According to the Kansas Income Tax Instructions for Armed Forces Personnel, the active duty pay of a military member is taxable only in the state of legal residence no matter where the servicemember is stationed.
If you are a resident of Kansas, your active duty military pay is taxable on your Kansas return.
If you are a nonresident of Kansas, stationed in Kansas, your active duty pay is not taxable to Kansas. If the military member is a nonresident of Kansas and is stationed in Kansas and the spouse is a resident of Kansas, you must file a Nonresident Kansas Return. Any other source income earned while stationed in Kansas is subject to Kansas taxes.
To deduct the active duty pay on your Kansas return, please perform the following steps in the program:
- State Section
- Nonresident Kansas Return
- Subtractions from Income
- Enter Military Compensation of a Non-Resident Serviceman
- Enter amount of the military wages
- Save
You must also complete the Basic Information Section of the Kansas return; specifically, the section for nonresidents and indicate your state of residency.
If one spouse is a resident of Kansas and the other is a nonresident and a joint federal return was filed, the Kansas taxable income should be reported and taxed on a joint nonresident return. The income must be allocated to determine the percentage of income from Kansas sources.
For additional information, see