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Summary of differences between federal and state regulations
Income tax withholding
Employers must withhold Kansas tax if the employee is a resident of Kansas, performing services inside or outside of Kansas, or a nonresident of Kansas, performing services in Kansas. The employer remits the withholding to the state and issues the employee a W-2 statement indicating the amount of State Income Tax withheld for that employee.
Any employer or payor who must withhold Federal Income Tax from payments other than wages made to Kansas residents must also withhold Kansas Tax.
S Corporations, Partnerships, and Limited Liability Companies (LLCs) are required to withhold tax on distributions to non resident shareholders, partners and members.
Unemployment taxes
All states finance UC primarily through contributions from subject employers on the wages of their covered workers. In addition, three states (Alaska, New Jersey, and Pennsylvania) collect contributions from employees. These taxes are deposited by the state to its account in the UTF in the Federal Treasury, and are withdrawn as needed to pay benefits.
Many states have adopted a higher tax base than what is provided in FUTA. Hawaii's wage base is usually higher and changes periodically. In all states, an employer pays a tax on wages paid to each worker within a calendar year up to the amount specified in state law. In addition, most of the states provide an automatic adjustment of the wage base if federal law is amended to apply to a higher wage base than that specified under state law. As a result of the many variables in states taxable wage bases and rates, benefit formulas, and economic conditions, actual tax rates vary greatly among the states and among individual employers within a state.
Wages subject to unemployment tax in this state equal $8,000.
Minimum and maximum rates in this state are 0.08 and 7.4 %. Rates apply to experience rated employers only and do not include applicable surtaxes or penalties.
State
Contacts
Income tax withholding
Department of Revenue
Unemployment taxes
Department of Human Resources
Regulations
Income tax withholding
KAR 92-11 Income Tax Withholding
Unemployment taxes
K.S.A. 44-701 et seq.
Federal
ContactsInternal Revenue Service
Regulations Title 26 Code of Federal Regulations, Internal Revenue