Module 1 - Section 2
Kansas Withholding Tax Guide, Publication KW-100
Section 2 will follow the same format as Section 1. You will see a question, above which is a link to the reference material related to that question. A careful review of the material will give you the answer to the question. This format will let you immediately apply the information by answering a question or questions from the material you just read. If your answer is correct you will be forwarded to the next topic. If your answer is incorrect, you will be able to review the information again and given another opportunity to answer the question, except for questions requiring “true” or “false” answers.
If during the training you need to stop for a while, just click on QUIT TEST and you will be able to start where you left off when you resume the training.
The Kansas Withholding Tax Guide, Publication KW-100 (Rev. 9/05) is a general guide that is intended to aid you in understanding your responsibilities for Kansas income tax withholding. Publication KW-100 explains how to report and pay Kansas withholding tax; provides withholding tables to use in calculating the amount of Kansas tax to withhold from each employee; and will provide you with the requirements set-forth for employers in Kansas.
Like the federal government, the State of Kansas has also established certain reporting requirements for employers. This is applicable when you pay employee wages from which you withhold State tax and when you pay State Unemployment wages or SUTA wages. When you apply for your Kansas tax account number, you will be notified of your filing frequency for paying the withholding tax that you have withheld from your employees wages. You will also receive a coupon book in the mail issued by the Kansas Department of Revenue with your reporting coupon’s to use for each filing period, form KW-5 and copies of form KW-3 for your annual withholding tax return.