Form K-40es - Kansas Individual Estimated Income Tax Voucher - 2012

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When the due date falls on a Saturday, Sunday, or legal holiday,
substitute the next regular workday.
HOW TO FILE YOUR ESTIMATED TAX
To ensure the most efficient processing of your payments, it is
2012
important that you use only black ink to complete the vouchers.
1) Complete the enclosed worksheet to
Individual Estimated Tax
calculate your estimated tax for tax year
Tired of paper &
2012. NOTE: You may need to recompute
postage?
your estimate if there are substantial
Use KS WebTax to
changes
to
your
income
and/or
pay your Kansas
deductions during the year.
estimated tax.
2) Be sure to use the correct voucher for
Visit
the quarter in which you are remitting
to get started.
payment. Enter all required information,
including the amount of your payment. If
you plan to file a joint return, include both
names and Social Security numbers.
WHAT ARE ESTIMATED TAX PAYMENTS
3) Write your Social Security number on your check or money order
Estimated tax payments are required on income not subject to
and make payable to: Kansas Individual Estimated Income Tax.
withholding, such as earnings from self-employment, unemployment,
4) Send the voucher and payment to: Individual Estimated Income
interest and dividends (including income earned in another state while
Tax, Kansas Department of Revenue, 915 SW Harrison Street,
living in Kansas). You must make estimated tax payments if:
Topeka, KS 66625-2000.
– your estimated Kansas income tax after all credits is $500 or more;
If you need assistance completing your vouchers, contact the
– and your withholding and credits may be less than the smaller of:
Kansas Department of Revenue at 785-368-8222.
a) 90% of the tax on your tax return for tax year 2012; or
b) 100% of the tax shown on your 2011 tax return.
ESTIMATED TAX PENALTY
Nonresidents should only consider income from Kansas sources
If you do not pay enough estimated tax, a penalty may be charged.
for meeting these conditions.
However, the penalty will not apply if each payment is timely and your
total payments and credits:
WHEN TO FILE YOUR ESTIMATED TAX VOUCHERS
• are at least 90% (66
% for farmers and fishers) of the tax shown
2/3
Calendar Year Taxpayers (except farmers and fishers) – Payments
on your return for tax year 2012, OR
are due on or before the due dates on each voucher (April 17,
• equal or exceed 100% of the tax shown on your 2011 return, (the
2012, June 15, 2012, September 15, 2012 and January 15, 2013
return must cover a 12-month period with a tax liability), OR
unless your return for the 2012 tax year is filed and the tax fully paid
by January 31, 2013.
• equal or exceed 90% of the tax shown on your annualized income
for the periods January 2, 2012 to March 31, May 31, August 31
Farmers and Fishers – Payment is due on or before January 15,
and December 31, 2012.
2013 unless your return for the 2012 tax year is filed and tax fully
paid on or before March 1, 2013.
Use Schedule K-210 to figure any underpayment of estimated tax,
Fiscal Year Taxpayers – Payments are due on or before the 15th day
to determine if you meet one of the exceptions to the penalty, and
of the 4th, 6th and 9th months of the current fiscal year and the 1st
figure any penalty due. Schedule K-210 is available from our web site
month of the following fiscal year.
at:

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