Fact-checked by Jupid experts
Reviewed by our in-house tax team before publishing. Every figure is validated against:
Last reviewed: November 3, 2026
Kansas estimated tax payments for 2026 are due April 15, June 15, September 15, 2026, and January 15, 2027, and you must make them if your Kansas income tax after withholding and credits is expected to be $500 or more. The January 15, 2027 voucher is the last one open, and you can skip it entirely by filing your 2026 Form K-40 and paying in full by January 31, 2027. The amount that avoids the Schedule K-210 penalty is the smaller of 90% of your 2026 tax or 100% of the tax on your 2025 return, with no 110% rule for high earners.
Key takeaways:
Save this cheat sheet — Kansas's 2026 numbers in one image.
The 2026 Form K-40ES prints a voucher for each quarter:
| Installment | Share | Due date |
|---|---|---|
| 1 | 25% | April 15, 2026 (passed) |
| 2 | 25% | June 15, 2026 (passed) |
| 3 | 25% | September 15, 2026 (passed) |
| 4 | 25% | January 15, 2027 (a Friday) |
When a due date falls on a Saturday, Sunday, or legal holiday, the next regular workday counts. The dates match federal Form 1040-ES, and the estimated tax due dates tool puts both calendars side by side. For 2027 the same rule gives April 15, June 15, September 15, 2027, and January 18, 2028: January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day. The 2027 voucher packet was not out as of October 29, 2026.
Starting late is allowed. The K-40ES worksheet tells you to put one-third of the year's estimate on the June 15 voucher if you begin then, half on the September 15 voucher, and the full amount on the January 15 voucher if that is your first payment. Schedule K-210 still scores each quarter separately, though, so the late start protects you only when the income itself arrived late, through the annualized method described below.
The K-40ES and the Schedule K-210 instructions both say a non-farmer does not have to make the January 15 payment if the 2026 Form K-40 is filed and the tax paid in full by January 31, 2027. It removes the fourth installment only. If your 1099s and bank records are in order by late January, it turns four payments into three.
You must make 2026 estimated payments if your estimated Kansas income tax after withholding and credits is $500 or more and your withholding and credits may fall short of the smaller of 90% of your 2026 tax or 100% of the tax on your 2025 return. The K-40ES names the usual sources: self-employment earnings, unemployment, interest, and dividends, including income earned in another state while living in Kansas. Nonresidents consider only Kansas-source income.
That covers most freelancers and sole proprietors, landlords, investors, and partners or S corporation shareholders whose entity did not make the SALT Parity election. Employees with a side gig can raise Kansas withholding at work instead, since K-210 credits withholding as paid 25% by each due date regardless of when it came out of the paycheck.
Kansas has two rates for 2026, printed in the K-40ES tax computation schedules:
| Filing status | 5.2% on taxable income up to | 5.58% above |
|---|---|---|
| Single, head of household, married filing separately | $23,000 | $1,196 + 5.58% of the excess over $23,000 |
| Married filing jointly | $46,000 | $2,392 + 5.58% of the excess over $46,000 |
The worksheet starts from your expected adjusted gross income (federal AGI with any Kansas modifications) and subtracts the Kansas standard deduction ($3,605 single, $8,240 joint, $6,180 head of household, $4,120 married filing separately) and the exemption allowance from the 2025 income tax booklet: $9,160 for single filers, $18,320 for joint filers, plus $2,320 per dependent. Because the starting point is federal AGI, the deductible half of self-employment tax and self-employed health insurance already reduce your Kansas income.
The automatic rate cut will not happen for 2027. Senate Bill 269 (2025), codified as K.S.A. 79-32,110c, cuts rates only when general fund revenue beats an inflation-adjusted base and the budget stabilization fund holds at least 15% of prior-year receipts. Notice 26-11, dated October 15, 2026, reports a fund at 20.4% but revenue $214 million short of the base, so "there will be no rate reduction for tax year 2027." Notice 25-06 reached the same result for 2026. A 2026 bill to raise the standard deduction, HB 2629, died in committee.
