State of Kansas withholding tax rates will be used for all paychecks dated January 1, 2013 and later. The Kansas withholding allowance amount is $2250.00.
Kansas withholding tax is computed as follows:
| 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.
| 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.
| 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.