Depositing and Reporting Withheld Taxes: Kansas

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

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

Summary

• Kansas has established threshold withholding levels that determine how frequently an employer must remit the withheld taxes to the state. The more an employer withholds in a calendar year, the more frequently it is required to remit the withheld taxes. See Deposit Thresholds and Schedules.
• All tax payments must be submitted with a properly completed Form KW-5, Withholding Tax Deposit Report. See Forms.
• Penalties are imposed for failing to comply with the depositing and filing requirements. See Penalties.
• Kansas requires that all employers file reports and deposit withheld taxes by electronic funds transfer (EFT). The state offers two options for depositing and reporting by EFT. See Electronic Deposit Requirements.
• Kansas employers are required to file an annual reconciliation return by January 31. See Annual Reconciliation Forms and Filing Deadlines.
• Employers filing a certain number of Forms W-2, Wage and Tax Statement, must file them with the state electroncially by January 31. See Form W-2 Filing Requirements