Worked example. Bodhi, a single freelance commercial photographer in Wichita, expects $72,000 of Schedule C profit for 2026, about $66,900 of federal AGI after the deductible half of self-employment tax, and no withholding.
| 2026 K-40ES worksheet line | Amount |
|---|---|
| 1. Federal adjusted gross income | $66,900 |
| 2. Standard deduction | −$3,605 |
| 3. Exemption allowance | −$9,160 |
| 5. Kansas taxable income | $54,135 |
| 6. Tax: $1,196 + 5.58% × $31,135 | $2,933.33 |
| 7. Withholding and credits | $0 |
| 8. Kansas estimated income tax | $2,933.33 |
Line 9 of the worksheet would split the full $2,933.33 into four payments of $733.33. That pays the whole bill in advance; the safe harbor below needs less.
The K-40ES estimated tax penalty section says no penalty applies if each payment is timely and your total payments and credits reach one of three tests:
| Test | Required total | Condition |
|---|---|---|
| Current year | 90% of 2026 tax (66⅔% farmers and fishers) | Measured against the tax on your 2026 return |
| Prior year | 100% of the tax on your 2025 return | Return covered 12 months and showed a liability |
| Annualized | 90% of tax on annualized income | Periods ending March 31, May 31, August 31, December 31 |
Kansas never asks for 110% of prior-year tax, so a high earner can anchor 2026 to exactly last year's bill.
Bodhi's 2025 Kansas tax was $2,480. His target is the lesser of 90% × $2,933.33 = $2,640 or 100% × $2,480 = $2,480, which is $620 per installment instead of the worksheet's $733.33. If he paid $620 in April, June, and September, he owes $620 on January 15, 2027 and the remaining $453.33 with his K-40 in April. The prior-year route protects him even if a big December job pushes 2026 higher.
Interactive
What should your Kansas K-40ES installment be?
Enter your filing status, expected 2026 adjusted gross income, Kansas withholding, and your 2025 Kansas tax. The tool runs the K-40ES worksheet and compares it with the smaller safe harbor that Schedule K-210 actually requires.
Federal AGI, after half of SE tax.
From W-2s, pensions, or other payers.
From a full-year 2025 K-40. 0 if none.
Each safe-harbor installment
$620
Set by 100% of your 2025 tax. Kansas has no 110% rule, at any income.
2026 Form K-40ES: AGI minus the $3,605 / $8,240 standard deduction and the $9,160 / $18,320 exemption allowance, taxed at 5.2% and 5.58%. Assumes no dependents, itemized deductions, Kansas modifications, or credits. Withholding counts 25% toward each due date on Schedule K-210. Penalty shown at 8% for 2026. Filing your 2026 K-40 and paying in full by January 31, 2027 replaces the January 15 payment.
Add federal and self-employment taxThe Kansas Department of Revenue steers estimated payments online. The K-40ES points to the Kansas Department of Revenue payment portal for quick payments, or you can log in to the Kansas Customer Service Center at ksrevenue.gov.
To pay by check or money order:
For help with vouchers, the department's line is 785-368-8222.
Schedule K-210 applies when your tax on Form K-40, less withholding and credits, is $500 or more. It tests each quarter cumulatively: by April 15 you need 25% of the required annual payment, by June 15 50%, by September 15 75%, and by January 15 100%, with withholding treated as paid evenly. The annualized test uses 22.5%, 45%, 67.5%, and 90% of the tax on income multiplied by 4, 2.4, 1.5, and 1 for the four periods.
The penalty works like interest on the shortfall for the days it stays unpaid. The 2025 form charged 9% through December 31, 2025 and 8% from January 1, 2026. Per the department's penalty and interest page, the rate is 8% for January 1 through December 31, 2026; the 2027 rate had not been posted as of October 29, 2026.
