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Kansas Estate Tax and Federal Rules
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Kansas Estate Tax and Federal Rules

Kansas charges no estate tax and no inheritance tax. Only the federal tax reaches an estate, above $15,000,000 for a 2026 death.

By Settled Editorial

Kansas collects no estate tax and no inheritance tax. The only death tax that can reach a Kansas estate is the federal estate tax, and for a death in 2026 it starts above $15,000,000 of gross estate plus lifetime taxable gifts. Kansas charges no gift tax either. Almost no Kansas family owes a dollar of any of it.

This page covers the federal tax and the four Kansas rules that sit beside it: the repeal chain and the two limitation sections that make the negative checkable, the apportionment act at K.S.A. 79-15,126 that divides a federal bill among beneficiaries, the nonresident rule at K.S.A. 59-808 that can hold up a distribution, and the fiduciary income tax that gets mistaken for a death tax every spring. It does not cover the basis reset on inherited assets, which is the tax rule that matters to far more families. That lives in step-up in basis in Kansas.

Article 15 Is Still Called Death Taxes, And Almost Nothing In It Is Alive

Open the Kansas Office of Revisor of Statutes index for chapter 79 and article 15 carries the heading "DEATH TAXES." Count the rows under it and there are 139. Read the anchor text on each one and exactly four are something other than "Repealed.", "Reserved." or "Transferred."

Those four are K.S.A. 79-1584d, 79-15,126, 79-15,146 and 79-15,254. Not one of them charges a tax.

The history behind that wreckage runs in three stages, and the case notes under the oldest section spell it out.

Kansas had a real inheritance tax, and it lasted almost seventy years. K.S.A. 79-1501 traces to L. 1909, ch. 248, sec. 1, was carried into R.S. 1923, and was amended five more times before being repealed by L. 1978, ch. 395, sec. 51. The Kansas Supreme Court decisions printed under it argue about whether a foreign charity was exempt and whether a devise under a contract was taxable. That tax ended in 1978.

The 1993 act left one orphan behind. K.S.A. 79-1584d survives with the catchline "Application of act" and a single sentence: the provisions of this act apply to the estates of all decedents dying after December 31, 1993. Its own history reads L. 1993, ch. 38, sec. 48, and the operative sections it once switched on were repealed by L. 1998, ch. 130. An applicability clause with nothing left to apply.

The 1998 act died on January 1, 2007. Read the range off the live section that governs it rather than off the gap in the index: K.S.A. 79-15,146 names the act as K.S.A. 79-15,100 through 79-15,125 and 79-15,127 through 79-15,145. Those sections print the history line "Repealed, L. 2006, ch. 199, sec. 54; January 1, 2007," except K.S.A. 79-15,127, which had already gone under L. 2003, ch. 147, sec. 69. The number the range skips is 79-15,126, and it is skipped because it was never part of that act. The legislature passed it separately at L. 2001, ch. 77, sec. 1, so the 2006 repealer left it standing.

The 2006 replacement repealed itself. K.S.A. 79-15,201 through 79-15,253 are gone as of January 1, 2010, and the way they went is unusual enough to be worth reading at the source. The history under K.S.A. 79-15,253 says "L. 2006, ch. 199, sec. 53; L. 2009, ch. 142, sec. 4; Repealed, January 1, 2010," with no repealing act named, and the revisor adds a note underneath: "79-15,201 through 79-15,253 were repealed by 79-15,253." The legislature wrote the sunset into the act's own last section.

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The Two Sections That Make The Negative Checkable

A page can assert that a state charges nothing. What makes the Kansas answer verifiable is that the legislature left two live sections whose whole job is to say when the dead acts could ever have applied.

K.S.A. 79-15,146, "Applicability of sections; limitation of liability." The 1998 act applies to the estates of decedents dying after June 30, 1998 and before January 1, 2007, "and shall only apply to estates for which an estate tax return was filed before January 1, 2017." Where no return was filed with the director by that date, no liability accrues to the estate or to the distributees.

K.S.A. 79-15,254, "Applicability of act; limitation of liability." The same structure for the 2006 act: deaths after December 31, 2006 and before January 1, 2010, and only where a return was filed before January 1, 2020. Both sections came in together at L. 2010, ch. 44, secs. 1 and 2.

