The fiduciary of a resident estate or trust must file a Kansas Fiduciary Income Tax return if the estate or trust had any taxable income and/or there is withholding tax due for the nonresident beneficiaries.
A resident estate is the estate of a person who was a Kansas resident at the time of death. All other estates are nonresident estates.
A resident trust is any trust which is administered by the trustee in Kansas. A trust being administered outside of Kansas shall not be considered a resident trust merely because the governing instrument or a law required that the laws of Kansas be followed with respect to interpretation or administration of the trust. All other trusts are nonresident trusts.
The fiduciary of a nonresident estate or trust must file a Kansas Fiduciary Income Tax return if the estate or trust had taxable income or gain derived from Kansas sources.