Enterprise
Individual & Small Business
| Payment | Kansas due date |
|---|---|
| 1 | |
| 2 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Kansas estimated tax?
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 2026; or b) 100% of the tax shown on your 2025 tax return. Nonresidents should only consider income from Kansas sources.
How do you avoid a Kansas underpayment penalty?
No penalty if each payment is timely and payments are at least 90% (66 2/3% farmers and fishers) of the 2026 tax, equal or exceed 100% of the tax shown on the 2025 return (12-month return with a liability), or equal or exceed 90% of annualized tax. No 110% rule. The January 15 payment is not required if the 2026 return is filed and the tax fully paid by January 31, 2027.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Kansas figures its own tax, so the state amount is separate.