You are a part-year resident of Kansas if you were a Kansas resident for less than 12 months during the tax year. As a part-year resident, you have the option to file your Kansas return either as a resident or as a nonresident.

Should I file as a resident or nonresident of Kansas?

NONRESIDENTS: If you are not a resident of Kansas, but you received income from Kansas sources, you must file a Kansas Individual Income Tax return regardless of the amount of income received from Kansas sources. If your employer withheld Kansas taxes from your wages in error, you must also file a Kansas return in order to receive a refund, even though you had no income from Kansas sources. A letter from your employer on company letterhead and signed by an authorized company official explaining the error must accompany your return.

It is to your benefit to examine both the resident and nonresident filing options in determining your tax liability.

KANSAS RESIDENTS: A Kansas resident for income tax purposes is anyone who lives in Kansas, regardless of where he or she is employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident. If you were a Kansas resident for the entire year, you must file a Kansas Individual Income Tax return if:

• You are required to file a federal income tax return, OR
• Your Kansas adjusted gross income is more than the total of your Kansas standard deduction and exemption allowance.

The minimum filing requirements for each filing status and exemption allowance situation are shown below. If you are not required to file a federal return, you may use this table to determine if you are required to file a Kansas return. For example, if your filing status is single, and you are over 65, you do not need to file a Kansas return unless your gross income is over $6,100. A married couple filing jointly would not be required to file a Kansas return unless their gross income is over $10,500.

You must file as a Kansas resident and report all income to Kansas, regardless of where it was earned. If the other state requires an income tax return to be filed, you must complete the interview section for taxes paid to another state to determine your credit.

Be sure to include a copy of the other state's return with your Kansas return. Copies of the other state's W-2 forms alone are not acceptable. If the other state does not require an income tax return, you cannot claim a credit on the Kansas return.

What if I am a resident of another state with income from Kansas?

You are required to file a Kansas income tax return. File as a nonresident and complete Kansas Schedule S, Part B. If you select Nonresident, we will help you fill out the appropriate forms.

What if my spouse is a resident of another state?

If you and your spouse file a joint Federal income tax return, then you must file a joint Kansas income tax return. Your residency status can be either resident or nonresident. If you file as a resident and your spouse was required to file an income tax return with another state, a credit for taxes paid to another state may be claimed on the Kansas return.

If you and your spouse file separate Federal income tax returns, then the individual who is a resident of Kansas must file a separate Kansas return.

What if I am a Kansas resident in the military?

The active duty service pay of military personnel is taxable ONLY to your state of legal residency, no matter where you are stationed during the tax year. If your home of record on your military records is Kansas, and you have not established residency in another state, you are still a Kansas resident and all of your income - to include your military compensation is subject to Kansas income tax. If you are a nonresident of Kansas but are sta

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