1099 Quarterly Taxes in Kansas (2025-2026)
If you're self-employed in Kansas — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Kansas Department of Revenue (state). Kansas's top marginal rate is 5.7%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Kansas state income tax (2025)
Kansas uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $15,000 | 3.10% |
| $15,000 – $30,000 | 5.25% |
| $30,000+ | 5.70% |
How to pay Kansas estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Kansas state estimated payments as well — most states piggyback on the federal schedule. Pay Kansas taxes through the Kansas Department of Revenue's online portal: www.kansas.gov/payment-tax. You can also mail Form K-40ES with a check.
Kansas-specific quirk freelancers miss
Kansas allows full deduction of federal Self-Employment tax against state income — a freelancer-friendly quirk that effectively reduces your KS taxable income beyond what federal allows.
Common deductions for Kansas freelancers
- Kansas allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Kansas's rules for state conformity.
- KS allows QBI starting 2024. Half-SE-tax fully deductible.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Kansas taxable income.
- Self-employed health insurance premiums are deductible federally.