Do I need to file a Kansas return if I telecommute?
If you are a resident of Kansas, then your income is subject to withholding in Kansas. This is true regardless of whether you telecommute from Kansas or a state other than Kansas.
A Kansas resident is anyone who lives in Kansas, regardless of where he or she is employed. An individual who is away from Kansas for a period of time and has intentions of returning to Kansas is a resident.
If you are a Kansas nonresident, but your work or telecommuting physically occurred in Kansas, then your income is subject to withholding in Kansas. Which typically means you should file a Kansas return.
If your employer is located in Kansas, but you are a Kansas nonresident and you telecommute from a state other than Kansas, then your income is NOT subject to withholding.