Kansas Withholding Form K-4

General Information

Effective January 1, 2008, the Kansas Department of Revenue will discontinue use of Federal Form W-4 for purposes of calculating Kansas Wage Withholding. A new form, the Kansas Form K-4, has been issued in place of Federal Form W-4 for Kansas employees. Employers will provide a Form K-4 to all employees hired after December 31, 2007.

Please note: Existing employees who were hired prior to January 1, 2008.
- Use of the new Kansas Form K-4 is optional. However, when making a change after January 1, 2008, the Kansas Form K-4 will be used.

Employees are responsible for submitting this form to their employer. If this form is not completed by an employee hired after December 31, 2007 the employer must withhold wages at the single rate with no allowances. The employer is required to maintain a copy of each employee's Kansas Form K-4.

Differences between Kansas Form K-4 and the Federal Form W-4:

State and federal tax policies and laws differ. To allow for these differences Kansas developed a Personal Allowance Worksheet and Kansas Employee's Withholding Allowance Certificate (Kansas Form K-4). You will notice the following benefits with the new Kansas form.

It is now optional to claim the "married" allowance rate for married individuals, they may claim "single" to allow for appropriate withholding for two married spouses earning Kansas income.
Dependants are not counted as allowances more than once.
An additional amount can now be specified for your Kansas wage withholding.
Certain credits that do not apply to Kansas filers have been omitted.

The Kansas Form K-4 should be completed as soon as an employee is hired or taxable payments begin. The amount of tax withheld should be reviewed each year and new forms should be filed whenever there is a change in either the marital status or number of exemptions of the individual. If an employee does not complete a Kansas Form K-4, the employer must withhold wages at the single rate with no allowances.

Additional Information
Employees Responsibilities
Frequently Ask Questions
Department Policy

Employee's Responsibilities

A completed withholding allowance certificate will let your employer know how much Kansas income tax should be withheld from your pay on income you earn from Kansas sources.

Employees with Kansas source wages hired after December 31, 2007 are required to complete and submit Kansas Form K-4 to their employer on or before the date of employment.
The Kansas Form K-4 is optional for employees hired prior to January 1, 2008.
The Kansas Department of Revenue will be researching and notifying employees (hired prior to January 1, 2008) who will be required to update their withholding due to repeated under withholding which resulted in a tax balance due and the imposition of underestimate penalty.
Employees should review the amount of tax withheld each year and new Kansas Form K-4's should be completed and submitted whenever there is a change in either the marital status or number of exemptions of the employee.

Frequently Ask Questions

Can the employee select a different allowance rate than what they claim on their federal W-4 form with the new Kansas K4 Form?
Yes, if an individual is married they can now elect to withhold at the "single" allowance rate to allow a higher percentage of withholding for two income married spouses filing joint. Single individuals should always select the "single" allowance rate.

Can my spouse and I both claim dependants?
The Department of Revenue encourages spouses to only claim their dependants on the higher wage earner's allowance certificate. If both spouses claim the same dependants there is an increased risk of owing taxes when filing your income tax return.

Can I claim my spouse as a dependant?
As indicated in the Personal Allowance Worksheet section of the Kansas Form K-4, line C, only claim your spouse if your spouse does not work.

Do I qualify for head of household?
Generally, you may claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the cost of keeping up a home for yourself and for your dependant(s).

Can I claim dependants if someone has claimed me as a dependant?
Yes, as long as no single dependant has been claimed by more than one person at any time.

Can I adjust my Kansas K4 Form for special situations?
The Department of Revenue suggests that you make changes to your withholding allowance only in situations that affect your income tax filing status. Changing your Kansas Form K-4 so that it differs from your filing status may increase your risk of owing taxes, and being subjected to underestimate penalty, when filing your income tax return

Who do I contact to verify I am exempt from withholding?
To qualify for exempt status you must verify with the Department of Revenue that: 1) last year you had the right to a refund of all State taxes withheld because you had no tax liability; or, 2) this year you will receive a full refund of all State income tax withheld because you will have no tax liability. For assistance in determining Kansas tax liability, please contact the Kansas Department of Revenue at 785-368-8222.

Who is required to fill out a Kansas K4 Form?
Employees with Kansas source wages hired after January 1, 2008 are required to submit Kansas Form K-4 to their employer. The Kansas Form K-4 is optional for most employees hired prior to January 1, 2008. The Kansas Department of Revenue will notify existing employees (those hired prior to January 1, 2008) who are required to update their withholding.

