Kansas Tax Filing Requirements for SSDI Recipients

Whether you file taxes in Kansas while on SSDI depends on how much income you have, not on your SSDI status itself. Kansas follows federal tax rules for Social Security benefits — you may owe federal income tax on part of your benefits if your combined income exceeds a threshold, and Kansas does not tax Social Security benefits at the state level. This means Kansas offers you a significant advantage: even if you owe federal tax on SSDI income, you will not owe Kansas state income tax on those same benefits.

The key number to know is your combined income, which the IRS calculates by adding your adjusted gross income, nontaxable interest, and half of your Social Security benefits. If you have other income — from work, pensions, or investments — that combined total determines whether you cross the federal filing threshold. Kansas residents with SSDI and no other income typically do not file state taxes, but you may still need to file federal taxes depending on that combined income figure.

The practical effect is that Kansas residents on SSDI often have a simpler tax situation than residents of states that tax Social Security. However, you still need to understand the federal rules and determine whether you have a filing obligation each year.

Key Takeaways

  • Kansas does not tax Social Security benefits at the state level, so SSDI income is not subject to Kansas income tax under any circumstances.
  • You may still owe federal income tax on part of your SSDI benefits if your combined income (adjusted gross income plus half your benefits) exceeds the federal threshold.
  • If you have earned income, pensions, or investment income in addition to SSDI, you must calculate your combined income to determine your federal filing obligation.
  • The IRS Form 1040 and worksheets in IRS Publication 915 are the tools you use to determine whether any of your SSDI is taxable at the federal level.

How Kansas Treats SSDI Income at the State Level

Kansas law exempts all Social Security benefits — including SSDI — from state income tax. This is codified in Kansas Statutes Annotated Section 79-32,117, which excludes Social Security benefits from taxable income for Kansas purposes. The exemption applies regardless of your age, your total income, or whether you have other sources of income. If your only income is SSDI, you will not owe Kansas state income tax.

This exemption does not mean you have no tax filing obligation. It means that when you calculate what you owe Kansas, you subtract out all SSDI income before doing so. If you have other income — wages from part-time work, a pension, rental income, or investment gains — you still calculate Kansas tax on that income using the standard Kansas tax brackets and rules. But the SSDI portion is always excluded.

The practical result is that many Kansas residents on SSDI do not file a Kansas state return at all, because after excluding SSDI they fall below the Kansas filing threshold. However, you may still need to file a federal return, and you should verify your specific situation each year.

Federal Tax Obligations When You Receive SSDI in Kansas

The federal government taxes Social Security benefits differently than Kansas does. The IRS uses a formula based on your combined income to determine whether any of your SSDI is taxable. If you have no other income, your combined income is half your SSDI benefits, which is usually low enough that you owe no federal tax. But if you have earned income, pensions, or investment income, that combined income can push you over the federal threshold.

The federal thresholds are $25,000 for single filers and $32,000 for married filing jointly. These thresholds have not changed since 1984 and do not adjust for inflation. If your combined income exceeds these amounts, up to 50 percent of your benefits may be taxable, and if it exceeds a second threshold ($34,000 for single filers, $44,000 for married filing jointly), up to 85 percent may be taxable. Kansas residency does not change these federal calculations.

To determine your federal filing obligation, you use IRS Publication 915 and the worksheets it contains. The publication walks you through calculating your combined income and determining the taxable portion of your SSDI. If you determine that part of your benefits is taxable, you report that amount on your federal Form 1040 and may owe federal income tax even though you owe nothing to Kansas.

When You Must File a Federal Return as a Kansas SSDI Recipient

You must file a federal return if your gross income exceeds the standard deduction for your filing status, or if you have self-employment income of $400 or more. For 2024, the standard deduction is $14,600 for single filers and $29,200 for married filing jointly. However, the IRS counts only certain income toward this threshold — and Social Security benefits are not counted in the standard way.

Here is the practical test: add your wages, self-employment income, interest, dividends, and other income (excluding Social Security). If that total exceeds the standard deduction for your filing status, you must file a federal return. If it does not, you may still want to file if you had federal income tax withheld from other income, because you could receive a refund. Additionally, if you are receiving SSDI, you may be may be able to access for the Earned Income Tax Credit (EITC) if you have earned income, which is another reason to file even if you are not required to.

The fact that you receive SSDI does not automatically trigger a filing requirement, and it does not exempt you from filing if your other income is high enough. You evaluate your filing obligation the same way any other taxpayer does — by comparing your non-Social Security income to the standard deduction.

