Kansas State Income Tax Withholding
Reference Number: NFC-24-1722617728
Published: August 30, 2024
Effective: Pay Period 15, 2024
Summary
The state income tax withholding formula for Kansas has changed as follows:
- The annual allowance per exemption claimed has changed from $2,250 to $2,320. This applies to the number of additional dependents claimed.
- A new annual personal allowance has been added. This allowance applies to the first and second number of exemptions based on the employee's filing status and total number claimed.
- The number of additional dependents is equal to the total number of exemptions claimed minus the number of exemptions used to calculate the new personal allowance.
- The Single, Head of Household, and Married tax tables have been updated.
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 15, 2024)
- 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.
- Add results of a and b below and subtract this amount from the annualized gross pay to determine annualized taxable wages.
- Calculate the personal allowance based on the marital status and total number of exemptions claimed.
|
Marital Status and Total Number of Exemptions Claimed |
Personal Allowance |
|---|---|
|
Single or Head of Household claiming zero exemptions |
$0.00 |
|
Single or Head of Household claiming one or more exemptions |
$9,160.00 |
|
Married claiming zero exemptions |
$0.00 |
|
Married claiming one exemption |
$9,160.00 |
|
Married claiming two or more exemptions |
$18,320.0 |
- If the employee is claiming Single or Head of Household, subtract one (1) from the total number of exemptions to get the number of additional dependents. If the employee is claiming Married, subtract two (2) from the total number of exemptions to get the number of additional dependents. If the result is less than zero, the number of additional dependents is zero (0). Multiply the number of additional dependents by $2,320.00.
- If the employee is Single or Head of Household, apply the following tax rate to annualized taxable wages to determine the annual tax amount.
|
If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
|---|---|
|
Over $0 but not over $3,605 |
$0.00 plus 0.00% over $0 |
|
$3,605 but not over $26,605 |
$0.00 plus 5.20% over $3,605 |
|
$26,605 and over |
$1,196.00 plus 5.58% over $26,605 |
- If the employee is Married, apply the following tax rate to annualized taxable wages to determine the annual tax amount.
|
If the Amount of Taxable Income Is: |
The Amount of Tax Withholding Should Be: |
|---|---|
|
Over $0 but not over $8,240 |
$0.00 plus 0.00% over $0 |
|
$8,240 but not over $54,240 |
$0.00 plus 5.20% over $8,240 |
|
$54,240 and over |
$2,392.00 plus 5.58% over $54,240 |
- Divide the annual tax amount by the appropriate number of payroll periods (e.g., 52 for weekly, 12 for monthly, etc.) to determine the amount of tax to be withheld for this payroll period.
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 Taxes from the Publications menu to launch the tax map. Select the desired State from the map provided for the formula.
Inquiries
For questions about NFC processing, authorized Servicing Personnel Office representatives should contact the NFC Contact Center at 1-855-NFC-4GOV (1-855-632-4468) or via the customer service portal at ServiceNow Portal for Federated Users and at ServiceNow Portal for Non-Federated Users.