The Miscellaneous Forms section contains Kansas forms that may be needed for special filing situations, such as making estimated tax payments, calculating an underpayment penalty, claiming a refund for a deceased taxpayer, or completing a local intangible return.
Estimated Payment Vouchers (Form K-40ES)
Form K-40ES is used by Kansas taxpayers to make estimated income tax payments during the year. Estimated payments may be required when a taxpayer expects to owe at least $500 in Kansas tax after withholding and credits, such as taxpayers with self-employment income, investment income, or other income not subject to withholding. The form helps taxpayers avoid underpayment penalties by prepaying their tax liability throughout the year. Note, this is a voucher which which serves as a reminder to make the estimated payments either by mail or through the state payment portal.
Underpayment of Estimated Tax (Form K-210)
Form K-210 is used to determine whether a taxpayer owes a penalty for underpayment of estimated Kansas income tax. Taxpayers who did not make sufficient estimated tax payments or have inadequate withholding may be required to complete this form. Form K-210 calculates the penalty and identifies any exceptions that may reduce or eliminate the underpayment penalty.
Local Intangibles Tax Return (Form 200)
Form 200, Local Intangibles Tax Return, is used to report interest, dividends, and other intangible income to Kansas counties that have adopted a local intangibles tax. Although many taxpayers no longer encounter this tax, it may still apply in certain jurisdictions. Taxpayers should verify whether their county imposes a local intangibles tax before filing Form 200.
Decedent Refund Claim (Form RF-9) for Form K-40
Form RF-9, Decedent Refund Claim, is required when a refund from a deceased taxpayer's Kansas Individual Income Tax Return (Form K-40) is being claimed by someone other than the surviving spouse, or when a surviving spouse is claiming a refund over $100. The form establishes the claimant's legal right to receive the refund and must be submitted with the required proof of death documentation.
Decedent Refund Claim (Form RF-9) for Forms K-40H, K-40PT, and K-40SVR
Form RF-9, Decedent Refund Claim, is also used when claiming a refund on behalf of a deceased taxpayer for Kansas Homestead Claims (Form K-40H), Property Tax Relief Claims (Form K-40PT), or Selective Assistance for Effective Senior Relief Claims (Form K-40SVR). The form helps the Kansas Department of Revenue verify the claimant's authority to receive the refund and generally must be submitted with supporting documentation regarding the deceased claimant and the person requesting the refund.
Additional Information
For additional information on any of the above forms, see the Kansas state tax instructions.