Click to Home

Go To Search
New! Tax Reform Law
Effective Tax Year 2013, certain Kansas businesses will enjoy significant tax relief. Kansas passed a business income tax exemption which eliminates certain non-wage business income on lines 12, 17 and 18 of IRS Form 1040 for Partnerships, Limited Liability Corporations, Limited Liability Partnerships, Sole Proprietorships and Subchapter-S Corporations that have elected at the federal level to be taxed as a pass-through entity. 

In addition, effective for tax year 2013, Kansas collapsed the current three-bracket structure for individual state income taxes (3.5, 6.25 and 6.45 percent respectively) into a two-bracket system using rates of 3.0 and 4.9 percent. A new series of individual income tax rate cuts will begin in tax year 2014, when the current bottom bracket of 3.0 percent is reduced to 2.7 percent, and the current top bracket of 4.9 percent is reduced to 4.8 percent. Further reductions planned for individual income tax rates through 2018 are shown below:

Married Filing Joint: TY2013 TY2014 TY2015 TY2016 TY2017 TY2018
$0-$30,000 3.0% 2.7% 2.7% 2.4% 2.3% 2.3%
$30,001 and over 4.9% 4.8% 4.6% 4.6% 4.6% 3.9%


Single, Head of Household
or Married Filing Separate:
TY2013 TY2014 TY2015 TY2016 TY2017 TY2018
$0-$15,000 3.0% 2.7% 2.7% 2.4% 2.3% 2.3%
$15,001 and over 4.9% 4.8% 4.6% 4.6% 4.6% 3.9%

The reform also increases the standard deduction amount for single head-of-household filers from $4,500 to $5,500 and for married taxpayers filing jointly from $6,000 to $7,500.

HomePrintEmailRSS
Facebook
Windmills
Home Contact Us Sitemap Accessibility Copyright Notice Photo Credits Employment Kansas.gov
Kansas Department of Commerce, 1000 S.W. Jackson St., Suite 100, Topeka, KS 66612-1354
(785) 296-3481      TTY - 711      Fax (785) 296-5055