Frequently Asked Questions About Withholding
Refunds are only issued on closed accounts. However, a credit memo can be obtained by amending your return. To amend a period, please complete a KW-5 for that period with the corrected figures. Be sure to place an X in the box marked Amended Return.
If there is no withholding to report for a specific filing period, do I still need to file a return?
The Kansas Department of Revenue annually reviews the reporting history of each Kansas business tax customer to ensure their filing frequency is within statutory guidelines. This filing frequency determination applies to both sales tax (K.S.A. 79-3607). A notice of proposed filing frequency changes is mailed to the affected customers prior to Jan. 1st.
Filing frequency is based on the amount of tax liability incurred during the preceeding calendar year. If there is no previous filing history the filing frequency is based on estimated filing. The department is authorized to modify the filing schedule for any business when the current schedule is inaccurate.
|Annual Tax Liability||Filing Frequency||Return Due Date|
|$0 - $400||Annual||On or before January 25th ofthe following year.|
|$400.01—$4,000||Quarterly||On or before the 25th of themonth following the end of the calendar quarter— April 25,July 25, October 25, January 25.|
|$4,000.01—$40,000||Monthly (Seasonal)||On or before the 25th of the following month (e.g., a March return is due by April 25).|
|$40,000.01 and over||Pre-paid Monthly||First 15 days liability is due on or before the 25th of that month.|
|Annual Amount Withheld||Filing Frequency||Reporting Period||Return Due Date|
|$0 - $200||Annual||Jan - Dec||January 25 of the following year|
|$200.01 - $1200||Quarterly||Three months||25th of the month following the close of the quarter|
|$1200.01 - $8,000||Monthly||Each month||15th day of the month following the reporting period|
|$8,000.01 - $100,000||Semi-Monthly||1st to the 15th||25 of the same month|
|$8,000.01 - $100,000||Semi-Monthly||16th to the last day of each month||10th of the next month|
|$100,000.01 and above||Quad-Monthly||Within three banking days of the 7th, 15th, 21st and the last day of the month||Electronic funds transfer payment required|