Withholding Taxes: Kansas

Federal law and guidance on this subject should be reviewed together with this section.

Authors: Alan L. Rupe, Aaron Sauerwein, Kutak Rock LLP

Summary

• Kansas residents, and nonresidents who work in Kansas, are subject to income tax withholding in the state. Kansas does not have a reciprocal agreement with any other state. See Withholding on Residents and Nonresidents.
• Employees are required to complete Kansas Form K-4, Employee's Withholding Allowance Certificate, when hired. Exempt status must be claimed annually. See Employee's Withholding Allowance Certificate.
• Kansas requires income tax withholding on all supplemental wages, such as bonuses and commissions. A flat withholding rate applies if supplemental wages are paid separately from regular wages. See Supplemental Wages.
• Employers must provide current employees with a federal Form W-2, Wage and Tax Statement, by January 31 of each year. Employers may provide the form to employees who terminate before the end of the year either on the last day of employment, or by January 31 of the following year. See Form W-2 Requirements.
• Income tax withholding records must be kept for each employee for three years after the tax due date, or the date the tax was paid, whichever is later. See Recordkeeping Requirements.