USA State Payroll Rates + Resources: State of Kansas: Filing State Income Taxes, W2s, and 1099s
The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Kansas.
State Income Tax Withholding
State and federal tax policies and laws differ. To allow for these differences Kansas developed a Personal Allowance Worksheet and Kansas Employee's Withholding Allowance Certificate (Kansas Form K-4).
The Kansas Form K-4 should be completed as soon as an employee is hired or taxable payments begin.
The amount of tax withheld should be reviewed each year and new forms should be filed whenever there is a change in either the marital status or number of exemptions of the individual. If an employee does not complete a Kansas Form K-4, the employer must withhold wages at the single-rate with no allowances.
Employers are required to keep copies of completed state W-4 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it.
State Income Tax Withholding Reporting and Deposits
Kansas businesses are required, by law, to submit Withholding Tax returns electronically.
You can file and pay online through the KDOR Customer Service Center (KCSC).
How often you will file and pay Kansas withholding tax depends on the size of your payroll.
Each filing frequency has a different set of due dates:
|Annually||Annual withholding: $0 to $200||January 25 of the subsequent year.|
|Quarterly||Annual withholding: $200.01 to $1,200||The 25th of the subsequent month after the end of the quarter.|
|Monthly||Annual withholding: $1,200.01 to $8,000||The 15th of the subsequent month.|
|Semi-Monthly||Annual withholding: $8,000.01 to $100,000||10 days after the reporting period (ie. Jan 1-15 is due Jan 25; Jan 16-31 due Feb 10).|
|Quad-Monthly||Annual withholding: $100,000.01 and above||Within 3 banking days of the 7th, 15th, 21st and the last day of the month.|
If the due date falls on a Saturday, Sunday or legal holiday, use the next regular business day.
W-2 and 1099 Forms
Form KW-3 is your annual Kansas withholding tax return for the calendar year. It is the transmittal document for sending the “State” copy of the Wage and Tax Statement (Form W-2) and any 1099 forms that have Kansas withholding to the Department of Revenue.
The annual return, W-2s and 1099s are due by January 31st of the following year.
Form KW-3 must be filed electronically online through the KDOR Customer Service Center (KCSC).
|Form||Number of forms||Filing|
|W-2 and 1099 (for 1099, if required to file with IRS)||50 or Less||Electronically or on paper (if on paper, include copy of KW-3 submitted online)|
|W-2 and 1099 (for 1099, if required to file with IRS)||More than 50||Electronically|
A separate filing of information returns to Kansas may not be necessary if you participate in the IRS CF/SF Program.
For further details, see the Kansas Withholding Tax Guide.