1,366 16,401 16,450 854 854 19,701 19,750 1,026 1,026 23,001 23,050 1,197 1,197 26,301 26,350 1,382 1,369 16,451 16,500 857 857 19,751 19,800 1,028 1,028 23,051 23,100 1,200 1,200 26,351 26,400 1,384 1,372 and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — Page 28

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 26,401 26,450 1,387 1,374 29,701 29,750 1,571 1,546 33,001 33,050 1,755 1,717 36,301 36,350 1,940 1,889 26,451 26,500 1,390 1,377 29,751 29,800 1,574 1,548 33,051 33,100 1,758 1,720 36,351 36,400 1,942 1,892 26,501 26,550 1,393 1,379 29,801 29,850 1,577 1,551 33,101 33,150 1,761 1,723 36,401 36,450 1,945 1,894 26,551 26,600 1,396 1,382 29,851 29,900 1,580 1,554 33,151 33,200 1,764 1,725 36,451 36,500 1,948 1,897 26,601 26,650 1,398 1,385 29,901 29,950 1,582 1,556 33,201 33,250 1,767 1,728 36,501 36,550 1,951 1,899 26,651 26,700 1,401 1,387 29,951 30,000 1,585 1,559 33,251 33,300 1,769 1,730 36,551 36,600 1,954 1,902 26,701 26,750 1,404 1,390 30,001 30,050 1,588 1,561 33,301 33,350 1,772 1,733 36,601 36,650 1,956 1,905 26,751 26,800 1,407 1,392 30,051 30,100 1,591 1,564 33,351 33,400 1,775 1,736 36,651 36,700 1,959 1,907 26,801 26,850 1,409 1,395 30,101 30,150 1,594 1,567 33,401 33,450 1,778 1,738 36,701 36,750 1,962 1,910 26,851 26,900 1,412 1,398 30,151 30,200 1,596 1,569 33,451 33,500 1,781 1,741 36,751 36,800 1,965 1,912 26,901 26,950 1,415 1,400 30,201 30,250 1,599 1,572 33,501 33,550 1,783 1,743 36,801 36,850 1,967 1,915 26,951 27,000 1,418 1,403 30,251 30,300 1,602 1,574 33,551 33,600 1,786 1,746 36,851 36,900 1,970 1,918 27,001 27,050 1,421 1,405 30,301 30,350 1,605 1,577 33,601 33,650 1,789 1,749 36,901 36,950 1,973 1,920 27,051 27,100 1,423 1,408 30,351 30,400 1,608 1,580 33,651 33,700 1,792 1,751 36,951 37,000 1,976 1,923 27,101 27,150 1,426 1,411 30,401 30,450 1,610 1,582 33,701 33,750 1,794 1,754 37,001 37,050 1,979 1,925 27,151 27,200 1,429 1,413 30,451 30,500 1,613 1,585 33,751 33,800 1,797 1,756 37,051 37,100 1,981 1,928 27,201 27,250 1,432 1,416 30,501 30,550 1,616 1,587 33,801 33,850 1,800 1,759 37,101 37,150 1,984 1,931 27,251 27,300 1,435 1,418 30,551 30,600 1,619 1,590 33,851 33,900 1,803 1,762 37,151 37,200 1,987 1,933 27,301 27,350 1,437 1,421 30,601 30,650 1,622 1,593 33,901 33,950 1,806 1,764 37,201 37,250 1,990 1,936 27,351 27,400 1,440 1,424 30,651 30,700 1,624 1,595 33,951 34,000 1,808 1,767 37,251 37,300 1,993 1,938 27,401 27,450 1,443 1,426 30,701 30,750 1,627 1,598 34,001 34,050 1,811 1,769 37,301 37,350 1,995 1,941 27,451 27,500 1,446 1,429 30,751 30,800 1,630 1,600 34,051 34,100 1,814 1,772 37,351 37,400 1,998 1,944 27,501 27,550 1,449 1,431 30,801 30,850 1,633 1,603 34,101 34,150 1,817 1,775 37,401 37,450 2,001 1,946 27,551 27,600 1,451 1,434 30,851 30,900 1,635 1,606 34,151 34,200 1,820 1,777 37,451 37,500 2,004 1,949 27,601 27,650 1,454 1,437 30,901 30,950 1,638 1,608 34,201 34,250 1,822 1,780 37,501 37,550 2,007 1,951 27,651 27,700 1,457 1,439 30,951 31,000 1,641 1,611 34,251 34,300 1,825 1,782 37,551 37,600 2,009 1,954 27,701 27,750 1,460 1,442 31,001 31,050 1,644 1,613 34,301 34,350 1,828 1,785 37,601 37,650 2,012 1,957 27,751 27,800 1,462 1,444 31,051 31,100 1,647 1,616 34,351 34,400 1,831 1,788 37,651 37,700 2,015 1,959 27,801 27,850 1,465 1,447 31,101 31,150 1,649 1,619 34,401 34,450 1,834 1,790 37,701 37,750 2,018 1,962 27,851 27,900 1,468 1,450 31,151 31,200 1,652 1,621 34,451 34,500 1,836 1,793 37,751 37,800 2,020 1,964 27,901 27,950 1,471 1,452 31,201 31,250 1,655 1,624 34,501 34,550 1,839 1,795 37,801 37,850 2,023 1,967 27,951 28,000 1,474 1,455 31,251 31,300 1,658 1,626 34,551 34,600 1,842 1,798 37,851 37,900 2,026 1,970 28,001 28,050 1,476 1,457 31,301 31,350 1,661 1,629 34,601 34,650 1,845 1,801 37,901 37,950 2,029 1,972 28,051 28,100 1,479 1,460 31,351 31,400 1,663 1,632 34,651 34,700 1,847 1,803 37,951 38,000 2,032 1,975 28,101 28,150 1,482 1,463 31,401 31,450 1,666 1,634 34,701 34,750 1,850 1,806 38,001 38,050 2,034 1,977 28,151 28,200 1,485 1,465 31,451 31,500 1,669 1,637 34,751 34,800 1,853 1,808 38,051 38,100 2,037 1,980 28,201 28,250 1,488 1,468 31,501 31,550 1,672 1,639 34,801 34,850 1,856 1,811 38,101 38,150 2,040 1,983 28,251 28,300 1,490 1,470 31,551 31,600 1,675 1,642 34,851 34,900 1,859 1,814 38,151 38,200 2,043 1,985 28,301 28,350 1,493 1,473 31,601 31,650 1,677 1,645 34,901 34,950 1,861 1,816 38,201 38,250 2,046 1,988 28,351 28,400 1,496 1,476 31,651 31,700 1,680 1,647 34,951 35,000 1,864 1,819 38,251 38,300 2,048 1,990 28,401 28,450 1,499 1,478 31,701 31,750 1,683 1,650 35,001 35,050 1,867 1,821 38,301 38,350 2,051 1,993 28,451 28,500 1,502 1,481 31,751 31,800 1,686 1,652 35,051 35,100 1,870 1,824 38,351 38,400 2,054 1,996 28,501 28,550 1,504 1,483 31,801 31,850 1,688 1,655 35,101 35,150 1,873 1,827 38,401 38,450 2,057 1,998 28,551 28,600 1,507 1,486 31,851 31,900 1,691 1,658 35,151 35,200 1,875 1,829 38,451 38,500 2,060 2,001 28,601 28,650 1,510 1,489 31,901 31,950 1,694 1,660 35,201 35,250 1,878 1,832 38,501 38,550 2,062 2,003 28,651 28,700 1,513 1,491 31,951 32,000 1,697 1,663 35,251 35,300 1,881 1,834 38,551 38,600 2,065 2,006 28,701 28,750 1,515 1,494 32,001 32,050 1,700 1,665 35,301 35,350 1,884 1,837 38,601 38,650 2,068 2,009 28,751 28,800 1,518 1,496 32,051 32,100 1,702 1,668 35,351 35,400 1,887 1,840 38,651 38,700 2,071 2,011 28,801 28,850 1,521 1,499 32,101 32,150 1,705 1,671 35,401 35,450 1,889 1,842 38,701 38,750 2,073 2,014 28,851 28,900 1,524 