Tax Calendarof Due Dates

This publication lists the due dates of Kansas business and income tax returns. This month-by-month listing will help you plan your personal and business record keeping tasks for the entire tax year. General information, including onlineservices, is also included to make filing and payingKansas taxes as easy and error free as possible.

The income tax dates are based on a calendar year taxpayer so if your fiscal year is other than a calendar year, adjust the due dates accordingly. If any due date falls on a Saturday, Sunday or legal holiday, substitute the next regular workday.

If you have questions or need assistance inregistering or reporting Kansas taxes, pleasecontact a customer service representative in our office. See back page for taxpayer assistanceinformation.

ksrevenue.org

Pub KS-1515(Rev. 6-18)

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GENERAL INFORMATIONINCOME TAXESIncome tax returns are due the 15th day of the 4th month following the end of the tax year. For a calendar year taxpayer (tax year of January 1 - December 31), the due date is April 15. An approved federal extension will also extend the Kansas due date. Estimated tax payments for all calendar year taxpayers except farmers and fishers are due on the 15th of April, June, September and January of the following tax year.For most tax types, KDOR (Kansas Department of Revenue) offers electronic methods for filing and paying your taxes. These online services are safe, secure, accurate and free! For the most current electronic information, visit us at: ksrevenue.org.

BUSINESS TAXESRetailers’ sales, compensating use, and most excise tax returns are due on the 25th of the month following the end of the reporting period. Reporting periods are assigned based upon the annual amount of tax paid — the greater the tax amount, the more frequent the filing basis. For more information regarding Kansas sales and use tax returns and due dates, refer to Pub. KS-1510, Kansas Sales Tax and Compensating Use Tax.Due dates for withholding tax payments depends on the size of your payroll. The larger your payroll, the larger the Kansas withholding, and therefore the more frequently you will report and pay the tax. Kansas has five filing frequencies — annual, quarterly, monthly, semi-monthly, and quad-monthly. Each filing frequency has a different set of dates. For more information on these filing frequencies and dates, refer to Pub. KW-100, Kansas Withholding Tax.By law, businesses are now required to submit their Sales, Compensating Use and Withholding Tax returns electronically. Kansasoffers several electronic file and pay solutions – see our website at ksrevenue.org for the most up-to-date electronic information.

3

JANUARY1 Prepaid LP Permit (Form MF-10)—annual

10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, December 16-31

15 Individual Estimated Income Tax Voucher (Form K-40ES)—Voucher 4Individual Estimated Income Tax Voucher (Form K-40ES)—Farmers or FishersLiquid Fuel Carrier Petroleum Products Report (Form MF-206)—DecemberSand Royalty Return (Form SR-89)—DecemberWithholding Tax Deposit Report (Form KW-5)—monthly filers, December

20 Consumable Material Tax Monthly Report (Form EC-2)—December Mineral Tax Return - Coal (Form MT-13)—NovemberMineral Tax Return - Crude Oil (Form MT-05a)—NovemberMineral Tax Return - Natural Gas (Form MT-05)—November

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—annual filers, previous yearConsumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers, October-DecemberConsumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, DecemberDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—annual filers, previous yearDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—quarterly filers, October-DecemberDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, DecemberLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—DecemberLiquor Drink Tax Return (Form LD-1/ LD-1V)—DecemberLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—DecemberMotor Fuel Distributor Tax Return (Form MF-52)—DecemberMotor Fuel Manufacturer Tax Return (Form MF-111)—DecemberMotor Fuel Retailer Informational Return (Form MF-90)—DecemberPetroleum Products Inspection Report (Form MF-7 or MF-7A)—DecemberRetailers’ Sales Tax Return (Form ST-16 or ST-36)—annual filers, previous yearRetailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers, October-DecemberRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, DecemberRetailers’ Compensating Use Tax Return (Form CT-9U)—annual filers, previous yearRetailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers, October-DecemberRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, DecemberTire Excise Tax Return (Form TE-1)—annual filers, previous yearTire Excise Tax Return (Form TE-1)—quarterly filers, October-DecemberTire Excise Tax Return (Form TE-1)—monthly filers, DecemberTransient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers, DecemberTransient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers, October-DecemberVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—annual filers, previous yearVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers, October-DecemberVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, DecemberVehicle Rental Excise Tax Return (Form VR-1)—annual filers, previous yearVehicle Rental Excise Tax Return (Form VR-1)—quarterly filers, October-DecemberVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, DecemberWithholding Tax Deposit Report Return (Form KW-5)—annual filers, previous yearWithholding Tax Deposit Report Return (Form KW-5)—quarterly filers, October-DecemberWithholding Tax Deposit Report Return (Form KW-5)—semi-monthly filers, January 1-15

