Kansas Individual Underpayment of Estimated Tax Schedule

Individual Underpayment of Estimated Tax Schedule 
K-210 Underpayment of Individual Estimated Tax Rev. 7-23
K-210
(Rev. 7-23)

2023

K-210
Attach
180018

KANSAS UNDERPAYMENT OF ESTIMATED TAX
(INDIVIDUAL INCOME TAX)

Name as shown on Form K-40

Social Security Number

CURRENT AND PRIOR YEAR INFORMATION
1. Amount from line 19, 2023 Form K-40 ..........................................................................

1

2.	Multiply	line	1	by	90%	(farmers	and	fishers	multiply	by	66	2/3%) .................................

2

3. Prior year’s tax liability (from line 19, 2022	Form	K-40)............................................

3

4. Enter the total amount of your 2023 Kansas income tax withheld ................................

4

NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.

PART I – EXCEPTIONS TO THE PENALTY
5. Cumulative total of your 2023 withholding ..........................

5

6. Cumulative	timely	paid	estimated	tax	payments	from
January through each payment due date.

6

7. Cumulative total of the credit for taxes paid on the K-120S
(line	26	of	the	K-40).

7

8. Total amount withheld, timely paid estimated payments,
and credit for taxes paid on K-120S (add lines 5,	6, and 7)

8

9. Exception 1 – Cumulative amount from either line 2 or line 3,
9
whichever is less.
10. Exception 2 – Tax on annualized 2023 income; enclose
computation.	(Farmers/fishers	use	line	10b) .......................... 10a

PART II – FIGURING THE PENALTY
11. Amount of underpayment. Enter the sum of line 9
less line 8, line 10a less line 8, or, line 10b less line 8
whichever is applicable ......................................................
12. Due date of each installment .............................................
13. Number of days from the due date of the installment to the
due	date	of	the	next	installment	or	12/31/23, whichever is
earlier. If paid late, see instructions ...................................

16. Line 14
X 8% X amount on line 11 ................................
366
17. Penalty (add lines 15 and 16)............................................

1/1/23	-	6/15/23

1/1/23	-	9/15/23

1/1/23	-	1/15/24

25% of line 4

50% of line 4

75% of line 4

100% of line 4

75% of tax

100% of tax

75% of line 2 or 3

100% of line 2 or 3

25% of tax

25% of line 2 or 3

22.5% of tax

50% of tax

50% of line 2 or 3

45% of tax

67.5%	of	tax

90% of tax
66.66%	of	tax

10b

11
12

4/15/23

13

61

14.	 Number	of	days	from	1/15/24	to	date	paid	or	4/15/24, whichever 14
is earlier. If paid late, see instructions................................
15. Line 13 X 6% X amount on line 11 ................................
365

1/1/23 -	4/15/23

6/15/23
92

9/15/23

1/15/24

107
15

15
16
17

18. Total penalty. Add amounts on line 17 and enter the total here and on line 32, Estimated Tax Penalty, 18

on the back of Form K-40 .....................................................................................................................

Page 1

INSTRUCTIONS FOR SCHEDULE K-210

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular work day.

WHO MAY USE THIS SCHEDULE
If	 you	 are	 an	 individual	 taxpayer	 (including	 farmer	 or	 fisher),	
use this schedule to determine if your income tax was fully paid
throughout	the	year	by	withholding	and/or	estimated	tax	payments.	
If your 2023 tax due (line 19 of Form K-40, less withholding and tax
credits	(excluding	estimated	tax	payments	made)	is	$500	or	more,	
you may be subject to an underpayment of estimated tax penalty
and must complete this form.
Taxpayers	 (other	 than	 farmers	 or	 fishers)	 are	 not	 required	 to	
make	a	payment	for	the	January	15th	quarter	if	a	Form	K-40	was	
filed	and	the	tax	was	paid	in	full	on	or	before	January	31,	2024.
Farmers and Fishers: If at least two-thirds of your annual
gross	income	is	from	farming	or	fishing	and	you	filed	Form	K-40	
and paid the tax on or before March 1, 2024, you may be exempt
from any penalty for underpayment of estimated tax. If exempt,
write	 “Exempt–farmer/fisher”	 on	 line	 1	 and	 do	 not	 complete	 the	
rest of this schedule. If you meet this gross income test, but you
did	not	file	a	return	and	pay	the	tax	on	or	before	March	1,	2024,
you must use this schedule to determine if you owe a penalty for
underpayment of estimated tax.

COMPLETING THIS SCHEDULE
Enter your name and your Social Security number in the space
provided at the top of this schedule.
LINES 1 through 4: Complete these lines based on information
on your income tax return for this tax year and last tax year.
If you did not file an income tax return for the prior tax year, or if you
did file a return but your income tax balance (line 19, Form K-40) was
zero, then enter zero on line 3 of this schedule.