1,502 32,151 32,200 1,708 1,673 35,451 35,500 1,892 1,845 38,751 38,800 2,076 2,016 28,901 28,950 1,527 1,504 32,201 32,250 1,711 1,676 35,501 35,550 1,895 1,847 38,801 38,850 2,079 2,019 28,951 29,000 1,529 1,507 32,251 32,300 1,714 1,678 35,551 35,600 1,898 1,850 38,851 38,900 2,082 2,022 29,001 29,050 1,532 1,509 32,301 32,350 1,716 1,681 35,601 35,650 1,901 1,853 38,901 38,950 2,085 2,024 29,051 29,100 1,535 1,512 32,351 32,400 1,719 1,684 35,651 35,700 1,903 1,855 38,951 39,000 2,087 2,027 29,101 29,150 1,538 1,515 32,401 32,450 1,722 1,686 35,701 35,750 1,906 1,858 39,001 39,050 2,090 2,029 29,151 29,200 1,541 1,517 32,451 32,500 1,725 1,689 35,751 35,800 1,909 1,860 39,051 39,100 2,093 2,032 29,201 29,250 1,543 1,520 32,501 32,550 1,728 1,691 35,801 35,850 1,912 1,863 39,101 39,150 2,096 2,035 29,251 29,300 1,546 1,522 32,551 32,600 1,730 1,694 35,851 35,900 1,914 1,866 39,151 39,200 2,099 2,037 29,301 29,350 1,549 1,525 32,601 32,650 1,733 1,697 35,901 35,950 1,917 1,868 39,201 39,250 2,101 2,040 29,351 29,400 1,552 1,528 32,651 32,700 1,736 1,699 35,951 36,000 1,920 1,871 39,251 39,300 2,104 2,042 29,401 29,450 1,555 1,530 32,701 32,750 1,739 1,702 36,001 36,050 1,923 1,873 39,301 39,350 2,107 2,045 29,451 29,500 1,557 1,533 32,751 32,800 1,741 1,704 36,051 36,100 1,926 1,876 39,351 39,400 2,110 2,048 29,501 29,550 1,560 1,535 32,801 32,850 1,744 1,707 36,101 36,150 1,928 1,879 39,401 39,450 2,113 2,050 29,551 29,600 1,563 1,538 32,851 32,900 1,747 1,710 36,151 36,200 1,931 1,881 39,451 39,500 2,115 2,053 29,601 29,650 1,566 1,541 32,901 32,950 1,750 1,712 36,201 36,250 1,934 1,884 39,501 39,550 2,118 2,055 29,651 29,700 1,568 1,543 32,951 33,000 1,753 1,715 36,251 36,300 1,937 1,886 39,551 39,600 2,121 2,058 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is Page 29

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 39,601 39,650 2,124 2,061 42,901 42,950 2,308 2,232 46,201 46,250 2,492 2,405 49,501 49,550 2,676 2,589 39,651 39,700 2,126 2,063 42,951 43,000 2,311 2,235 46,251 46,300 2,495 2,407 49,551 49,600 2,679 2,592 39,701 39,750 2,129 2,066 43,001 43,050 2,313 2,237 46,301 46,350 2,498 2,410 49,601 49,650 2,682 2,594 39,751 39,800 2,132 2,068 43,051 43,100 2,316 2,240 46,351 46,400 2,500 2,413 49,651 49,700 2,684 2,597 39,801 39,850 2,135 2,071 43,101 43,150 2,319 2,243 46,401 46,450 2,503 2,416 49,701 49,750 2,687 2,600 39,851 39,900 2,138 2,074 43,151 43,200 2,322 2,245 46,451 46,500 2,506 2,419 49,751 49,800 2,690 2,603 39,901 39,950 2,140 2,076 43,201 43,250 2,325 2,248 46,501 46,550 2,509 2,421 49,801 49,850 2,693 2,605 39,951 40,000 2,143 2,079 43,251 43,300 2,327 2,250 46,551 46,600 2,512 2,424 49,851 49,900 2,696 2,608 40,001 40,050 2,146 2,081 43,301 43,350 2,330 2,253 46,601 46,650 2,514 2,427 49,901 49,950 2,698 2,611 40,051 40,100 2,149 2,084 43,351 43,400 2,333 2,256 46,651 46,700 2,517 2,430 49,951 50,000 2,701 2,614 40,101 40,150 2,152 2,087 43,401 43,450 2,336 2,258 46,701 46,750 2,520 2,432 50,001 50,050 2,704 2,617 40,151 40,200 2,154 2,089 43,451 43,500 2,339 2,261 46,751 46,800 2,523 2,435 50,051 50,100 2,707 2,619 40,201 40,250 2,157 2,092 43,501 43,550 2,341 2,263 46,801 46,850 2,525 2,438 50,101 50,150 2,710 2,622 40,251 40,300 2,160 2,094 43,551 43,600 2,344 2,266 46,851 46,900 2,528 2,441 50,151 50,200 2,712 2,625 40,301 40,350 2,163 2,097 43,601 43,650 2,347 2,269 46,901 46,950 2,531 2,444 50,201 50,250 2,715 2,628 40,351 40,400 2,166 2,100 43,651 43,700 2,350 2,271 46,951 47,000 2,534 2,446 50,251 50,300 2,718 2,631 40,401 40,450 2,168 2,102 43,701 43,750 2,352 2,274 47,001 47,050 2,537 2,449 50,301 50,350 2,721 2,633 40,451 40,500 2,171 2,105 43,751 43,800 2,355 2,276 47,051 47,100 2,539 2,452 50,351 50,400 2,724 2,636 40,501 40,550 2,174 2,107 43,801 43,850 2,358 2,279 47,101 47,150 2,542 2,455 50,401 50,450 2,726 2,639 40,551 40,600 2,177 2,110 43,851 43,900 2,361 2,282 47,151 47,200 2,545 2,458 50,451 50,500 2,729 2,642 40,601 40,650 2,180 2,113 43,901 43,950 2,364 2,284 47,201 47,250 2,548 2,460 50,501 50,550 2,732 2,645 40,651 40,700 2,182 2,115 43,951 44,000 2,366 2,287 47,251 47,300 2,551 2,463 50,551 50,600 2,735 2,647 40,701 40,750 2,185 2,118 44,001 44,050 2,369 2,289 47,301 47,350 2,553 2,466 50,601 50,650 2,738 2,650 40,751 40,800 2,188 2,120 44,051 44,100 2,372 2,292 47,351 47,400 2,556 2,469 50,651 50,700 2,740 2,653 40,801 40,850 2,191 2,123 44,101 44,150 2,375 2,295 47,401 47,450 2,559 2,472 50,701 50,750 2,743 2,656 40,851 40,900 2,193 2,126 44,151 44,200 2,378 2,297 47,451 47,500 2,562 2,474 50,751 50,800 2,746 2,658 40,901 40,950 2,196 2,128 44,201 44,250 2,380 2,300 47,501 47,550 2,565 2,477 50,801 50,850 2,749 2,661 40,951 41,000 2,199 2,131 44,251 44,300 2,383 2,302 47,551 47,600 2,567 2,480 50,851 50,900 2,751 2,664 41,001 41,050 2,202 2,133 44,301 44,350 2,386 2,305 47,601 47,650 2,570 2,483 50,901 50,950 2,754 2,667 41,051 41,100 2,205 2,136 44,351 44,400 2,389 2,308 47,651 47,700 2,573 2,485 50,951 51,000 2,757 2,670 41,101 41,150 2,207 2,139 44,401 44,450 2,392 2,310 47,701 47,750 2,576 2,488 51,001 51,050 2,760 2,672 41,151 41,200 2,210 2,141 44,451 44,500 2,394 2,313 47,751 47,800 2,578 2,491 51,051 51,100 2,763 2,675 41,201 41,250 2,213 2,144 44,501 44,550 2,397 2,315 47,801 47,850 2,581 2,494 51,101 51,150 2,765 2,678 41,251 41,300 2,216 2,146 44,551 44,600 2,400 2,318 47,851 47,900 2,584 2,497 51,151 51,200 2,768 2,681 41,301 41,350 2,219 2,149 44,601 