Does Kansas estate tax apply when the decedent died on or after January 1, 2010?

Plain-English summary

Kansas estate tax does not apply to estates of decedents dying after December 31, 2009. The Department said it would not process estate-tax returns filed for those estates because the Legislature had enacted no estate-tax provisions covering them.

The notice distinguishes earlier deaths. The stand-alone estate-tax law applied to deaths after December 31, 2006 and before January 1, 2010, and older law continued to apply to still-earlier estates until its sunset. Notice 10-08 addresses those sunset rules.

What this means for you

The decedent's date of death controls. Estates for post-2009 deaths had no Kansas estate-tax filing or payment under this notice; older estates required separate analysis under the prior laws and their sunset dates.

Common questions

Q: Will Kansas process an estate-tax return for a person who died in 2010 or later?
A: The notice says no.

Citations and references

• K.S.A. 79-15,201 et seq.
• K.S.A. 79-15,253

Subject

Kansas Estate Tax Repealed for Deaths After 2009

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 10-07

Original ruling text

Mark Parkinson, Governor
Joan Wagnon, Secretary

                                                  www.ksrevenue.org

                                      NOTICE 10-07

                           KANSAS ESTATE TAX REPEALED
                          FOR ESTATES OF DECEDENTS DYING
                            ON OR AFTER JANUARY 1, 2010

The Kansas estate tax applies to estates of decedent’s dying before January 1, 2010.

There is no estate tax for estate of decedent’s dying after December 31, 2009.

  The Kansas estate tax law effective for estates of decedents dying after December 31, 2006

and before January 1, 2010 is found in K.S.A. 79-15,201 et seq. In K.S.A. 79-15,253 it provides
that:

      On January 1, 2010 the provisions of K.S.A. 2006 Supp. 79-15,201 through 79-
 15,253, and K.S.A. 2009 Supp. 79-15,206a, and amendments thereto, are hereby
 repealed.

  The Kansas Legislature has not enacted any estate tax provisions which apply to the estates

of decedents dying after December 31, 2009. As a result, no tax is or will be due from these
estates. Because no Kansas estate tax law applies to these estates the Department of Revenue
will not process estate tax returns filed for them.

 Please note the law in effect for the estates of decedents dying prior to January 1, 2010 will

continue to apply until it sunsets. For additional information in this regard, please see Notice 10-
08.

                                  Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site,
www.ksrevenue.org. If you have questions about income tax, please contact:

                              Taxpayer Assistance Center
                             Kansas Department of Revenue
                             915 SW Harrison St., 1st Floor
                               Topeka, KS 66612-1588
                                 Phone: 785-368-8222
                                  Fax: 785-291-3614




                       OFFICE OF POLICY AND RESEARCH
    DOCKING STATE OFFICE BUILDING, 915 SW HARRISON ST., TOPEKA, KS 66612-1588
        Voice 785-296-3081 Fax 785-296-7928 http://www.ksrevenue.org/