Read the two cutoffs and the practical effect lands. Both dates have passed. A Kansas estate that never filed a return during one of those windows is not merely unlikely to owe tax, it is protected by statute from a liability that could otherwise have accrued.

That matters more in Kansas than it would elsewhere, because Kansas keeps an old death open. K.S.A. 59-2250 lets any person interested in the estate, or claiming an interest in the property, petition the district court to determine descent once the decedent has been dead more than six months, provided no will was filed under K.S.A. 59-618a within six months of the death, no petition to probate a will was filed in Kansas, and either no petition for administration was filed or an administration ran without ever determining the descent of the property. Kansas families use that route to clear title on deaths from decades back. Someone doing it on a 2004 Kansas death is looking at the exact window K.S.A. 79-15,146 closes. Print the section and move on.

One Live Section Says Estate Tax, And It Is About The Federal Tax

K.S.A. 79-15,126 is the Kansas estate tax apportionment act. The name misleads readers constantly, so read the definition first.

Subsection (a)(3) defines "estate tax" as "any estate, inheritance or death tax levied or assessed on the property of a decedent's estate, because of the death of a person, imposed by federal, state, local or foreign law, including the federal estate tax and including interest and penalties imposed in addition to those taxes." The act divides a tax that some other government charges. It charges nothing of its own.

This is where Kansas is better equipped than several neighboring states, which supply no apportionment rule at all and leave a silent will with no answer. Kansas supplies the default.

  • The default formula, (b)(1). The representative charges each person interested in the estate the fraction of the total estate tax that the taxable value of that person's interest bears to the taxable value of all interests, and does not apportion taxes that federal law already apportions.
  • The will wins, (b)(2). The formula applies unless the decedent, in a written inter vivos or testamentary instrument disposing of or creating an interest in property, specifically directs the manner of apportionment or grants a discretionary power to someone else. A direction reaches only property passing under that instrument unless the instrument says otherwise, which is a drafting trap worth reading twice.
  • Conflicting instruments, (b)(3). The instrument disposing of the taxed property controls. Where neither instrument disposes of it, the one executed or amended most recently controls, and a will or codicil beats a contemporaneous non-testamentary instrument.
  • Collection, (m) and (s). The representative recovers the apportioned amount from anyone holding property that never reached the representative's hands, may sue at any time, and is not required to sue until 90 days after the amount of the tax is finally determined. A representative who sues within a reasonable time after that 90 days is not surcharged for a share that later became uncollectible. Subsection (s) makes that recovery mandatory unless the representative determines in good faith that the attempt would be economically impractical, and subsection (m) drops the obligation where the people who would benefit waive it, where the instrument granting the representative's powers waives it, or where in the representative's reasonable judgment pursuing the tax is not cost effective.
  • The self-help remedy, (r). A representative holding distributable property may withhold from it an amount equal to that person's apportioned share. That is the cheapest tool in the section, and it only works if you have not distributed yet.
  • Fees, (u) and (q). The prevailing party in a collection action may be awarded necessary expenses including reasonable attorney fees, and the expenses of determining and collecting the tax are themselves apportioned.
  • Disclaimers first, (o). The section applies after giving effect to valid disclaimers. K.S.A. 59-2292(a) gives a Kansas disclaimer instrument nine months from the latest of three dates, not simply nine months from the funeral: the death of the decedent or the donee of the power, the date the taker is finally ascertained and the interest becomes indefeasibly fixed in both quality and quantity, and the date the taker turns 21. Subsection (b) then requires the instrument to be filed and recorded in the district court where the estate is or may be administered, with notice to the transferor or the holder of legal title, which is a step several states do not require.
  • No lien, (v). Nothing in the act creates a lien on real estate.

Two things follow for an executor. Read the will's tax clause before you touch the statute, because it overrides. And sequence the payouts, because subsection (r) is a live remedy and subsection (m) is a lawsuit. Our Kansas executor duties guide covers the rest of the job.

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The Federal Number For A 2026 Death

Internal Revenue Code Section 2010(c)(3)(A) sets the basic exclusion amount at $15,000,000. Public Law 119-21 is the act that substituted that figure for $5,000,000, and the same act struck the subparagraph that had been scheduled to cut the exclusion in half at the start of 2026.