44,650 2,403 2,321 47,901 47,950 2,587 2,499 51,201 51,250 2,771 2,684 41,351 41,400 2,221 2,152 44,651 44,700 2,405 2,323 47,951 48,000 2,590 2,502 51,251 51,300 2,774 2,686 41,401 41,450 2,224 2,154 44,701 44,750 2,408 2,326 48,001 48,050 2,592 2,505 51,301 51,350 2,777 2,689 41,451 41,500 2,227 2,157 44,751 44,800 2,411 2,328 48,051 48,100 2,595 2,508 51,351 51,400 2,779 2,692 41,501 41,550 2,230 2,159 44,801 44,850 2,414 2,331 48,101 48,150 2,598 2,511 51,401 51,450 2,782 2,695 41,551 41,600 2,233 2,162 44,851 44,900 2,417 2,334 48,151 48,200 2,601 2,513 51,451 51,500 2,785 2,698 41,601 41,650 2,235 2,165 44,901 44,950 2,419 2,336 48,201 48,250 2,604 2,516 51,501 51,550 2,788 2,700 41,651 41,700 2,238 2,167 44,951 45,000 2,422 2,339 48,251 48,300 2,606 2,519 51,551 51,600 2,791 2,703 41,701 41,750 2,241 2,170 45,001 45,050 2,425 2,341 48,301 48,350 2,609 2,522 51,601 51,650 2,793 2,706 41,751 41,800 2,244 2,172 45,051 45,100 2,428 2,344 48,351 48,400 2,612 2,525 51,651 51,700 2,796 2,709 41,801 41,850 2,246 2,175 45,101 45,150 2,431 2,347 48,401 48,450 2,615 2,527 51,701 51,750 2,799 2,711 41,851 41,900 2,249 2,178 45,151 45,200 2,433 2,349 48,451 48,500 2,618 2,530 51,751 51,800 2,802 2,714 41,901 41,950 2,252 2,180 45,201 45,250 2,436 2,352 48,501 48,550 2,620 2,533 51,801 51,850 2,804 2,717 41,951 42,000 2,255 2,183 45,251 45,300 2,439 2,354 48,551 48,600 2,623 2,536 51,851 51,900 2,807 2,720 42,001 42,050 2,258 2,185 45,301 45,350 2,442 2,357 48,601 48,650 2,626 2,539 51,901 51,950 2,810 2,723 42,051 42,100 2,260 2,188 45,351 45,400 2,445 2,360 48,651 48,700 2,629 2,541 51,951 52,000 2,813 2,725 42,101 42,150 2,263 2,191 45,401 45,450 2,447 2,362 48,701 48,750 2,631 2,544 52,001 52,050 2,816 2,728 42,151 42,200 2,266 2,193 45,451 45,500 2,450 2,365 48,751 48,800 2,634 2,547 52,051 52,100 2,818 2,731 42,201 42,250 2,269 2,196 45,501 45,550 2,453 2,367 48,801 48,850 2,637 2,550 52,101 52,150 2,821 2,734 42,251 42,300 2,272 2,198 45,551 45,600 2,456 2,370 48,851 48,900 2,640 2,552 52,151 52,200 2,824 2,737 42,301 42,350 2,274 2,201 45,601 45,650 2,459 2,373 48,901 48,950 2,643 2,555 52,201 52,250 2,827 2,739 42,351 42,400 2,277 2,204 45,651 45,700 2,461 2,375 48,951 49,000 2,645 2,558 52,251 52,300 2,830 2,742 42,401 42,450 2,280 2,206 45,701 45,750 2,464 2,378 49,001 49,050 2,648 2,561 52,301 52,350 2,832 2,745 42,451 42,500 2,283 2,209 45,751 45,800 2,467 2,380 49,051 49,100 2,651 2,564 52,351 52,400 2,835 2,748 42,501 42,550 2,286 2,211 45,801 45,850 2,470 2,383 49,101 49,150 2,654 2,566 52,401 52,450 2,838 2,751 42,551 42,600 2,288 2,214 45,851 45,900 2,472 2,386 49,151 49,200 2,657 2,569 52,451 52,500 2,841 2,753 42,601 42,650 2,291 2,217 45,901 45,950 2,475 2,388 49,201 49,250 2,659 2,572 52,501 52,550 2,844 2,756 42,651 42,700 2,294 2,219 45,951 46,000 2,478 2,391 49,251 49,300 2,662 2,575 52,551 52,600 2,846 2,759 42,701 42,750 2,297 2,222 46,001 46,050 2,481 2,393 49,301 49,350 2,665 2,578 52,601 52,650 2,849 2,762 42,751 42,800 2,299 2,224 46,051 46,100 2,484 2,396 49,351 49,400 2,668 2,580 52,651 52,700 2,852 2,764 42,801 42,850 2,302 2,227 46,101 46,150 2,486 2,399 49,401 49,450 2,671 2,583 52,701 52,750 2,855 2,767 42,851 42,900 2,305 2,230 46,151 46,200 2,489 2,402 49,451 49,500 2,673 2,586 52,751 52,800 2,857 2,770 and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — Page 30

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 52,801 52,850 2,860 2,773 56,101 56,150 3,044 2,957 59,401 59,450 3,229 3,141 62,701 62,750 3,413 3,325 52,851 52,900 2,863 2,776 56,151 56,200 3,047 2,960 59,451 59,500 3,231 3,144 62,751 62,800 3,415 3,328 52,901 52,950 2,866 2,778 56,201 56,250 3,050 2,963 59,501 59,550 3,234 3,147 62,801 62,850 3,418 3,331 52,951 53,000 2,869 2,781 56,251 56,300 3,053 2,965 59,551 59,600 3,237 3,150 62,851 62,900 3,421 3,334 53,001 53,050 2,871 2,784 56,301 56,350 3,056 2,968 59,601 59,650 3,240 3,152 62,901 62,950 3,424 3,336 53,051 53,100 2,874 2,787 56,351 56,400 3,058 2,971 59,651 59,700 3,242 3,155 62,951 63,000 3,427 3,339 53,101 53,150 2,877 2,790 56,401 56,450 3,061 2,974 59,701 59,750 3,245 3,158 63,001 63,050 3,429 3,342 53,151 53,200 2,880 2,792 56,451 56,500 3,064 2,977 59,751 59,800 3,248 3,161 63,051 63,100 3,432 3,345 53,201 53,250 2,883 2,795 56,501 56,550 3,067 2,979 59,801 59,850 3,251 3,163 63,101 63,150 3,435 3,348 53,251 53,300 2,885 2,798 56,551 56,600 3,070 2,982 59,851 59,900 3,254 3,166 63,151 63,200 3,438 3,350 53,301 53,350 2,888 2,801 56,601 56,650 3,072 2,985 59,901 59,950 3,256 3,169 63,201 63,250 3,441 3,353 53,351 53,400 2,891 2,804 56,651 56,700 3,075 2,988 59,951 60,000 3,259 3,172 63,251 63,300 3,443 3,356 53,401 53,450 2,894 2,806 56,701 56,750 3,078 2,990 60,001 60,050 3,262 3,175 63,301 63,350 3,446 3,359 53,451 53,500 2,897 2,809 56,751 56,800 3,081 2,993 60,051 60,100 3,265 3,177 63,351 63,400 3,449 3,362 53,501 53,550 2,899 2,812 56,801 56,850 3,083 2,996 60,101 60,150 3,268 3,180 63,401 63,450 3,452 3,364 53,551 53,600 2,902 2,815 56,851 56,900 3,086 2,999 60,151 60,200 3,270 3,183 63,451 63,500 3,455 3,367 53,601 53,650 2,905 2,818 56,901 56,950 3,089 3,002 60,201 60,250 3,273 3,186 63,501 63,550 3,457 3,370 53,651 53,700 2,908 2,820 56,951 57,000 3,092 3,004 60,251 60,300 3,276 3,189 63,551 63,600 3,460 3,373 53,701 53,750 2,910 2,823 57,001 57,050 3,095 3,007 60,301 60,350 3,279 3,191 63,601 63,650 3,463 3,376 53,751 53,800 2,913 2,826 57,051 57,100 3,097 3,010 