Kansas has updated Publication KW-100, Kansas Withholding Tax Booklet. There are a number of changes from the previous revision:
- Kansas passed Senate Bill 30 and amended the income tax rates in Kansas retroactive to January 1, 2017, and further increases them for 2018 and later years.
- Because the tax rates for Tax Year 2017 changed mid-year, many employees will not have withheld enough to cover their 2017 liability; therefore, the 2018 tax rates were used to compile the tax tables for 2017.
- Applying these rates to the second half of 2017 should allow most employees to catch up on their withholding for Tax Year 2017.
- Statements by employers and payers of withholding tax are now due on January 31
- Beginning with Tax Year 2017, annual forms are now due on or before January 31 of the following year
- Previously these annual forms were due on February 28
- Kansas withholding on gambling proceeds has increased from 4.5% to 5% of the proceeds paid
- Management and consulting fees paid to a non resident are now subject to Kansas withholding tax at a rate of 5%. Previously, it was 4.5%.
- Miscellaneous payments withholding has also increased to 5% from 4.5%
- Kansas supplemental withholding has also increased to 5% from 4.5%.
- Kansas WebTax has been replaced by the KDOR Customer Service Center (KCSC)
- Instructions to file online have been slightly edited to reflect new names for certain fields and buttons
- Because the tax rates for Tax Year 2017 changed mid-year, many employees will not have withheld enough to cover their 2017 liability; therefore, the 2018 tax rates were used to compile the tax tables for 2017.
