Kansas Does Not Tax Military Retirement Pay
K.S.A. 79-32,117(c)(vii) subtracts military retirement benefits from Kansas adjusted gross income in full. There is no age gate, no cap and no rating requirement. Related subsections separately subtract armed forces RECRUITMENT AND RETENTION BONUSES and student loan repayments, and Kansas National Guard reimbursements — three provisions people rarely know about together.
Verified August 27, 2026
What this benefit is
K.S.A. 79-32,117(c)(vii) subtracts military retirement benefits from Kansas adjusted gross income in full. There is no age gate, no cap and no rating requirement. Related subsections separately subtract armed forces RECRUITMENT AND RETENTION BONUSES and student loan repayments, and Kansas National Guard reimbursements — three provisions people rarely know about together.
What it's worth: The whole of your military retirement, subtracted from Kansas income
- The subtraction covers retirement benefits earned for service in the armed forces of the United States, in full. No age gate, no cap, no rating.
- Subsection (c)(xvi) separately subtracts armed forces RECRUITMENT AND RETENTION BONUSES and student loan repayments. That reaches serving members, not retirees.
- A further provision subtracts Kansas National Guard reimbursements.
- The three are separate subtractions. Someone who has retired, been paid a retention bonus, and received Guard reimbursements may claim all three in the right years.
- The saving is your marginal Kansas rate on the amount subtracted.
Who is entitled to it
- You receive military retired pay.
- You file in Kansas.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: With your annual Kansas return- 1Subtract military retirement benefits on your Kansas return under K.S.A. 79-32,117(c)(vii).
- 2If you received a recruitment or retention bonus, or student loan repayments from the armed forces, claim those under subsection (c)(xvi) — a separate line.
- 3If you had Kansas National Guard reimbursements, those are subtracted too.
- 4None of these needs a disability rating or an age.
- Form
- Claimed on your Kansas return
- File with
- Kansas Department of Revenue
- Annual
- Claimed once a year.
Sources
- authority · statuteK.S.A. 79-32,117
- operating · published policyKansas Department of Revenue
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.