KANSAS DEPARTMENT OF REVENUE 

2024 INFORMATION RETURNS SPECIFICATIONS FOR ELECTRONIC FILING 

The Kansas Department of Revenue no longer accepts 1099s reports filed on magnetic media. Kansas requires, 
however, that filers with 51 or more records per type of information return file by electronic means. Most will be able to 
file through a Department developed, web based application. Filers with less than 51 records can also benefit from 
using the application. All 1099s must be filed by January 31 following the end of the calendar year. Additional information 
regarding the Kansas electronic filing process with the state of Kansas is available on our website: 
http://www.ksrevenue.gov/forms-btwh.html.  

The State of Kansas follows the IRS guidelines in regard to the filing of Information Returns per K.S.A. 79-3222. The 
most common of these returns are 1099s. Refer to IRS Publication 1220 for file layouts which are available on the IRS 
website: http://www.irs.gov/pub/irs-pdf/p1220.pdf.  

The following information provides a brief overview of specifications for those employers who are either required or to 
submit information returns by electronic means in lieu of paper returns. 

                    ELECTRONIC RECORDS THAT DO NOT CONFORM TO THE  
              SPECIFICATIONS DEFINED IN THESE INSTRUCTIONS WILL NOT BE ACCEPTED. 

RECORD FORMAT AND RECORD LAYOUT SPECIFICATIONS: Refer to IRS Publication 1220 for detailed descriptions 
of record formats and layout specifications. Using the same format, employers are required to file the informational returns 
with the Department of Revenue for all Kansas records. 

                        STATE OF KANSAS AND IRS FORMAT 
                    "T" Transmitter Record 
                    "A" Payer Record 
                    "B" Record according to specific 1099 
                    "C" Payee Totals Record 
                    "K" State Totals Record 

All information must be submitted as required by appropriate federal guidelines and modified by this document. For questions 
concerning filing requirements should be directed to Customer Relations at 785-368-8222 or email KDOR_tac@ks.gov. 

                                                  MAILING ADDRESS: 
                        KDOR - ELECTRONIC SERVICES  
                                                    PO BOX 3506 
                                           TOPEKA, KS 66625-3506 

K-99MT (Rev. 10-24)