Kansas Individual Estimated Income Tax Vouchers

Individual Estimated Income Tax Vouchers
K-40ES Individual Estimated Tax Voucher Rev. 7-23_web_fillable
Kansas 2024

Need to make a quick payment?
It’s simple — pay your estimated tax electronically. Visit
the Kansas Department of Revenue Payment portal at
www.kansas.gov/payment-portal/

Individual Estimated Tax

or Visit ksrevenue.gov
and log in to the Kansas Customer Service Center.

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.

WHAT ARE ESTIMATED TAX PAYMENTS
Estimated tax payments are required on income not subject to
withholding, such as earnings from self-employment, unemployment,
interest and dividends (including income earned in another state
while living in Kansas). You must make estimated tax payments if
your estimated Kansas income tax after withholding and credits is
$500 or more and your withholding and credits may be less than
the smaller of:
a) 90% of the tax on your tax return for tax year 2024; or
b) 100% of the tax shown on your 2023 tax return.
Nonresidents should only consider income from Kansas sources
for meeting these conditions.

WHEN TO FILE YOUR ESTIMATED TAX VOUCHERS
Calendar Year Taxpayers (except farmers and fishers) –
Payments are due on or before the due dates on each voucher

(April 15, 2024, June 15, 2024, September 15, 2024 and January
15, 2025 unless your return for the 2024 tax year is filed and the
tax fully paid by January 31, 2025.
Farmers and Fishers – Payment is due on or before January 15,
2025 unless your return for the 2024 tax year is filed and tax fully
paid on or before March 1, 2025.
Fiscal Year Taxpayers – Payments are due on or before the 15th day
of the 4th, 6th and 9th months of the current fiscal year and the 1st
month of the following fiscal year.
When the due date falls on a Saturday, Sunday, or legal holiday,
substitute the next regular workday.

K-40ES
(Rev. 7-23)

2024 KANSAS

INDIVIDUAL ESTIMATED INCOME
TAX VOUCHER

1) Complete the enclosed worksheet to calculate your estimated
tax for tax year 2024. NOTE: You may need to recompute your
estimate if there are substantial changes to your income and/or
deductions during the year.
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. If you plan to file a joint
return, include both names and Social Security numbers.
3) Write your Social Security number on your check or money
order and make payable to: Kansas Individual Estimated Tax.
4) Send the voucher and payment to: Estimated Tax, Kansas
Department of Revenue, PO Box 3506, Topeka, KS 666253506.
If you need assistance completing your vouchers, contact the
Kansas Department of Revenue at 785-368-8222.

ESTIMATED TAX PENALTY

If you do not pay enough estimated tax, a penalty may be charged.
However, the penalty will not apply if each payment is timely and your
total payments and credits:
• are at least 90% (66 2/3% for farmers and fishers) of the tax
shown on your return for tax year 2024, OR
• equal or exceed 100% of the tax shown on your 2023 return, (the
return must cover a 12-month period with a tax liability), OR
• equal or exceed 90% of the tax shown on your annualized
income for the periods January 1, 2024 to March 31, May 31,
August 31 and December 31, 2024.
Use Schedule K-210 to figure any underpayment of estimated
tax, to determine if you meet one of the exceptions to the penalty,
and figure any penalty due. Schedule K-210 is available from our
website at: ksrevenue.gov

K-40ES
1810

FOR OFFICE USE ONLY

Please use UPPER CASE letters
to print the first four letters of
Your last name

If married filing joint, include both names and social security numbers (SSNs).
Your First Name

Initial

Last Name

Spouse’s First Name

Initial

Last Name

Mailing Address (Number and Street, including Rural Route)

City

Daytime Phone Number

State

Zip Code

Name or
Address
Change

Write your SSN(s) on your check or money order and make payable to
Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas
Department of Revenue, PO Box 3506, Topeka KS 66625-3506.

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Spouse’s last name

Your Social
Security number

-	

-

Spouse’s Social
Security number

-

-

1

1ST QUARTER PAYMENT DUE
APRIL 15, 2024

PAYMENT
AMOUNT

$

,

,

181024

.

ESTIMATED TAX WORKSHEET
1. Enter the total adjusted gross income you expect to receive during tax year 2024..................................

1

2. Enter your standard deduction (from chart below) or estimated amount of itemized deductions. The
standard deduction chart applies to most taxpayers. However, if you or your spouse are 65 or over, or
blind, or if someone else claims you as a dependent, use the standard deduction worksheets in the
Kansas income tax booklet (available on our website) ...........................................................................

2

3. Exemptions ($2,250 times the number of personal exemptions) ............................................................

3

4. Total deductions (add lines 2 and 3)........................................................................................................