60,351 60,400 3,282 3,194 63,651 63,700 3,466 3,378 53,801 53,850 2,916 2,829 57,101 57,150 3,100 3,013 60,401 60,450 3,284 3,197 63,701 63,750 3,468 3,381 53,851 53,900 2,919 2,831 57,151 57,200 3,103 3,016 60,451 60,500 3,287 3,200 63,751 63,800 3,471 3,384 53,901 53,950 2,922 2,834 57,201 57,250 3,106 3,018 60,501 60,550 3,290 3,203 63,801 63,850 3,474 3,387 53,951 54,000 2,924 2,837 57,251 57,300 3,109 3,021 60,551 60,600 3,293 3,205 63,851 63,900 3,477 3,389 54,001 54,050 2,927 2,840 57,301 57,350 3,111 3,024 60,601 60,650 3,296 3,208 63,901 63,950 3,480 3,392 54,051 54,100 2,930 2,843 57,351 57,400 3,114 3,027 60,651 60,700 3,298 3,211 63,951 64,000 3,482 3,395 54,101 54,150 2,933 2,845 57,401 57,450 3,117 3,030 60,701 60,750 3,301 3,214 64,001 64,050 3,485 3,398 54,151 54,200 2,936 2,848 57,451 57,500 3,120 3,032 60,751 60,800 3,304 3,216 64,051 64,100 3,488 3,401 54,201 54,250 2,938 2,851 57,501 57,550 3,123 3,035 60,801 60,850 3,307 3,219 64,101 64,150 3,491 3,403 54,251 54,300 2,941 2,854 57,551 57,600 3,125 3,038 60,851 60,900 3,309 3,222 64,151 64,200 3,494 3,406 54,301 54,350 2,944 2,857 57,601 57,650 3,128 3,041 60,901 60,950 3,312 3,225 64,201 64,250 3,496 3,409 54,351 54,400 2,947 2,859 57,651 57,700 3,131 3,043 60,951 61,000 3,315 3,228 64,251 64,300 3,499 3,412 54,401 54,450 2,950 2,862 57,701 57,750 3,134 3,046 61,001 61,050 3,318 3,230 64,301 64,350 3,502 3,415 54,451 54,500 2,952 2,865 57,751 57,800 3,136 3,049 61,051 61,100 3,321 3,233 64,351 64,400 3,505 3,417 54,501 54,550 2,955 2,868 57,801 57,850 3,139 3,052 61,101 61,150 3,323 3,236 64,401 64,450 3,508 3,420 54,551 54,600 2,958 2,871 57,851 57,900 3,142 3,055 61,151 61,200 3,326 3,239 64,451 64,500 3,510 3,423 54,601 54,650 2,961 2,873 57,901 57,950 3,145 3,057 61,201 61,250 3,329 3,242 64,501 64,550 3,513 3,426 54,651 54,700 2,963 2,876 57,951 58,000 3,148 3,060 61,251 61,300 3,332 3,244 64,551 64,600 3,516 3,429 54,701 54,750 2,966 2,879 58,001 58,050 3,150 3,063 61,301 61,350 3,335 3,247 64,601 64,650 3,519 3,431 54,751 54,800 2,969 2,882 58,051 58,100 3,153 3,066 61,351 61,400 3,337 3,250 64,651 64,700 3,521 3,434 54,801 54,850 2,972 2,884 58,101 58,150 3,156 3,069 61,401 61,450 3,340 3,253 64,701 64,750 3,524 3,437 54,851 54,900 2,975 2,887 58,151 58,200 3,159 3,071 61,451 61,500 3,343 3,256 64,751 64,800 3,527 3,440 54,901 54,950 2,977 2,890 58,201 58,250 3,162 3,074 61,501 61,550 3,346 3,258 64,801 64,850 3,530 3,442 54,951 55,000 2,980 2,893 58,251 58,300 3,164 3,077 61,551 61,600 3,349 3,261 64,851 64,900 3,533 3,445 55,001 55,050 2,983 2,896 58,301 58,350 3,167 3,080 61,601 61,650 3,351 3,264 64,901 64,950 3,535 3,448 55,051 55,100 2,986 2,898 58,351 58,400 3,170 3,083 61,651 61,700 3,354 3,267 64,951 65,000 3,538 3,451 55,101 55,150 2,989 2,901 58,401 58,450 3,173 3,085 61,701 61,750 3,357 3,269 65,001 65,050 3,541 3,454 55,151 55,200 2,991 2,904 58,451 58,500 3,176 3,088 61,751 61,800 3,360 3,272 65,051 65,100 3,544 3,456 55,201 55,250 2,994 2,907 58,501 58,550 3,178 3,091 61,801 61,850 3,362 3,275 65,101 65,150 3,547 3,459 55,251 55,300 2,997 2,910 58,551 58,600 3,181 3,094 61,851 61,900 3,365 3,278 65,151 65,200 3,549 3,462 55,301 55,350 3,000 2,912 58,601 58,650 3,184 3,097 61,901 61,950 3,368 3,281 65,201 65,250 3,552 3,465 55,351 55,400 3,003 2,915 58,651 58,700 3,187 3,099 61,951 62,000 3,371 3,283 65,251 65,300 3,555 3,468 55,401 55,450 3,005 2,918 58,701 58,750 3,189 3,102 62,001 62,050 3,374 3,286 65,301 65,350 3,558 3,470 55,451 55,500 3,008 2,921 58,751 58,800 3,192 3,105 62,051 62,100 3,376 3,289 65,351 65,400 3,561 3,473 55,501 55,550 3,011 2,924 58,801 58,850 3,195 3,108 62,101 62,150 3,379 3,292 65,401 65,450 3,563 3,476 55,551 55,600 3,014 2,926 58,851 58,900 3,198 3,110 62,151 62,200 3,382 3,295 65,451 65,500 3,566 3,479 55,601 55,650 3,017 2,929 58,901 58,950 3,201 3,113 62,201 62,250 3,385 3,297 65,501 65,550 3,569 3,482 55,651 55,700 3,019 2,932 58,951 59,000 3,203 3,116 62,251 62,300 3,388 3,300 65,551 65,600 3,572 3,484 55,701 55,750 3,022 2,935 59,001 59,050 3,206 3,119 62,301 62,350 3,390 3,303 65,601 65,650 3,575 3,487 55,751 55,800 3,025 2,937 59,051 59,100 3,209 3,122 62,351 62,400 3,393 3,306 65,651 65,700 3,577 3,490 55,801 55,850 3,028 2,940 59,101 59,150 3,212 3,124 62,401 62,450 3,396 3,309 65,701 65,750 3,580 3,493 55,851 55,900 3,030 2,943 59,151 59,200 3,215 3,127 62,451 62,500 3,399 3,311 65,751 65,800 3,583 3,495 55,901 55,950 3,033 2,946 59,201 59,250 3,217 3,130 62,501 62,550 3,402 3,314 65,801 65,850 3,586 3,498 55,951 56,000 3,036 2,949 59,251 59,300 3,220 3,133 62,551 62,600 3,404 3,317 65,851 65,900 3,588 3,501 56,001 56,050 3,039 2,951 59,301 59,350 3,223 3,136 62,601 62,650 3,407 3,320 65,901 65,950 3,591 3,504 56,051 56,100 3,042 2,954 59,351 59,400 3,226 3,138 62,651 62,700 3,410 3,322 65,951 66,000 3,594 3,507 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is Page 31

