Kansas State Income Tax Withholding Information

State Abbreviation:

KS

State Tax Withholding State Code:

20

Acceptable Exemption Form:

K-4

Basis for Withholding:

State Exemptions

Acceptable Exemption Data:

S, M/Number of Allowances

TSP Deferred:

Yes

Special Coding:

Determine the Total Number of Allowances Claimed field as follows:

First Position - S = Single; M = Married.

Second or Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a 0 (zero).

Additional Information:

If an invalid State exemption code is present, SINGLE will be used in the computation of State taxes.

Additional Resources: TAXES 14-06, Kansas State Income Tax Withholding

Withholding Formula Begin Change(Effective Pay Period 06, 2014)End Change

  1. Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
  2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program and Flexible Spending Account - health care and dependent care deductions) from the amount computed in step 1.
  3. Multiply the adjusted gross biweekly wages times 26 to obtain the gross annual wages.
  4. Determine the exemption allowance by applying the following guidelines and subtract this amount from the results in step 3 to compute the taxable income.

    Exemption Allowance = $2,250 x Number of Exemptions Claimed on Form K-4

  5. Apply the taxable income computed in step 4 to the following table to determine the Kansas tax withholding.

    Tax Withholding Table

    Single or

    Head of Household

    If the Amount of
    Taxable Income Is:

    The Amount of Kansas
    Tax Withholding Should Be:

    Over

    But Not
    Over:

     

    Of Excess Over:

    $0

    $3,000

     

    $0

    plus

    0%

    $0

    3,000

    18,000

     

    0

    plus

    Begin Change2.7%

    3,000

    18,000

    and over

     

    405

    plus

    4.8%End Change

    18,000

    Married

    If the Amount of
    Taxable Income Is:

    The Amount of Kansas
    Tax Withholding Should Be:

    Over

    But Not
    Over:

     

    Of Excess Over:

    $0

    $6,000

     

    $0

    plus

    0%

    $0

    6,000

    36,000

     

    0

    plus

    Begin Change2.7%

    6,000

    36,000

    and over

     

    810

    plus

    4.8%End Change

    36,000
  6. Divide the annual Kansas tax withholding by 26 to obtain the biweekly Kansas tax withholding.