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Ezel / Tax Rulings / KS
KS Notice 07-07 Individual Income Tax; Withholding and Declaration of Estimated Tax 2007-09-05

Who had to use Kansas's new Form K-4 for state income-tax withholding after January 1, 2008?

Short answer: Employees hired after January 1, 2008 had to use Kansas Form K-4 instead of relying on the federal W-4 for state withholding. Employees hired before that date did not need a K-4 unless they chose to adjust Kansas withholding after January 1, 2008. The Department also said it would identify filers who repeatedly underpaid Kansas tax and ended with an annual balance due; those individuals could be required to submit a new K-4 to their employer to increase withholding.

Apply this to your situation

This page answers the general question as of 2007. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2007
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. It does not have the force of law and reflects the withholding forms and Department procedures applicable when published; later forms or guidance may change the result. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Kansas developed Form K-4, Employee Withholding Allowance Certificate, because state and federal withholding policies differed. The new Kansas form replaced the state's prior practice of accepting federal Form W-4 to calculate Kansas employer withholding.

The transition rules were:

  • Employees hired after January 1, 2008 had to use Form K-4.
  • Employees hired before January 1, 2008 did not have to complete it unless they wanted to adjust Kansas withholding after that date.
  • The Department planned to contact people who repeatedly underpaid or underestimated Kansas tax and finished the year with a balance due. Those individuals could be required to submit a new K-4 to their employer to increase withholding.

What this means for you

Kansas employers

Use Form K-4 for employees hired after the January 1, 2008 transition date and for existing employees who later request a Kansas withholding adjustment.

Employees

An older federal W-4 could remain in place for a pre-2008 hire who made no Kansas change. But adjusting Kansas withholding after the transition required the state K-4, and repeated underpayment could lead the Department to require an increased-withholding form.

Common questions

Q: Did every existing employee need a new K-4 in 2008?
A: No. Employees hired before January 1, 2008 needed it only if they wanted to adjust Kansas withholding, unless the Department required one after repeated underpayment.

Q: What about employees hired after January 1, 2008?
A: They had to use the Kansas K-4.

Q: Why did Kansas create a separate form?
A: Because state and federal withholding policies differed.

Citations and references

Forms and statutes: The notice identifies Kansas Form K-4 and federal Form W-4 but does not cite a specific statute or regulation by number.

Subject

New K-4 Form for State Withholding

Source

Original ruling text

Notice
Notice Number: 07-07
Tax Type: Individual Income Tax; Withholding and Declaration of Estimated Tax
Brief Description: New K-4 Form for State Withholding
Keywords:
Approval Date: 09/05/2007

Body:
KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY AND RESEARCH

                                                NOTICE 07-07

                                    New K-4 Form For State Withholding

Generally

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

New Form and Effective Date

The new State form is Form K-4 (Employee Withholding Allowance Certificate). It will be released this fall (2007).
Form K-4 will not be used until after January 1, 2008.

Who Will Be Affected

Employees hired after January 1, 2008 must use the new Form K-4.

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

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. The IRS, and the State of
Kansas has 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 Form
K-4. Notifications to professional tax preparation organizations and Kansas employers will be published in the
coming weeks.

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

Page 2

                                             Fax: 785-291-3614

Date Composed: 09/05/2007 Date Modified: 09/05/2007

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