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 66,001 66,050 3,597 3,509 69,301 69,350 3,781 3,694 72,601 72,650 3,965 3,878 75,901 75,950 4,149 4,062 66,051 66,100 3,600 3,512 69,351 69,400 3,784 3,696 72,651 72,700 3,968 3,880 75,951 76,000 4,152 4,065 66,101 66,150 3,602 3,515 69,401 69,450 3,787 3,699 72,701 72,750 3,971 3,883 76,001 76,050 4,155 4,067 66,151 66,200 3,605 3,518 69,451 69,500 3,789 3,702 72,751 72,800 3,973 3,886 76,051 76,100 4,158 4,070 66,201 66,250 3,608 3,521 69,501 69,550 3,792 3,705 72,801 72,850 3,976 3,889 76,101 76,150 4,160 4,073 66,251 66,300 3,611 3,523 69,551 69,600 3,795 3,708 72,851 72,900 3,979 3,892 76,151 76,200 4,163 4,076 66,301 66,350 3,614 3,526 69,601 69,650 3,798 3,710 72,901 72,950 3,982 3,894 76,201 76,250 4,166 4,079 66,351 66,400 3,616 3,529 69,651 69,700 3,800 3,713 72,951 73,000 3,985 3,897 76,251 76,300 4,169 4,081 66,401 66,450 3,619 3,532 69,701 69,750 3,803 3,716 73,001 73,050 3,987 3,900 76,301 76,350 4,172 4,084 66,451 66,500 3,622 3,535 69,751 69,800 3,806 3,719 73,051 73,100 3,990 3,903 76,351 76,400 4,174 4,087 66,501 66,550 3,625 3,537 69,801 69,850 3,809 3,721 73,101 73,150 3,993 3,906 76,401 76,450 4,177 4,090 66,551 66,600 3,628 3,540 69,851 69,900 3,812 3,724 73,151 73,200 3,996 3,908 76,451 76,500 4,180 4,093 66,601 66,650 3,630 3,543 69,901 69,950 3,814 3,727 73,201 73,250 3,999 3,911 76,501 76,550 4,183 4,095 66,651 66,700 3,633 3,546 69,951 70,000 3,817 3,730 73,251 73,300 4,001 3,914 76,551 76,600 4,186 4,098 66,701 66,750 3,636 3,548 70,001 70,050 3,820 3,733 73,301 73,350 4,004 3,917 76,601 76,650 4,188 4,101 66,751 66,800 3,639 3,551 70,051 70,100 3,823 3,735 73,351 73,400 4,007 3,920 76,651 76,700 4,191 4,104 66,801 66,850 3,641 3,554 70,101 70,150 3,826 3,738 73,401 73,450 4,010 3,922 76,701 76,750 4,194 4,106 66,851 66,900 3,644 3,557 70,151 70,200 3,828 3,741 73,451 73,500 4,013 3,925 76,751 76,800 4,197 4,109 66,901 66,950 3,647 3,560 70,201 70,250 3,831 3,744 73,501 73,550 4,015 3,928 76,801 76,850 4,199 4,112 66,951 67,000 3,650 3,562 70,251 70,300 3,834 3,747 73,551 73,600 4,018 3,931 76,851 76,900 4,202 4,115 67,001 67,050 3,653 3,565 70,301 70,350 3,837 3,749 73,601 73,650 4,021 3,934 76,901 76,950 4,205 4,118 67,051 67,100 3,655 3,568 70,351 70,400 3,840 3,752 73,651 73,700 4,024 3,936 76,951 77,000 4,208 4,120 67,101 67,150 3,658 3,571 70,401 70,450 3,842 3,755 73,701 73,750 4,026 3,939 77,001 77,050 4,211 4,123 67,151 67,200 3,661 3,574 70,451 70,500 3,845 3,758 73,751 73,800 4,029 3,942 77,051 77,100 4,213 4,126 67,201 67,250 3,664 3,576 70,501 70,550 3,848 3,761 73,801 73,850 4,032 3,945 77,101 77,150 4,216 4,129 67,251 67,300 3,667 3,579 70,551 70,600 3,851 3,763 73,851 73,900 4,035 3,947 77,151 77,200 4,219 4,132 67,301 67,350 3,669 3,582 70,601 70,650 3,854 3,766 73,901 73,950 4,038 3,950 77,201 77,250 4,222 4,134 67,351 67,400 3,672 3,585 70,651 70,700 3,856 3,769 73,951 74,000 4,040 3,953 77,251 77,300 4,225 4,137 67,401 67,450 3,675 3,588 70,701 70,750 3,859 3,772 74,001 74,050 4,043 3,956 77,301 77,350 4,227 4,140 67,451 67,500 3,678 3,590 70,751 70,800 3,862 3,774 74,051 74,100 4,046 3,959 77,351 77,400 4,230 4,143 67,501 67,550 3,681 3,593 70,801 70,850 3,865 3,777 74,101 74,150 4,049 3,961 77,401 77,450 4,233 4,146 67,551 67,600 3,683 3,596 70,851 70,900 3,867 3,780 74,151 74,200 4,052 3,964 77,451 77,500 4,236 4,148 67,601 67,650 3,686 3,599 70,901 70,950 3,870 3,783 74,201 74,250 4,054 3,967 77,501 77,550 4,239 4,151 67,651 67,700 3,689 3,601 70,951 71,000 3,873 3,786 74,251 74,300 4,057 3,970 77,551 77,600 4,241 4,154 67,701 67,750 3,692 3,604 71,001 71,050 3,876 3,788 74,301 74,350 4,060 3,973 77,601 77,650 4,244 4,157 67,751 67,800 3,694 3,607 71,051 71,100 3,879 3,791 74,351 74,400 4,063 3,975 77,651 77,700 4,247 4,159 67,801 67,850 3,697 3,610 71,101 71,150 3,881 3,794 74,401 74,450 4,066 3,978 77,701 77,750 4,250 4,162 67,851 67,900 3,700 3,613 71,151 71,200 3,884 3,797 74,451 74,500 4,068 3,981 77,751 77,800 4,252 4,165 67,901 67,950 3,703 3,615 71,201 71,250 3,887 3,800 74,501 74,550 4,071 3,984 77,801 77,850 4,255 4,168 67,951 68,000 3,706 3,618 71,251 71,300 3,890 3,802 74,551 74,600 4,074 3,987 77,851 77,900 4,258 4,171 68,001 68,050 3,708 3,621 71,301 71,350 3,893 3,805 74,601 74,650 4,077 3,989 77,901 77,950 4,261 4,173 68,051 68,100 3,711 3,624 71,351 71,400 3,895 3,808 74,651 74,700 4,079 3,992 77,951 78,000 4,264 4,176 68,101 68,150 3,714 3,627 71,401 71,450 3,898 3,811 74,701 74,750 4,082 3,995 78,001 78,050 4,266 4,179 68,151 68,200 3,717 3,629 71,451 71,500 3,901 3,814 74,751 74,800 4,085 3,998 78,051 78,100 4,269 4,182 68,201 68,250 3,720 3,632 71,501 71,550 3,904 3,816 74,801 74,850 4,088 4,000 78,101 78,150 4,272 4,185 68,251 68,300 3,722 3,635 71,551 71,600 3,907 3,819 74,851 74,900 4,091 4,003 78,151 78,200 4,275 4,187 68,301 68,350 3,725 3,638 71,601 71,650 3,909 3,822 74,901 74,950 4,093 4,006 78,201 78,250 4,278 4,190 68,351 68,400 3,728 3,641 71,651 71,700 3,912 3,825 74,951 75,000 4,096 4,009 78,251 78,300 4,280 4,193 68,401 68,450 3,731 3,643 71,701 71,750 3,915 3,827 75,001 75,050 4,099 4,012 78,301 78,350 4,283 4,196 68,451 68,500 3,734 3,646 71,751 71,800 3,918 3,830 75,051 75,100 4,102 4,014 78,351 78,400 4,286 4,199 68,501 68,550 3,736 3,649 71,801 71,850 3,920 3,833 75,101 75,150 4,105 4,017 78,401 78,450 4,289 4,201 68,551 68,600 3,739 3,652 71,851 71,900 3,923 3,836 75,151 75,200 4,107 4,020 78,451 78,500 4,292 4,204 68,601 68,650 3,742 3,655 71,901 71,950 3,926 3,839 75,201 75,250 4,110 4,023 78,501 78,550 4,294 4,207 68,651 68,700 3,745 3,657 71,951 72,000 3,929 3,841 75,251 75,300 4,113 4,026 78,551 78,600 4,297 4,210 68,701 68,750 3,747 3,660 72,001 72,050 3,932 3,844 75,301 75,350 4,116 4,028 78,601 78,650 4,300 4,213 68,751 68,800 3,750 3,663 72,051 72,100 3,934 3,847 75,351 75,400 4,119 4,031 78,651 78,700 4,303 4,215 68,801 68,850 3,753 3,666 72,101 72,150 3,937 3,850 75,401 75,450 4,121 4,034 78,701 78,750 4,305 4,218 