Stay compliant in Kansas

Kansas’s recurring dates are the information report every two years, income tax in the spring, sales tax on the schedule you were assigned, and employer accounts if you have people on the payroll. There is no Secretary of State annual report to put on the calendar.

What’s different in Kansas

• The company filing comes back every two years. It is an information report, due April 15¹ for a for-profit business, in the even or odd year that matches the year you formed.
• A miss does not sit quietly. After three months after the due date¹, the business forfeits and cannot file other documents until it is reinstated.
• Corporate income tax is filed a month after the federal return. The law does not give the payment that extra month.
• Workers’ compensation is a payroll test, not a headcount, and the statute and the labor page do not use the same words. The state minimum wage applies to workers the federal wage law does not cover.

Do this

1. File the information report in the year that matches your formation year. It is filed every two years, in even years if you formed in an even year and in odd years if you formed in an odd year. For-profit businesses, including LLCs and for-profit corporations, are due April 15. Nonprofits are due June 15¹. File online from the information reports page, unless you are a series LLC. A series LLC cannot file the information report online².
2. Pay the amount on your form. An LLC report is $90 online and $110 on paper. A for-profit corporation report, revised July 22, 2026, is $90 online and $110³ on paper. A nonprofit report is $80⁴. The LLC report asks for each member who owns 5 percent or more of the capital².
3. Do not let the delinquency window close. You can still file for three months after the due date. Then the business forfeits and cannot file anything else until it is reinstated¹. Reinstatement is the path back, from the reinstatement page. For an LLC, form RL lists a $35 filing fee and an $85¹⁹ penalty, plus the fee for each missed report. Other structures use their own form from that page.
4. File income tax. People: the same date as the federal return. The brackets are 5.2% up to $46,000 and then 5.58% on a joint return, and 5.2% up to $23,000 and then 5.58% for every other individual. Notice 26-11 says there is no income tax rate reduction for tax year 2027¹¹. C corporations: Form K-120 at 4% plus 3% over $50,000¹⁰. Under Kansas law, the return is due no later than one month after the federal due date, including any federal extension⁶, and the tax is due on the 15th day of the fourth month after the tax year ends⁷. For a 2025 calendar-year return, that payment was due April 15, 2026. The April 15 list in the tax calendar includes Form K-120 and Form K-120S. For a calendar-year C corporation, that is the payment date, not the last day to file. S corporations file Form K-120S⁸. The election to pay tax at the entity level is on Get your tax IDs. Estimated payments are due April 15, June 15, September 15, and January 15⁹.
5. File sales tax on your assigned schedule if you are registered. Annual if the year’s tax is not over $1,000, quarterly up to $5,000, and monthly when the year's tax is over $5,000 above that. The state rate is 6.5%¹², and the state food rate is 0%²¹. Rates and the local split are on Get your tax IDs.
6. If you have employees, keep the employer accounts current. Withholding follows the frequency on your certificate. The bands run from annual, at or under $200, up to within three banking days of the 7th, 15th, 21st, and the last day of the month, when annual withholding is over $100,000¹³. Unemployment reports are due the last day of the month after the quarter, even if no wages were paid. A new employer’s rate is 1.75% on the first $15,100, or 5.55%¹⁵ for construction, until an experience rate applies. Report new hires within 20¹⁴ days.
7. Renew the local license and any trade license on their own dates. A roofing renewal is due by June 30, and a certificate not renewed before July 31²⁰ is revoked: Licenses and permits. A food license, an alcohol license, and a city permit each renew on that agency’s schedule.
8. Keep a resident agent who can actually be handed papers. The agent is an individual, a business registered in Kansas, or the business itself, at a Kansas address where that person or business may be regularly present, and not a post office box²². The register a business page says to update the resident agent and the registered office when the name or address changes.

Employer rules

Workers’ compensation: the statute applies the act to employment in Kansas, then lists exceptions. Agricultural pursuits, and work incident to them, are outside the act, unless the employer is the state. A private employer is outside the act when the preceding year’s total gross payroll was not more than $20,000 and the employer reasonably estimates this year will also be not more than that amount. A new employer with no prior payroll uses the same estimate. Wages paid to a family member by marriage or blood are not counted in that payroll¹⁶. The state itself is not in those payroll exceptions. The statute is the rule. The Department of Labor page words it more briefly: coverage is required except for agricultural work, and except for a non-subcontractor employer whose estimated payroll for the year is under $20,000. The statute’s payroll exception has no subcontractor condition. A separate section can make a business that hires a contractor for part of its own trade or business liable for that contractor's workers when the contractor has no coverage of its own¹⁷. The state does not pay workers' compensation benefits except for its own employees. Coverage comes from a private insurer, a group pool, or approved self-insurance¹⁴. The labor page says most covered employers use a private carrier or a group pool, and that some employers can apply to self-insure.

Minimum wage: $7.25 an hour, for employees the federal wage law does not cover¹⁴. The employer services page names the federal wage law and tells you to ask the federal wage office whether it covers you. Employers that law covers follow the federal overtime rule.

Unemployment: liable at $1,500 in a quarter or 20 weeks for a non-farm business, with other tests for agriculture, domestic work, and a 501(c)(3). A new employer’s rate is 1.75% on the first $15,100¹⁴, or 5.55% in construction. The handbook says the rates change every year and points to the Department of Labor page for the current table¹⁵.

What you get back

A filed information report in the years it is due, or a reinstatement if the window already closed. Filed income and sales tax returns, and current employer accounts. If the company is forfeited, the Secretary of State will not accept other filings until the past reports are in and the business is reinstated.