Kansas 1099 Filing Requirements

Tax year 2026 · KS · Last verified April 28, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

Kansas Department of Revenue Customer Service Center (KCSC) / WebTax (https://www.kdor.ks.gov/Apps/kcsc/login.aspx)

Registration

Required

Filers must use the KDOR Customer Service Center (https://www.kdor.ks.gov/Apps/kcsc/login.aspx) to upload withholding/1099 reports. Bulk filers (filing for more than one company) MUST contact the Department for approval prior to submitting data. Filers can upload Pub 1220 fixed-width files, CSV files (K-99CSV layout) or input W-2/1099 data through the WebTax online forms.

Transmittal Form

KW-3 (Annual Withholding Tax Return)

E-file Threshold

51+ forms

E-file mandate.

51 or more statements per type of information return must be e-filed (K.S.A. 79-3299). Threshold is per-type, not aggregate.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	January 31	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies (no withholding)	January 31	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	January 31	View detail →

General notes

Kansas participates in the IRS Combined Federal/State Filing (CF/SF) Program. For 1099s with no Kansas income tax withheld, CF/SF satisfies the Kansas filing requirement - no separate KDOR submission is required.

Direct filing through the Kansas Department of Revenue Customer Service Center / WebTax is required when Kansas income tax was withheld. Those returns are submitted in IRS Publication 1220 fixed-width format or the Kansas K-99CSV layout, with Form KW-3 (Annual Withholding Tax Return) as the electronic reconciliation. The deadline in either path is January 31. Within the direct-file path, electronic filing is mandatory once a payer has 51 or more information returns of a single type.

Penalties

$50 per failure to file a required copy of an information return with the Director of Taxation (K.S.A. 79-3222). The director may also disallow the underlying payments as deductions or credits in computing the payer's tax.

$100 fine per offense for intentionally failing to furnish a required wage/payment statement to an employee or payee (K.S.A. 79-3299(c)).