68,851 68,900 3,756 3,668 72,151 72,200 3,940 3,853 75,451 75,500 4,124 4,037 78,751 78,800 4,308 4,221 68,901 68,950 3,759 3,671 72,201 72,250 3,943 3,855 75,501 75,550 4,127 4,040 78,801 78,850 4,311 4,224 68,951 69,000 3,761 3,674 72,251 72,300 3,946 3,858 75,551 75,600 4,130 4,042 78,851 78,900 4,314 4,226 69,001 69,050 3,764 3,677 72,301 72,350 3,948 3,861 75,601 75,650 4,133 4,045 78,901 78,950 4,317 4,229 69,051 69,100 3,767 3,680 72,351 72,400 3,951 3,864 75,651 75,700 4,135 4,048 78,951 79,000 4,319 4,232 69,101 69,150 3,770 3,682 72,401 72,450 3,954 3,867 75,701 75,750 4,138 4,051 79,001 79,050 4,322 4,235 69,151 69,200 3,773 3,685 72,451 72,500 3,957 3,869 75,751 75,800 4,141 4,053 79,051 79,100 4,325 4,238 69,201 69,250 3,775 3,688 72,501 72,550 3,960 3,872 75,801 75,850 4,144 4,056 79,101 79,150 4,328 4,240 69,251 69,300 3,778 3,691 72,551 72,600 3,962 3,875 75,851 75,900 4,146 4,059 79,151 79,200 4,331 4,243 and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — Page 32

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 79,201 79,250 4,333 4,246 82,501 82,550 4,518 4,430 85,801 85,850 4,702 4,614 89,101 89,150 4,886 4,798 79,251 79,300 4,336 4,249 82,551 82,600 4,520 4,433 85,851 85,900 4,704 4,617 89,151 89,200 4,889 4,801 79,301 79,350 4,339 4,252 82,601 82,650 4,523 4,436 85,901 85,950 4,707 4,620 89,201 89,250 4,891 4,804 79,351 79,400 4,342 4,254 82,651 82,700 4,526 4,438 85,951 86,000 4,710 4,623 89,251 89,300 4,894 4,807 79,401 79,450 4,345 4,257 82,701 82,750 4,529 4,441 86,001 86,050 4,713 4,625 89,301 89,350 4,897 4,810 79,451 79,500 4,347 4,260 82,751 82,800 4,531 4,444 86,051 86,100 4,716 4,628 89,351 89,400 4,900 4,812 79,501 79,550 4,350 4,263 82,801 82,850 4,534 4,447 86,101 86,150 4,718 4,631 89,401 89,450 4,903 4,815 79,551 79,600 4,353 4,266 82,851 82,900 4,537 4,450 86,151 86,200 4,721 4,634 89,451 89,500 4,905 4,818 79,601 79,650 4,356 4,268 82,901 82,950 4,540 4,452 86,201 86,250 4,724 4,637 89,501 89,550 4,908 4,821 79,651 79,700 4,358 4,271 82,951 83,000 4,543 4,455 86,251 86,300 4,727 4,639 89,551 89,600 4,911 4,824 79,701 79,750 4,361 4,274 83,001 83,050 4,545 4,458 86,301 86,350 4,730 4,642 89,601 89,650 4,914 4,826 79,751 79,800 4,364 4,277 83,051 83,100 4,548 4,461 86,351 86,400 4,732 4,645 89,651 89,700 4,916 4,829 79,801 79,850 4,367 4,279 83,101 83,150 4,551 4,464 86,401 86,450 4,735 4,648 89,701 89,750 4,919 4,832 79,851 79,900 4,370 4,282 83,151 83,200 4,554 4,466 86,451 86,500 4,738 4,651 89,751 89,800 4,922 4,835 79,901 79,950 4,372 4,285 83,201 83,250 4,557 4,469 86,501 86,550 4,741 4,653 89,801 89,850 4,925 4,837 79,951 80,000 4,375 4,288 83,251 83,300 4,559 4,472 86,551 86,600 4,744 4,656 89,851 89,900 4,928 4,840 80,001 80,050 4,378 4,291 83,301 83,350 4,562 4,475 86,601 86,650 4,746 4,659 89,901 89,950 4,930 4,843 80,051 80,100 4,381 4,293 83,351 83,400 4,565 4,478 86,651 86,700 4,749 4,662 89,951 90,000 4,933 4,846 80,101 80,150 4,384 4,296 83,401 83,450 4,568 4,480 86,701 86,750 4,752 4,664 90,001 90,050 4,936 4,849 80,151 80,200 4,386 4,299 83,451 83,500 4,571 4,483 86,751 86,800 4,755 4,667 90,051 90,100 4,939 4,851 80,201 80,250 4,389 4,302 83,501 83,550 4,573 4,486 86,801 86,850 4,757 4,670 90,101 90,150 4,942 4,854 80,251 80,300 4,392 4,305 83,551 83,600 4,576 4,489 86,851 86,900 4,760 4,673 90,151 90,200 4,944 4,857 80,301 80,350 4,395 4,307 83,601 83,650 4,579 4,492 86,901 86,950 4,763 4,676 90,201 90,250 4,947 4,860 80,351 80,400 4,398 4,310 83,651 83,700 4,582 4,494 86,951 87,000 4,766 4,678 90,251 90,300 4,950 4,863 80,401 80,450 4,400 4,313 83,701 83,750 4,584 4,497 87,001 87,050 4,769 4,681 90,301 90,350 4,953 4,865 80,451 80,500 4,403 4,316 83,751 83,800 4,587 4,500 87,051 87,100 4,771 4,684 90,351 90,400 4,956 4,868 80,501 80,550 4,406 4,319 83,801 83,850 4,590 4,503 87,101 87,150 4,774 4,687 90,401 90,450 4,958 4,871 80,551 80,600 4,409 4,321 83,851 83,900 4,593 4,505 87,151 87,200 4,777 4,690 90,451 90,500 4,961 4,874 80,601 80,650 4,412 4,324 83,901 83,950 4,596 4,508 87,201 87,250 4,780 4,692 90,501 90,550 4,964 4,877 80,651 80,700 4,414 4,327 83,951 84,000 4,598 4,511 87,251 87,300 4,783 4,695 90,551 90,600 4,967 4,879 80,701 80,750 4,417 4,330 84,001 84,050 4,601 4,514 87,301 87,350 4,785 4,698 90,601 90,650 4,970 4,882 80,751 80,800 4,420 4,332 84,051 84,100 4,604 4,517 87,351 87,400 4,788 4,701 90,651 90,700 4,972 4,885 80,801 80,850 4,423 4,335 84,101 84,150 4,607 4,519 87,401 87,450 4,791 4,704 90,701 90,750 4,975 4,888 80,851 80,900 4,425 4,338 84,151 84,200 4,610 4,522 87,451 87,500 4,794 4,706 90,751 90,800 4,978 4,890 80,901 80,950 4,428 4,341 84,201 84,250 4,612 4,525 87,501 87,550 4,797 4,709 90,801 90,850 4,981 4,893 80,951 81,000 4,431 4,344 84,251 84,300 4,615 4,528 87,551 87,600 4,799 4,712 90,851 90,900 4,983 4,896 81,001 81,050 4,434 4,346 84,301 84,350 4,618 4,531 87,601 87,650 4,802 4,715 90,901 90,950 4,986 4,899 81,051 81,100 4,437 4,349 84,351 84,400 4,621 4,533 87,651 87,700 4,805 4,717 90,951 91,000 4,989 4,902 81,101 81,150 4,439 4,352 84,401 84,450 4,624 4,536 87,701 87,750 4,808 4,720 91,001 91,050 4,992 4,904 81,151 81,200 4,442 4,355 84,451 84,500 4,626 4,539 87,751 87,800 4,810 4,723 91,051 91,100 4,995 4,907 81,201 81,250 4,445 4,358 84,501 84,550 4,629 4,542 87,801 87,850 4,813 4,726 91,101 91,150 4,997 4,910 81,251 81,300 4,448 4,360 84,551 84,600 4,632 4,545 87,851 87,900 4,816 4,729 91,151 91,200 5,000 4,913 81,301 81,350 