Kansas Privilege Estimated Tax Vouchers, Worksheet, and Instructions

Privilege Estimated Tax Vouchers, Worksheet, and Instructions
K-130ES Privilege Estimated Tax Voucher Rev. 7-22
Kansas 2024

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-230 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.

Privilege Estimated Tax

“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-230 is available from the department’s website at:
ksrevenue.gov

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
Need to make a
2024.
quick payment?
2) Be sure to use the correct voucher for
It’s simple — pay
the quarter in which you are remitting
your estimated tax
payment. Enter all required information,
electronically. Visit
including the amount of your payment.
ksrevenue.gov
3) Write your federal Employer Identification
and log in to the
Kansas Customer
Number (EIN) on your check or money
Service Center.
order and make payable to: Kansas
Privilege Estimated Tax.
4) Send the voucher and payment to: Privilege Estimated Tax,
Kansas Department of Revenue, PO Box 3506, Topeka, KS
66625-3506.

WHAT ARE ESTIMATED TAX PAYMENTS
National banking associations, banks, trust companies, and
savings and loan associations are required to pay an estimated
tax if their tax liability for the Privilege tax year can reasonably be
expected to exceed $500. A Privilege taxpayer is not required to
file estimated tax payments in its first year of existence in Kansas.

WHEN TO FILE YOUR ESTIMATED TAX VOUCHERS
Privilege estimated tax vouchers are due on or before the 15th
day of the fourth, sixth, ninth, and twelfth months of the federal
taxable year without any regard to an extension of time to file for the
prior year’s Privilege Tax return.

If you need assistance completing your vouchers, contact the
Kansas Department of Revenue at 785-368-8222.

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-130ES

2024 KANSAS

FOR OFFICE USE ONLY

PRIVILEGE ESTIMATED
TAX VOUCHER

(Rev. 7-22)

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

For the taxable year beginning

_____________________________

ending _____________________________

Employer
Identification
Number

Corporation Name

Corporation Address

City, Town, or Post Office

State

Zip Code

Name of Contact Person

Name or
Address
change

Phone Number

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

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

185023

1

Payment
Amount

$

K-130ES
1850

ESTIMATED TAX WORKSHEET
1. Estimated tax liability for tax year 2024 (federal year 2023) .............................................

1

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

2

3. Kansas estimated privilege 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
Privilege Tax return (K-130)............................

AMOUNT PAID
(As shown on front
of voucher)

K-130ES

2024 KANSAS

FOR OFFICE USE ONLY

PRIVILEGE ESTIMATED
TAX VOUCHER

(Rev. 7-22)

K-130ES
1850

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

For the taxable year beginning

_____________________________

ending _____________________________

Employer
Identification
Number

Corporation Name

Corporation Address

City, Town, or Post Office

State

Zip Code

Name of Contact Person

Name or
Address
change

Phone Number

4

Payment
Amount

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

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

$

185023

K-130ES

2024 KANSAS

FOR OFFICE USE ONLY

PRIVILEGE ESTIMATED
TAX VOUCHER

(Rev. 7-22)

K-130ES
1850

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

For the taxable year beginning

_____________________________

ending _____________________________

Employer
Identification
Number

Corporation Name

Corporation Address

City, Town, or Post Office

State

Zip Code

Name of Contact Person

Name or
Address
change

Phone Number

3

Payment
Amount

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

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

$

185023

K-130ES

2024 KANSAS

FOR OFFICE USE ONLY

PRIVILEGE ESTIMATED
TAX VOUCHER

(Rev. 7-22)

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

For the taxable year beginning

_______________________

ending

________________________

Employer
Identification
Number

Corporation Name

Corporation Address

City, Town, or Post Office

State

Zip Code

Name of Contact Person

Name or
Address
change

Phone Number

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

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

185023

2

Payment
Amount

$

K-130ES
1850