The IRS publishes the filing threshold by year of death:

Year of deathFiling threshold
2024$13,610,000
2025$13,990,000
2026$15,000,000

Section 6018(a) sets the measure, and it is not the number a Kansas district court works with. Paragraph (1) requires a return where the gross estate exceeds the basic exclusion amount in effect for the calendar year that includes the date of death. Paragraph (3) then does the work most readers miss: it reduces that filing threshold, though never below zero, by the decedent's adjusted taxable gifts made after December 31, 1976 and by the specific exemption allowed under the repealed Section 2521 for gifts made after September 8, 1976. Large lifetime giving therefore lowers the bar the estate has to clear, and the IRS states the same rule from the other direction, as the gross estate increased by those gifts measured against the table above. The two are the same arithmetic.

One more line of Section 6018(a) matters to Kansas farm and mineral country. Paragraph (2) sets a separate threshold for the estate of a nonresident who was not a United States citizen: a return is required once the part of the gross estate situated in the United States exceeds $60,000. A family in that position can owe a Form 706 on a quarter section of Kansas ground while a Kansas neighbor with the same land owes nothing.

Above the threshold, the rate schedule at Section 2001(c) tops out at $345,800 plus 40 percent of the excess over $1,000,000 of taxable transfer. Only the amount above the exclusion is reached, so no whole estate is taxed at 40 percent.

The return itself is due nine months after the date of death under Section 6075(a). That is the deadline to diary on the day the family opens the estate, because it runs from the death rather than from the appointment of a Kansas executor, and a Kansas probate is often not opened for weeks.

Section 2010(c)(3)(B) indexes the figure for a decedent dying in a calendar year after 2026, using calendar year 2025 as the base and rounding to the nearest $10,000. The number moves every January. Any page quoting a 2026 figure two years from now is quoting a stale one, so check the year of death rather than the year you are reading.

Plenty of older Kansas plans were drafted around the warning that the exclusion would drop sharply at the start of 2026. That drop did not arrive. If a trust in your documents was built to catch a much smaller exclusion, it deserves a review, because the structure may now trade away a basis step-up the family no longer needs to give up. Kansas estate planning is where that review fits.

The One Reason A Small Estate Still Files

A Kansas estate nowhere near $15,000,000 has one good reason to file a Form 706 anyway, and missing it is expensive. Section 2010(c)(4) lets a surviving spouse inherit the deceased spousal unused exclusion amount, the part of the first spouse's exclusion that went unused. Section 2010(c)(5)(A) attaches the condition: the amount may not be taken into account unless the executor of the first spouse's estate files an estate tax return computing it and makes the election on that return. The election is irrevocable, and no election may be made on a return filed after the time prescribed by law, extensions included.

So the choice belongs to the first spouse's executor, at a moment when the estate obviously owes no tax and filing looks like wasted effort. Nothing in Kansas law prompts that decision, because Kansas has no death tax return to trigger the thought. Raise it with a CPA before the nine months run.

What Lands In The Gross Estate

The IRS counts everything the decedent owned or held certain interests in at death, at fair market value: cash and securities, real estate, insurance, trusts, annuities, business interests and the rest. Debts, administration expenses, and property passing to a surviving spouse or a qualified charity come off to reach the taxable estate.

For a Kansas family the gap between the probate estate and the gross estate is usually opened by the same tools chosen to skip probate.

  • A recorded transfer-on-death deed. K.S.A. 59-3501 lets an interest in Kansas real estate be titled in transfer-on-death form, and K.S.A. 59-3504 vests ownership in the grantee beneficiary at the owner's death. The owner still owns the ground the day before, so it sits in the federal gross estate. See Kansas transfer-on-death deeds.
  • Payable-on-death and beneficiary-form accounts. They skip the district court and they count here.
  • Joint tenancy, and read the deed first. K.S.A. 58-501 makes two names on a Kansas deed a tenancy in common unless the language makes the joint tenancy intent clear, and it says so "including a grant or devise to a husband and wife." Kansas gives married couples no survivorship by default, so the deed has to be read rather than assumed. Where a married couple are in fact the only two joint tenants, Internal Revenue Code Section 2040(b) puts half in the deceased spouse's gross estate no matter who paid for it.
  • Retirement accounts and life insurance the decedent owned or controlled. Ownership drives inclusion, and a beneficiary designation does not undo it.

