Kansas and Other State Income Taxes
Kansas Income Tax
Kansas withholding tax is the money that is required to be withheld from wages and other taxable payments to help prepay the Kansas income tax of the recipient. The University of Kansas as an employer pays no part of this tax, but is responsible for deducting it from wages or taxable payments made to an employees.
The KW-100 Kansas Withholding Tax Guide provides more information, including how withholding is calculated.
K-4 Form
Similar to the W-4 form for federal withholding, employees must complete a K-4 form for state withholding. The state K-4 cannot be completed online. It must be printed and submitted to the KU Payroll Office. More information on Kansas withholding and a copy of the K-4 form is available on the Kansas Department of Revenue website.
Residents of Missouri
Missouri has made a change to its tax guide, which affects employees who are residing in Missouri and working in other states. These employees should submit a MO W-4C to the Payroll Office regarding their KU employment. The MO W-4C helps our office determine how to set up your state income tax correctly for the following situations:
- Employees working 100% in the state of Kansas:
- Fill out number 1 in the box listing Kansas as the state you are performing 100% of your services
- Employees working 100% in the state of Missouri:
- Fill out number 2 in the box listing 100% of your services are performed in Missouri.
- Submit a regular MO W-4 Form.
- Submit an Out of State Employee Form.
- Employees working a percentage in Missouri and a percentage in Kansas:
- Fill out number 2 listing the percentage of time you work in Missouri.
- Submit a regular MO W-4 form.
- Submit an Out of State Employee Form.
- Submit a K-4 if you haven't already or wish to update your Kansas withholding status.
- Employees working a percentage in Missouri and a percentage in another state:
- Fill out number 2 listing the percentage of time you work in Missouri.
- Submit a regular MO W-4 form.
- Submit an Out of State Employee Form.
- Submit the state withholding tax allowance certificate for your state. These forms can usually be found on your state's Department of Revenue website.
Failure to submit a MO W-4C may result in taxes being withheld from both Kansas and Missouri. If a MO W-4, K-4, or other state withholding certificate is not received, we will set up the tax at the default rate of single with 0 allowances.
Out of State (Remote) Employees
The University of Kansas must withhold state income tax based on the state where the employee is physically located while performing services for KU, which may include locality tax(es). In addition, employees who are working in multiple states may be required to pay tax in more than one state. In order for the Payroll Office to determine the appropriate state income withholding, the following forms are needed:
- Employee Out of State Form
- Employee's Withholding Allowance Certificate for the state the employee is working in (such as a K-4 for Kansas). These forms can usually be found on your state's department of revenue website. View a list of state tax websites.
NOTE: Failure to submit the required forms will result in state withholding tax being defaulted to Kansas with a default rate of single with 0 allowances.
Need Additional Assistance?
If your tax situation does not fit one of the above, contact the Payroll Office for further assistance.