Kansas Form RF-9: Filing the Final Tax Return for a Deceased Person

Filing the final Kansas income tax return for someone who has died is one of the executor's first formal tax obligations. It's not complicated, but the Kansas Department of Revenue enforces strict rules about who can claim a refund on a deceased person's behalf — and missing the required form triggers an automatic rejection.

Here's how it works.

The Final Kansas Income Tax Return: Form K-40

The deceased's Kansas income tax obligations run from January 1 of the year they died through the date of death. The executor — or surviving spouse — must file a final Kansas Form K-40 covering that fractional tax year.

The deadline is the same as for any living taxpayer: April 15 of the year following the date of death. If the decedent would have qualified for an extension, the estate may also request a six-month extension using Form K-40V.

To indicate the taxpayer is deceased, write "DECEASED" after the taxpayer's name at the top of the K-40, along with the date of death. If a surviving spouse is filing jointly for the year of death, both names should appear on the return with the deceased notation.

When Form RF-9 Is Required: Claiming a Refund

If the deceased overpaid Kansas income taxes during the year — through withholding or estimated payments — the estate may be entitled to a refund. The KDOR requires Kansas Form RF-9 (Decedent Refund Claim) to authorize the refund. The documentation requirements depend on who is filing and how much the refund is.

Form RF-9 must be submitted along with the K-40 if the return has not yet been filed. If the return was already filed before death and a refund is pending, the RF-9 and supporting documents should be faxed or mailed directly to the KDOR Customer Relations division.

Do not send RF-9 separately without context. KDOR links the refund claim to the associated K-40, so always file them together or reference the original return explicitly.

Joint Returns in the Year of Death

If the decedent was married, the surviving spouse has the option to file a joint Kansas return for the full year of death — even if the spouse died early in January. Filing jointly typically reduces the overall tax liability and preserves deductions.

The surviving spouse can sign the return as both taxpayer and spouse, with a note indicating they are signing on behalf of the deceased. If a court-appointed executor exists, the executor signs for the deceased and the spouse signs for themselves.

If the surviving spouse remarries before December 31 of the year of death, they cannot file jointly with the deceased for that year.

What Happens if the Deceased Owed Kansas Taxes?

If the final K-40 shows a balance due rather than a refund, payment is made from the estate's funds. The executor should not pay from personal funds unless they intend to seek reimbursement from the estate later.

If the estate does not have sufficient funds to cover the tax liability, the KDOR becomes a creditor of the estate. In formal Kansas probate, tax debts have statutory priority over general unsecured creditors but rank below administrative expenses and the K.S.A. 59-403 spousal family allowance.

The Fiduciary Return Is Separate

A common mistake: assuming the final K-40 covers all Kansas tax obligations. It doesn't. If the estate itself generates income during administration — rent from farmland, dividends, interest — a separate Kansas Form K-41 (Fiduciary Income Tax Return) must also be filed. The K-41 covers the estate entity's income, not the decedent's personal income. These are two completely different filings with different deadlines.

For a complete tax timeline and checklist covering both the final K-40 and the estate K-41, see the Kansas Final Tax & Estate Tax Guide.

You can download Kansas Form RF-9 directly from ksrevenue.gov/pdf/rf9.pdf. Form K-40 instructions are at ksrevenue.gov/forms-ii.html.

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