Kansas Inheritance Tax Waiver: What It Is and When You Actually Need One

If you're trying to transfer property in Kansas and a title company, bank, or the Register of Deeds is asking for a "Kansas inheritance tax waiver" or an "inheritance tax clearance letter," you're encountering one of the more confusing artifacts of Kansas legal history.

Here's what's actually going on — and what you do about it.

Kansas Abolished Its Inheritance Tax in 1998

The Kansas inheritance tax was officially repealed for the estates of decedents dying on or after July 1, 1998. The Kansas Department of Revenue has formally stated that it no longer processes inheritance tax returns for deaths after that date, and it will not issue Closing Letters or Certificates of Nontaxability for recent estates.

Kansas subsequently operated a standalone estate tax — which is different from an inheritance tax — for deaths between 1998 and 2009. That estate tax was then fully repealed for decedents dying after December 31, 2009.

Since 2010, Kansas has had no state-level estate tax and no inheritance tax. No current Kansas death-tax clearance filing is required, although historical transfer documentation may still be requested to clear a title.

Why Title Companies and Banks Still Ask for Waivers

Title companies and financial institutions operate on the principle that a title must be unimpeachable before they will insure it or transfer the asset. When they encounter a property where the chain of title includes a transfer by inheritance — particularly one involving a death that occurred before July 1, 1998 — they may require documentation confirming that Kansas inheritance tax obligations were satisfied before the transfer occurred.

For deaths before July 1, 1998, historical Kansas inheritance-tax rules applied, but K.S.A. 79-15,119 ended any remaining inheritance-tax liability on July 1, 2008. A cautious title company may still ask for historical documentation about the transfer.

For deaths on or after July 1, 1998 and before January 1, 2010, the Kansas estate tax (not inheritance tax) may have applied. A title company might request historical Form K-706 or Form K-706NT documentation confirming how the original transfer was treated.

What to Do If You're Asked for a Waiver

If the death occurred after December 31, 2009: No Kansas inheritance tax or estate tax existed. Provide the title company with documentation confirming the date of death (a death certificate), and explain in writing that the Kansas estate and inheritance taxes were fully repealed before this death. If they still insist, consult a Kansas title attorney who can write a formal opinion letter.

If the death occurred on or after July 1, 1998 and before January 1, 2010: The Kansas estate tax may have applied. Locate any historical Form K-706 estate-tax return or Form K-706NT determination of no Kansas estate tax liability. KDOR does not accept or process Form K-706NT for deaths after December 31, 2009; if the records are missing, ask the title company or Kansas tax or title counsel what documentation it will accept.

If the death occurred before July 1, 1998: K.S.A. 79-15,119 ended any remaining inheritance-tax liability on July 1, 2008. Historical title documentation may still be requested; ask the title company or Kansas title counsel which records or statutory explanation it will accept to clear the title.

Form RF-9 Is Not an Inheritance Tax Form

Kansas Form RF-9 is sometimes confused with an inheritance tax waiver because it involves a deceased person and the KDOR. But they are entirely different documents.

Form RF-9 (Decedent Refund Claim) is used to claim a tax refund on a deceased person's final individual income tax return (Form K-40). It authorizes the KDOR to release a refund to the surviving spouse, estate representative, or heir. It has nothing to do with estate or inheritance taxes.

If someone tells you to file Form RF-9 to resolve an inheritance tax waiver issue, they are confused about the form's purpose.

What to Ask the Title Company Directly

When a title company asks for a "waiver" or "clearance letter," ask them specifically:

1. Which tax are they concerned about — inheritance tax or estate tax?
2. What was the date of the relevant death?
3. Are they asking for documentation about a specific historical transfer, or about the current estate?

Those three questions usually clarify whether they have a legitimate concern rooted in a pre-1998 or 1998–2009 transfer history, or whether they are applying a generic form requirement that doesn't actually fit the modern Kansas legal landscape.

For a full guide to Kansas estate tax obligations, forms, and title clearance options for inherited property, see the Kansas Final Tax & Estate Tax Guide.

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