TAXES 21-27, Kansas State Income Tax Withholding

Published: October 5, 2021
Effective: Pay Period 19, 2021

Summary

The Single and Married income tax withholdings for the State of Kansas has changed as a result of changes to the formula for tax year 2021.

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 employee does not complete a form K-4 (Kansas State withholding allowance certificate), then the employer must withhold Kansas income tax from wages at the Single rate with no allowances. If an invalid Marital Status is entered, then the default value used will be Single and zero allowances (S00).

Withholding Formula (Effective Pay Period 19, 2021)

Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Employees 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.
Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.
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

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

Single Taxpayer:

Annualized Gross Pay	Standard Deduction Adjustment
Over $0 but not over $3,500	$0.00
Over $3,500 but not over $18,500	3.1% of excess over $3,500
Over $18,500 but not over $33,500	$465.00 plus 5.25% of excess over $18,500
Over $33,500	$1,252.50 plus 5.7% of excess over $33,500

Married Taxpayer:

Annualized Gross Pay	Standard Deduction Adjustment
Over $0 but not over $8,000	$0.00
Over $8,000 but not over $38,000	3.1% of excess over $8,000
Over $38,000 but not over $68,000	$930.00 plus 5.25% of excess over $38,000
Over $68,000	$2,505.00 plus 5.7% of excess over $68,000

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) Home page. 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.

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