Kansas taxes federal AGI at 5.2% and then 5.58%, after a small standard deduction and a large exemption — $9,160 for a single filer, $18,320 filing jointly — which together take roughly $12,800 off a single filer's income. Neither federal deduction reduces Kansas tax.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Kansas it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Kansas works out the tax
Kansas charges graduated rates from 5.2% up to 5.58%, across two bands, after a standard deduction of $3,605 single or $8,240 filing jointly and an exemption of $9,160 a person. It begins from your federal adjusted gross income and applies its own reliefs from there.