The short version of the Kansas half, with the repeal chain and the two limitation sections set out as a table, is on the Kansas estate tax page.

The Kansas numbers that do not answer this question are the shortcut thresholds. The K.S.A. 59-1507b small estates affidavit runs to $75,000 of assets subject to probate and moves only personal property. Those figures pick a court route. Being under one says nothing about a federal return, and being over one says nothing either. How to avoid probate in Kansas explains what each route is for.

The Deductions That End The Question For Most Families

The marital deduction. Property left outright to a surviving spouse who is a United States citizen passes free of federal estate tax with no dollar cap, which is why most married couples owe nothing on the first death. Internal Revenue Code Section 2056(d) disallows the deduction where the surviving spouse is not a United States citizen, unless the property passes into a qualified domestic trust, and the same paragraph switches off Section 2040(b) as well. With Section 2040(b) switched off, the general rule at Section 2040(a) takes over and pulls the whole value of jointly held Kansas property into the gross estate, except the part the survivor can show they originally paid for out of their own money. So the marital deduction can go and the joint property can be fully included, in one stroke, over citizenship. Section 2056(d)(2)(B) leaves a repair open: property counts as passing into a qualified domestic trust if it is transferred or irrevocably assigned to one on or before the date the return is filed. That subsection catches families who never thought their situation was unusual.

The charitable deduction, and a Kansas repair for a broken one. Property left to a qualified charity is deductible dollar for dollar. Kansas adds a tool most states leave out of a tax page. K.S.A. 59-22a01(b) lets any judge, on the application of a trustee, executor, administrator or interested party, order a change to a will, trust or other governing instrument by reformation, amendment or construction, so that a charitable interest that failed the requirements of Internal Revenue Code Section 170(f)(3)(B) or 2055(e)(2) becomes a qualified interest under Section 2055(e)(3) and the deduction is allowable after all. The route needs either the written consent of the charitable and non-disabled non-charitable beneficiaries, or a finding that their interests are substantially preserved, and the attorney general is entitled to notice and a hearing. A defective charitable bequest in a Kansas will is fixable in a Kansas court.

Debts, funeral costs and the cost of administering the estate also come off.

Kansas Has No Waiver, No Clearance, And No Form

This is the request that wastes the most Kansas executor time, and the answer is that the document does not exist.

The Kansas Department of Revenue forms library lists 739 forms. Search every row for the words estate, inheritance, succession, waiver, release or consent to transfer and six rows come back: a nonresident contractor bond release, a voter ID fee waiver, a suspended-license release form and three vehicle lien forms. Not one estate tax return, inheritance tax return, release or clearance. The same library holds 44 fiduciary rows, so the search is finding what is there.

The gift tax answers the same way. Chapter 79 of the Kansas Statutes Annotated runs to 56 articles and not one of them is a gift tax article, while the articles for income tax and death taxes are both plainly there, so the absence is the index speaking rather than a search that failed.

The Kansas probate code agrees. K.S.A. 59-2247 lists what a petition for final settlement must contain: the account, the names and addresses of heirs, devisees and legatees, a description of the decedent's real estate, the nature of each claimant's claim, and a statement about medical assistance paid under K.S.A. 39-709. Death taxes appear nowhere on that list. Kansas asks about Medicaid at the end of a probate, not about a tax clearance. Kansas probate courts handle the filing itself.

The Nonresident Rule That Cuts Both Ways

K.S.A. 59-808 governs a Kansas administration for a decedent who lived somewhere else, and it is the section to know if the family owns Kansas farm ground or a Kansas brokerage account.

Subsection (b)(3) is the shield. Issuers, corporations and their agents are prohibited from obstructing the Kansas personal representative's possession, and "no estate tax or inheritance tax waiver or any other authority or permission of any other state may be required" as a condition of paying money, transferring property, or reregistering or reissuing stock certificates on the court's order.

Subsection (c) is the brake. The court "shall not order distribution of any intangible personal property of the decedent, or the proceeds of its sale," to any legatee, devisee or heir unless the estate and inheritance taxes attributable to that property, properly assessed or assessable by any other state, "have been paid, tendered or provided for," and the court so finds and declares in its order of distribution.

Both matter to the same family. A Kansas court will not let another state's transfer agent invent a paperwork barrier, and it will not let the heirs walk away from another state's death tax on Kansas-held intangibles. Kansas ancillary probate covers the rest of the out-of-state fact pattern.

