Kansas Tax Changes: Personal Exemptions and Head of Household

KS DOR Tax Notices

Published January 1st, 2025

Detected March 20th, 2026

Summary

The Kansas Department of Revenue has issued Notice 25-07 detailing changes to individual income tax personal exemptions resulting from House Bills 2231 and 2062 passed in the 2025 Legislative Session. These changes include a new $2,320 exemption for head of household filers, an increased exemption for 100% disabled veterans, and an exemption for qualifying dependents born or stillborn during the taxable year.

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What changed

Kansas House Bills 2231 and 2062, passed during the 2025 Legislative Session, introduce significant amendments to the state's individual income tax personal exemption structure. Specifically, K.S.A. 79-32,121 has been amended to establish a new additional personal exemption of $2,320 for individuals filing as head of household, effective for tax year 2024 and thereafter. Additionally, the exemption for 100% disabled veterans is increased from $2,250 to $2,320, applicable from tax year 2025 onwards. Furthermore, a new provision allows an additional personal exemption of $2,320 for qualifying dependents born in the taxable year or for an unborn child who does not result in a live birth (stillbirth) for whom a certificate of stillbirth is filed.

These changes necessitate updates to tax preparation software and taxpayer guidance for the 2024 and 2025 tax years. Employers and tax professionals should ensure that their payroll and tax filing systems accurately reflect these new exemption amounts and eligibility criteria. The Kansas Department of Revenue provides contact information for taxpayer assistance regarding these changes. Compliance with these updated exemption rules is required for tax year 2024 filings, with specific adjustments for disabled veterans beginning in tax year 2025.

What to do next

Update tax preparation systems to reflect new personal exemption amounts for head of household and qualifying dependents/stillbirths for tax year 2024.
Ensure systems correctly apply the increased exemption for 100% disabled veterans starting tax year 2025.
Review and update taxpayer guidance and internal training materials regarding these changes.

Source document (simplified)

Policy and Research 109 SW 9th Street PO Box 3506 Topeka KS 66601-3506 Phone: 785-368-8222 Fax: 785-296-1279 www.ksrevenue.gov Mark A. Burghart, Secretary Laura Kelly, Governor NOTICE 25-07 CHANGES TO INDIVIDUAL INCOME TAX PERSONAL EXEMPTIONS (NOVEMBER 19, 2025) During the 2025 Legislative Session, House Bill 2231 was passed and signed into law. Section 9 of the Bill amends K.S.A. 2024 Supp. 79-32,121, which provides personal exemptions for Kansas individual income tax, codifying the additional personal exemption for head of household tax filers, and increasing the additional personal exemption for certain disabled veterans. Section 9 of the Bill amends K.S.A. 79-32,121(b) to add new paragraph (1) regarding head of household filers. The new subparagraph provides: (1) Any individual filing a federal income tax return under the status of head of household, as defined in 26 U.S.C. § 2(b), shall be allowed an additional Kansas exemption of $2,320 for tax year 2024 and all tax years thereafter; Section 9 also amends the paragraph that is now K.S.A. 79-32,121(b)(2), regarding the additional personal exemption for “any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service” by increasing the amount of the exemption, for tax year 2025 and all years thereafter, from $2,250 to $2,320. In addition, during the 2025 Legislative Session, House Bill 2062 was passed and signed into law. Section 6 of the Bill amends K.S.A. 2024 Supp. 79-32,121(a) to add new paragraph (4) that provides an additional personal exemption of $2,320 for (1) any qualifying dependent of the taxpayer who was born in the taxable year, and (2) for an unborn child who does not result in a live birth in the taxable year, known as a stillbirth as defined in K.S.A. 65-2401, and amendments thereto, and for whom a certificate of stillbirth is filed pursuant to law.

TAXPAYER ASSISTANCE Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.gov. If you have questions about this Notice, please contact: Taxpayer Assistance Center Kansas Department of Revenue Scott Office Building, 1st Floor 120 SE 10th Ave P. O. Box 3506 Topeka, KS 66601-3506 Phone: 785-368-8222 Hearing Impaired TTY: 785-296-6461 Fax: 785-291-3614