General Withholding Requirement: Kansas income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.
Employee Withholding Allowance Forms: Kansas Form K-4 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.
Employees who filed a federal W-4 with a Kansas employer before 2008 need not complete the Kansas K-4, unless they wish to change their withholding status or claim a different number of withholding allowances.
Reciprocal Agreements: None.
Administration:
Kansas Department of Revenue
Division of Taxation
Income and Inheritance Tax Bureau
915 SW Harrison St., 3rd Floor
Robert B. Docking State Office Building
Topeka, Kansas 66612
Telephone: 913-296-0222
Local Tax Jurisdictions: None.