Kansas 1099 filing requirements (2026)

Kansas requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is January 31.

Last verified September 23, 2026

How does Kansas treat the new $2,000 federal threshold?

K.S.A. 79-3222: every entity doing business in Kansas that pays income to Kansas residents or others subject to Kansas income tax, 'and which is required to file an information return with respect to such payment with the internal revenue service, shall file a copy of such information return with the director of taxation'. The penalty is $50 per failure. There is no separate Kansas dollar amount, so the requirement follows the federal filing threshold ($2,000 for 1099-NEC/MISC payments made in 2026). KDOR has not published 2026/OBBBA-specific guidance on this.

What if you withheld Kansas income tax?

Withholding Tax Guide KW-100: 'Information returns that have Kansas withholding may NOT be filed under the CF/SF program.' Payers must use KDOR's electronic application to submit 1099s with Kansas withholding along with the KW-3 Annual Withholding Tax Return. The KW-3 must be filed electronically and is due January 31. E-filing of the statements is mandatory at 51 or more employees/payees (K.S.A. 79-3299). Without Kansas withholding, KW-100 says a separate Kansas filing 'may not be necessary' if you participate in CF/SF. However, KDOR's W-2/1099 FAQ says filers 'must file all withholding reports directly with the department'.

Check a specific payment

Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Kansas's rules apply.