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The Tax Kansas Does Charge An Estate Is An Income Tax

Kansas taxes what an estate earns, not what it transfers, and the two get confused every filing season.

K.S.A. 79-32,110(d) imposes a tax on the Kansas taxable income of estates and trusts at the rates in subsection (a)(2). K.S.A. 79-32,134 builds that figure from the estate's federal taxable income with three modifications, so the federal return comes first.

The Department of Revenue sets out the mechanics in the Fiduciary Income Booklet, and four points are Kansas-specific enough to catch an out-of-state executor.

  1. Who files. The fiduciary of a resident estate or trust files Form K-41 if the estate or trust had any taxable income, or if withholding tax is due for nonresident beneficiaries. A resident estate is the estate of a person who was a Kansas resident at the time of death. Every other estate is a nonresident estate, and a nonresident estate files only on taxable income or gain derived from Kansas sources, which the Department lists as three things: real or tangible personal property located in Kansas, a business, profession or occupation carried on in Kansas, and services performed in Kansas. Cash rent on inherited Kansas farm ground is the first of those, so an out-of-state family often files a K-41 without ever setting foot in the state.
  2. The nonresident beneficiary withholding. Kansas law requires the fiduciary of a resident estate or trust to pay withholding tax for its nonresident beneficiaries, if the amount is $5 or more, with the K-41. That threshold is low enough that any Kansas estate with one out-of-state heir and a little income trips it.
  3. The deadline and the extension. The K-41 is due the 15th day of the fourth month after the close of the taxable year, generally April 15 for a calendar year. Kansas has no separate extension request form and accepts a copy of the federal Form 7004. Paying 90 percent of the liability by the original due date applies an automatic extension with no penalty, though interest still runs.
  4. No Kansas estimated payments. Estates and trusts must make federal estimated tax payments, and Kansas statutes exempt them from making Kansas fiduciary estimated payments.

Do not carry a Kansas rate forward from anything you read, including the code. K.S.A. 79-32,110 was amended again in the 2026 session by chapter 155, an act reconciling multiple amendments and approved April 27, 2026, and the published revisor text does not yet show it. On top of that, K.S.A. 79-32,110c runs an automatic reduction: every August 15, if the state's adjusted general revenue fund collections beat the inflation-adjusted fiscal year 2024 base of $5,969,395,529 and the budget stabilization fund holds at least 15 percent of prior-year receipts, the secretary of revenue calculates and publishes a lower rate for the next tax year, with a floor of 4 percent. Read the rate for the filing year from the Department of Revenue.

One more Kansas form belongs in the same folder. RF-9, the Decedent Refund Claim, is how a surviving spouse, a personal representative or an heir at law claims a refund owed on the decedent's K-40 individual income tax return or a homestead or property tax relief claim. One form per tax year and per refund type, with proof of death enclosed.

What A Kansas Family Should Actually Do

  1. Add it up once, the federal way. Include the house, the farm ground, the life insurance you owned, retirement accounts, mineral interests and anything carrying a beneficiary form. If the total is far below $15,000,000, no federal estate tax applies and no Form 706 is required on the threshold alone. Check the portability question before you close that file, because the deadline is the same nine months.
  2. Stop looking for a Kansas waiver. There is no Kansas estate tax return, no inheritance tax return and no clearance certificate. If a bank or title company asks, the Department of Revenue forms library is the answer, and K.S.A. 59-808(b)(3) is the answer for an out-of-state issuer.
  3. Read the will's tax clause before you distribute. K.S.A. 79-15,126(b)(2) lets the instrument override the statutory formula, and subsection (r) only helps while you still hold the property.
  4. Handle the other state first if there is one. K.S.A. 59-808(c) stops a Kansas court from ordering distribution of intangibles until another state's death tax is paid, tendered or provided for.
  5. File the income returns Kansas actually requires. The decedent's final Form 1040 and Kansas K-40 for the year of death, plus the federal Form 1041 and the Kansas K-41 for estate income, are the filings most Kansas estates face. Watch the $5 nonresident withholding rule.
  6. Get help when the facts are hard. A farm, a closely held business, producing mineral interests, a non-citizen surviving spouse, property in a state that does tax estates, or a gross estate anywhere near the threshold are the cases where a CPA and an estate attorney earn their fee.

