Kansas Corporate Estimated Tax Payment Vouchers

Corporate Estimated Tax Payment Vouchers
K-120ES Corporate Estimated Income Tax Voucher Rev. 7-23
Need to make a quick payment?
It’s simple — pay your estimated tax electronically. Visit
the Kansas Department of Revenue Payment portal at

Kansas 2024

www.kansas.gov/payment-portal/
or Visit ksrevenue.gov
and log in to the Kansas Customer Service Center.

Corporate Estimated Tax
For K-120 and K-120S

HOW TO FILE YOUR ESTIMATED TAX
To ensure the most efficient processing of your payments, it is
important that you use only black ink to complete the vouchers.
1) Complete the enclosed worksheet to calculate your estimated
tax for tax year 2024
2) Be sure to use the correct voucher for the quarter in which you
are remitting payment. Enter all required information, including
the amount of your payment.
3) Write your federal Employer Identification Number (EIN) on your
check or money order and make payable to: Kansas Corporate
Estimated Tax.
4) Send the voucher and payment to: Corporate Estimated Tax,
Kansas Department of Revenue, PO Box 3506, Topeka, KS
66625-3506.
If you need assistance completing your vouchers, contact the
Kansas Department of Revenue at 785-368-8222.

WHAT ARE ESTIMATED TAX PAYMENTS
A corporation is required to make estimated tax payments for
the taxable year if its Kansas income tax liability can reasonably
be expected to exceed $500. A corporation is not required to file a
declaration of estimated tax in its first year of existence in Kansas.

ESTIMATED TAX PENALTY

If you do not pay enough estimated tax, a penalty may be charged
unless you meet one of the exceptions. Use Schedule K-220 for
K-120 filers or K-220S for Partnerships or S Corporations to figure
any underpayment of estimated tax, to determine if you meet an
exception to the penalty, and to figure any penalty due. The penalty
is based on the unpaid balance of estimated tax from the due date
of the installment to: 1) the date the installment was paid, or 2) the
original due date of the return, whichever is earlier.
Underpayment of tax means the difference between the amount
of tax actually paid and the amount of tax which would have been
required to be paid to avoid penalty.
Schedule K-220 and K-220S are available from the department’s
website at: ksrevenue.gov

WHEN TO FILE YOUR ESTIMATED TAX VOUCHERS
Corporate estimated tax vouchers are due on or before the 15th
day of the fourth, sixth, ninth, and twelfth months of the corporate
taxable year without any regard to an extension of time to file for the
prior year’s income tax return.
SHORT TAXABLE YEARS: Any estimated tax, payable in
installments, not paid before the 15th day of the last month of a
short taxable year (less than 12 months) must be paid on the 15th
day of the last month of the short taxable year. If the short taxable
year is less than three and one-half months, an estimated voucher
and tax payment are not required.

AMENDED PAYMENTS
If you missed a payment or if you made a mistake which caused an
underpayment in earlier installments, make an immediate payment to
balance your account. The amendment of a voucher will not prevent
imposition of a penalty on the previous installments.

When the due date falls on a Saturday, Sunday, or legal holiday,
substitute the next regular workday.

K-120ES

2024 KANSAS

CORPORATE ESTIMATED
INCOME TAX VOUCHER
FOR K-120 and K-120S

FOR OFFICE USE ONLY

(Rev. 7-23)

VOUCHER IS DUE BY THE 15TH DAY OF THE 4TH MONTH OF THE TAXABLE YEAR

For the taxable year beginning_ ending_
Corporation Name

Employer
Identification
Number

Corporation Address

City, Town, or Post Office

State

Name or
Address
Change

Zip Code

Name of Contact Person

Phone Number

Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

183024

1

Payment
Amount

$

K-120ES
1830

ESTIMATED TAX WORKSHEET
1. Estimated tax liability for tax year 2024........................................................................

1

2. Estimated tax credits .............................................................................................................

2

3. Kansas estimated income tax (subtract line 2 from line 1). If line 3 is less than $500, no
estimated tax payments are required ....................................................................................

3

4. Computation of installment. If the original voucher is due to be filed on the 15th day of the
4th month, enter 25% of line 3 here and on each subsequent voucher. (Installments must
be made by the due dates to avoid penalties. You should take into consideration any prior
year overpayment credited forward.) ....................................................................................

4

5. If the original voucher is due to be filed on the:
15th day of the 6th month ..............................enter 1/3 of line 3 on line 4 and on subsequent vouchers
15th day of the 9th month ..............................enter 1/2 of line 3 on line 4 and on subsequent vouchers
15th day of the 12th month ............................enter the total amount of line 3 on line 4.

RECORD OF ESTIMATED TAX PAYMENTS
INSTALLMENT

DATE FILED

15th day of 4th month
15th day of 6th month
15th day of 9th month
15th day of 12th month
Prior year carry forward ..................................
Claim this amount on your 2024 Corporate
Income Tax return (K-120 or K-120S).............

AMOUNT PAID
(As shown on front
of voucher)

K-120ES

2024 KANSAS

CORPORATE ESTIMATED
INCOME TAX VOUCHER
FOR K-120 AND K-120S

FOR OFFICE USE ONLY

(Rev. 7-23)

K-120ES
1830

VOUCHER IS DUE BY THE 15TH DAY OF THE 12TH MONTH OF THE TAXABLE YEAR

For the taxable year beginning _______________________________ ending_____________________________
Corporation Name

Employer
Identification
Number

Corporation Address

City, Town, or Post Office

State

Name or
Address
Change

Zip Code

Name of Contact Person

Phone Number

4

Payment
Amount

Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

$

183024

K-120ES

2024 KANSAS

CORPORATE ESTIMATED
INCOME TAX VOUCHER
FOR K-120 AND K-120S

FOR OFFICE USE ONLY

(Rev. 7-23)

K-120ES
1830

VOUCHER IS DUE BY THE 15TH DAY OF THE 9TH MONTH OF THE TAXABLE YEAR

For the taxable year beginning_ ending_
Corporation Name

Employer
Identification
Number

Corporation Address

City, Town, or Post Office

State

Name or
Address
Change

Zip Code

Name of Contact Person

Phone Number

3

Payment
Amount

Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

$

183024

K-120ES

2024 KANSAS

CORPORATE ESTIMATED
INCOME TAX VOUCHER
FOR K-120 AND K-120S

FOR OFFICE USE ONLY

(Rev. 7-23)

VOUCHER IS DUE BY THE 15TH DAY OF THE 6TH MONTH OF THE TAXABLE YEAR

For the taxable year beginning_ding_
Corporation Name

Employer
Identification
Number

Corporation Address

City, Town, or Post Office

State

Name or
Address
Change

Zip Code

Name of Contact Person

Phone Number

Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

183024

2

Payment
Amount

$

K-120ES
1830