4

5. Kansas taxable income (subtract line 4 from line 1)................................................................................

5

6. Estimated Kansas tax liability (use the Tax Computation Schedules below) ..........................................

6

7. Estimated Kansas withholding and tax credits for the year 2024.

7

8. Kansas estimated income tax (subtract line 7 from line 6). If the amount is less than $500, estimated
tax payments are not required...........................................................................................

8

9. Amount of each quarterly payment (enter 1/4 of line 8 here and on Voucher 1) .....................................

9

If you are beginning estimated payments after April 15, but on or before:
enter 1/3 of line 8;
enter 1/2 of line 8;
enter the total amount on line 8.

June 15
September 15
January 15

Enter each payment made in the Estimated Payment Record below.
STANDARD DEDUCTION CHART
Single $3,500
Married Filing Joint $8,000
Married Filing Separate $4,000
Head of Household $6,000
ESTIMATED PAYMENT RECORD
Date Paid
Amount
2023 Carryforward

TAX COMPUTATION SCHEDULES

IMPORTANT: Be sure to use the proper schedule for your filing status.
Schedule l - MARRIED FILING JOINT
If line 5 is:
Over

$ 5,000
$30,000
$60,000

But not over

Enter on line 5:

$30,000 ......................................................... 3.1% of line 5
$60,000 .................................... $930 plus 5.25% of excess over $30,000
.................................. $2,505 plus 5.7% of excess over $60,000

Schedule ll - SINGLE, HEAD OF HOUSEHOLD, OR MARRIED FILING SEPARATE
If line 5 is:
Over

Total Payments

$ 2,500
$15,000
$30,000

But not over

Enter on line 5:

$15,000 ......................................................... 3.1% of line 5
$30,000 .................................... $465 plus 5.25% of excess over $15,000
.................................. $1,252.50 plus 5.7% of excess over $30,000

K-40ES
(Rev. 7-23)

2024 KANSAS

K-40ES
1810

FOR OFFICE USE ONLY

INDIVIDUAL ESTIMATED INCOME
TAX VOUCHER

Please use UPPER CASE letters
to print the first four letters of
Your last name

If married filing joint, include both names and social security numbers (SSNs).
Your First Name

Initial

Last Name

Spouse’s First Name

Initial

Last Name

Mailing Address (Number and Street, including Rural Route)

City

Daytime Phone Number

State

Zip Code

Name or
Address
Change

Write your SSN(s) on your check or money order and make payable to
Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas
Department of Revenue, PO Box 3506, Topeka KS 66625-3506.

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Spouse’s last name

Your Social
Security number

-	

-

Spouse’s Social
Security number

-

-

4

4TH QUARTER PAYMENT DUE
JANUARY 15, 2025

PAYMENT
AMOUNT

$

,

,

.

181024

K-40ES
(Rev. 7-23)

2024 KANSAS

INDIVIDUAL ESTIMATED INCOME
TAX VOUCHER

K-40ES
1810

FOR OFFICE USE ONLY

Please use UPPER CASE letters
to print the first four letters of
Your last name

If married filing joint, include both names and social security numbers (SSNs).
Your First Name

Initial

Last Name

Spouse’s First Name

Initial

Last Name

Mailing Address (Number and Street, including Rural Route)

City

Daytime Phone Number

State

Zip Code

Name or
Address
Change

Write your SSN(s) on your check or money order and make payable to
Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas
Department of Revenue, PO Box 3506, Topeka KS 66625-3506.

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Your Social
Security number

-	

-

Spouse’s Social
Security number

-

-

3

Spouse’s last name

3RD QUARTER PAYMENT DUE
SEPTEMBER 15, 2024

PAYMENT
AMOUNT

$

,

,

.

181024

K-40ES
(Rev. 7-23)

2024 KANSAS

K-40ES
1810

FOR OFFICE USE ONLY

INDIVIDUAL ESTIMATED INCOME
TAX VOUCHER

Please use UPPER CASE letters
to print the first four letters of
Your last name

If married filing joint, include both names and social security numbers (SSNs).
Your First Name

Initial

Last Name

Spouse’s First Name

Initial

Last Name

Mailing Address (Number and Street, including Rural Route)

City

Daytime Phone Number

State

Zip Code

Name or
Address
Change

Write your SSN(s) on your check or money order and make payable to
Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas
Department of Revenue, PO Box 3506, Topeka KS 66625-3506.

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Spouse’s last name

Your Social
Security number

-	

-

Spouse’s Social
Security number

-	

-

2

2ND QUARTER PAYMENT DUE
JUNE 15, 2024

PAYMENT
AMOUNT

$

,

,

181024

.