TAX YEAR 2026 · 1099-NEC & 1099-MISC

Kansas 1099 Filing Requirements

Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.

Check Kansas requirements →
Official agency guidance reviewed — conditional

Kansas: what to know

Kansas expressly excludes 1099s with Kansas withholding from CF/SF substitution and requires direct electronic reporting with KW-3. Without withholding, some qualifying CF/SF filings can remove duplicate submission; determine reporting scope first.

1099-NEC reporting

Kansas-withheld NEC must be directly reported. Without withholding, eligible CF/SF may satisfy some state copy obligations.

1099-MISC reporting

Kansas-withheld MISC must be directly reported. Without withholding, eligible CF/SF may satisfy some state copy obligations.

State filing method: Kansas electronic 1099 filing with KW-3 when Kansas tax withheld; qualifying CF/SF may satisfy other copies

Deadline guidance: Confirm KW-3 and tax-year 2026 1099 filing-year due dates in KW-100.

Official source: Kansas Department of Revenue — KW-100 Withholding Tax Guide →

Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.