My employer does not withhold from my wages, what should I do?
According to Kansas Law, employers providing wages in Kansas are required to register with the Department of Revenue to submit withholding tax. If your employer is not withholding on your wages, it is important to contact the Department of Revenue to report it. Otherwise, you are responsible to submit estimated tax payments using Form K-40ES, Estimated Tax for Individuals to avoid the imposition of underestimate penalty.

Can I select a specific figure of withholding from my wages or have an additional amount withheld?
Yes, line 5 of Kansas Form K-4 allows you to enter a specific amount or an additional amount to withhold from each paycheck.

Am I required to use the Kansas K4 Form if I do not file a Kansas income tax return?
If you have Kansas source income you are required to file a Kansas income tax return. You must also complete and submit a Kansas Form K-4 to your employer. If your income is from sources outside of Kansas and you do not live in Kansas you are not required to complete a Kansas Form K-4.

What should I do if my status changes part way through the year?
The amount of tax withheld should be reviewed each year or on or after an event that will effect your filing status. A new form should be filed whenever there is a change in either the marital status or number of exemptions of the individual. Any changes to your Kansas withholding must be reported on a Kansas Form K-4 after January 1, 2008.

Do I need to fill out a Kansas K4 Form if I already have a federal Form W-4 on file with my employer?
Employees with Kansas source wages hired after January 1, 2008 are required to complete and submit Kansas Form K-4 to their employer. The Kansas Form K-4 is optional for most employees hired prior to January 1, 2008. The Kansas Department of Revenue will notify existing employees (those hired prior to January 1, 2008) who are required update their withholding.

What is the difference between the Federal (W-4) and State (K-4) withholding allowance certificates?
State and federal tax policies and laws differ. To allow for these differences Kansas developed its own Personal Allowance Worksheet and Kansas Employee's Withholding Allowance Certificate (Form K-4). You will notice the following benefits with the new Kansas form.

It is now optional to claim the "married" allowance rate for married individuals, they may claim "single" to allow for appropriate withholding for two married spouses earning Kansas income.
Dependants are not counted as allowances more than once.
An additional amount can now be specified for your Kansas wage withholding K4.
Certain credits that do not apply to Kansas filers have been omitted.

My employer did not provide me a copy of Form K-4, what should I do?
Print a copy of Kansas Form K-4, complete it, and give it to your employer.

Do I need to send a copy of Kansas K4 Form to the Kansas Department of Revenue?
No, you are not required to submit a copy of Kansas Form K-4 to the Kansas Department of Revenue. However, your employer may be required to send a copy of the form to the Department.

Who can I contact to get help with my Form K-4?
For assistance with Kansas Form K-4 please call the Kansas Department of Revenue at 785-368-8222, or visit our website for additional information.

I am self-employed; do I need to fill out Kansas K4 Form?
Individuals or businesses who do not file withholding tax are not required to use Kansas Form K-4, however, you need to review your tax filing obligations to avoid unnecessary penalties when you file your tax return.

I have non-wage income, what should I do?
If you have a large amount of nonwage Kansas source income, such as interest of dividends, consider making estimated tax payments using Form K-40ES, Estimated Tax for Individuals. Otherwise, you may owe additional tax and underestimate penalty when filing your Kansas income tax return.

Department Policy

Traditionally, Kansas has accepted the federal Form W-4 to help employers calculate the Kansas withholding tax for employees. However, due to differences between State and Federal withholding policies the Department of Revenue has developed a new Form K-4 for Kansas withholding tax purposes.

New Form and Effective Date
The new Form K-4 (Employee Withholding Allowance Certificate) will be released this fall of 2007 to all employers and tax professionals. The Kansas Form K-4 will not be effective until January 1, 2008.

Who Will Be Affected
Employees hired on or after January 1, 2008 must use the new Kansas Form K-4.

Employees hired before January 1, 2008 are not required to fill out the new Kansas Form K-4 unless they wish to adjust their withholding. If an employee hired before January 1, 2008 wishes to adjust Kansas withholding anytime after January 1, 2008, the employee will be required to complete the new Kansas K4 Form.

The Kansas Department of Revenue will be researching and contacting individual filers who repeatedly underpay or underestimate Kansas tax liabilities and end up with a balance due when filing their Kansas income tax return. These individuals will be required to submit a new Kansas Form K-4 to their employer to increase their Kansas withholding. The IRS and the state of Kansas have authority to direct an adjustment of withholding to avoid repeated underpayment of tax liabilities.

Taxpayer Assistance
Kansas Department of Revenue website resources will be posted to assist taxpayers as they begin using the new Kansas Form K-4. Notifications to professional tax preparation organizations and Kansas employers have been delivered and published.

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about income tax, please contact:

Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614