{
  "$comment": "Kansas 2025: two brackets (5.2% / 5.58%) on Kansas taxable income = federal AGI − standard deduction − exemption allowance (SB 1, 2024).",
  "country": "us",
  "jurisdiction": "us-ks",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "23000",
            "rate": "0.052"
          },
          {
            "upTo": null,
            "rate": "0.0558"
          }
        ],
        "mfj": [
          {
            "upTo": "46000",
            "rate": "0.052"
          },
          {
            "upTo": null,
            "rate": "0.0558"
          }
        ],
        "mfs": [
          {
            "upTo": "23000",
            "rate": "0.052"
          },
          {
            "upTo": null,
            "rate": "0.0558"
          }
        ],
        "hoh": [
          {
            "upTo": "23000",
            "rate": "0.052"
          },
          {
            "upTo": null,
            "rate": "0.0558"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Kansas standard deduction",
          "amount": {
            "single": "3605",
            "mfj": "8240",
            "mfs": "4120",
            "hoh": "6180"
          }
        },
        {
          "type": "perPerson",
          "id": "exemption-allowance",
          "label": "Kansas exemption allowance",
          "filer": {
            "single": "9160",
            "mfj": "18320",
            "mfs": "9160",
            "hoh": "11480"
          },
          "perDependent": "2320"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Additional standard deduction for age 65+/blind; itemized deductions",
    "Food sales tax credit, child and dependent care credit, Kansas EITC and other credits",
    "Disabled-veteran and unborn-child additional exemptions",
    "Local intangibles taxes",
    "Tax table rounding (Kansas taxable income under $100,000 uses $50 tax-table rows)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "Kansas Individual Income Tax booklet IP25 (2025) — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "IP25 Tax Computation Worksheet — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "IP25 Tax Computation Worksheet — Schedule I (MFJ) 5.2% to $46,000, 5.58% over; Schedule II (single/HoH/MFS) 5.2% to $23,000, 5.58% over",
      "retrieved": "2026-10-07",
      "note": "Worksheet subtracts rounded $87/$175 (exact 0.38% × threshold = $87.40/$174.80); MoneyOtter applies the marginal rates exactly."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.ksrevenue.gov/pdf/k-40es26.pdf",
      "title": "2026 K-40ES tax computation schedules — same brackets for 2026 (SB 269 contingent rate cuts not triggered for 2026)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.ksrevenue.gov/taxnotices/notice24-08.pdf",
      "title": "KDOR Notice 24-08 — individual income tax changes for 2024 and thereafter (two brackets)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "IP25 line 4 — standard deduction: Single $3,605, MFJ $8,240, HoH $6,180, MFS $4,120",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://www.ksrevenue.gov/pdf/k-40es26.pdf",
      "title": "2026 K-40ES standard deduction chart — same amounts for 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "IP25 Exemptions and Dependents — MFJ $18,320; single/HoH/MFS $9,160; HoH additional $2,320; $2,320 per dependent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://www.ksrevenue.gov/pdf/2025LegChanges.pdf",
      "title": "2025 Kansas tax legislation (HB 2231 §9) — codifies the additional $2,320 HoH exemption; exemption amounts apply to 2024 and all tax years thereafter",
      "retrieved": "2026-10-07",
      "note": "HoH filer amount = $9,160 + $2,320 = $11,480."
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "Form K-40 line 1 — federal adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "K-40 — no personal credit; credits listed are outside the wage-only model",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "K-40 starts from federal AGI, so 401(k)/403(b)/457(b), HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.dol.ks.gov/employers/employer-services/unemployment-tax",
      "title": "Kansas Department of Labor — unemployment tax is an employer contribution and may not be deducted from employee wages; no employee-paid SDI/PFML",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.ksrevenue.gov/pdf/ip25.pdf",
      "title": "MoneyOtter rounds the annual liability to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}