Use the Tax section of your Kansas return to enter certain taxes, interest, and penalties that may apply to your return. Most taxpayers won't need to complete every field in this section.
Program Entry:
- State Section
- Edit Kansas using the three dots
- Tax
KS Tax on Lump-Sum Distributions
If you received a qualifying lump-sum distribution from a retirement plan and federal tax was calculated using Federal Form 4972, you may owe additional Kansas tax. Kansas instructions state that residents must report 13% of the federal tax on the lump-sum distribution.
Who Qualifies?
This generally applies if:
- You received a qualifying lump-sum distribution from a retirement plan.
- Federal Form 4972 was used to calculate the federal tax.
- You meet the federal requirements for lump-sum distribution treatment.
Most taxpayers will not have an amount to enter in this field.
What Should Be Entered?
Enter 13% of the federal tax shown on Line 30 of Federal Form 4972, Tax on Lump-Sum Distributions.
Steps:
- Locate the federal tax amount on Form 4972, Line 30.
- Multiply that amount by 13% (0.13).
- Enter the result in the KS Tax on Lump Sum Distributions field.
How Does This Affect My Return?
The amount entered increases your Kansas income tax liability and is added to your total Kansas tax.
Interest
If you are filing your Kansas return after the original due date and have a balance due, interest may apply.
What Should Be Entered?
Enter the amount of Kansas interest you calculated on unpaid tax.
For 2026 returns, Kansas instructs taxpayers to calculate interest at 0.6667% per month (8% annually) on unpaid tax from the original due date of the return.
If you do not calculate the interest yourself, you may leave this field blank and the Kansas Department of Revenue may determine the amount due.
How Does This Affect My Return?
Any interest entered:
- Increases the amount you owe.
- Is added to your Kansas balance due.
Penalty
A penalty may apply if you file late or pay tax after the due date.
What Should Be Entered?
Enter any penalty amount you calculated for late filing or late payment.
For 2026 returns, Kansas instructs taxpayers to calculate penalty at 1% per month (or part of a month) based on the unpaid tax, up to a maximum penalty of 24%.
If you do not calculate the penalty yourself, Kansas may bill you after processing your return.
How Does This Affect My Return?
Any penalty entered:
- Increases your total balance due.
- Is added to any tax and interest owed.
How Does This Affect My Return?
Entries in the Tax section may:
- Increase your Kansas tax liability.
- Report tax due on qualifying lump-sum distributions.
- Add interest for late payment of tax.
- Add penalties for late filing or late payment.
Notes
- Most taxpayers will not need to enter a Kansas lump-sum distribution tax.
- The lump-sum distribution tax applies only when federal lump-sum distribution rules were used and Federal Form 4972 was filed.
- Interest and penalty fields are generally used when filing after the return due date and a balance is owed.
- If interest and penalties are not entered, the Kansas Department of Revenue may calculate them and bill you separately.
- Keep copies of Federal Form 4972 and any interest or penalty calculations with your tax records.