| As announced in Notice 07-07, the
Kansas Department of Revenue has developed its own Employee Withholding
Allowance Certificate, Form K-4, which became effective January
1, 2008. Web links to Notice 07-07 and the new Form K-4 were included
in Accounts and Reports Informational Circular No. 08-P-011 issued
October 25, 2007.
The personal allowance worksheet included with Form K-4 contains
the following instructions:
- If you are a single filer mark ‘Single’
- If you are married and your spouse has income mark ‘Single’
- If you are married and your spouse does not work mark ‘Joint’
‘Single’ and ‘Joint’ are the only two
options for indicating marital status for Kansas withholding on
Form K-4. In addition, Notice 07-07 issued by the Kansas Department
of Revenue advises that …..“The Department will be researching
and contacting individual filers who repeatedly underpay or underestimate
Kansas tax liabilities and end up with a balance due on their annual
income tax filing. These individuals will be required to submit
a new Form K-4 with their employer to increase their withholding.”
In order to implement the changes resulting from the issuance
of Form K-4, the SHARP system is being changed to display ‘Joint
(married and spouse does not work)’ for the KS Marital Status
for state withholding in the Tax Data portion of the self-service
View Paycheck for all employees with a marital status of ‘M’
in their State Tax Data information for Kansas. Employees receiving
a paper paycheck will see ‘Joint’ on their paycheck
stub if their KS State Tax Data contains a status of ‘M’.
‘Married’ will continue to be displayed in the self-service
View Paycheck on the paycheck stubs for Federal Tax Data for all
employees with a federal withholding tax marital status of ‘M’.
Employees with a KS State Tax Data marital status of ‘S’
will continue to see ‘Single’ for their KS marital status
in self-service View Paycheck and on the paycheck stub.
The change in the self-service View Paycheck is scheduled to be
implemented on Wednesday, January 23, 2008. The change to the paycheck
stub will be implemented effective with all paychecks issued on
or after January 28, 2008.
PLEASE NOTE: When entering SWT Marital/Tax Status
on the State Tax Data page for KS under “Update Employee Tax
Data”, the only two valid values available for selection are
‘M’ and ‘S’. For all rows effective-dated
on or after January 1, 2008, the description for ‘M’
will display as ‘Joint (married and spouse does not work)’.
If the effective-date is less than January 1, 2008, the description
for ‘M’ will display as ‘Married’. When
adding new effective-dated rows dated after January 1,2008, a marital
status of ‘M’ should only be used for KS when the Allowance
Rate marked on Form K-4 is ‘Joint’.
Agencies should remind employees to review their Kansas tax withholding
to ensure the proper withholding allowance rate and number of allowances
is being used. Employees needing to update their tax withholding
for Kansas will need to submit a completed Form K-4 to their agency
personnel/payroll office for entry into SHARP.
Questions regarding the new Form K-4 or the entry of state withholding
tax data in SHARP should be directed to Sunni Zentner in Payroll
Services in Accounts and Reports at sunni.zenter@da.ks.gov
or by phone at (785) 296-7058.
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