When is the Kansas PTET election deadline?

[PLACEHOLDER: state DOR cite] — Annual election made by checking Box N on Form K-120S for the tax year of the election. Available for tax years commencing on or after January 1, 2022.

What is the Kansas PTET rate?

Kansas's PTET rate is 5.58% flat. 5.58% for tax year 2024 per Notice 24-15. Statute now ties PTE rate to highest K.S.A. 79-32,110(a) rate (was 5.7% flat originally). 2026 rate to be re-confirmed.

Is the Kansas owner credit refundable?

Kansas's PTET owner credit is refundable.

Does Kansas PTET affect composite-return filing?

Stacks. See the composite-vs-PTET page for the full matrix.

Kansas · KS

Kansas Pass-Through Entity Tax (PTET)

Kansas's PTET regime is one of the 37+ state workarounds to the federal SALT cap (IRC §164(b)(6)). The election is annual, statute-pinned below, and interacts with composite filing and §199A QBI in state-specific ways.

Statute: K.S.A. § 79-32,287 et seq. (SALT Parity Act); rate tied to K.S.A. 79-32,110(a)
State DOR portal: https://www.ksrevenue.gov/faqs-SALT.html
Election deadline: [PLACEHOLDER: state DOR cite] — Annual election made by checking Box N on Form K-120S for the tax year of the election.
Election form: Form K-120S (Kansas S Corporation/Partnership Income Tax Return) with Box N
Entity-level rate: 5.58% — 5.58% for tax year 2024 per Notice 24-15. Statute now ties PTE rate to highest K.S.A. 79-32,110(a) rate (was 5.7% flat originally). 2026 rate to be re-confirmed.
Eligible entities: s-corp, partnership, llc-as-s, llc-as-partnership
Owner credit: refundable
Composite interaction: stacks
§199A QBI base reduction: Yes — Reduces federal flow-through income (Notice 2020-75).
Last verified: 2026-05-11

Source: ksrevenue.gov/faqs-SALT.html + Notice 22-16 + Notice 24-15.

IRC §164(b)(6)Notice 2020-75 IRC §199A

Reference computation

For a Kansas pass-through entity with $500,000 of qualified net income allocated to this state, at a 37% federal marginal bracket, the entity-level PTET and federal-deduction math is:

Kansas — reference example

QBI allocation·KS rate= Entity-level tax

$500,000×6%=$27,900

K.S.A. § 79-32,287 et seq. (SALT Parity Act); rate tied to K.S.A. 79-32,110(a)

Entity tax·Federal bracket= Federal deduction (gross)

$27,900×37%=$10,323

At a 37% federal bracket, the entity-level deduction saves $10,323 in federal tax. Net of §199A QBI offset (~20% × bracket × entity tax = $2,065), aggregate benefit is approximately $8,258.

IRS Notice 2020-75

Run the picker pre-filled for Kansas

Election walkthrough

Verify eligibility. Kansas accepts: s-corp, partnership, llc-as-s, llc-as-partnership.
Check the deadline. [PLACEHOLDER: state DOR cite] — Annual election made by checking Box N on Form K-120S for the tax year of the election. Available for tax years commencing on or after January 1, 2022.
Compute the entity-level tax. Apply the 5.58% rate to qualified net income.
Pay and file. Use Form K-120S (Kansas S Corporation/Partnership Income Tax Return) with Box N. Quarterly estimates may be required.
Owners claim the state credit. refundable credit on the personal state return.
Verify composite interaction. Composite interaction: stacks. See composite vs PTET.
Run the federal §199A QBI math. PTET reduces the QBI base proportionally; net the federal SALT-arbitrage against the §199A offset.

Kansas PTET — common questions

Annual deadline reminder

State PTET law revises annually. Kansas's data was last verified on 2026-05-11. Re-confirm with the state DOR primary source before electing or filing. Last full-site review: 2026-05-12.