Why did Kansas update its 2024 withholding tax tables, and should I change my K-4?

Plain-English summary

Kansas Notice 24-06 explains that the Department of Revenue updated its withholding tax tables after 2024 Special Session Senate Bill 1 changed the individual income tax for tax year 2024. Senate Bill 1 changed the tax rates (Section 16, K.S.A. 79-32,110), increased the standard deduction (Section 19, K.S.A. 79-32,119), and increased the personal exemption (Section 20, K.S.A. 79-32,121). (Those individual income tax changes are described in Notice 24-08.)

Kansas law requires the Secretary of Revenue to prepare withholding tables that approximate an employee's annual tax liability. To match the new law, the Department revised the withholding tables for tax year 2024 and after; they are posted at ksrevenue.org/forms-btwh.html.

Because the rates changed in the middle of the year, an employee whose paychecks used the first-half tables and then the revised second-half tables may have too much income tax withheld for 2024. That can mean a refund, or a larger refund, at filing.

What this means for you

Employees

• Your take-home pay in the second half of 2024 reflects the lower revised withholding tables.
• If more was withheld in the first half of the year than the new law requires, you may get a refund (or a bigger one) when you file your 2024 return.
• If you would rather reduce your second-half withholding to offset the higher first-half amount, file a new Form K-4 with your employer. If you do this, adjust your withholding again at the start of 2025 so you don't under-withhold for that year.
• Because every taxpayer's situation is different, review yours and ask a tax preparer if you have questions.

Employers

• Use the updated 2024 withholding tables (ksrevenue.org/forms-btwh.html) for the new rates, standard deduction, and personal exemption.
• Honor a new Form K-4 an employee submits to adjust their withholding.

Common questions

Why were the withholding tables changed? To reflect the 2024 income tax rate cuts, higher standard deduction, and higher personal exemption enacted by Senate Bill 1.

Will I get a refund? Possibly. Because the rates dropped mid-year, more may have been withheld early in the year than the new law requires, which can increase your refund.

Can I lower my withholding for the rest of the year? Yes -- file a new Form K-4 with your employer, then readjust at the start of 2025.

Where are the updated tables? At ksrevenue.org/forms-btwh.html.

Citations and references

• Senate Bill 1 (2024 Special Session) -- changed the 2024 income tax rates, standard deduction, and personal exemption that the tables reflect.
• K.S.A. 79-32,110 -- individual income tax rates.
• K.S.A. 79-32,119 -- standard deduction.
• K.S.A. 79-32,121 -- personal exemption.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 24-06

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                       NOTICE 24-06

                          WITHHOLDING TAX TABLES UPDATED
                                       (JULY 17, 2024)

  During the 2024 Special Legislative Session, Senate Bill 1 was passed and signed into law.

Section 16 of the Bill amended K.S.A. 79-32,110 to change the individual income tax rates, Section
19 of the Bill amended K.S.A. 79-32,119 to increase the standard deduction for individuals, and
Section 20 of the Bill amended K.S.A. 79-32,121 to increase the amount of the allowable personal
exemption for individuals filing Kansas income tax returns. All changes are effective for tax year
2024.

  Under Kansas law the Secretary of Revenue is required to prepare tables, and/or to prescribe

schedules or rates, for withholding tax that will approximate an employee's annual tax liability
during a calendar year. In recognition of this requirement, the Department has updated the
withholding tax tables to reflect the new tax rates, higher standard deduction, and higher personal
exemption amount for tax years 2024, and all tax years thereafter. These tables are available
through the Department's website at:

                            https://ksrevenue.org/forms-btwh.html

   Because the income tax rates for tax year 2024 are changing mid-year, many employees

whose withholding is based on the withholding tax tables used for the first half of the year and on
the revised withholding tax tables to be used for second half of the year may have too much income
tax withheld for the year. This may result in a refund, or larger refund, when filing the 2024
income tax return. If the employee wishes to reduce the amount of withholding for the second half
of the year to offset the higher amount withheld during the first half of the year, they can do so by
completing a new K-4 and providing it to their employer. Any employee who does this should
make sure to adjust their withholding at the start of next year, so they do not under withhold for
tax year 2025.

  While using the 2024 withholding rate tables will make the necessary adjustments to most

wage earners withholding, every taxpayer is different. As a result, the Department encourages all
wage earners to review their personal tax situation, and to discuss any questions with their tax
preparer or tax professional.

                               TAXPAYER ASSISTANCE

 Additional copies of this notice, forms or publications are available from our website,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                            Taxpayer Assistance Center
                           Kansas Department of Revenue
                           Scott Office Building, 1st Floor
                                  120 SE 10th Ave
                                   P. O. Box 3506
                              Topeka, KS 66601-3506
                                Phone: 785-368-8222
                                 Fax: 785-291-3614