KANSAS DEPARTMENT OF REVENUE

202 3INFORMATION 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. 10-23)