Private Letter Ruling

Ruling Number:P-2016-005
Tax Type:Withholding and Declaration of Estimated Tax
Brief Description:Rounding of Kansas Withholding Tax
Keywords:
Effective Date:08/15/2016
Approval Date:08/15/2016



Body:

August 15, 2016


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Re: Kansas Income Tax

Dear XXXXX

Your correspondence of August 5, 2016, has been referred to me for response. Thank you for your inquiry.

By your e-mail you have requested our advice regarding Kansas income tax. Specifically, your e-mail states:
In response to your inquiry, please be advised the answer to your question is “yes”. Employers who are using the percentage method to calculate the amount of tax to be withheld and remitted on behalf of their employees may round the amount to be withheld and remitted to the nearest whole dollar. As you seem to know, the Kansas Withholding Tax Booklet (Rev 10-15) states, on page 6:



I trust this information is of assistance. If I can be of further service, please feel free to contact me.


JW:jw

NOTE: This opinion letter is based solely on the facts provided in your request for advice. If material facts or information were not disclosed this letter is null and void. This letter will be revoked without further action by the Department if the statutes, administrative regulations, published revenue rulings, or court decisions that materially affect this opinion are changed.



Date Composed: 09/16/2016 Date Modified: 09/16/2016