State withholding is the money an employer withholds from each employee's wages to help pre-pay the state income tax of the employee. An employer must withhold Kansas tax if the employee is a resident of Kansas, performing services inside or outside of Kansas, or a nonresident of Kansas, performing services in Kansas. The employer remits the withholding to the state and will issue the employee a W-2 statement indicating the amount of state Income Tax withheld for that employee.
Any employer or payor who must withhold Federal Income Tax from payments other than wages made to Kansas residents must also withhold Kansas Tax.
S Corporations, Partnerships, and Limited Liability Companies (LLCs) are required to withhold tax on distributions to non resident shareholders, partners and members.
- Electronic Services
- File Business Taxes On-Line
- Employees Withholding Allowance Certificate (K-4) (Rev. 09/07)
- Kansas 1099 Specifications for Electronic Filing (K-99MT) (Rev. 10/12)
- Kansas 1099 Specifications for Electronic Filing - CSV Format (K-99CSV) (Rev. 10/12)
- Kansas W-2 Specifications for Electronic Filing (K-2MT) (Rev. 10/12)
- Kansas W-2 Specifications for Electronic Filing – CSV Format (KW-2CSV) (Rev. 10/12)
- Kansas KW-3/KW-3E Specifications for Electronic Filing (KW-3ECSV) (Rev. 10/12)
- Frequently Asked Questions
- Payment Plan Requests
- Penalty and Interest