Notice

Notice Number:17-10
Tax Type:Withholding and Declaration of Estimated Tax
Brief Description:Notice 17-10 Withholding Tax Due Date Changes
Keywords:Notice 17-10 Witholding Tax Due Date Changes
Effective Date:07/01/2017
Approval Date:07/01/2017


Body:

Tax Policy Group
915 SW Harrison St
Topeka KS 66612-1588
Phone: 785-296-3081
FAX: 785-296-7928
www.ksrevenue.org
Samuel M. Williams, Secretary
Department of Revenue
Sam Brownback, Governor


Notice 17-10

Withholding Tax Due Date Changes
(July 1, 2017)

During the 2017 Legislative Session House Bill 2212 was passed and signed into law. Section 6 of the Bill amends K.S.A. 79-3298 to advance the date by which those deducting and withholding tax must file a return with the Department of Revenue from the last day of February to January 31st. Section 7 of the Bill amends K.S.A. 79-3299 to advance the date by which those deducting and withholding tax must provide statements of the amount withheld to employees or payees from the last day of February to January 31st.

K.S.A. 79-3298 establishes due dates for those deducting and withholding tax to remit the tax, and to filing returns with the Department of Revenue. Subsection (c) of the statute establishes the due date for filing a return. As amended, this subsection now provides:
K.S.A. 79-3299 requires those deducting and withholding tax to provide a statement of the amount of wages or payments other than wages subject to Kansas income tax paid during the preceding year, the total amount of tax withheld, and any other required information, to employees or payees. Subsection (a) of the statute establishes the due date for providing these statements. As amended, this subsection now provides:
The effect of the amendments is that Form KW-3, Annual Kansas Withholding Tax Return, for tax year 2017 will be due January 31, 2018. All W-2s and 1099s for tax year 2017 must also be submitted to the Department of Revenue by January 31, 2018.

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614


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Date Composed: 06/29/2017 Date Modified: 06/29/2017