Kansas Updates Publication KW-100, Moves up W-2/1099 Due Dates to January 31 and Increases Withholding Rates

July 26, 2017 Adam Rivera

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    • Kansas WebTax has been replaced by the KDOR Customer Service Center (KCSC)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

The post Kansas Updates Publication KW-100, Moves up W-2/1099 Due Dates to January 31 and Increases Withholding Rates appeared first on Sovos Compliance.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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