Reporting SSDI on Your Federal Return

If you determine that you must file a federal return, you report your SSDI on Form 1040, lines 5a and 5b. Line 5a is where you enter the total Social Security benefits you received during the year (you receive a Form SSA-1099 from Social Security showing this amount). Line 5b is where you enter the taxable portion of those benefits, which you calculate using the worksheet in IRS Publication 915.

The calculation is not intuitive. You do not straightforward report half your benefits as taxable. Instead, you use a two-tier formula: you calculate your combined income (adjusted gross income plus nontaxable interest plus half your Social Security), compare it to the first threshold, and determine how much of your benefits falls into the taxable range. If your combined income exceeds the second threshold, you use a different formula to calculate the taxable amount. IRS Publication 915 contains worksheets that walk you through both calculations step by step.

Many tax software programs and tax preparers are familiar with this calculation, so if you use tax software or hire a preparer, they should handle it correctly. If you prepare your own return, Publication 915 is the authoritative source, and the IRS also offers a Social Security benefits tax calculator on its website.

Kansas-Specific Considerations for SSDI Filers

Kansas has no additional state-level requirements for SSDI recipients beyond the federal rules. You do not file a separate Kansas SSDI form, and you do not report your SSDI separately to the Kansas Department of Revenue. If you file a Kansas return (Form K-40), you straightforward exclude all Social Security benefits from your income and calculate your tax on your other income only.

One practical consideration: if you have other income and file a Kansas return, make sure you are using the correct Kansas tax tables and brackets for the year you are filing. Kansas tax brackets change annually, and using an outdated table can result in an incorrect calculation. The Kansas Department of Revenue publishes current tax tables and instructions on its website each year.

If you are unsure whether you need to file a Kansas return, the Kansas Department of Revenue offers a filing status worksheet on its website. You can also contact the department directly at 785-296-3081 or through its website to ask about your specific situation.

What to Do If You Receive a Tax Notice from Kansas or the IRS

If you receive a notice from the IRS or Kansas Department of Revenue regarding your SSDI and taxes, do not ignore it. Read the notice carefully to understand what the agency is asking for or what adjustment they are proposing. Many notices are routine — for example, the IRS may be asking you to verify income or clarifying a calculation — and can be resolved by providing documentation or filing an amended return.

If you disagree with the notice, you have the right to respond. The notice will include instructions on how to do so and a important date for responding. If you need help understanding the notice or preparing a response, you can contact the Taxpayer Advocate Service (a free IRS resource) at 877-777-4778, or you can hire a tax professional or attorney to represent you.

Kansas also has an appeals process if you disagree with a Kansas tax assessment. The notice from Kansas will explain how to file an appeal and the important date for doing so. Acting quickly is important, because missing a important date can result in losing your right to appeal.

Frequently Asked Questions

Do I have to file taxes in Kansas if I only receive SSDI?

No. If SSDI is your only income, you have no Kansas state tax filing obligation because Kansas does not tax Social Security benefits. However, you should still check whether you have a federal filing obligation, which depends on whether you have other income and whether you want to claim a refundable tax credit like the EITC.

Will I owe Kansas taxes if I have SSDI plus a part-time job?

You will owe Kansas taxes on the income from your part-time job, but not on your SSDI. Calculate your Kansas tax using only your wages, then subtract the standard deduction and any credits you may have access to for. The SSDI portion is excluded entirely from the Kansas calculation.

What if I worked and paid Social Security taxes before I started receiving SSDI?

Your prior work history does not change your current tax obligations. You report and pay taxes on SSDI the same way whether you worked before or not. Your prior earnings record is what may have access to you for SSDI, but it does not affect how SSDI is taxed once you are receiving it.

Can I get a refund if I overpay federal taxes while on SSDI?

Yes. If you have federal income tax withheld from other income (such as wages or a pension) and that withholding exceeds the federal tax you actually owe, you can file a federal return to claim a refund. You may also be able to claim refundable credits like the EITC, which can result in a refund even if you owe no tax.

Where do I get the Form SSA-1099 showing my SSDI income?

Social Security mails Form SSA-1099 to you by January 31 each year. If you do not receive it, you can request a replacement by calling Social Security at 1-800-772-1213 or by visiting your local Social Security office. You can also view and print your SSA-1099 through your my Social Security account online.