According to Kansas Department of Revenue Notice 09-12, "the spouse of a military servicemember may be exempt from Kansas Individual Income Tax for Tax Year 2009 and thereafter on income from services performed in Kansas if:
- the servicemember is serving in Kansas in compliance with military orders,
- the spouse is residing in Kansas solely to be with the servicemember, and
- the servicemember and spouse are not residents of Kansas
- the servicemember and spouse are legal residents of another state of the United States or a foreign country."
To claim tax-exempt from Kansas withholdings:
To claim exempt from future withholdings, file Form K-4 with your employer. The employer may ask for additional information to prove you are exempt from withholding. These may include the military spouse ID card and Leave and Earnings Statement (LES).
To claim a refund of taxes withheld from your Kansas income, follow these steps:
File a nonresident Kansas return to claim a refund for withholdings on the non-taxable military spouse income.
- State Section
- Nonresident Kansas Return
- Subtractions From Income
- Enter Military Compensation of a Non-resident Serviceman (per instructions)
- Enter Military wages
Military Spouse income may be taxable on your state return where you file as a resident.