31 Agricultural Ethyl Alcohol Incentive Report (Form MF-401)—quarterly (October-December)Bingo Distributor Tax Return (Form BI-4)— (December)Bingo Enforcement Tax Return (Form BI-1)— (December)Employer’s Annual Withholding Tax Return (Form KW-3)IFTA Tax Return (Form MF-85)—quarterly (October-December)Mineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)— (December)Mineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)— (December)Wage and Tax Statements (Form W-2)—mail or distribute to each employee

4

FEBRUARY10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers (January 16-31)

15 Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—JanuaryRetail Water Protection Fee Return (Form WP-1)—quarterly, October-December of previous yearSand Royalty Return (Form SR-89)—JanuaryWithholding Tax Deposit Report (Form KW-5)—monthly filers, January

20 Consumable Material Tax Monthly Report (Form EC-2)—JanuaryMineral Tax Return - Coal (Form MT-13)—DecemberMineral Tax Return - Crude Oil (Form MT-05a)—DecemberMineral Tax Return - Natural Gas (Form MT-05)—December

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, JanuaryDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, JanuaryLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—JanuaryLiquor Drink Tax Return (Form LD-1 / LD-1V)—JanuaryLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—JanuaryMotor Fuel Distributor Tax Return (Form MF-52)—JanuaryMotor Fuel Manufacturer Tax Return (Form MF-111)—JanuaryMotor Fuel Retailer Informational Return (Form MF-90)—JanuaryPetroleum Products Inspection Report (Form MF-7 or MF-7A)—JanuaryRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, JanuaryRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, JanuaryTire Excise Tax Return (Form TE-1)—monthly filers, JanuaryTransient Guest Tax Return (Form TG-1 / TG-1V)— monthly filers, JanuaryVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, JanuaryVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, JanuaryWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, February 1-15

28 Bingo Distributor Tax Return (Form BI-4)—JanuaryBingo Enforcement Tax Return (Form BI-1)—JanuaryMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—JanuaryMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—January

5

MARCH1 Annual Information Return (Form 1096) with accompanying Information Returns (Form 1099)

Individual Income/Food Sales Tax Return (Form K-40) — farmers or fishers who did not file a K-40ES by Jan 15

10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, February 16-end of month

15 Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—FebruarySand Royalty Return (Form SR-89)—FebruaryWithholding Tax Deposit Report (Form KW-5)—monthly filers, February

20 Consumable Material Tax Monthly Report (Form EC-2)—FebruaryMineral Tax Return - Coal (Form MT-13)—JanuaryMineral Tax Return - Crude Oil (Form MT-05a)—JanuaryMineral Tax Return - Natural Gas (Form MT-05)—January

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, FebruaryDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, FebruaryLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—FebruaryLiquor Drink Tax Return (Form LD-1 /LD-1V)—FebruaryLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—FebruaryMotor Fuel Distributor Tax Return (Form MF-52)—FebruaryMotor Fuel Manufacturer Tax Return (Form MF-111)—FebruaryMotor Fuel Retailer Informational Return (Form MF-90)—FebruaryPetroleum Products Inspection Report (Form MF-7 or MF-7A)—FebruaryRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, FebruaryRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, FebruaryTire Excise Tax Return (Form TE-1)—monthly filers, FebruaryTransient Guest Tax Return (Form TG-1 / TG-1V)— monthly filers, FebruaryVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, FebruaryVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, FebruaryWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, March 1-15

