When are Kansas corporate income tax returns due after 2021 Senate Bill 50?

Plain-English summary

Kansas Notice 21-07 explains a change to the corporate income tax filing deadline made by 2021 Senate Bill 50 (Section 6), which amended K.S.A. 79-3221(c).

The new deadline. For any tax year commencing after December 31, 2019 (tax year 2020 and later), a corporate income tax return is due in the office of the director of taxation:

• Not later than one month after the due date established under the federal Internal Revenue Code, including any applicable IRS extensions; and
• with no penalty under K.S.A. 79-3228 if the return is filed within one month after receiving a federal extension.

The taxpayer is not required to file a separate Kansas extension request -- Kansas recognizes the federal extended due date.

In practice. Effective immediately, corporate income tax returns for tax year 2020 and all later years are due one month after the federal corporate filing deadline. If a federal extension is granted, the Kansas deadline is one month after the extended federal due date, and no penalty applies if the Kansas return is filed by that date.

Extension to pay is separate. The statute retains the rule that where the director grants an extension of time to file, no penalty applies (for tax years after December 31, 1992) if 90% of the liability is paid on or before the original due date -- an extension of time to file is not an extension of time to pay.

What this means for you

Corporations filing Kansas returns

• For tax year 2020 and later, your Kansas corporate return is due one month after the federal deadline, including any federal extension.
• You do not need to file a separate Kansas extension request, and no late-filing penalty applies if you file by that extended date.

Corporations that owe tax

• Getting more time to file is not more time to pay -- pay at least 90% of your liability by the original due date to avoid penalty.

Common questions

When is the corporate return due? One month after the federal corporate due date, including any IRS extension, for tax year 2020 and later.

Do I need a separate Kansas extension? No -- Kansas recognizes the federal extended due date automatically.

Is there a penalty if I file by the extended date? No penalty under K.S.A. 79-3228 applies if the return is filed by the extended (federal-plus-one-month) due date.

Does the extension also extend time to pay? No -- to avoid penalty you must pay at least 90% of the liability by the original due date.

Citations and references

• Senate Bill 50 (2021), Section 6 -- amended K.S.A. 79-3221 to set the corporate filing deadline at one month after the federal due date, including extensions.
• K.S.A. 79-3221(c) -- corporate return filing deadline and the 90%-paid-by-original-due-date rule for extensions.
• K.S.A. 79-3228 -- penalty provision; no penalty applies if the return is filed by the extended due date.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 21-07

Original ruling text

Policy and Research
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 21-07

             CHANGE IN CORPORATE INCOME TAX FILING DEADLINE
                                        (JULY 1, 2021)

   During the 2021 Legislative Session Senate Bill 50 was passed and signed into law. This

Bill amended K.S.A. 79-3221 to change the filing deadline for corporate income tax
returns. Specifically, Section 6 of the Bill includes new statutory language, found in subsection
(c), which provides:

          (c) (1) The director of taxation may grant a reasonable extension of time for filing
   returns in accordance with rules and regulations of the secretary of revenue. Whenever
   any such extension of time to file is requested by a taxpayer and granted by the director
   with respect to any tax year commencing after December 31, 1992, no penalty
   authorized by K.S.A. 79-3228, and amendments thereto, shall be imposed if 90% of
   the liability is paid on or before the original due date.
          (2) For any tax year commencing after December 31, 2019, any taxpayer filing a
   corporate tax return shall file the return in the office of the director of taxation:
          (A) Not later than one month after the due date established under the federal
   internal revenue code, including any applicable extensions granted by the internal
   revenue service; and
          (B) no penalty authorized by K.S.A. 79-3228, and amendments thereto, shall be
   imposed if the return is filed within one month after receiving an extension to file a tax
   return with the internal revenue service. The taxpayer shall not be required to file an
   extension request with the director pursuant to this subparagraph.

   Effective immediately, corporate income tax returns for tax year 2020, and all tax years

thereafter, are due one month after the filing deadline established for federal corporate income tax
returns. If a federal extension is granted, the Kansas filing deadline is one month after the extended
federal due date. Kansas will recognize the federal extended due date, so there is no need to request
an extension from Kansas. No penalty will be imposed if the Kansas return is filed by the extended
due date.

                               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
                           Scott Office Building, 1st Floor
                                  120 SE 10th Ave
                                   P. O. Box 3506
                              Topeka, KS 66601-3506
                                Phone: 785-368-8222
                                 Fax: 785-291-3614