PART I – EXCEPTIONS TO THE PENALTY
You are NOT subject to a penalty if your 2023 tax payments
(line 8)	 equal	 or	 exceed	 the	 amounts	 for	 one	 of	 the	 exceptions	
(lines 9 or 10a or 10b)	for	the	same	payment	period.
LINE 5: Multiply the amount on line 4 by the percentage shown
in each column of line 5.
LINE 6: Enter the cumulative amount of timely paid estimated tax
payment	made	in	each	quarter.	For	example,	Column	3	will	be	the	
total of your estimated tax payments made from January 1 through
September 15, 2023.
LINE 7: Multiply	 the	 amount	 from	 line	 26	 of	 the	 K-40	 by	 the	
percentage shown in each column of line 7.
LINE 8: For each column, add lines 5, 6, and 7 and enter the
result on line 8.
LINE 9: Exception 1 applies if the amount on line 8 of a column
equals	or	exceeds	the	amount	on	line	9 for the same column. Multiply
line	2	or	3	(whichever	is	less)	by	the	percentages	shown	in	each	
column of line 9. If the amount on line 8 (for each column) is equal
to or greater than the amount on line 9 (for each column) – no
penalty is due and no further entries are required.
LINE 10: Exception 2 applies if your 2023	tax	payments	equal	or	
exceeds	90%	(66	2/3%	for	farmers	and	fishers)	of	the	tax	on	your	
annualized income for these 2023 periods:
January 1 – March 31
January 1 – May 31
January 1 – August 31
January 1 – December 31

Multiply income by 4
Multiply income by 2.4
Multiply income by 1.5
Multiply income by 1

This exception applies if the amount on line 8 exceeds the amount
on line 10a or 10b	(as	applicable).	If	you	are	a	farmer	or	fisher,	you	
will only complete the last column on line 10b.
For example,	to	figure	the	first	column,	total	your	income	from	
January 1 to March 31, 2023 and multiply by 4. Subtract your
deductions	(standard	or	itemized)	and	your	exemption	allowance	
amount.	Using	this	net	annualized	income	figure,	compute	the	tax.	
Multiply	the	tax	by	the	percentage	rate	in	the	first	column.
Repeat these instructions for the remaining three columns, using
the multiplication factors given above to annualize the income
for that period. Enclose a schedule showing your computation of
annualized income and tax amounts. If the amount on line 8 (for
each column) is equal to or greater than the amount on line
10a (for each column), or line 10b, for farmers or fishers – no
penalty is due and no further entries are required.

PART II – FIGURING THE PENALTY
LINE 11: Enter on line 11 the amount of underpayment of tax,
which is the lesser of one of the following computations:
•
•
•

Line 9 less line 8; or,
Line 10a less line 8; or,
Line 10b less line 8

LINE 12: This line contains the due date of each installment for
a calendar year taxpayer.
LINE 13: The number of days on line 13 are precomputed for
a calendar year taxpayer that made timely payments. If you did
not make timely payments, you should disregard the precomputed
number of days on line 13 and compute the number of days on
each	quarter	to	the	date	paid.
EXAMPLE:	 If	 you	 paid	 the	 6/15/23	 installment	 on	 6/28/23
the number of days to enter on line 13, column 2 will be
computed	from	6/15/23	to	6/28/23,	which	equals	13	days.	If	
you	then	paid	the	next	quarter	timely	at	9/15/23, the number
of	days	will	be	from	9/15/23	to	1/15/24,	which	equals	the	122	
days	(107	already	entered	+	15).
LINE 14: The penalty rate begins in column 3 for a calendar
year	taxpayer,	therefore	no	entry	is	required	in	columns	1	and	2.	
The	15	days	in	the	3rd	column	are	from	1/1/24	to	1/15/24. If you did
not make timely payments, you should disregard the precomputed
number of days on line 14 and compute the number of days on
each	quarter	to	the	date	paid.
• If	 you	 file	 your	 return	 prior	 to	 1/15/24, enter in the third
column	the	number	of	days	from	1/1/23	to	the	date	filed	and
disregard	the	precomputed	number	of	days	(15)	entered	on
line 14.
• The fourth column must be completed by you. Enter the
number	 of	 days	 from	 1/15/24 to the date the return was
filed	and	paid.
LINES 15 and 16:	Penalty	is	computed	to	12/31/23 at 6% and
from	1/1/24	to	the	date	the	tax	was	paid	or	4/15/24, whichever is
earlier, at 8%.
LINE 17: For each column, add lines 15 and 16 and enter the
result on line 17.
LINE 18: Add the amounts on line 17 together and enter the
result on line 18. Also enter this amount on Form K-40, line 32,
Estimated Tax Penalty.