4,451 4,363 84,601 84,650 4,635 4,547 87,901 87,950 4,819 4,731 91,201 91,250 5,003 4,916 81,351 81,400 4,453 4,366 84,651 84,700 4,637 4,550 87,951 88,000 4,822 4,734 91,251 91,300 5,006 4,918 81,401 81,450 4,456 4,369 84,701 84,750 4,640 4,553 88,001 88,050 4,824 4,737 91,301 91,350 5,009 4,921 81,451 81,500 4,459 4,372 84,751 84,800 4,643 4,556 88,051 88,100 4,827 4,740 91,351 91,400 5,011 4,924 81,501 81,550 4,462 4,374 84,801 84,850 4,646 4,558 88,101 88,150 4,830 4,743 91,401 91,450 5,014 4,927 81,551 81,600 4,465 4,377 84,851 84,900 4,649 4,561 88,151 88,200 4,833 4,745 91,451 91,500 5,017 4,930 81,601 81,650 4,467 4,380 84,901 84,950 4,651 4,564 88,201 88,250 4,836 4,748 91,501 91,550 5,020 4,932 81,651 81,700 4,470 4,383 84,951 85,000 4,654 4,567 88,251 88,300 4,838 4,751 91,551 91,600 5,023 4,935 81,701 81,750 4,473 4,385 85,001 85,050 4,657 4,570 88,301 88,350 4,841 4,754 91,601 91,650 5,025 4,938 81,751 81,800 4,476 4,388 85,051 85,100 4,660 4,572 88,351 88,400 4,844 4,757 91,651 91,700 5,028 4,941 81,801 81,850 4,478 4,391 85,101 85,150 4,663 4,575 88,401 88,450 4,847 4,759 91,701 91,750 5,031 4,943 81,851 81,900 4,481 4,394 85,151 85,200 4,665 4,578 88,451 88,500 4,850 4,762 91,751 91,800 5,034 4,946 81,901 81,950 4,484 4,397 85,201 85,250 4,668 4,581 88,501 88,550 4,852 4,765 91,801 91,850 5,036 4,949 81,951 82,000 4,487 4,399 85,251 85,300 4,671 4,584 88,551 88,600 4,855 4,768 91,851 91,900 5,039 4,952 82,001 82,050 4,490 4,402 85,301 85,350 4,674 4,586 88,601 88,650 4,858 4,771 91,901 91,950 5,042 4,955 82,051 82,100 4,492 4,405 85,351 85,400 4,677 4,589 88,651 88,700 4,861 4,773 91,951 92,000 5,045 4,957 82,101 82,150 4,495 4,408 85,401 85,450 4,679 4,592 88,701 88,750 4,863 4,776 92,001 92,050 5,048 4,960 82,151 82,200 4,498 4,411 85,451 85,500 4,682 4,595 88,751 88,800 4,866 4,779 92,051 92,100 5,050 4,963 82,201 82,250 4,501 4,413 85,501 85,550 4,685 4,598 88,801 88,850 4,869 4,782 92,101 92,150 5,053 4,966 82,251 82,300 4,504 4,416 85,551 85,600 4,688 4,600 88,851 88,900 4,872 4,784 92,151 92,200 5,056 4,969 82,301 82,350 4,506 4,419 85,601 85,650 4,691 4,603 88,901 88,950 4,875 4,787 92,201 92,250 5,059 4,971 82,351 82,400 4,509 4,422 85,651 85,700 4,693 4,606 88,951 89,000 4,877 4,790 92,251 92,300 5,062 4,974 82,401 82,450 4,512 4,425 85,701 85,750 4,696 4,609 89,001 89,050 4,880 4,793 92,301 92,350 5,064 4,977 82,451 82,500 4,515 4,427 85,751 85,800 4,699 4,611 89,051 89,100 4,883 4,796 92,351 92,400 5,067 4,980 your tax is your tax is your tax is your tax is 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are Page 33

Single, Single, Single, Single, Head of Married Head of Married Head of Married Head of Married Household Filing Household Filing Household Filing Household Filing or Married Joint or Married Joint or Married Joint or Married Joint Filing Filing Filing Filing Separate Separate Separate Separate at but not at but not at but not at but not least more than least more than least more than least more than 92,401 92,450 5,070 4,983 94,301 94,350 5,176 5,089 96,201 96,250 5,282 5,195 98,101 98,150 5,388 5,301 92,451 92,500 5,073 4,985 94,351 94,400 5,179 5,091 96,251 96,300 5,285 5,197 98,151 98,200 5,391 5,303 92,501 92,550 5,076 4,988 94,401 94,450 5,182 5,094 96,301 96,350 5,288 5,200 98,201 98,250 5,394 5,306 92,551 92,600 5,078 4,991 94,451 94,500 5,184 5,097 96,351 96,400 5,290 5,203 98,251 98,300 5,396 5,309 92,601 92,650 5,081 4,994 94,501 94,550 5,187 5,100 96,401 96,450 5,293 5,206 98,301 98,350 5,399 5,312 92,651 92,700 5,084 4,996 94,551 94,600 5,190 5,103 96,451 96,500 5,296 5,209 98,351 98,400 5,402 5,315 92,701 92,750 5,087 4,999 94,601 94,650 5,193 5,105 96,501 96,550 5,299 5,211 98,401 98,450 5,405 5,317 92,751 92,800 5,089 5,002 94,651 94,700 5,195 5,108 96,551 96,600 5,302 5,214 98,451 98,500 5,408 5,320 92,801 92,850 5,092 5,005 94,701 94,750 5,198 5,111 96,601 96,650 5,304 5,217 98,501 98,550 5,410 5,323 92,851 92,900 5,095 5,008 94,751 94,800 5,201 5,114 96,651 96,700 5,307 5,220 98,551 98,600 5,413 5,326 92,901 92,950 5,098 5,010 94,801 94,850 5,204 5,116 96,701 96,750 5,310 5,222 98,601 98,650 5,416 5,329 92,951 93,000 5,101 5,013 94,851 94,900 5,207 5,119 96,751 96,800 5,313 5,225 98,651 98,700 5,419 5,331 93,001 93,050 5,103 5,016 94,901 94,950 5,209 5,122 96,801 96,850 5,315 5,228 98,701 98,750 5,421 5,334 93,051 93,100 5,106 5,019 94,951 95,000 5,212 5,125 96,851 96,900 5,318 5,231 98,751 98,800 5,424 5,337 93,101 93,150 5,109 5,022 95,001 95,050 5,215 5,128 96,901 96,950 5,321 5,234 98,801 98,850 5,427 5,340 93,151 93,200 5,112 5,024 95,051 95,100 5,218 5,130 96,951 97,000 5,324 5,236 98,851 98,900 5,430 5,342 93,201 93,250 5,115 5,027 95,101 95,150 5,221 5,133 97,001 97,050 5,327 5,239 98,901 98,950 5,433 5,345 93,251 93,300 5,117 5,030 95,151 95,200 5,223 5,136 97,051 97,100 5,329 5,242 98,951 99,000 5,435 5,348 93,301 93,350 5,120 5,033 95,201 95,250 5,226 5,139 97,101 97,150 5,332 5,245 99,001 99,050 5,438 5,351 93,351 93,400 5,123 5,036 95,251 95,300 5,229 5,142 97,151 97,200 5,335 5,248 99,051 99,100 5,441 5,354 93,401 93,450 5,126 5,038 95,301 95,350 5,232 5,144 97,201 97,250 5,338 5,250 99,101 99,150 5,444 5,356 93,451 93,500 5,129 5,041 95,351 95,400 5,235 5,147 97,251 97,300 5,341 5,253 99,151 99,200 5,447 5,359 93,501 93,550 5,131 5,044 95,401 95,450 5,237 5,150 97,301 97,350 5,343 5,256 99,201 99,250 5,449 5,362 93,551 93,600 5,134 5,047 95,451 95,500 5,240 