Kansas Biennial Information Report & State Filings.
Effective January 1, 2024, Kansas transitioned from requiring annual reports to Biennial Information Reports filed with the Kansas Secretary of State. This means the report is due every two years and updates the state with current information about your entity, helping to maintain its active status and good standing. The specific filing year (odd or even) depends on your entity’s original formation or registration year. In addition to this, there are annual tax-related filings with the Kansas Department of Revenue and specific requirements for charitable organizations.
Why is it important to file? Maintaining good standing with the State of Kansas is crucial for your entity’s legal operation. While Kansas does not impose a monetary late fee for the Biennial Information Report itself, failure to comply with these filing requirements can lead to severe penalties and negative consequences, including:
Delinquency Status: Your business will enter a “delinquency” period after the due date, limiting what documents may be filed with the Secretary of State.
Forfeiture of Registration: If the three-month delinquency interval passes without the report being filed, your entity will forfeit its registration. This means your domestic entity will be administratively dissolved or your foreign entity will have its authority revoked to transact business in Kansas.
Loss of Liability Protection: For LLCs and corporations, forfeiture can lead to the loss of personal liability protection for the owners and managers, potentially exposing personal assets to business debts and lawsuits.
Loss of Name Protection: Your entity’s name may become available for others to use.
Inability to Conduct Business: A forfeited status can hinder your ability to legally enter into contracts, maintain bank accounts, or defend yourself in Kansas courts.
Complex Reinstatement: Reinstatement is a time-consuming and costly process, requiring the filing of all past due reports and a reinstatement application.
Specific Requirements by Entity Type in Kansas:
For All Entity Types (LLC, Corporation, Non-Profit, Partnership) in Kansas:
Biennial Information Report (Kansas Secretary of State):
Frequency: Biennially (every two years).
Filing Year:
Entities formed in an even-numbered year file in each succeeding even-numbered year (e.g., if formed in 2024, file in 2026, 2028).
Entities formed in an odd-numbered year file in each succeeding odd-numbered year (e.g., if formed in 2023, file in 2025, 2027).
Due Date:
For-Profit Entities (Corporations, LLCs, LPs, LLPs): By April 15th of their respective odd or even filing year.
Non-Profit Entities: By June 15th of their respective odd or even filing year.
Note: This is a fixed date regardless of your fiscal year-end.
Filing Fee:
For-Profit Corporations, LLCs, LPs, LLPs: $100.00 (online) or $110.00 (mail).
Non-Profit Corporations: $80.00 (online or mail).
Penalty: No direct monetary late fee, but risk of forfeiture after 90 days of delinquency.
Information Required: Entity’s legal name, Kansas Business ID number, principal office address, current Registered Agent information (name and street address), and information on the entity’s governing persons (e.g., officers/directors for corporations/non-profits; members/managers for LLCs; partners for partnerships). Corporations also need to provide authorized share information and indicate if they own or lease agricultural land in Kansas.
Filing Method: Can be filed online through the Kansas Business Center portal (preferred for fastest processing) or by mail.
For Corporations (For-Profit & Professional) in Kansas:
In addition to the Biennial Information Report:
Kansas Corporate Income Tax (Kansas Department of Revenue – Form K-120):
Frequency: Annually.
Due Date: By the 15th day of the 4th month following the close of your taxable year (e.g., April 15th for calendar year filers).
No Annual Franchise Tax: Kansas does not have a separate corporate franchise tax based on the privilege of doing business.
Extensions: Kansas generally grants an automatic extension to file if a federal extension is obtained. However, any tax due must still be paid by the original due date to avoid penalties and interest.
For Limited Liability Companies (LLCs) in Kansas:
In addition to the Biennial Information Report:
Kansas Income Tax: LLCs are generally treated as pass-through entities for Kansas income tax purposes (unless they elect to be taxed as corporations). Income and losses are reported on the owners’ individual Kansas income tax returns. Kansas does not impose a separate state-level income tax on the LLC itself if treated as a partnership or disregarded entity.
