The rules
| Forms filed with the state | Any information return (1098, 1099 series incl. NEC, MISC, K, INT, DIV, R, B, G, 5498, W-2G) required to be filed with the IRS; 1099s with Kansas withholding must be filed directly with Form KW-3. |
| Who must file | Per KW-100, anyone required to file an information return with the IRS must file a copy with KDOR; CF/SF may satisfy this except for returns showing Kansas withholding. |
| Due date | January 31 following the calendar year (KW-3 also January 31). |
| How | KDOR Customer Service Center (WebTax) online entry, CSV (K-99CSV) or Pub 1220 (K-99MT) upload with KW-3/KW-3E; 51 or more records per return type must be filed electronically. |
| State 1099-K threshold | None; follows federal. |
| Nonresident withholding | 5% Kansas withholding on management or consulting fees paid by a Kansas entity to a nonresident who physically performs the services in Kansas; 5% on gambling winnings. |
- KDOR FAQ: it participates in CF/SF but has limited ability to use IRS data and says filers must file all withholding reports directly; KW-100 says returns with Kansas withholding may not be filed under CF/SF.
- K-99MT specification is for tax year 2025; Kansas also published 1099-DA e-file specs.
Questions people ask about Kansas
Do I have to file 1099s directly with Kansas?
Yes, when Kansas tax was withheld on the payment. Without withholding, filing through the IRS Combined Federal/State program is sufficient. Per KW-100, anyone required to file an information return with the IRS must file a copy with KDOR; CF/SF may satisfy this except for returns showing Kansas withholding.
Which 1099 forms does Kansas require?
Any information return (1098, 1099 series incl. NEC, MISC, K, INT, DIV, R, B, G, 5498, W-2G) required to be filed with the IRS; 1099s with Kansas withholding must be filed directly with Form KW-3.
When are 1099s due in Kansas?
January 31 following the calendar year (KW-3 also January 31).
How do I file 1099s with Kansas?
KDOR Customer Service Center (WebTax) online entry, CSV (K-99CSV) or Pub 1220 (K-99MT) upload with KW-3/KW-3E; 51 or more records per return type must be filed electronically.
Does Kansas have its own 1099-K threshold?
None; follows federal.
Does Kansas require withholding on payments to nonresident contractors?
5% Kansas withholding on management or consulting fees paid by a Kansas entity to a nonresident who physically performs the services in Kansas; 5% on gambling winnings.
Verified September 24, 2026 against https://ksrevenue.gov/kw100.html. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Kansas who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.