Notice Number:04-03
Tax Type:Withholding and Declaration of Estimated Tax; Individual Income Tax
Brief Description:Individual Estimated Income Tax Rules Changed
Approval Date:06/28/2004

Director of Taxation
Kansas Department of Revenue

Notice 04-03
Individual Estimated Income Tax Rules Changed

The 2004 Kansas Legislature (2004 SB 147, Section 5) has increased the minimum amount of tax required for individual estimated income tax from $200 to $500 as required by K.S.A. 79-32,101.

“ … Every individual shall pay estimated tax who can reasonably expect to owe, after withholding and credits, tax of at least $500 and who expects their withholding and credits to be less than (A) 90% of the tax shown on the return for the current year or (B) 100% of the tax shown for the preceding tax year;”

This change is effective July 1, 2004 for tax year 2004, and may, therefore, affect the 3rd and 4th quarterly individual estimated income tax installment amounts for tax year 2004.

Taxpayer Assistance: If you have questions about this notice contact the Department of Revenue.

Taxpayer Assistance Center
Docking State Office Building, 1st Floor
915 SW Harrison St.
Topeka, KS 66625-2007

Phone: (785) 368-8222
Hearing Impaired TTY: (785) 296-6461

Date Composed: 06/28/2004 Date Modified: 06/28/2004