For Partnerships (General Partnerships, Limited Partnerships, Limited Liability Partnerships, Limited Liability Limited Partnerships) in Kansas:
In addition to the Biennial Information Report (for LPs, LLPs, LLLPs, and some GPs):
General Partnerships (GPs): Generally, GPs formed by agreement are not required to file a Biennial Information Report with the Kansas Secretary of State unless they have filed a Statement of Partnership Authority. They are subject to federal and state income tax reporting requirements for pass-through entities.
Limited Partnerships (LPs) & Limited Liability Partnerships (LLPs/LLLP): These entities must file a Biennial Information Report.
Kansas Partnership Income Tax (Kansas Department of Revenue – Form K-120S):
Frequency: Annually.
Due Date: By the 15th day of the 3rd month following the close of the taxable year (e.g., March 15th for calendar year filers).
Note: This is an informational return. Partnerships are generally pass-through entities, and the partners pay tax on their share of the income. Nonresident partner withholding may apply.
For Non-Profit Corporations in Kansas, please also note the following:
If your non-profit solicits charitable contributions in Kansas (unless specifically exempt, such as certain religious organizations, educational institutions, or those with very low gross contributions, typically under $10,000 nationwide), you must register and renew annually with the Kansas Attorney General’s Office.
Due Date: Annually, generally by the last day of the sixth month after the end of the charity’s fiscal year (e.g., June 30th for a December 31st fiscal year-end).
Filing Fee:$25.00 for initial registration, and $35.00 for annual renewal.
Required Attachments: This renewal requires submitting a completed Charitable Organization Registration Statement for Solicitations (Form SC 53-10) and a copy of your federal IRS Form 990 series return. An audited financial statement may be required if contributions exceed certain thresholds (e.g., $500,000).
Penalties: While there’s no penalty fee for late filing with the Attorney General, non-compliance can lead to legal action for unlawful solicitation.
Kansas Exempt Organization Business Income Tax (Kansas Department of Revenue):
Frequency: Annually, if applicable.
Applies if: Your non-profit has unrelated business taxable income (UBTI) that exceeds the federal filing threshold. If so, a Kansas corporate income tax return (Form K-120, if applicable to UBTI reporting) would be filed.
No other state-level income tax: Generally, if your non-profit has obtained 501(c) tax-exempt status from the IRS, it is also exempt from Kansas corporate income tax purposes (unless it has UBTI).
Federal IRS Form 990 Series: As a federally tax-exempt organization, your non-profit must file an annual information return with the IRS (Form 990, 990-EZ, 990-PF, or 990-N, depending on your gross receipts and assets). This is typically due by the 15th day of the 5th month after your fiscal year ends (e.g., May 15th for a December 31st fiscal year-end).
What information is generally required for these filings? The various Kansas filings typically require verification or updating of the following:
Your entity’s legal name and Kansas Business ID number.
The current principal office address and mailing address.
The name and physical street address of your Kansas Registered Agent.
For Corporations and Nonprofits: Names and addresses of your principal officers and directors.
For LLCs: Names and addresses of members who own 5% or more of capital, or managers (if manager-managed).
For Partnerships (LPs, LLPs, LLLPs, and some GPs): Names and addresses of all general partners or all partners.
Updated contact information for the entity.
For Corporations: Number of authorized shares of capital stock, and a brief statement of purpose.
For Non-Profits: Details on any changes to your board of directors, charitable solicitation activities, and your gross contributions/financial summary for charitable reporting.
How can we assist you? We understand that navigating Kansas’s biennial filing cycle and specific requirements can be challenging. We are here to assist you with understanding and fulfilling your Kansas compliance obligations. Our services for these filings include:
Determining your specific filing requirements and due dates.
Gathering the necessary information.
Preparing and accurately filing your Biennial Information Reports with the Kansas Secretary of State.
Assisting with the preparation and filing of your Kansas tax returns (if applicable).
Preparing and filing any applicable non-profit charitable registrations.
Arranging payment of the applicable fees/taxes.
Confirming receipt and good standing with the Kansas Secretary of State and, if applicable, the Department of Revenue or Attorney General’s Office.
What we need from you: To facilitate these filings, fill up the information sheet:
Please do not hesitate to contact us at your earliest convenience to discuss your Kansas compliance obligations. We can help ensure your entity remains in good standing and avoids any potential adverse consequences.
