Kansas Administrative Regulations

Regulation Number:92-11-20
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Withholding and Estimated Tax
Tax Type:Withholding and Declaration of Estimated Tax
Brief Description:Declaration of estimated tax forms.
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92-11-20 Declaration of estimated tax forms. (a) Individuals. Individuals shall file the declaration of estimated tax on form 40ES. All information requested on that form shall be supplied.
(b) Corporations. Corporations shall file the declaration of estimated tax on form 120ES. All information requested on that form shall be supplied.
(c) Amendments. In the case of an individual, the amendment is contained on the back of form 40ES, which is the notice of installment due received by the taxpayer from the department of revenue. In the case of a corporation, the amended declaration is contained on the back of form 120ES, which is the notice of installment due of estimated corporate tax. (Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,101, 79-32,102; effective Jan. 1, 1966; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982.)