If you are not a resident of Kansas but you have income from sources in Kansas, you may be required to file and pay Kansas state income tax. If you were a part-year resident of Kansas, you are generally subject to Kansas state tax on all your income from all sources during the part of the year you are a Kansas resident, and on income from Kansas sources during the part of the year you are a nonresident.
According to the Kansas Department of Revenue, you are considered a resident of Kansas if you live in Kansas, regardless of where you are employed, and you intend to return to Kansas when you are away for a period of time.
If you are a nonresident of Kansas and have income from Kansas sources, you would have to file a Kansas state tax return regardless of the amount of your income.
Kansas source income includes income from services performed in Kansas; unemployment compensation derived from sources in Kansas; income from a business, trade, profession or occupation operating in Kansas; income from real or tangible personal property located in Kansas; income from partnerships and S corporations in Kansas; income from an estate or trust in Kansas, or from a nonresident trust or estate that received income from Kansas sources; and income from Kansas lottery, pari-mutuel, casino and gambling winnings.
The Kansas Department of Revenue indicates that income received by a nonresident from Kansas sources does not include interest, dividends, annuities, or retirement benefits or pensions, even if the benefit or pension was earned while a resident of Kansas. This includes amounts that nonresidents receive from 401(k) plans, IRAs and similar retirement plans. Also, gains from the sale or exchange of intangible property, such as stocks or bonds are not considered Kansas source income unless they are earned by a business, trade, profession or occupation carried on in Kansas.
Military personnel who are not residents of Kansas but are stationed in Kansas on military orders must file a Kansas state tax return if they have income from Kansas sources. Only the income in Kansas would be considered in determining their state tax liability and military income would be subtracted out on Schedule S of the state tax return. And a non-military spouse who is a not a resident of Indiana and is in the state only to be with the spouse who is a military service member stationed there is not subject to Indiana state tax on income for services performed in Indiana. This income would also be subtracted out on Schedule S.
If you are a nonresident or part-year resident of Kansas and are required to file, you would use Form K-40 and indicate your status as a part-year resident or nonresident. You would complete Part B of Schedule S to report your total income from your federal tax return and your income from Kansas sources.
The Kansas Department of Revenue points out that if you are married and one spouse is a resident of Kansas and the other is a nonresident and you file a joint federal tax return, you must file your Kansas return as married filing jointly and file as nonresidents of Kansas. As of 2013, same-sex couples who file their federal tax returns as married filing jointly or married filing separately must file their Kansas state tax returns as single or head of household, as applicable.
If you file as a nonresident of Kansas, you can claim a credit for taxes paid to another state if you were a Kansas resident for part of the year, the total income you report to Kansas includes income earned in another state while you were a Kansas resident, and you were required to pay taxes on the income in the other state.
Form K-40, Kansas Individual Income Tax
Kansas Individual Income Tax, Kansas Department of Revenue
Schedule S, Kansas Supplemental Schedule