5,153 97,351 97,400 5,346 5,259 99,251 99,300 5,452 5,365 93,601 93,650 5,137 5,050 95,501 95,550 5,243 5,156 97,401 97,450 5,349 5,262 99,301 99,350 5,455 5,368 93,651 93,700 5,140 5,052 95,551 95,600 5,246 5,158 97,451 97,500 5,352 5,264 99,351 99,400 5,458 5,370 93,701 93,750 5,142 5,055 95,601 95,650 5,249 5,161 97,501 97,550 5,355 5,267 99,401 99,450 5,461 5,373 93,751 93,800 5,145 5,058 95,651 95,700 5,251 5,164 97,551 97,600 5,357 5,270 99,451 99,500 5,463 5,376 93,801 93,850 5,148 5,061 95,701 95,750 5,254 5,167 97,601 97,650 5,360 5,273 99,501 99,550 5,466 5,379 93,851 93,900 5,151 5,063 95,751 95,800 5,257 5,169 97,651 97,700 5,363 5,275 99,551 99,600 5,469 5,382 93,901 93,950 5,154 5,066 95,801 95,850 5,260 5,172 97,701 97,750 5,366 5,278 99,601 99,650 5,472 5,384 93,951 94,000 5,156 5,069 95,851 95,900 5,262 5,175 97,751 97,800 5,368 5,281 99,651 99,700 5,474 5,387 94,001 94,050 5,159 5,072 95,901 95,950 5,265 5,178 97,801 97,850 5,371 5,284 99,701 99,750 5,477 5,390 94,051 94,100 5,162 5,075 95,951 96,000 5,268 5,181 97,851 97,900 5,374 5,287 99,751 99,800 5,480 5,393 94,101 94,150 5,165 5,077 96,001 96,050 5,271 5,183 97,901 97,950 5,377 5,289 99,801 99,850 5,483 5,395 94,151 94,200 5,168 5,080 96,051 96,100 5,274 5,186 97,951 98,000 5,380 5,292 99,851 99,900 5,486 5,398 94,201 94,250 5,170 5,083 96,101 96,150 5,276 5,189 98,001 98,050 5,382 5,295 99,901 99,950 5,488 5,401 94,251 94,300 5,173 5,086 96,151 96,200 5,279 5,192 98,051 98,100 5,385 5,298 99,951 100,000 5,491 5,404 100,001 and over – use the Tax Computation Worksheet Married Filing Joint Single, Head of Household, or Married Filing Separate $23,001 and over $ 5.58% (.0558) $ $87 $ $0 – $23,000 $ 5.2% (.052) $ $0 $ Taxable Income If line 7 of your Form K-40 is: (a) Enter amount from line 7. (b) Multiplication amount. (c) Multiply (a) by (b). (d) Subtraction amount. Tax Subtract (d) from (c). Enter total here and line 8 of K-40. $46,001 and over $ 5.58% (.0558) $ $175 $ $0 – $46,000 $ 5.2% (.052) $ $0 $ 2025 TAX COMPUTATION WORKSHEET (Be sure to use the correct computation for your filing status) Taxable Income If line 7 of your Form K-40 is: (a) Enter amount from line 7. (b) Multiplication amount. (c) Multiply (a) by (b). (d) Subtraction amount. Tax Subtract (d) from (c). Enter total here and line 8 of K-40. and you are If line 7, Form K-40 is — and you are your tax is your tax is your tax is your tax is 2025 KANSAS TAX TABLE (continued) If line 7, Form K-40 is — and you are If line 7, Form K-40 is — and you are If line 7, Form K-40 is — Page 34

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Taxpayer Assistance ksrevenue.gov Electronic File & Pay Options ksrevenue.gov Filing. For questions about Kansas taxes, contact our Taxpayer Assistance Center. If you are eligible, free tax preparation is available through programs such as VITA (offered by the IRS), AARP-Tax Aide, and TCE. These programs have sites throughout the state of Kansas. To find a site near you, call 1-800-829-1040 or visit a local IRS office. To find an AARP site, call 1-888-227-7669 or visit their website at aarp.org/ money/taxes/aarp_taxaide. Taxpayer Assistance Centers are available by appointment only Go to ksrevenue.gov to set up an appointment at the Topeka or Overland Park office by using the Appointment Scheduler. Topeka Office Overland Park Office 120 SE 10th Avenue - 1st Floor 7600 W. 119th St., Suite A Topeka, KS 66612-1103 Overland Park, KS 66213-1128 Hours: 8 a.m. to 4:45 p.m. (M-F) Phone: 785-368-8222 Fax: 785-296-8989 You may also use the new Chat option on the Taxation home page of our ksrevenue.gov website for 24 hour assistance, or chat with a Live Agent, Monday through Friday from 8:00am - 4:45pm. Refunds. You may check the status of your current year tax refund from our website or by phone. You will need your Social Security number(s) and the expected amount of your refund. When you have this information, visit our website and click Refund Status or call 785-368-8222. Forms. If you choose to file paper, FILE the ORIGINAL form from this booklet, not a copy or a form from an approved software package. For a list of approved vendors go to: https://www.ksrevenue.gov/softwaredevelopers.html WebFile is a simple, secure, fast and free Kansas electronic filing option. You may use WebFile if you are a Kansas resident or non-resident and have filed a Kansas individual income tax return in the past 3 years. Visit our website at ksrevenue.gov and select File Current Year Income Taxes to get started. If you need assistance signing into the system, contact our office by email at: KDOR_IncomeEServ@ks.gov or call 785-368-8222. IRS e-File is a fast, accurate, and safe way to file a federal and Kansas income tax return. Ask your preparer about e-File or visit our website for a list of authorized e-File providers and software products. Join the 1.3 million taxpayers that used IRS e-File last year! Direct Payment allows you to “file now, pay later” by choosing the date you would like your bank account debited. No check to write or voucher to complete, and nothing to mail to the Kansas Department of Revenue! See the instructions on our website for more information. Credit Card payments for your Kansas tax can be made online through third-party vendors. Services and fees vary, but all vendors accept major credit cards. Visit our website for a list of vendors authorized to accept payments for Kansas.