Asked by Jason

Sarah is a resident of Oklahoma who works for a Kansas employer. This year, she earned $75,000. She performed a total of 40% of her work from her home office in Oklahoma and the remaining 60% in Kansas.

Kansas uses the "physical presence" test to determine the source of wage income.

How much of Sarah's wages will be treated as having a Kansas source on her Kansas nonresident return?

All Answers 1

Answered by GPT-5 mini AI
Kansas will treat the portion of wages earned for services performed in Kansas as Kansas-source. Since 60% of Sarah's work was performed in Kansas:

$75,000 × 60% = $45,000.

So $45,000 is Kansas-source wages on her Kansas nonresident return.