Do I have to file 1099s with Kansas?
| Form | Kansas tax withheld | No withholding |
|---|---|---|
| 1098 | Direct | CF/SF ok |
| 1099-NEC | Direct | CF/SF ok |
| 1099-MISC | Direct | CF/SF ok |
| 1099-K | Direct | CF/SF ok |
| 1099-INT | Direct | CF/SF ok |
| 1099-DIV | Direct | CF/SF ok |
| 1099-R | Direct | CF/SF ok |
| 1099-B | Direct | CF/SF ok |
| 1099-G | Direct | CF/SF ok |
| 5498 | Direct | CF/SF ok |
| W-2G | Direct | CF/SF ok |
| All other 1099 types | Direct | CF/SF ok |
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal: file with Kansas what you are required to file with the IRS. No 2026-specific or $2,000 statement found.KW-100 (Rev. 10-24): "If you are required to file an information return with the Internal Revenue Service (IRS), a copy must also be filed with the Department of Revenue by January 31". K-99MT (Rev. 10-25): "The State of Kansas follows the IRS guidelines in regard to the filing of Information Returns per K.S.A. 79-3222."Source: KW-100, Kansas Withholding Tax Guide |
| State 1099-K threshold | Not addressed (1099-K is an accepted form type in K-99CSV; no Kansas-specific threshold).Source: K-99CSV Specifications (Rev. 12/25) |
| State backup withholding | None foundNo Kansas backup withholding rule found. General rule only: "if federal income tax withholding is required on the payment, Kansas withholding is also required" and non-wage withholding applies "when federal withholding is required [K.S.A.79-3295]".Source: KW-100, Kansas Withholding Tax GuideFull detail: Kansas backup and nonresident withholding |
| Withholding on nonresident contractors | "Management and consulting fees paid to a nonresident are subject to Kansas withholding tax at the rate of 5% of the fee when payment is made by a Kansas entity in the normal course of its trade, business or other for-profit venture, and the nonresident physically performs these services in Kansas." No dollar threshold stated.Source: KW-100, Kansas Withholding Tax GuideFull detail: Kansas backup and nonresident withholding |
| Where to file | KDOR Customer Service Center (KCSC), Upload W-2s and 1099s; test page at https://www.kdor.ks.gov/Apps/KCSC/WthldUploadValidate.aspx |
| File format for tax year 2026 | Pub 1220 or CSV (TY2025 specs)See the specifications below. |
| Annual transmittal or reconciliation | KW-3 Annual Withholding Tax Return (Rev. 3-16-26), the transmittal for W-2s and 1099s; must be filed electronically. "You must file a return even if no Kansas tax was withheld."Due: January 31Form: Form KW-3 |
| Due dates | All information returns: January 31 following the calendar year ("a copy must also be filed with the Department of Revenue by January 31"). No NEC vs other split. Electronic required for "more than 50 records, per type of information return" (K.S.A. 79-3299: 51 or more). KW-100 (Rev. 10-24) is the current guide. K.S.A. 79-3222 requires the copy "at or before the time such return is required to be filed with the internal revenue service". The older KDOR tax calendar, Pub. KS-1515 (Rev. 12-22), still lists the Form 1096 annual information return under March 1 and is out of date.Source: KW-100, Kansas Withholding Tax Guide |
| Combined Federal/State (CF/SF) | KW-100: "A separate filing of information returns to Kansas may not be necessary if you participate in the IRS CF/SF Program" but "Information returns that have Kansas withholding may NOT be filed under the CF/SF program." FAQ conflicts: filers "must file all withholding reports with the directly with the department." Nothing on IRIS.Source: KDOR: W-2 and 1099 FAQ |
| Penalties | No 1099-specific penalty stated. W-2: "may be subject to a penalty of $50 for each W-2 not submitted". Late withholding: 2% (1-5 days), 5% (6-15 days), 10% (after 15 days), 15% after notice, plus 1% per month up to 24%.Source: KW-100, Kansas Withholding Tax Guide |
Some items for Kansas are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Get a Kansas withholding account access code (785-368-8222 or kdor_businesstaxeservice@ks.gov) and log in to KCSC.
