Frequently Asked Questions About Withholding

How do I amend my Kansas withholding tax return?
Refunds are only issued on closed accounts. However, a credit memo can be obtained by amending your return. To amend a period, please complete a KW-5 for that period with the corrected figures. Be sure to place an X in the box marked Amended Return.

What should I do if my assigned account number does not fit on the W-2 form?
If your assigned account number does not fit in the appropriate box on the W-2 form you can use your Federal Employer Identification Number.

If there is no withholding to report for a specific filing period, do I still need to file a return?
Yes, if you have no withholding to report, you must file a zero return.

Can I electronically pay my Kansas withholding tax?
Yes, see Electronic Services - Withholding Tax

Can I change how often I file my Kansas withholding tax?
If you submit a request your account will be reviewed to determine if the filing frequency can be changed based on the amount of tax remitted in a 12 month period.

Why is my filing frequency being changed?
The Kansas Department of Revenue annually reviews the reporting history of each Kansas business tax customer to ensure their filing frequency is within statutory guidelines. This filing frequency determination applies to both sales tax (K.S.A. 79-3607). A notice of proposed filing frequency changes is mailed to the affected customers prior to Jan. 1st.

Filing frequency is based on the amount of tax liability incurred during the preceeding calendar year. If there is no previous filing history the filing frequency is based on estimated filing. The department is authorized to modify the filing schedule for any business when the current schedule is inaccurate.

What are the filing frequency statutory guidelines for sales tax and withholding tax?
Sales Tax:

Annual Tax Liability Filing Frequency Return Due Date
$0 - $80 Annual January 25 of the following year
$80.01 - $3200 Quarterly 25th of the month following the end of the calendar quarter - April 25, July 25, Oct. 25, Jan. 25
$3200.01 - $32,000 Monthly (Seasonal) 25th of the following month - a Jan. return is due by Feb. 25
$32,000.01 and above Pre-paid Monthly First 15 day's of the current month's liability is due on or before the 25th of that month

Withholding Tax:

Annual Amount Withheld Filing Frequency Reporting Period Return Due Date
$0 - $200 Annual Jan - Dec January 25 of the following year
$200.01 - $1200 Quarterly Three months 25th of the month following the close of the quarter
$1200.01 - $8,000 Monthly Each month 15th day of the month following the reporting period
$8,000.01 - $100,000 Semi-Monthly 1st to the 15th 25 of the same month
$8,000.01 - $100,000 Semi-Monthly 16th to the last day of each month 10th of the next month
$100,000.01 and above Quad-Monthly Within three banking days of the 7th, 15th, 21st and the last day of the month Electronic funds transfer payment required

When will my filing frequency change go into effect?
Changes take effect Jan. 1 of the upcoming year.

What if I have questions about my filing frequency or about my tax filing?
For tax assistance call 1-785 368-8222.

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