Why not?

Some deductions allowed on the federal return are probably not allowed by Kansas.  For example, state income taxes.  

Another reason could be the estate's taxable income is from capital gains -- zero tax rate on lower amounts for federal, no tax break for nearly-bankrupt Kansas.  

Thanks for your response. 

My research indicates there will be no state tax due if there is no federal tax due for the estate. This is not a business return with future income but a simple estate. Paying tax on this return will cause double taxation to the tax payer. I can't find anyway to remove the Kansas tax in the software.

Follow the money through the KS return (print it out if need be)...what is being taxed?  Is it correct?

and/or qualified dividends.

Thank you for responding.

No the amount they are taxing is not correct. They are taxing 1 of the beneficiaries and not the other on 1/2 of the income received.Both  Beneficiaries  will have to pay tax on the income received on their 2020 taxes. The estate is not required to pay tax on the K41 return.

Is one a resident of Kansas and one a nonresident?