Kansas Mileage and Vehicle Tax Records (2026): Federal AGI, Kansas Expensing, TNC Records and Driverless-Capable Vehicles

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

Kansas starts from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and 2025 income is taxed at 5.2% or 5.58%. Schedule S also has a Kansas expensing deduction for qualifying property. Rideshare companies must keep trip records for a year, and driverless-capable vehicles may operate without a human driver.

Kansas follows your federal adjusted gross income closely, so the federal mileage log does most of the work. This guide covers what the Kansas Department of Revenue and the Kansas Statutes say as of October 16, 2026.

The federal baseline every Kansas driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

How Kansas treats vehicle deductions

The 2025 Kansas income tax booklet starts Form K-40 with federal adjusted gross income on line 1, so a Schedule C vehicle deduction figured with the standard mileage rate or actual costs is already reflected. Kansas modifications go on Schedule S. The booklet's tax computation schedules use two rates for 2025: 5.2% on the first $23,000 of taxable income ($46,000 if married filing jointly) and 5.58% above that.

Depreciation and the Kansas expensing deduction

Schedule S, line A22 is the Kansas expensing deduction, figured on Schedule K-120EX with federal Form 4562 attached. The booklet says the deduction must qualify under IRC Section 168 (MACRS). Line A3 is the matching Kansas expensing recapture. If you buy a vehicle for business, ask your preparer whether it qualifies and keep both schedules. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Kansas

The Kansas Transportation Network Company Services Act (K.S.A. 8-2701 and following sections, enacted in 2015) sets statewide rules. K.S.A. 8-2707 requires an electronic receipt after each trip listing the origin and destination, total time and distance, and an itemized fare. K.S.A. 8-2715 bars cash payments. Under K.S.A. 8-2717, the TNC keeps individual trip records for at least one year. That's shorter than the IRS period, so download your own receipts and annual summaries. See which rideshare miles count. If you also drive across the state line, see the Colorado guide.

Robotaxis and driverless-capable vehicles in Kansas

Kansas's 2022 law (SB 313, approved by the Governor on May 13, 2022) created K.S.A. 8-2901 to 8-2910. Under K.S.A. 8-2902, a driverless-capable vehicle may operate without a conventional human driver if it can achieve a minimal risk condition, follows traffic laws and carries any required federal safety certification. A 34,000-pound tandem-axle limit expired July 1, 2025. A conventional human driver must be physically present for the first 12 consecutive months after an entity first places a driverless-capable vehicle into service in Kansas, unless the vehicle isn't designed for human occupancy or has no manual controls. The owner also submits a law enforcement interaction plan to the Kansas Highway Patrol. For fleet records, see robotaxi fleet tax basics.

What to keep in your Kansas records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
If you claim the Kansas expensing deduction: keep Schedule K-120EX with your federal Form 4562.
For rideshare: download trip receipts and annual summaries; Kansas TNCs only have to keep trip records one year.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for both returns

A Kansas return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does Kansas use my federal mileage deduction?

Generally yes for the self-employed. Form K-40 starts from federal adjusted gross income, which already reflects Schedule C vehicle expenses.

What are the Kansas income tax rates for 2025?

The 2025 booklet uses 5.2% on the first $23,000 of taxable income ($46,000 married filing jointly) and 5.58% above that.

What is the Kansas expensing deduction?

A Schedule S subtraction (line A22) figured on Schedule K-120EX for property that qualifies under IRC Section 168. Ask your preparer whether a vehicle qualifies.

How long do Kansas TNCs keep trip records?

At least one year from each trip, under K.S.A. 8-2717.

Are driverless cars legal in Kansas?

Yes. K.S.A. 8-2902 lets driverless-capable vehicles operate without a conventional human driver if they meet its conditions, including a law enforcement interaction plan.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

CyberDeduct is an independent product of LIKE LLC and is not affiliated with or endorsed by Tesla, Inc. Tesla is a trademark of Tesla, Inc.