31 Bingo Distributor Tax Return (Form BI-4)—FebruaryBingo Enforcement Tax Return (Form BI-1)—FebruaryMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—FebruaryMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—February

6

APRIL10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, March 16-31

15 Corporation Estimated Income Tax (Form K-120ES)—Voucher 1 *Corporation Income Tax Return (Form K-120) *Fiduciary Estimated Voucher (Form K-41ES)—Voucher 1 *Fiduciary Income Tax Return (Form K-41)Homestead Refund Claim / Property Tax Relief Claim (Form K-40H / K-40PT)Individual Estimated Income Tax (Form K-40ES)—Voucher 1Individual Income Tax /Food Sales Tax Return (Form K-40)Partnership or S Corporation Income Tax Return (Form K-120S) *Privilege Estimated Tax (Form K-130ES)—Voucher 1 *Privilege Tax Return (Form K-130) *Nonresident Owner Withholding Return (Form KW-7) *Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—MarchLocal Intangibles Tax Return (Form 200)Sand Royalty Return (Form SR-89)—MarchWithholding Tax Deposit Report (Form KW-5)—monthly filers, March

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjustyour due dates accordingly.

20 Consumable Material Tax Monthly Report (Form EC-2)—March Mineral Tax Return - Coal (Form MT-13)—FebruaryMineral Tax Return - Crude Oil (Form MT-05a)—FebruaryMineral Tax Return - Natural Gas (Form MT-05)—February

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers, January-MarchConsumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, MarchDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—quarterly filers, January-MarchDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, MarchLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—MarchLiquor Drink Tax Return (Form LD-1 / LD-1V)—MarchLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—MarchMotor Fuel Distributor Tax Return (Form MF-52)—MarchMotor Fuel Manufacturer Tax Return (Form MF-111)—MarchMotor Fuel Retailer Informational Return (Form MF-90)—MarchPetroleum Products Inspection Report (Form MF-7 or MF-7A)—MarchRetailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers, January-MarchRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, MarchRetailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers, January-MarchRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, MarchTire Excise Tax Return (Form TE-1)—quarterly filers, January-MarchTire Excise Tax Return (Form TE-1)—monthly filers, MarchTransient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers, MarchTransient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers, January-MarchVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)— quarterly filers, January-MarchVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)— monthly filers, MarchVehicle Rental Excise Tax Return (Form VR-1)—quarterly filers, January-MarchVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, MarchWithholding Tax Deposit Report (Form KW-5)—quarterly filers, January-MarchWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, April 1-15

31 Agricultural Ethyl Alcohol Incentive Report (Form MF-401)—quarterly, January-MarchBingo Distributor Tax Return (Form BI-4)—MarchBingo Enforcement Tax Return (Form BI-1)—MarchIFTA Tax Return (Form MF-85)—quarterly, January-MarchMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—MarchMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—March

7

MAY10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, April 16-30

15 Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—AprilRetail Water Protection Fee Return (Form WP-1)—quarterly, January-MarchSand Royalty Return (Form SR-89)—AprilWithholding Tax Deposit Report (Form KW-5)—monthly filers, April

20 Consumable Material Tax Monthly Report (Form EC-2)—April Mineral Tax Return - Coal (Form MT-13)—MarchMineral Tax Return - Crude Oil (Form MT-05a)—MarchMineral Tax Return - Natural Gas (Form MT-05)—March

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, AprilDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, AprilLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—AprilLiquor Drink Tax Return (Form LD-1 / LD-1)—AprilLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—AprilMotor Fuel Distributor Tax Return (Form MF-52)—AprilMotor Fuel Manufacturer Tax Return (Form MF-111)—AprilMotor Fuel Retailer Informational Return (Form MF-90)—AprilPetroleum Products Inspection Report (Form MF-7 or MF-7A)—AprilRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, AprilRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, AprilTire Excise Tax Return (Form TE-1)—monthly filers, AprilTransient Guest Tax Return (Form TG-1 / TG-1V)— monthly filers, AprilVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, AprilVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, April)=Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, May 1-15

