2026 K-120ES Corporate / Electing Pass-Through Entity Estimated Tax Voucher and Instructions

Kansas 2026 Corporate Estimated Tax For K-120 and K-120S K-120ES 2026 KANSAS

CORPORATE ESTIMATED INCOME TAX VOUCHER FOR K-120 and K-120S

# FOR OFFICE USE ONLY WHAT ARE ESTIMATED TAX PAYMENTS

A corporation is required to make estimated tax payments for the taxable year if its Kansas income tax liability can reasonably be expected to exceed $500. A corporation is not required to file a declaration of estimated tax in its first year of existence in Kansas.

# WHEN TO FILE YOUR ESTIMATED TAX VOUCHERS

Corporate estimated tax vouchers are due on or before the 15th day of the fourth, sixth, ninth, and twelfth months of the corporate taxable year without any regard to an extension of time to file for the prior year's income tax return. SHORT TAXABLE YEARS: Any estimated tax, payable in installments, not paid before the 15th day of the last month of a short taxable year (less than 12 months) must be paid on the 15th day of the last month of the short taxable year. If the short taxable year is less than three and one-half months, an estimated voucher and tax payment are not required. When the due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.

# HOW TO FILE YOUR ESTIMATED TAX

T o ensure the most efficient processing of your payments, it is important that you use only black ink to complete the vouchers.

1. Complete the enclosed worksheet to calculate your estimated tax for tax year 2026.
2. Be sure to use the correct voucher for the quarter in which you are remitting payment. Enter all required information, including the amount of your payment.

K-120ES

1. Write your federal Employer Identification Number (EIN) on your check or money order and make payable to: Kansas Corporate

Estimated T ax.

1. Send the voucher and payment to: Corporate Estimated T ax,

Kansas Department of Revenue, PO Box 3506, T opeka, KS 66625-3506. If you need assistance completing your vouchers, contact the Kansas Department of Revenue at 785-368-8222. You may also use the new Chat option on the T axation home page of our ksrevenue. gov website for 24 hour assistance, or chat with a Live Agent, Monday through Friday from 8:00am-4:45pm. Need to make a quick payment? It's simple - pay your tax electronically. Visit the Kansas Department of Revenue Payment portal at www.kansas.gov/payment-portal/ or visit ksrevenue.gov and log in to the Kansas Customer Service Center.

# ESTIMATED TAX PENALTY

If you do not pay enough estimated tax, a penalty may be charged unless you meet one of the exceptions. Use Schedule K-220 for K-120 filers or K-220S for Partnerships or S Corporations to figure any underpayment of estimated tax, to determine if you meet an exception to the penalty, and to figure any penalty due. The penalty is based on the unpaid balance of estimated tax from the due date of the installment to: 1) the date the installment was paid, or 2) the original due date of the return, whichever is earlier. Underpayment of tax means the difference between the amount of tax actually paid and the amount of tax which would have been required to be paid to avoid penalty. Schedule K-220 and K-220S are available from the department's website at: ksrevenue.gov.

# AMENDED PAYMENTS

If you missed a payment or if you made a mistake which caused an underpayment in earlier installments, make an immediate payment to balance your account. The amendment of a voucher will not prevent imposition of a penalty on the previous installments VOUCHER IS DUE BY THE 15TH DAY OF THE 4TH MONTH OF THE TAXABLE YEAR For the taxable year beginning din Employer Identification Number Corporation Name Corporation Address City, T own, or Post Office State Zip Code Name or Address Change Name of Contact Person Phone Number Payment AmountMake check or money order payable to: Kansas Corporate Estimated T ax

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM ESTIMATED TAX WORKSHEET

1. Estimated tax liability for tax year 2026
2. Kansas estimated income tax (subtract line 2 from line 1). If line 3 is less than

$500, no estimated tax payments are required ....................................................................................

1. Computation of installment. If the original voucher is due to be filed on the 15th day of the

4th month, enter 25% of line 3 here and on each subsequent voucher. (Installments must be made by the due dates to avoid penalties. You should take into consideration any prior year overpayment credited forward.) ....................................................................................

1. If the original voucher is due to be filed on the:

15th day of the 6th month ..............................enter 1/3 of line 3 on line 4 and on subsequent vouchers 15th day of the 9th month ..............................enter 1/2 of line 3 on line 4 and on subsequent vouchers 15th day of the 12th month ............................enter the total amount of line 3 on line 4.

# RECORD OF ESTIMATED TAX PAYMENTS INSTALLMENT DATE FILED AMOUNT PAID

(As shown on front of voucher) 15th day of 4th month 15th day of 6th month 15th day of 9th month 15th day of 12th month Prior year carry forwar Claim this amount on your 2026 Corporate Income T ax return (K-120 or K-120S

Payment Amountted T ax

# FOR OFFICE USE ONLY FOR OFFICE USE ONLY FOR OFFICE USE ONLY

VOUCHER IS DUE BY THE 15TH DAY OF THE 6TH MONTH OF THE TAXABLE YEAR For the taxable year beginning _ ending __ K-120ES K-120ES K-120ES K-120ES K-120ES K-120ES

2026 KANSAS

PORATE ESTIMATED INCOME T AX VOUCHER FOR K-120 AND K-120S ORC 2026 KANSAS

CORPORATE ESTIMATED INCOME TAX VOUCHER FOR K-120 AND K-120S 2026 KANSAS

# CORPORATE ESTIMATED INCOME TAX VOUCHER

FOR K-120 AND K-120S Employer Identification Number Corporation Name Corporation Address City, T own, or Post Office State Zip Code Name or Address Change Name of Contact Person Phone Number Payment AmountMake check or money order payable to: Kansas Corporate Estimated T ax

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

VOUCHER IS DUE BY THE 15TH DAY OF THE 12TH MONTH OF THE TAXABLE YEAR For the taxable year beginni ndin Employer Identification Number Corporation Name Corporation Address City, T own, or Post Office State Zip Code Name or Address Change Name of Contact Person Phone Number Payment AmountMake check or money order payable to: Kansas Corporate Estimated T ax

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

VOUCHER IS DUE BY THE 15TH DAY OF THE 9TH MONTH OF THE TAXABLE YEAR For the taxable year beginning i Employer Identification Number Corporation Name Corporation Address City, T own, or Post Office State Zip Code Name or Address Change Name of Contact Person Phone Number Make check or money order payable to: Kansas Corporate Estima

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM