Kansas PTET 2026: deadline, rate, who can elect
Kansas (KS), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
Yes
For tax years commencing on or after January 1, 2022, an S corporation or partnership may elect each year to be taxed at the entity level.
Who can elect
An S corporation or a partnership. Partnership and S corporation owners are not eligible members. The FAQ says only individual owners are taxed under the election.
The FAQ answers the question about tax payments for entity owners.
How the election is made
Check box N on the K-120S for the tax year of the election.
The FAQ says the election is made on that return.
Election deadline
For taxable years commencing on or after January 1, 2022, an S corporation or partnership makes the annual election on the return filed under K.S.A. 79-3220 and 79-3221. The filing of that return is binding on all electing pass-through entity owners. The fetched section does not state a calendar date.
K.S.A. 79-32,286. The page says "except as provided in subsection (b)" and does not include subsection (b), so no date was taken from that cross-reference.
Rate
For 2024 and later, the highest rate of tax for that year under K.S.A. 79-32,110(a), applied to the resident and nonresident shares the FAQ describes. The FAQ states 5.58 percent for 2024 and 5.7 percent for 2022 and 2023. It does not state a 2026 percentage.
Resident income may be calculated under either of the two methods the FAQ states, and the same method must be used for every resident owner.
Owner relief
Electing pass-through entity owners shall not be liable for the tax under the act in their separate or individual capacities. An owner subject to Kansas individual income tax is entitled to a credit against the tax imposed under K.S.A. 79-32,110 equal to the owner's direct share of the tax imposed under K.S.A. 79-32,286. After all other credits, any excess is refundable. The credit shall not exceed the direct share of pass-through entity tax reported by the entity.
K.S.A. 79-32,288(a). Subsection (b) determines the owner's basis as if the election had not been made.
Estimates
Required for 2023 and later. The entity is treated as a C corporation for estimates and pays with Form K-120ES or through the Kansas tax payment portal.
The FAQ says 2022 estimates were not required.
Sunset or repeal
Not verified. The FAQ does not state a sunset.
Still open in the source review
- The FAQ states 5.58 percent for tax year 2024. It does not state a 2026 percentage or a calendar election date.
Sources for this year
Bonus-depreciation conformity is on its own page.