Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 11 - WITHHOLDING AND ESTIMATED TAX
Section 92-11-21 - Payment of estimated tax
Current through Register Vol. 43, No. 12, March 20, 2024
(a) General. The following rules govern the time for payment of the estimated tax for calendar years:
Date of Filing Declaration If the declaration is filed: Dates of Payment of Estimated Tax Estimated tax shall be paid:
On or before April 15; In four equal installments--one at time of filing declaration, one not later than June 15, one not later than September 15, one not later than January 15, following year; except corporations who shall pay the fourth installment on December 15 of the taxable year;
After April 15 and before June 15 and not required to be filed on or before April 15; In three equal installments--one at time of filing declaration, one not later than September 15, one not later than January 15, following year; except corporations who shall pay the third installment on December 15 of the taxable year;
After June 15 and before September 15 and not required to be filed on or before June 15; In two equal installments--one at time of filing declaration and one not later than January 15, following year; except corporations who shall pay the second installment on December 15 of the taxable year;
After September 15 and not required to be filed on or before that date. In full at time of filing declaration.
(b) Fiscal year due dates. In the case of a taxpayer on a fiscal year basis, there shall be substituted for the dates April 15, June 15, September 15 and January 15, the 15th day of the fourth month, the 15th day of the sixth month, the 15th day of the ninth month and the 15th day of the first month in succeeding fiscal year.
(c) Early payment. At the election of the taxpayer any installment of estimated tax may be paid prior to the date prescribed for payment.