31 Bingo Distributor Tax Return (Form BI-4)—AprilBingo Enforcement Tax Return (Form BI-1)—AprilMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—AprilMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—April

8

JUNE10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, May 16-31

15 Corporation Estimated Income Tax (Form K-120ES)—Voucher 2 *Fiduciary Estimated Voucher (Form K-41ES)—Voucher 2 *Individual Estimated Income Tax (Form K-40ES)—Voucher 2 Privilege Estimated Tax (Form K-130ES)—Voucher 2 *Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—MaySand Royalty Return (Form SR-89)—MayWithholding Tax Deposit Report (Form KW-5)—monthly filers, May

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjustyour due dates accordingly.

20 Consumable Material Tax Monthly Report (Form EC-2)—May Mineral Tax Return - Coal (Form MT-13)—AprilMineral Tax Return - Crude Oil (Form MT-05a)—AprilMineral Tax Return - Natural Gas (Form MT-05)—April

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, MayDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, MayLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—MayLiquor Drink Tax Return (Form LD-1 / LD-1V)—MayLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—MayMotor Fuel Distributor Tax Return (Form MF-52)—MayMotor Fuel Manufacturer Tax Return (Form MF-111)—MayMotor Fuel Retailer Informational Return (Form MF-90)—MayPetroleum Products Inspection Report (Form MF-7 or MF-7A)—MayRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, MayRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, MayTire Excise Tax Return (Form TE-1)—monthly filers, MayTransient Guest Tax Return (Form TG-1 / TG-1V)— monthly filers, MayVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, MayVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, MayWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, June 1-15

31 Bingo Distributor Tax Return (Form BI-4)—MayBingo Enforcement Tax Return (Form BI-1)—MayMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—MayMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—May

9

JULY10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, June 16-30

15 Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—JuneSand Royalty Return (Form SR-89)—JuneWithholding Tax Deposit Report (Form KW-5)—monthly filers, June

20 Consumable Material Tax Monthly Report (Form EC-2)—June Mineral Tax Return - Coal (Form MT-13)—MayMineral Tax Return - Crude Oil (Form MT-05a)—MayMineral Tax Return - Natural Gas (Form MT-05)—May

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, JuneConsumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers, April-JuneDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, JuneDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—quarterly filers, April-JuneLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—JuneLiquor Drink Tax Return (Form LD-1 / LD-1V)—JuneLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—JuneMotor Fuel Distributor Tax Return (Form MF-52)—JuneMotor Fuel Manufacturer Tax Return (Form MF-111)—JuneMotor Fuel Retailer Informational Return (Form MF-90)—JunePetroleum Products Inspection Report (Form MF-7 or MF-7A)—JuneRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, JuneRetailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers, April-JuneRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, JuneRetailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers, April-JuneTire Excise Tax Return (Form TE-1)—monthly filers, JuneTire Excise Tax Return (Form TE-1)—quarterly filers, April-JuneTransient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers, JuneTransient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers, April-JuneVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers, April-JuneVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, JuneVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, JuneVehicle Rental Excise Tax Return (Form VR-1)—quarterly filers, April-JuneWithholding Tax Deposit Report (Form KW-5)—quarterly filers, April-JuneWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, July 1-15

31 Agricultural Ethyl Alcohol Incentive Report (Form MF-401)—quarterly, April-JuneBingo Distributor Tax Return (Form BI-4)—JuneBingo Enforcement Tax Return (Form BI-1)—JuneIFTA Tax Return (Form MF-85)—quarterly, April-JuneMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—JuneMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—June

10

AUGUST10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, July 16-31

15 Individual Income Tax - Calendar year taxpayers with a federal 4-month extension of time to file from the IRSLiquid Fuel Carrier Petroleum Products Report (Form MF-206)—JulyRetail Water Protection Fee Return (Form WP-1)—quarterly, April-JuneSand Royalty Return (Form SR-89)—JulyWithholding Tax Deposit Report (Form KW-5)—monthly filers, July

