SCorpDesk / 2026 S-Corp & QBI Guides / Kansas (KS) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Kansas (KS) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Kansas?
In Kansas (KS), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form K-120S). For the Pass-Through Entity Tax (PTET) deduction: 5.58% Kansas SALT Parity PTET Election. Entity-level franchise/minimum tax: Biennial Report Fee.
In Kansas (KS), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form K-120S). For the Pass-Through Entity Tax (PTET) deduction: 5.58% Kansas SALT Parity PTET Election. Entity-level franchise/minimum tax: Biennial Report Fee.
Open Kansas 2026 S-Corp & 20% Permanent QBI Calculator
2026 Kansas (KS) S-Corporation Statutory Tax Matrix
| Kansas S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form K-120S) |
| Pass-Through Entity Tax (PTET) Election | 5.58% Kansas SALT Parity PTET Election |
| Annual Minimum / Franchise Tax | Biennial Report Fee |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Kansas require a separate state S-Corp election in 2026?
For Kansas (KS): Recognizes Federal Form 2553 (Form K-120S).
What is the Kansas S-Corp franchise or minimum tax for 2026?
In Kansas: Biennial Report Fee.