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Kansas State University

Tax Rates State of Kansas Income Tax Withholding

State of Kansas Withholding Tax Rates for 2014

State of Kansas withholding tax rates will be used for all paychecks dated January 1, 2014 and later. The Kansas withholding allowance amount is $2250.00.

Kansas withholding tax is computed as follows:

Compute the Kansas withholding tax Base
Computation Steps Example:
Single & One Allowance
Example: Married & Two Allowances
1. Biweekly gross salary less tax sheltered amounts $1,000.00 $1,000.00
2. Multiply by 26 to get the annual taxable wage x26 x26
  _________ _________
  $26,000.00 $26,000.00
3. Multiply the number of allowances claimed on Form K-4 (also shown on paychecks stubs) by $2250.00. - $2250.00 - $4500.00
4. Kansas withholding tax base (SWTB) $23,750.00 $21,500.00

Using the Kansas withholding tax base (SWTB) determined in the table above, compute the Kansas withholding tax from one of the following tables.

SINGLE PERSON
WAGES LESS WITHOLDING ALLOWANCE INCOME TAX TO BE WITHHELD
OVER BUT NOT OVER     OF EXCESS OVER
$0.00 $3000.00 $0.00   $0.00
$3000.00 $18,000.00 $0.00 PLUS 3.00% $3000.00
$18,000.00 Over $450.00 PLUS 4.9% $18,000.00

Divide the result by 26 to obtain the amount of Kansas tax to be withheld from the paycheck each pay period.


MARRIED PERSON
WAGES LESS WITHOLDING ALLOWANCE INCOME TAX TO BE WITHHELD
OVER BUT NOT OVER     OF EXCESS OVER
$0.00 $6000.00 $0.00   $0.00
$6000.00 $36,000.00 $0.00 PLUS 3.00% $6000.00
$36,000.00 Over $900.00 PLUS 4.9% $36,000.00

Divide the result by 26 to obtain the amount of Kansas tax to be withheld from the paycheck each pay period.