Suppose Bodhi skipped his $620 September 15 installment:
| Catch-up date | Days late | Math at 8% | Penalty |
|---|---|---|---|
| November 16, 2026 | 62 | $620 × 8% × 62/365 | $8.43 |
| December 31, 2026 | 107 | $620 × 8% × 107/365 | $14.54 |
The federal estimated tax penalty runs alongside on Form 2210 at 7% for the fourth quarter of 2026. The Kansas penalty goes on line 31 of Form K-40.
The 100% test needs a 2025 return that covered 12 months and showed a tax liability, per the K-40ES. A new Kansan who filed a part-year 2025 return has to rely on 90% of 2026 tax or the annualized method.
SALT Parity credits count like withholding. A partnership or S corporation that makes Kansas's SALT Parity election pays tax at the top individual rate (5.58% for 2026) on its owners' shares and makes its own estimates on Form K-120ES, per the department's SALT Parity FAQ. You claim the credit on Form K-40 from your Form K-9, and Schedule K-210 spreads it 25% to each quarter, the same way it treats withholding. Owners whose income comes mainly from an electing entity may owe little or nothing in personal vouchers. The state tax the entity deducted federally is added back to your Kansas income.
Kansas City, Missouri taxes Kansans who work there. The city's 1% earnings tax applies to nonresidents for the time they work inside Kansas City, Missouri, per the city's tax FAQs. A Johnson County consultant who spends client days across State Line Road owes it separately, and Kansas counts tax paid to local jurisdictions in another state when figuring the credit for taxes paid to other states. Our Missouri estimated tax guide covers the other side of that border, and Nebraska's estimated tax rules cover the state to the north.
The worksheet overpays by design. Line 9 divides your full estimated tax by four, while the penalty rules need only the smaller safe harbor. Building Jupid, I keep meeting freelancers who send the worksheet number every quarter without ever checking the smaller safe harbor; the Kansas quarterly tax calculator shows both figures with federal tax alongside.
Kansas makes the January 31 option tempting, but filing in January only works if your books are already closed. Jupid connects to your business bank accounts, categorizes income and expenses with 95.9% accuracy, and keeps year-to-date profit current through December instead of leaving it for a March cleanup. Ask the AI accountant in WhatsApp or iMessage what you netted in 2026 or which estimated payments already went to Topeka, and the answer arrives in the chat with the transactions behind it. Try Jupid.
This guide is for general educational purposes and does not constitute tax, legal, or accounting advice. It reflects the 2026 Form K-40ES, the 2025 Schedule K-210 and income tax booklet, and Kansas Department of Revenue notices. Reviewed 2026-10-29. Kansas resets its interest rate each calendar year. For advice specific to your situation, consult a qualified tax professional or the Kansas Department of Revenue at ksrevenue.gov.
CEO & Co-Founder
Fintech CEO with 10+ years building accounting and financial technology products. Previously co-founded and scaled an AI-powered accounting platform to $30M revenue and 100K+ business users, achieving 30,000 customers per accountant through automation — recognized by CNBC as a top fintech company. Holds a Master's in Management Information Systems. At Jupid, he leads the development of AI-native bookkeeping, tax, and compliance tools designed for freelancers and small business owners.
Oklahoma estimated tax payments 2026: OW-8-ES due dates, the $500 trigger, a 70%/100% safe harbor, the new 4.5% top rate, and 20% underpayment interest.
Oregon estimated tax payments 2026: last OR-40-V installment due Jan 15, 2027, $1,000 trigger, 90%/100% safe harbor with no 110% rule, 8% interest on OR-10.
Nebraska estimated tax payments 2026: last 1040N-ES installment due Jan 15, 2027, $500 trigger, 90/100/110% safe harbor, 4.55% top rate, 8% penalty.
Set up in minutes. Cancel anytime.
Join 1,000+ businesses using Jupid to save time and money. Start simplifying your finances today.
30-day money-back guarantee