20 Consumable Material Tax Monthly Report (Form EC-2)—July Mineral Tax Return - Coal (Form MT-13)—JuneMineral Tax Return - Crude Oil (Form MT-05a)—JuneMineral Tax Return - Natural Gas (Form MT-05)—June

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, JulyDry Cleaning Environmental Surcharge/Solvent Fee Return (Form DC-1)—monthly filers, JulyLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—JulyLiquor Drink Tax Return (Form LD-1 / LD-1V)—JulyLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—JulyMotor Fuel Distributor Tax Return (Form MF-52)—JulyMotor Fuel Manufacturer Tax Return (Form MF-111)—JulyMotor Fuel Retailer Informational Return (Form MF-90)—JulyPetroleum Products Inspection Report (Form MF-7 or MF-7A)—JulyRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, JulyRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, JulyTire Excise Tax Return (Form TE-1)—monthly filers, JulyTransient Guest Tax Return (Form TG-1 / TG-1V)—JulyVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, JulyVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, JulyWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, August 1-15

31 Bingo Distributor Tax Return (Form BI-4)—JulyBingo Enforcement Tax Return (Form BI-1)—JulyMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—JulyMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—July

11

SEPTEMBER10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, August 16-31

15 Corporation Estimated Income Tax (Form K-120ES)—Voucher 3 *Fiduciary Estimated Voucher (Form K-41ES)—Voucher 3 *Individual Estimated Income Tax (Form K-40ES)—Voucher 3Privilege Estimated Tax (Form K-130ES)—Voucher 3 *Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—AugustSand Royalty Return (Form SR-89)—AugustWithholding Tax Deposit Report (Form KW-5)—monthly filers, August

20 Consumable Material Tax Monthly Report (Form EC-2)—August Mineral Tax Return - Coal (Form MT-13)—JulyMineral Tax Return - Crude Oil (Form MT-05a)—JulyMineral Tax Return - Natural Gas (Form MT-05)—July

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, AugustDry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers, AugustLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—AugustLiquor Drink Tax Return (Form LD-1 / LD-1V)—AugustLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—AugustMotor Fuel Distributor Tax Return (Form MF-52)—AugustMotor Fuel Manufacturer Tax Return (Form MF-111)—AugustMotor Fuel Retailer Informational Return (Form MF-90)—AugustPetroleum Products Inspection Report (Form MF-7 or MF-7A)—AugustRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, AugustRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, AugustTire Excise Tax Return (Form TE-1)—monthly filers, AugustTransient Guest Tax Return (Form TG-1 / TG-1V)—monthly filers, AugustVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, AugustVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, AugustWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, September 1-15

31 Bingo Distributor Tax Return (Form BI-4)—AugustBingo Enforcement Tax Return (Form BI-1)—AugustMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—AugustMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—August

12

OCTOBER10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, September 16-30

15 Individual Income Tax - Calendar year taxpayers who have a federal 6-month extension of time to file from the IRSLiquid Fuel Carrier Petroleum Products Report (Form MF-206)—SeptemberSand Royalty Return (Form SR-89)—SeptemberWithholding Tax Deposit Report (Form KW-5)—monthly filers, September

20 Consumable Material Tax Monthly Report (Form EC-2)—September Mineral Tax Return - Coal (Form MT-13)—AugustMineral Tax Return - Crude Oil (Form MT-05a)—AugustMineral Tax Return - Natural Gas (Form MT-05)—August

