Individual Income Tax
Non-resident professional athletes and entertainers who receive income from Kansas.
Office of Policy & Research
November 5, 1998
Dear Ms. TTTTTTT:
We wish to acknowledge receipts of your letter dated January 12, 1998, regarding the application of the Kansas income tax. I apologize for the delay in responding to your inquiry. Many states have been researching this area.
This is an informational letter only and not a private letter ruling pursuant to K.A.R. 92-19-59.
Please be advised that non-resident professional athletes and entertainers who receive income from Kansas sources, would be obligated to file a Kansas individual income tax return, regardless of the amount of Kansas source income received.
The Kansas Individual Income Tax Booklet contains a section on nonresident allocation. For your convenience, I have enclosed this publication for tax year 1997.
If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.
Thomas P. Browne, Jr.
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