- Prepare a Pub 1220-format file per K-99MT or a CSV per K-99CSV (required if 51+ records per form type).
- Optionally test the file at https://www.kdor.ks.gov/Apps/KCSC/WthldUploadValidate.aspx.
- Upload W-2s and 1099s in KCSC; KW-3 information is entered during the upload.
- For 1099s with Kansas withholding, do not rely on CF/SF; file KW-3 electronically by January 31.
- Fewer than 51 forms: paper copies may be sent with a copy of the electronically filed KW-3.
File specifications and filing system
- 2025 Information Returns Specifications for Electronic Filing (K-99MT, Rev. 10-25)
- 2025 Information Returns Specifications for Electronic Filing, CSV Format (K-99CSV, Rev. 12/25)
- Filing system: KDOR Customer Service Center (KCSC), Upload W-2s and 1099s; test page at https://www.kdor.ks.gov/Apps/KCSC/WthldUploadValidate.aspx
State pages checked (12)
- https://ksrevenue.gov/kw100.html
- https://www.ksrevenue.gov/pdf/kw100.pdf
- https://www.ksrevenue.gov/forms-btwh.html
- https://ksrevenue.gov/pdf/K-99CSV.pdf
- https://www.ksrevenue.gov/pdf/K-99MT.pdf
- https://www.ksrevenue.gov/pdf/kw3.pdf
- https://www.ksrevenue.gov/faqs-w2.html
- https://www.ksrevenue.gov/eservw2.html
- https://www.ksrevenue.gov/pdf/W2-1099_EfileLawChange.pdf
- https://www.ksrevenue.gov/pdf/EFNotice_Mandate.pdf
- https://ksrevisor.gov/statutes/chapters/ch79/079_032_0022.html
- https://www.ksrevenue.gov/pub1515.html
Questions people ask about Kansas
Do I have to file 1099s directly with Kansas?
File directly with Kansas when Kansas tax was withheld; without withholding, the CF/SF copy is enough. 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?
All information returns: January 31 following the calendar year ("a copy must also be filed with the Department of Revenue by January 31"). No NEC vs other split. Electronic required for "more than 50 records, per type of information return" (K.S.A. 79-3299: 51 or more). KW-100 (Rev. 10-24) is the current guide. K.S.A. 79-3222 requires the copy "at or before the time such return is required to be filed with the internal revenue service". The older KDOR tax calendar, Pub. KS-1515 (Rev. 12-22), still lists the Form 1096 annual information return under March 1 and is out of date.
How do I file 1099s with Kansas?
Get a Kansas withholding account access code (785-368-8222 or kdor_businesstaxeservice@ks.gov) and log in to KCSC. Prepare a Pub 1220-format file per K-99MT or a CSV per K-99CSV (required if 51+ records per form type). Optionally test the file at https://www.kdor.ks.gov/Apps/KCSC/WthldUploadValidate.aspx. Upload W-2s and 1099s in KCSC; KW-3 information is entered during the upload. For 1099s with Kansas withholding, do not rely on CF/SF; file KW-3 electronically by January 31. Fewer than 51 forms: paper copies may be sent with a copy of the electronically filed KW-3.
Does Kansas have its own 1099-K threshold?
Not addressed (1099-K is an accepted form type in K-99CSV; no Kansas-specific threshold).
Does Kansas require withholding on payments to nonresident contractors?
"Management and consulting fees paid to a nonresident are subject to Kansas withholding tax at the rate of 5% of the fee when payment is made by a Kansas entity in the normal course of its trade, business or other for-profit venture, and the nonresident physically performs these services in Kansas." No dollar threshold stated. See the Kansas backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Kansas adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.