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, SeptemberConsumers’ Compensating Use Tax Return (Form CT-10U)—quarterly filers, July-SeptemberDry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers, SeptemberDry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—quarterly filers, July-SeptemberLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—SeptemberLiquor Drink Tax Return (Form LD-1 / LD-1V)—SeptemberLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—SeptemberMotor Fuel Distributor Tax Return (Form MF-52)—SeptemberMotor Fuel Manufacturer Tax Return (Form MF-111)—SeptemberMotor Fuel Retailer Informational Return (Form MF-90)—SeptemberPetroleum Products Inspection Report (Form MF-7 or MF-7A)—SeptemberRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, SeptemberRetailers’ Sales Tax Return (Form ST-16 or ST-36)—quarterly filers, July-SeptemberRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, SeptemberRetailers’ Compensating Use Tax Return (Form CT-9U)—quarterly filers, July-SeptemberTire Excise Tax Return (Form TE-1)—monthly filers, SeptemberTire Excise Tax Return (Form TE-1)—quarterly filers, July-SeptemberTransient Guest Tax Return (Form TG-1 / TG-1V)—SeptemberTransient Guest Tax Return (Form TG-1 / TG-1V)—quarterly filers, July-SeptemberVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—quarterly filers, July-SeptemberVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, SeptemberVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, SeptemberVehicle Rental Excise Tax Return (Form VR-1)—quarterly filers, July-SeptemberWithholding Tax Deposit Report (Form KW-5)—quarterly filers, July-SeptemberWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, October 1-15

31 Agricultural Ethyl Alcohol Incentive Report (Form MF-401)—quarterly, July-SeptemberBingo Distributor Tax Return (Form BI-4)—SeptemberBingo Enforcement Tax Return (Form BI-1)—SeptemberIFTA Tax Return (Form MF-85)—quarterly, July-SeptemberMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—SeptemberMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—September

13

NOVEMBER10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, October 16-31

15 Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—OctoberRetail Water Protection Fee (Form WP-1)—quarterly, July-SeptemberSand Royalty Return (Form SR-89)—OctoberWithholding Tax Deposit Report (Form KW-5)—monthly filers, October

20 Consumable Material Tax Monthly Report (Form EC-2)—October Mineral Tax Return - Coal (Form MT-13)—SeptemberMineral Tax Return - Crude Oil (Form MT-05a)—SeptemberMineral Tax Return - Natural Gas (Form MT-05)—September

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, OctoberDry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers, OctoberLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—OctoberLiquor Drink Tax Return (Form LD-1 / LD-1V)—OctoberLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—OctoberMotor Fuel Distributor Tax Return (Form MF-52)—OctoberMotor Fuel Manufacturer Tax Return (Form MF-111)—OctoberMotor Fuel Retailer Informational Return (Form MF-90)—OctoberPetroleum Products Inspection Report (Form MF-7 or MF-7A)—OctoberRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, OctoberRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, OctoberTire Excise Tax Return (Form TE-1)—monthly filers, OctoberTransient Guest Tax Return (Form TG-1 / TG-1V)—OctoberVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, OctoberVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, OctoberWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, November 1-15

31 Bingo Distributor Tax Return (Form BI-4)—OctoberBingo Enforcement Tax Return (Form BI-1)—OctoberMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—OctoberMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—October

14

DECEMBER10 Withholding Tax Deposit Report (Form KW-5)—semi-monthly filers, November 16-30

15 Corporation Estimated Income Tax (Form K-120ES)—Voucher 4 *Fiduciary Estimated Voucher (Form K-41ES)—Voucher 4 *Privilege Estimated Tax (Form K-130ES)—Voucher 4 *Liquid Fuel Carrier Petroleum Products Report (Form MF-206)—NovemberSand Royalty Return (Form SR-89)—NovemberWithholding Tax Deposit Report (Form KW-5)—monthly filers, November

* These due dates are based on calendar year returns. If you are filing on a fiscal year basis, adjustyour due dates accordingly.

20 Consumable Material Tax Monthly Report (Form EC-2)—November Mineral Tax Return - Coal (Form MT-13)—OctoberMineral Tax Return - Crude Oil (Form MT-05a)—OctoberMineral Tax Return - Natural Gas (Form MT-05)—October

