Did Kansas extend the 2019 tax filing and payment deadlines during COVID-19?

Plain-English summary

Kansas Notice 20-01 -- issued March 23, 2020 and prompted by the COVID-19 pandemic -- announces that the Director of Taxation extended several 2019 filing and payment deadlines.

Homestead or property tax relief refund claims. These claims -- normally due April 15 -- had the deadline for filing 2019 claims extended to October 15, 2020. Claimants were encouraged to file early; only the regular claim form was needed.

Calendar-year filers (Individual, Fiduciary, Corporate Income Tax, and Privilege Tax). The normal April 15 filing deadline for 2019 returns was extended to July 15, 2020, conforming to the extended federal due date established by the IRS. The payment due date was likewise extended to July 15, 2020, so that if the balance due was paid on or before that date, no penalty and interest were imposed. Only regular return forms were needed.

Fiscal-year filers (Fiduciary, Corporate Income Tax, and Privilege Tax). For fiscal-year filers whose 2019 returns were due (normally the 15th day of the fourth month after year-end) with due dates between April 15, 2020 and July 15, 2020, the deadline was extended to July 15, 2020, conforming to the federal extension, with the payment due date also extended and no penalty or interest if paid by then.

What this means for you

Individual and fiduciary filers

• Your 2019 Kansas income tax return and payment were due July 15, 2020 (extended from April 15); paying by then avoided penalty and interest.

Corporations and financial institutions

• Calendar-year 2019 corporate income and privilege tax returns and payments were extended to July 15, 2020; fiscal-year filers with due dates between April 15 and July 15, 2020 were also extended to July 15.

Homestead / property tax relief claimants

• The deadline to file 2019 homestead or property tax relief refund claims was extended to October 15, 2020 -- though filing early was encouraged.

Common questions

What was the extended income/privilege tax deadline? July 15, 2020, for 2019 returns and payments (calendar-year filers, conforming to the federal extension).

What about homestead/property tax relief claims? The deadline to file 2019 claims was extended to October 15, 2020.

Was penalty or interest charged? No -- if the balance due was paid on or before July 15, 2020.

Did fiscal-year filers get relief? Yes -- fiduciary, corporate, and privilege fiscal-year filers with due dates between April 15 and July 15, 2020 were extended to July 15, 2020.

Were special forms required? No -- only the regular return or claim forms were needed.

Citations and references

• Director of Taxation extension -- extended 2019 Kansas filing and payment deadlines during the COVID-19 pandemic, conforming to the federal (IRS) extension.
• July 15, 2020 -- extended deadline for 2019 individual, fiduciary, corporate income, and privilege tax returns and payments (calendar-year, and fiscal-year with due dates between April 15 and July 15, 2020).
• October 15, 2020 -- extended deadline for 2019 homestead or property tax relief refund claims.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 20-01

Original ruling text

Tax Policy
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.org
Mark A. Burghart, Secretary Laura Kelly, Governor

                                       NOTICE 20-01

             CHANGES TO FILING AND PAYMENT DUE DATES FOR
           HOMESTEAD OR PROPERTY TAX RELIEF REFUND CLAIMS
                                   AND
          INDIVIDUAL, FIDUCIARY AND CORPORATE INCOME TAX, AND
                              PRIVILEGE TAX

                                     (MARCH 23, 2020)

  Prompted by events surrounding the novel coronavirus-19, the Department of Revenue is

providing the following guidance regarding changes to filing due dates.

                    Homestead or Property Tax Relief Refund Claims

   Homestead or property tax relief refund claims are due on April 15th. However, due to

current circumstances, the Director of Taxation has extended the deadline for filing 2019 claims
to October 15, 2020. Those claiming a refund are encouraged to submit their claims as soon as
possible, and not to wait until the end of the extension period. Only the regular claim form needs
to be submitted; no special forms will be required.

          Filing and Payment Deadlines for the following Calendar Year Filers
                               Individual Income Tax
                               Fiduciary Income Tax
                               Corporate Income Tax
                                    Privilege Tax

    The filing deadline for calendar year tax returns for Individual Income Tax, Fiduciary Income

Tax, Corporate Income Tax and Privilege Tax is April 15th. However, due to current
circumstances, the Director of Taxation has extended the deadline for filing the 2019 tax returns
for Individual Income Tax, Fiduciary Income Tax, Corporate Income Tax and Privilege Tax to
conform to the extended due date of July 15, 2020, established by the Internal Revenue Service.
Recognizing the extended filing deadline, the payment due date has also been extended to July 15,
2020. This means if the balance due is paid on or before July 15, 2020, no penalty and interest
will be imposed. Those filing returns are encouraged to file as soon as possible, and not to wait
until the end of any extended period. Only regular return forms need to be submitted; no special
forms will be required.

       Filing and Payment Deadlines for the following Fiscal Year Filers with
                        Due Dates Prior to July 15, 2020
                             Fiduciary Income Tax
                             Corporate Income Tax
                                 Privilege Tax

  The filing deadline for fiscal year filers for Fiduciary Income Tax, Corporate Income Tax

and Privilege Tax is the 15th day of the fourth month following the end of the taxable year.
However, due to current circumstances, the Director of Taxation has extended the deadline for
filing the 2019 tax returns for Fiduciary Income Tax, Corporate Income Tax and Privilege Tax
returns of fiscal filers with due dates between April 15, 2020 and July 15, 2020, to conform to the
extended due date of July 15, 2020, established by the Internal Revenue Service. Recognizing the
extended filing deadline, the payment due date has also been extended to July 15, 2020. This
means if the balance due is paid on or before July 15, 2020, no penalty and interest will be imposed.
Those filing returns are encouraged to file as soon as possible, and not to wait until the end of any
extended period. Only regular return forms need to be submitted; no special forms will be required.

                                  TAXPAYER ASSISTANCE

 Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.org. If you have questions about this Notice, please contact:

                               Taxpayer Assistance Center
                              Kansas Department of Revenue
                                    [email protected]
                                   Fax: 785-291-3614