2026 K-40ES Individual Estimated Income Tax Voucher and Instructions

# FOR OFFICE USE ONLY

Kansas 2026 Individual Estimated Tax Need to make a quick payment? It's simple - pay your estimated 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.

# WHAT ARE ESTIMATED TAX PAYMENTS

Estimated tax payments are required on income not subject to withholding, such as earnings from self-employment, unemployment, interest and dividends (including income earned in another state while living in Kansas). You must make estimated tax payments if your estimated Kansas income tax after withholding and credits is $500 or more and your withholding and credits may be less than the smaller of: a) 90% of the tax on your tax return for tax year 2026; or b) 100% of the tax shown on your 2025 tax return. Nonresidents should only consider income from Kansas sources for meeting these conditions.

# WHEN TO FILE YOUR ESTIMATED TAX VOUCHERS

Calendar Year Taxpayers (except farmers and fishers) - Payments are due on or before the due dates on each voucher (April 15, 2026, June 15, 2026, September 15, 2026 and January 15, 2027 unless your return for the 2026 tax year is filed and the tax fully paid by January 31, 2027. Farmers and Fishers - Payment is due on or before January 15, 2027 unless your return for the 2026 tax year is filed and tax fully paid on or before March 1, 2027. Fiscal Year Taxpayers - Payments are due on or before the 15th day of the 4th, 6th and 9th months of the current fiscal year and the 1st month of the following fiscal year. 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.

1. Complete the enclosed worksheet to calculate your estimated tax for tax year 2026. NOTE: You may need to recompute your estimate if there are substantial changes to your income and/or deductions during the year
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. If you plan to file a joint return, include both names and Social Security numbers.
3. Write your Social Security number on your check or money order and make payable to: Kansas Individual Estimated Tax.
4. Send the voucher and payment to: 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.

# ESTIMATED TAX PENALTY

If you do not pay enough estimated tax, a penalty may be charged. However, the penalty will not apply if each payment is timely and your total payments and credits: • are at least 90% (66 2/3% for farmers and fishers) of the tax shown on your return for tax year 2026, OR • equal or exceed 100% of the tax shown on your 2025 return, (the return must cover a 12-month period with a tax liability), OR • equal or exceed 90% of the tax shown on your annualized income for the periods January 1, 2026 to March 31, May 31, August 31 and December 31, 2026. Use Schedule K-210 to figure any underpayment of estimated tax, to determine if you meet one of the exceptions to the penalty, and figure any penalty due. Schedule K-210 is available from our website at: ksrevenue.gov K-40ES 2026 KANSAS

INDIVIDUAL ESTIMATED INCOME TAX VOUCHER K-40ES Please use UPPER CASE letters to print the first four letters of

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Write your SSN(s) on your check or money order and make payable to Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas Department of Revenue, PO Box 3506, Topeka KS 66625-3506. If married filing joint, include both names and social security numbers (SSNs). Your First Name Initial Last Name Spouse's First Name Initial Last Name Mailing Address (Number and Street, including Rural Route) City State Zip Code Daytime Phone Number Your last name Spouse's last name Your Social Security number Spouse's Social Security number Name or Address Change 1ST QUARTER PAYMENT DUE APRIL 15, 2026

# PAYMENT AMOUNT ESTIMATED TAX WORKSHEET

1. Enter the total adjusted gross income you expect to receive during tax year 2026 ..................................
2. Enter your standard deduction (from chart below) or estimated amount of itemized deductions. The standard deduction chart applies to most taxpayers. However, if you or your spouse are 65 or over, or blind, or if someone else claims you as a dependent, use the standard deduction worksheets in the

Kansas income tax booklet (available on our website) ...........................................................................

