K-210: Individual Underpayment of Estimated Tax Schedule (2024)
Kansas · Kansas DOR · Used for tax years 2024
Kansas Form K-210 is a schedule for determining whether your 2024 individual income tax was fully paid throughout the year through withholding and estimated tax payments. It checks exceptions to the underpayment penalty and calculates any penalty to report on Form K-40.
Who files this form
Individual taxpayers, including farmers and fishers, use Schedule K-210 to check whether their Kansas income tax was fully paid throughout the year through withholding and estimated payments.
For tax year 2024, you must complete this schedule if your tax on Form K-40, line 19, minus withholding and tax credits is $500 or more. Do not subtract estimated tax payments when checking this threshold. You may owe an underpayment penalty.
If at least two-thirds of your annual gross income is from farming or fishing and you filed Form K-40 and paid the tax on or before March 1, 2025, you may be exempt. If exempt, write “Exempt–farmer/fisher” on line 1 and leave the rest of the schedule blank. If you meet the income test but did not file and pay by that date, use K-210 to determine whether you owe a penalty.
When it's due
For tax year 2024, the schedule prints these estimated tax installment due dates for calendar-year taxpayers:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
If a due date falls on a Saturday, Sunday, or legal holiday, use the next regular work day.
Special rules for tax year 2024:
- January 31, 2025: Taxpayers other than farmers or fishers do not have to make the January 15 quarterly payment if they filed Form K-40 and paid the tax in full by this date.
- March 1, 2025: Farmers and fishers who meet the two-thirds gross income test may be exempt from the penalty if they filed Form K-40 and paid the tax by this date.
- April 15, 2025: The schedule calculates the 2025 portion of the penalty through the date the tax was paid or this date, whichever is earlier.
What you'll need
Have these records and figures ready:
- Your name as shown on Form K-40 and your Social Security number.
- Your 2024 Form K-40, including line 19, Kansas income tax withholding, and the credit for taxes paid on K-120S from line 26.
- Your 2023 Form K-40, including the tax liability on line 19, if you filed one.
- Records of your 2024 estimated tax payments, including amounts and payment dates.
If you use the annualized-income exception, you also need income figures for the periods listed on the schedule, your standard or itemized deductions, and your exemption allowance. Enclose a schedule showing your annualized income and tax calculations.
How to file
Attach Schedule K-210 to Form K-40. Enter your name and Social Security number at the top of K-210.
If you use the annualized-income exception, enclose your calculation schedule. If you calculate a penalty, enter the total on K-210, line 18, and on Form K-40, line 32, “Estimated Tax Penalty.”
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Subtracting estimated payments when checking the $500 threshold. The threshold calculation excludes estimated tax payments.
- Using a prior-year tax amount when none applies. Enter zero on line 3 if you did not file a prior-year income tax return or your prior-year Form K-40, line 19, was zero.
- Using precomputed day counts after paying late. The instructions say to disregard the precomputed counts on lines 13 and 14 when payments were not timely and calculate the days to the payment date.
- Leaving out annualized-income calculations. If you use that exception, enclose a schedule showing your income and tax calculations.
- Forgetting to transfer the penalty. Also enter the total from K-210, line 18, on Form K-40, line 32.
Questions people ask
Does completing K-210 automatically mean I owe a penalty?
No. You are not subject to a penalty if your payments on line 8 meet or exceed an applicable exception amount on line 9, 10a, or 10b for the same payment period.
How does the first penalty exception work?
Line 9 uses the smaller of line 2 or line 3, multiplied by the percentage shown for each payment period. If line 8 equals or exceeds line 9 in every column, no penalty is due and no further entries are required.
Can I use annualized income to check for an exception?
Yes. Exception 2 uses tax on annualized 2024 income. Enclose your calculations. Farmers and fishers use only the last column of line 10b.
What penalty rates does the schedule use?
The penalty is calculated at 8% through December 31, 2024, and at 9% from January 1, 2025, through the date the tax was paid or April 15, 2025, whichever is earlier.