If you're filing a Kansas individual income tax return for tax year 2026, there are several updates to be aware of. Most taxpayers will see changes to standard deductions, exemption amounts, qualifying filing thresholds, and available tax credits. Kansas also introduced two new credits for 2026.
What's New for Kansas Tax Year 2026?
Kansas made several annual inflation adjustments and added new tax benefits for eligible taxpayers. Key updates include:
- Higher standard deduction amounts
- Higher exemption amounts
- Updated filing requirement thresholds
- Two new tax credits:
- Lockable Gun and Ammunition Storage Credit
- Ethanol Retailer Tax Credit
These changes may reduce taxable income for some taxpayers and provide additional credit opportunities.
Kansas Standard Deduction Amounts for 2026
For tax year 2026, most taxpayers may claim the following Kansas standard deductions:
| Filing Status | Standard Deduction |
|---|---|
| Single | $3,605 |
| Married Filing Joint | $8,240 |
| Head of Household | $6,180 |
| Married Filing Separate | $4,120 |
Taxpayers who are age 65 or older and/or blind may qualify for larger standard deductions using the Kansas standard deduction worksheet.
Updated Kansas Exemption Amounts
Kansas increased exemption allowances for tax year 2026:
| Exemption Type | Amount |
|---|---|
| Single, Head of Household, or Married Filing Separate | $9,160 |
| Married Filing Joint | $18,320 |
| Per Dependent | $2,320 |
Kansas also allows additional exemptions for:
- Each child born during the tax year
- A stillbirth occurring during the tax year
- Qualified disabled veterans who meet Kansas eligibility requirements
Each additional exemption is worth $2,320.
New Kansas Tax Credits for 2026
Kansas added two new credits beginning with tax year 2026:
Lockable Gun and Ammunition Storage Credit
Eligible taxpayers may claim the new Lockable Gun and Ammunition Storage Credit using Kansas Schedule K-102.
Ethanol Retailer Tax Credit
Eligible taxpayers may claim the new Ethanol Retailer Tax Credit using Kansas Schedule K-101.
If you qualify, be sure to complete the required credit schedule and include it with your return.
Kansas Earned Income Tax Credit
Kansas continues to offer a state Earned Income Tax Credit (EITC) for qualifying residents.
For tax year 2026, the Kansas EITC remains equal to 17% of the federal Earned Income Tax Credit. Residents who qualify for the federal credit may also qualify for the Kansas credit.
Kansas Child and Dependent Care Credit
Kansas residents may continue to claim a credit equal to 50% of the federal Child and Dependent Care Credit allowed on federal Form 2441. Nonresidents and part-year residents are not eligible for this credit.
Kansas Tax Rates for 2026
Kansas continues to use a two-tier tax structure for individual income taxes:
| Filing Status | Taxable Income | Rate |
|---|---|---|
| Single, Head of Household, Married Filing Separate | Up to $23,000 | 5.2% |
| Single, Head of Household, Married Filing Separate | Over $23,000 | 5.58% |
| Married Filing Joint | Up to $46,000 | 5.2% |
| Married Filing Joint | Over $46,000 | 5.58% |
Taxpayers with taxable income over $100,000 use the Kansas Tax Computation Worksheet rather than the tax table.
Important Filing Deadlines
The deadline to file a 2026 Kansas individual income tax return is April 15, 2027. Taxpayers who receive a federal filing extension may generally receive an automatic Kansas filing extension by including a copy of federal Form 4868 with their Kansas return. An extension to file is not an extension to pay.