K-120ES: Corporate Estimated Income Tax Vouchers and Worksheet (2025)

Who files this form

K-120ES provides estimated income tax vouchers for K-120 and K-120S filers.

A corporation must make estimated tax payments if its Kansas income tax liability for the taxable year can reasonably be expected to exceed $500. A corporation does not have to file a declaration of estimated tax in its first year of existence in Kansas.

The worksheet also states that no estimated tax payments are required if estimated Kansas income tax after estimated credits, on line 3, is less than $500.

When it's due

For tax year 2025, corporate estimated tax vouchers are due on or before the 15th day of the fourth, sixth, ninth, and twelfth months of the corporation’s taxable year. An extension to file the prior year’s income tax return does not change these deadlines.

If a due date falls on a Saturday, Sunday, or legal holiday, use the next regular workday.

Short taxable years: For a taxable year of less than 12 months, any estimated tax payable in installments that remains unpaid before the 15th day of the last month must be paid on that day. If the short taxable year is less than three and one-half months, no estimated voucher or tax payment is required.

What you'll need

To complete the worksheet and a mailed payment voucher, have:

• The 2025 estimated tax worksheet and the correct voucher for the payment quarter.
• Your estimated 2025 tax liability, estimated tax credits, and any prior-year overpayment credited forward.
• The corporation’s federal Employer Identification Number (EIN), name, address, and taxable-year beginning and ending dates.
• A contact person’s name and phone number, plus any name or address change information.
• The payment amount and a check or money order.

If you need to figure an underpayment, a penalty exception, or a penalty due, use Schedule K-220 for K-120 filers or Schedule K-220S for partnerships or S corporations. These schedules are available at ksrevenue.gov.

How to file

Calculate your payment

Complete the worksheet for tax year 2025. Subtract estimated tax credits from estimated tax liability. If the original voucher is due in the fourth month, the worksheet directs you to enter 25% of line 3 on each voucher. If the original voucher is due in the sixth, ninth, or twelfth month, it directs you to use one-third, one-half, or all of line 3, respectively. Take any prior-year overpayment credited forward into account.

Pay by mail

1. Use only black ink and the correct voucher for the quarter.
2. Enter all required information, including the payment amount.
3. Write your federal EIN on your check or money order. Make it payable to Kansas Corporate Estimated Tax.
4. Send the voucher and payment to:

Corporate Estimated Tax

Kansas Department of Revenue

PO Box 3506

Topeka, KS 66625-3506

Pay electronically

Visit www.kansas.gov/payment-portal/, or visit ksrevenue.gov and log in to the Kansas Customer Service Center.

Common mistakes

• Submitting photocopies: The vouchers say not to submit photocopies of the form.
• Using the wrong ink or voucher: Use only black ink and the correct voucher for the payment quarter.
• Leaving out required information: Include the payment amount and write your federal EIN on the check or money order.
• Overlooking a prior-year credit: The worksheet reminds you to consider any prior-year overpayment credited forward.
• Paying late or too little: Installments must be paid by their due dates to avoid penalties. A penalty may apply if you do not pay enough estimated tax, unless you meet an exception.
• Assuming a correction removes an earlier penalty: If you missed a payment or underpaid an earlier installment, make an immediate payment to balance your account. Amending a voucher does not prevent a penalty on previous installments.

Questions people ask

Can I pay electronically?

Yes. Use the Kansas Department of Revenue Payment portal at www.kansas.gov/payment-portal/, or log in to the Kansas Customer Service Center through ksrevenue.gov.

What should I do if I missed a payment or underpaid?

Make an immediate payment to balance your account. Amending a voucher will not prevent a penalty on earlier installments.

Where do I claim my estimated tax payments?

The form’s payment record directs you to claim the recorded amount on your 2025 Corporate Income Tax return, K-120 or K-120S. The record includes a line for a prior-year carry forward.

Where can I get help completing the vouchers?

Call the Kansas Department of Revenue at 785-368-8222. The Taxation home page at ksrevenue.gov also offers a Chat option for 24-hour assistance, with a Live Agent available Monday through Friday from 8:00 a.m. to 4:45 p.m.

Official sources

• https://www.ksrevenue.gov/pdf/k-120es25.pdf