Kansas tax payment plan with KDOR
Sometimes, the Kansas Department of Revenue files a tax warrant. It may approve payment plan agreements and charges a $25 fee for any plan beyond 90 days.
- The fee applies once 90 days are exceeded.
- $25
- Warrant filing possible
- More than 6 months
- Interest on the 2025 return
- 8% each year
- Approval letter
- Within 14 days at the latest.

Kansas rules that affect your plan
Since July 1, 2013, Kansas has imposed a $25 payment plan administration fee on every approved plan lasting more than 90 days. Senate Bill 83 created that fee, as explained on the KDOR payment plan page.
One more issue depends on how long the plan lasts. A plan that runs past six months can lead KDOR to file a tax warrant with the District Court in some cases, under the plan rules. The warrant acts like a lien because it serves as the court’s record of that debt. A warrant is also filed when the collection time limit would expire before the plan ends.
Rules that apply during payments
Unpaid tax continues to accrue penalties and interest throughout the agreement. Any money the state owes you, including refunds, is applied to the debt even when each installment is paid on time. You must meet all filing and payment deadlines for current and future taxes and estimated payments under the payment plan terms.
Under the KDOR terms, the agency treats a missed payment or new debt outside the agreement as default. The Department may then proceed directly with enforcement.
How do you request a payment plan in Kansas?
KDOR first directs you to the Delinquent Tax Payment Portal. You can complete your request there online. Individuals filing by paper use Form CM-15 for income tax, while businesses use Form CM-16. Send any paper request to the Collections Department by fax or email.
Form CM-15 asks for your monthly payment amount, payment date (the 1st, the 15th or another day), total number of payments, employer and bank. Once KDOR approves the plan, you receive a confirmation in the mail within 14 days. If your request is denied, KDOR will send instructions about your next steps.

Interest and the penalty for late payment
The 2025 Kansas income tax instructions set a monthly rate of 0.6667% or an annual rate of 8%. Interest starts on the original due date. A late payment carries a 1% monthly penalty, with a maximum of 24%.
Once your plan is set up, you can pay by check, money order, e-check or credit card. The KDOR Tax Payment Portal lets you pay with an e-check or a credit card.
What follows a KDOR tax warrant?
KDOR says it tries to arrange repayment agreements before taking other steps. After several collection attempts fail, the agency issues a tax warrant and uses asset seizure, bank levies and till taps (taking cash directly from a business register). According to a 2026 KDOR seizure notice, agents and the county sheriff seized cash, inventory and bank accounts. They sealed the business closed and listed its assets for public auction.
Before applying and when using an IRS plan
According to the KDOR income tax FAQ, penalties and interest grow on the balance that remains, so file on time and pay as much as you can by the due date if you cannot cover everything you owe in Kansas income tax.
The IRS and Kansas each run their own collection programs. Two separate agreements result in two monthly payments for you. Pick amounts you can stay current on while also covering new tax bills.
Nearby states

Do you owe KDOR as well as the IRS?
Do you owe money to KDOR and also to the IRS? A free call with a licensed tax pro can help you decide on manageable payment amounts for Kansas and federal debts.
· numbers synced
