Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Kansas's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Kansas under CF/SF.
Kansas accepts CF/SF for 1099-NEC when no Kansas income tax was withheld on the payment. The KW-100 Withholding Tax Booklet states that "a separate filing of information returns to Kansas may not be necessary if you participate in the IRS CF/SF Program." Direct filing through the Kansas Department of Revenue Customer Service Center / WebTax is required when Kansas tax was withheld - those returns may not be filed under CF/SF and must be submitted with Form KW-3. The deadline in either case is January 31. If you do file directly rather than through CF/SF, Kansas requires electronic filing once you have 51 or more information returns of a single type; under that threshold paper is permitted. Files use IRS Publication 1220 layout or the Kansas K-99CSV format.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory e-file at 51+ information returns of a single type |
K.S.A. 79-3299 requires payers with 51 or more 1099-NEC statements to file electronically through the KDOR Customer Service Center / WebTax. Filers below the threshold may file paper but the KW-3 transmittal must always be electronic. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Kansas's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Kansas automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Kansas penalty overview
$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)).
Frequently asked questions
Does Kansas require filing of 1099-NEC for tax year 2026?
Does Kansas participate in the CF/SF program?
What is the Kansas 1099-NEC filing deadline for tax year 2026?
What format does Kansas accept for 1099-NEC?
Do I need to file 1099-NEC with Kansas if I also filed federally?
What happens if I miss the Kansas 1099-NEC deadline?
How do I register to file with Kansas?
Source citations
“If I submit my 1099 information to the Internal Revenue Service (IRS) electronically, do I still need to submit an electronic copy to the Department of Revenue? Yes. While the department does participate in the Combined Federal / State Filing program, the state has limited options about how information received from the IRS can be used. To be able to track, audit and compare all withholding information, filers must file all withholding reports with the directly with the department.”
“Every individual, partnership, corporation, joint stock company or association, or any other entity which does business in this state, which makes payments of income to any residents of this state or other persons and entities subject to taxation under the Kansas income tax act, and which is required to file an information return with respect to such payment with the internal revenue service, shall file a copy of such information return with the director of taxation at or before the time such return is required to be filed with the internal revenue service.”
“If you are required to file an information return with the Internal Revenue Service (IRS), a copy must also be filed with the Department of Revenue by January 31 following the end of the calendar year.”
“In an effort to simplify the filing requirements, the Kansas Department of Revenue has adopted the file layout specification outlined by the Social Security Administration (W-2s) in the Specifications for Filing Forms W2 Electronically (EFW2) publication and the Internal Revenue Service (1099s) publication 1220.”
“Except as otherwise provided, if the employer, payer, person or organization files statements which report such withholding information for 51 or more employees or payees, the statements shall be filed by electronic means.”
Additional 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.
Scope: Original 1099 filings with no Kansas state income tax withheld. State agencies revise rules without notice; verify with the Kansas state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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