25 Consumers’ Compensating Use Tax Return (Form CT-10U)—monthly filers, NovemberDry Cleaning Environmental Surcharge/Solvent Fee (Form DC-1)—monthly filers, NovemberLiquefied Petroleum Motor Fuel Tax Return (Form MF-202)—NovemberLiquor Drink Tax Return (Form LD-1 / LD-1V)—NovemberLiquor Enforcement Tax Return (Form LE-3 / LE-3V)—NovemberMotor Fuel Distributor Tax Return (Form MF-52)—NovemberMotor Fuel Manufacturer Tax Return (Form MF-111)—NovemberMotor Fuel Retailer Informational Return (Form MF-90)—NovemberPetroleum Products Inspection Report (Form MF-7 or MF-7A)—NovemberRetailers’ Sales Tax Return (Form ST-16 or ST-36)—monthly filers, NovemberRetailers’ Compensating Use Tax Return (Form CT-9U)—monthly filers, NovemberTire Excise Tax Return (Form TE-1)—monthly filers, NovemberTransient Guest Tax Return (Form TG-1 / TG-1V)—NovemberVehicle Lease Retailers’ Compensating Use Tax Return (Form CT-114)—monthly filers, NovemberVehicle Rental Excise Tax Return (Form VR-1)—monthly filers, NovemberWithholding Tax Deposit Report (Form KW-5)—semi-monthly filers, December 1-15

31 Bingo Distributor Tax Return (Form BI-4)—NovemberBingo Enforcement Tax Return (Form BI-1)—NovemberMineral Tax Crude Oil Lease Report (Form MT-01) & Prior Period Adj. (Form MT-01a)—NovemberMineral Tax Natural Gas Well Report (Form MT-03) & Prior Period Adj. (Form MT-03a)—November

15

NOTES

PARCEL POSTU.S. POSTAGE

PAIDKANSAS DEPT. OF REVENUE

State of Kansas Department of Revenue PO Box 750680Topeka KS 66675-0680

TAXPAYER ASSISTANCE

This publication is a general guide and will not address every situation. If you have questions or need additional information, please contact taxpayer assistance at the Kansas Department of Revenue.

Taxpayer Assistance Center Phone: 785-368-8222Scott Office Building Fax: 785-291-3614

120 SE 10th Ave ksrevenue.orgPO Box 750680

Topeka KS 66675-0680

Office hours are 8 a.m. to 4:45 p.m., Monday through Friday.

PUBLICATIONS

Below is a list of publications available on the Kansas Department of Revenue’s website. These publications contain instructions applicable to specific business industries and general information for all business owners.

• Publication KS-1216, Kansas Business Tax Application• Publication KS-1510, Kansas Sales and Compensating Use Tax• Publication KS-1515, Kansas Tax Calendar of Due Dates• Publication KS-1520, Kansas Exemption Certificates• Publication KS-1525, Kansas Sales and Use Tax for Contractors, Subcontractors and Repairmen• Publication KS-1526, Kansas Sales and Use Tax for Motor Vehicle Transactions• Publication KS-1527, Kansas Sales and Use Tax for Kansas Political Subdivisions• Publication KS-1530, Kansas Tire Excise Tax• Publication KS-1540, Kansas Business Taxes For Hotels, Motels and Restaurants• Publication KS-1550, Kansas Sales and Use Tax for the Agricultural Industry• Publication KS-1560, Kansas Tax Guide for Schools and Educational Institutions• Publication KS-1700, Kansas Sales Tax Jurisdiction Code Booklet• KW-100, Kansas Withholding Tax Guide

STATE SMALL BUSINESS WORKSHOPS

As part of our commitment to provide tax assistance to the business community, Tax Specialists within the Kansas Department of Revenue conduct small business workshops on Kansas taxes at various locations throughout Kansas. Whether you are a new business owner, an existing business owner, or an accountant, these workshops will give you the tools and understanding necessary to make Kansas taxes easier and less time consuming for you. Topics covered include filing and reporting requirementsand methods, what is taxable, what is exempt and how to work with the department in collecting and remitting Kansas taxes.For a schedule of our workshops, visit our website. Pre-registration is required and a fee may be charged by the sponsoring Small Business Development Center (SBDC).

Your suggestions and comments on this publication are important to us. Please address them to: Taxpayer Education, Kansas Department of Revenue, PO Box 3506, Topeka, KS 66601-3506 or call 785-296-1048.

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