1. Exemptions (See instructions for exemption amounts the K-40 instruction booklet) ..............................
2. Total deductions (add lines 2 and 3) ........................................................................................................
3. Kansas taxable income (subtract line 4 from line 1) ................................................................................
4. Estimated Kansas tax liability (use the Tax Computation Schedules below)
5. Estimated Kansas withholding and tax credits for the year 2026 ...............................................................
6. Kansas estimated income tax (subtract line 7 from line 6). If the amount is less than $500, estimated tax payments are not required
7. Amount of each quarterly payment (enter 1/4 of line 8 here and on Voucher 1) .....................................

If you are beginning estimated payments after April 15, but on or before: June 15 enter 1/3 of line 8; September 15 enter 1/2 of line 8; January 15 enter the total amount on line 8. Enter each payment made in the Estimated Payment Record below.

# STANDARD DEDUCTION CHART

Single $3,605 Married Filing Joint $8,240 Married Filing Separate $4,120 Head of Household $6,180

ESTIMATED PAYMENT RECORD Date Paid Amount 2025 Carryforward Total Payments

# TAX COMPUTATION SCHEDULES

IMPORTANT: Be sure to use the proper schedule for your filing status. Schedule l - MARRIED FILING JOINT If line 5 is: Over But not over Enter on line 6: $ 0.00 $46,000 .........................................5.2% of line 5 $46,000 ................................................. $2,392 plus 5.58% of excess over $46,000 Schedule ll - SINGLE, HEAD OF HOUSEHOLD,

# OR MARRIED FILING SEPARATE

If line 5 is: Over But not over Enter on line 6: $ 0.00 $23,000 ........................................5.2% of line 5 $23,000 ................................................. $1,196 plus 5.58% of excess over $23,000

FOR OFFICE USE ONLY K-40ES Please use UPPER CASE letters to print the first four letters of 2026 KANSAS

# INDIVIDUAL ESTIMATED INCOME TAX VOUCHER

Your First Name Initial Last Name If married filing joint, include both names and social security numbers (SSNs). Spouse's First Name Initial Last Name

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Write your SSN(s) on your check or money order and make payable to Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas Department of Revenue, PO Box 3506, Topeka KS 66625-3506. 3RD Q 4TH QU

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Write your SSN(s) on your check or money order and make payable to Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas Department of Revenue, PO Box 3506, Topeka KS 66625-3506. If married filing joint, include both names and social security numbers (SSNs). FOR OFFICE USE ONLY K-40ES Please use UPPER CASE letters to print the first four letters of

# DO NOT SUBMIT PHOTOCOPIES OF THIS FORM

Write your SSN(s) on your check or money order and make payable to Kansas Individual Estimated Tax. Mail to: Estimated Tax, Kansas Department of Revenue, PO Box 3506, Topeka KS 66625-3506. If married filing joint, include both names and social security numbers (SSNs). FOR OFFICE USE ONLY K-40ES Please use UPPER CASE letters to print the first four letters of K-40ES K-40ES K-40ES Mailing Address (Number and Street, including Rural Route) City State Zip Code Daytime Phone Number Your last name Spouse's last name Your Social Security number Spouse's Social Security number Name or Address Change

ARTER PAYMENT DUE ANUARY 15, 2027

PAYMENT AMOUNT 2026 KANSAS

# INDIVIDUAL ESTIMATED INCOME TAX VOUCHER

Your First Name Initial Last Name Spouse's First Name Initial Last Name Mailing Address (Number and Street, including Rural Route) City State Zip Code Daytime Phone Number Your last name Spouse's last name Your Social Security number Spouse's Social Security number Name or Address Change

UARTER PAYMENT DUE EPTEMBER 15, 2026

PAYMENT AMOUNT 2026 KANSAS

# INDIVIDUAL ESTIMATED INCOME TAX VOUCHER

Your First Name Initial Last Name Spouse's First Name Initial Last Name Mailing Address (Number and Street, including Rural Route) City State Zip Code Daytime Phone Number Your last name Spouse's last name Your Social Security number Spouse's Social Security number Name or Address Change 2ND QUARTER PAYMENT DUE JUNE 15, 2026

PAYMEN AMOUN