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

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

# 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

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

Complete the enclosed worksheet to calculate your estimated tax for tax year 2026.
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

FOR OFFICE USE ONLY
VOUCHER IS DUE BY THE 15TH DAY OF THE 4TH MONTH OF THE TAXABLE YEAR

Text version of this table

Corporation Name
Corporation Address
City, Town, or Post Office	State	Zip Code
Name of Contact Person			Phone Number

Write your federal Employer Identification Number (EIN) on your check or money order and make payable to: Kansas Corporate Estimated Tax.
Send the voucher and payment to: Corporate Estimated Tax, Kansas Department of Revenue, PO Box 3506, Topeka, 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 Taxation 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.
2026 KANSAS

CORPORATE ESTIMATED
K-120ES

# INCOME TAX VOUCHER

FOR K-120 and K-120S
Employer
Identification
Number
Name or
Address
City, Town, or Post Office State Zip Code Change Name of Contact Person Phone Number Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM Payment $
Amount

# ESTIMATED TAX WORKSHEET

Estimated tax liability for tax year 2026
Estimated tax credits …
Kansas estimated income tax (subtract line 2 from line 1). If line 3 is less than $500, no estimated tax payments are required …
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.) …
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

Text version of this table

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 forward .................................. Claim this amount on your 2026 Corporate Income Tax return (K-120 or K-120S .

K-120ES

FOR OFFICE USE ONLY
2026 KANSAS

CORPORATE ESTIMATED
K-120ES

# INCOME TAX VOUCHER

FOR K-120 AND K-120S
VOUCHER IS DUE BY THE 15TH DAY OF THE 12TH MONTH OF THE TAXABLE YEAR
Employer

Text version of this table

Corporation Name
Corporation Address
City, Town, or Post Office	State	Zip Code
Name of Contact Person			Phone Number

Payment
Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM
Amount
K-120ES

FOR OFFICE USE ONLY
2026 KANSAS

CORPORATE ESTIMATED
K-120ES

# INCOME TAX VOUCHER

FOR K-120 AND K-120S
VOUCHER IS DUE BY THE 15TH DAY OF THE 9TH MONTH OF THE TAXABLE YEAR

Text version of this table

Corporation Address
Corporation Address
City, Town, or Post Office State	State	Zip Code
Name of Contact Person			Phone Number

Payment $
Amount
Make check or money order payable to: Kansas Corporate Estimated Tax

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM K-120ES

FOR OFFICE USE ONLY
2026 KANSAS
CORPORATE ESTIMATED
K-120ES

# INCOME TAX VOUCHER

FOR K-120 AND K-120S
VOUCHER IS DUE BY THE 15TH DAY OF THE 6TH MONTH OF THE TAXABLE YEAR

Text version of this table

Corporation Address
Corporation Address
City, Town, or Post Office State	State	Zip Code
Name of Contact Person			Phone Number

Payment
Amount ted Tax
Make check or money order payable to: Kansas Corporate Estima

DO NOT SUBMIT PHOTOCOPIES OF THIS FORM