According to the athletics association's disciplinary tribunal it is an anti-doping violations for an athlete unable to make whereabouts appearances when required.
Kipsang, a double marathon champion had not been able to do so between April 2018 and May 2019, leading to his outright ban after three shortfalls in the same year, the association said.
The 38-year-old skipped a test in May last year and claimed he was involved in a road accident.
However World Athletics said a photo of the crash site was taken three months later.
"Evidence demonstrates overwhelmingly that the athlete was engaged in tampering or attempted tampering in breach of the IAAF rules" a statement by the body's ethics unit said.
Following the ban Kipsang's results from 12 April 2019 to 10 January 2020 have been wiped off.