If a trust is already in the picture, a Kansas revocable living trust explains what the instrument does and does not do about tax. If you are settling a house rather than planning around a tax, selling inherited property in Kansas picks up from here.

Frequently Asked Questions

Does Kansas have an estate tax or an inheritance tax?

No to both. Kansas ran an inheritance tax from 1909 until it was repealed in 1978, then two successive estate tax acts. The 1998 act, which the surviving K.S.A. 79-15,146 names as K.S.A. 79-15,100 through 79-15,125 and 79-15,127 through 79-15,145, was repealed by L. 2006, ch. 199, sec. 54, effective January 1, 2007. The 2006 replacement at K.S.A. 79-15,201 through 79-15,253 repealed itself effective January 1, 2010, and the revisor prints the note that says so. Article 15 of chapter 79 is still titled Death Taxes and still carries 139 index rows, of which four are not marked Repealed, Reserved or Transferred. None of the four charges a tax.

Do I need a Kansas estate tax waiver or release to clear title or close a bank account?

There is no such Kansas document to get. The Kansas Department of Revenue forms library holds 739 rows and not one of them is an estate tax return, an inheritance tax return, a release or a consent to transfer. The Kansas petition for final settlement at K.S.A. 59-2247 lists five required contents and death taxes are not among them, though a Medicaid statement under K.S.A. 39-709 is. If a bank or transfer agent asks for a clearance, they are asking for a form the state stopped issuing.

How large does a Kansas estate have to be before federal estate tax applies?

For a death in 2026 the basic exclusion amount is $15,000,000 per person. Internal Revenue Code Section 2010(c)(3)(A) carries that figure, and Public Law 119-21 is the act that substituted it for $5,000,000 in 2025. The IRS filing threshold table gives $13,610,000 for 2024, $13,990,000 for 2025 and $15,000,000 for 2026. Section 6018(a) reduces that filing threshold by the decedent's adjusted taxable gifts and the pre-1977 specific exemption, which the IRS states from the other side as the gross estate increased by the same amounts. Two exceptions run the other way: a nonresident who was not a United States citizen files once United States property exceeds $60,000, and a surviving spouse's estate may want to file anyway to elect portability. The return is due nine months after death under Section 6075(a).

Kansas charges nothing, so who divides a federal estate tax bill among the heirs?

K.S.A. 79-15,126, the Kansas estate tax apportionment act, does. Subsection (a)(3) defines estate tax to include the federal estate tax, so the act divides a tax another government charges. The default at (b)(1) charges each person interested in the estate the fraction of the total tax that the taxable value of that person's interest bears to the taxable value of all interests. Subsection (b)(2) yields to a will or trust that specifically directs the manner of apportionment, so read the tax clause before applying the statute.

The decedent lived in another state and owned Kansas property. Does that change anything?

Two subsections of K.S.A. 59-808 apply and they cut in opposite directions. Subsection (b)(3) says no issuer, corporation or agent may require an estate tax or inheritance tax waiver, or any other permission of any other state, as a condition of paying money or reissuing securities on the Kansas court's order. Subsection (c) says the Kansas court shall not order distribution of intangible personal property, or its sale proceeds, unless estate and inheritance taxes assessed or assessable by another state have been paid, tendered or provided for, and the court so finds in the order.

Does Kansas tax an estate at all?

Kansas taxes what an estate earns. K.S.A. 79-32,110(d) imposes tax on the Kansas taxable income of estates and trusts at the rates in subsection (a)(2), and K.S.A. 79-32,134 starts that figure from the estate's federal taxable income. The fiduciary of a resident estate files Form K-41 if the estate had any taxable income or owes withholding for a nonresident beneficiary, and a resident estate is the estate of a person who was a Kansas resident at the time of death. Do not carry a rate forward: K.S.A. 79-32,110 was amended again in the 2026 session, and K.S.A. 79-32,110c can lower the schedule by certification every year.

This page describes Kansas and federal law broadly rather than advising on one estate. Tax outcomes turn on dates, deeds and figures that change from family to family, so take yours to a CPA or a tax attorney, and confirm anything procedural with the clerk of the district court in the county where the decedent lived.

Sources:

It is not legal advice.

Information current as of September 8, 2026

Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in Kansas can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.