TAXES 18-31, Kansas State Income Tax Withholding | National Finance Center

TAXES 18-31, Kansas State Income Tax Withholding

Published: March 21, 2018
Effective: Pay Period 13, 2017

Summary

This tax bulletin is being updated to remove the number of pay periods in steps 4 and 7 and replace with the phrase "number of pay dates in the tax year," thereby preventing any confusion in future years. All other information in this bulletin remains the same.

No action on the part of the employee or the personnel office is necessary.

Tax Formula

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.

 

Withholding Formula (Effective Pay Period 13, 2017)

  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. Add the taxable biweekly fringe benefits (i.e., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
  5. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to compute the taxable income:

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

  6. Apply the taxable income computed in step 5 to the following table to determine the annual Kentucky tax withholding:

    Single Taxpayer:

    Annualized Gross Pay

    Standard Deduction Adjustment

    Over $0 but not over $3,000

    $0.00

    Over $3,000 but not over $18,000

    3.1% of excess over $3,000

    Over $18,000 but not over $33,000

    $465.00 plus 5.25% of excess over $18,000

    Over $33,000

    $1,252.50 plus 5.7% of excess over $33,000

    Married Taxpayer:

    Annualized Gross Pay

    Standard Deduction Adjustment

    Over $0 but not over $7,500

    $0.00

    Over $7,500 but not over $37,500

    3.1% of excess over $7,500

    Over $37,500 but not over $67,500

    $930.00 plus 5.25% of excess over $37,500

    Over $67,500

    $2,505.00 plus 5.7% of excess over $67,500

     

  7. Divide the annual Kansas income tax withholding calculated in step 6 by the number of pay dates in the tax year to obtain the biweekly Kansas tax withholding.

Resources

To view the updated tax formula, go to the HR and Payroll Clients page from the MyNFC drop-down menu on the National Finance Center (NFC) homepage. Select the Publications tab and select U.S. Income Tax Formulas from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.

Previous Tax Bulletin

Inquiries

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