Filing Status

The filing status on your Kansas return must be the same as on your Federal return. There is one exception. If your filing status on your Federal return is Qualifying Widow or Widower with Dependent Child, your filing status on the Kansas return is Head of Household.

To qualify for Head of Household filing status on your Kansas return, you must claim Head of Household or Qualifying Widow or Widower with a Dependent Child on your federal return.

If you moved into Kansas last year, you have the option to file a Kansas return as either a resident or a nonresident. As a resident, you must file a Kansas income tax return if you file a Federal income tax return or if your income is greater than the combined total of your Kansas standard deduction and your personal exemption amount.

As a nonresident or part year resident, you must file a Kansas income tax return if you have any income from Kansas sources. It is to your benefit to examine both the resident and nonresident filing options in determining your tax liability.

You must file as a Kansas resident and report all income to Kansas, regardless of where it was earned. If the other state requires an income tax return to be filed, you must complete the worksheet in the Kansas tax booklet to determine your credit for taxes paid to other states. Be sure to include a copy of the other state's return with your Kansas return. Copies of the other state's W-2 forms alone are not acceptable. If the other state does not require an income tax return, you cannot claim a credit on the Kansas return.

You are required to file a Kansas income tax return. File as a nonresident and complete Kansas Schedule S, Part B.

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 "non-residents" of Kansas.