Key figures
Kansas payables
2026, with sources
Kansas wants a copy of every 1099
Kansas requires a copy of each Form 1099 filed with the IRS, due January 31 — there is no separate Kansas threshold above the federal one. Filing through the IRS Combined Federal/State Filing program satisfies it, with one exception: information returns that show Kansas withholding may not go through CF/SF and must be submitted electronically with the KW-3 annual return.
A startup paying four contractors $15,000 each has nothing extra to do if it e-files its 1099-NECs through CF/SF on time. If it withheld Kansas tax from any of them, those forms go to KDOR directly.
Compensating use tax
Kansas calls its use tax the compensating use tax: 6.5% state plus the local rate where the property is used, on taxable purchases from sellers that did not charge Kansas tax. The common startup cases are hardware and installed prewritten software bought from out-of-state vendors. The Department’s software guidance treats remotely accessed services — where the software stays on the provider’s server — as not taxable, which keeps most of a startup’s SaaS stack out of use tax.
Vendor checks
Uncashed vendor checks become unclaimed property, reported to the State Treasurer by November 1.
Deadlines
- Jan 311099 copies and annual withholding returnForm 1099 (Kansas copy) and KW-3
The federal baseline
This page covers what Kansas adds. The federal rules underneath it apply here too.
Common questions
Do I file 1099s with Kansas?
Yes — Kansas wants a copy of each 1099 filed with the IRS, by January 31. The IRS Combined Federal/State Filing program covers it, except for 1099s that show Kansas income tax withheld, which must be submitted electronically with the KW-3.
Do we owe Kansas use tax on software?
Not for most SaaS. The Department’s software guidance treats remotely accessed services, where nothing is installed on the customer’s computer, as outside the sales tax; prewritten software delivered electronically and installed is taxable. A purchase that is taxable and arrives without Kansas tax owes compensating use tax.
Payables next door
- NENebraska payablesNebraska takes 1099s only when Nebraska tax was withheld. Use tax reaches downloaded software and hardware, not access-only SaaS.
- MOMissouri payablesMissouri wants its own copy of 1099s for Missouri-source payments of $1,200 or more, by February 28, filed directly with the DOR.
- OKOklahoma payablesOklahoma classifies workers with a common-law control test, and use tax reaches tangible goods bought without Oklahoma tax rather than most SaaS.
- COColorado payablesColorado wants only 1099s that show Colorado withholding, by Jan 31. Use tax applies to untaxed purchases, and home-rule cities can tax software the state doesn’t.
More of the Kansas guide
- AccountingAccounting and state tax in KansasCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in KansasSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayrollPayroll taxes and employer rules in KansasWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in KansasRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in KansasCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.