If your 2011 return is based on a calendar year, it must be filed and the tax paid no later than April 17, 2012. Taxpayers will have extra time to file and pay income tax because April 15 falls on a Sunday and Emancipation Day – a holiday observed in the District of Columbia – falls on Monday, April 16; so by law this holiday impacts tax deadlines in the same way as any federal holiday. The Kansas filing due date is based on the IRS due date; therefore, filing and payment deadlines that fall on weekends and legal holidays are timely satisfied if met on the next business day, which for 2012 returns is April 17. If your Kansas return is based on a fiscal year, it is due the 15th day of the 4th month following the end of your fiscal year. The instructions in this booklet apply to a calendar year filer.

If you are unable to complete your Kansas return by the filing deadline, you may request an extension of time to file. If you filed Form 4868 with the Internal Revenue Service for an automatic extension to file, enclose a copy of this form with your completed Form K-40 to automatically receive an extension to file your Kansas return. Kansas does not have a separate extension request form. If you are entitled to a refund, an extension is not required.

An extension of time to file is NOT an extension of time to pay the tax. To pay the tax balance due for an extension, use the Kansas Payment Voucher (K-40V). Check the box on the K-40V indicating extension payment. If you do not pay the tax due (may be estimated) by the original due date, you will owe interest and penalty on any balance due.

For additional information, please visit the State of Kansas Department of Revenue website.

Form K-40V (Kansas Individual Income Tax Payment Voucher): http://www.ksrevenue.org/pdf/k-40v11.pdf

Mail your payment and the voucher to:
KANSAS INCOME TAX
KANSAS DEPARTMENT OF REVENUE
915 SW HARRISON ST
TOPEKA KS 66699-1000