When are Kansas withholding returns and W-2s and 1099s due after House Bill 2212?

Plain-English summary

Kansas Notice 17-10 explains that House Bill 2212 (2017) advanced two Kansas withholding tax deadlines from the last day of February to January 31.

The two changes.

• Section 6 amended K.S.A. 79-3298 to move the date by which employers and payers who deduct and withhold tax must file their annual return with the Department to January 31 of the following year.
• Section 7 amended K.S.A. 79-3299 to move the date by which they must provide wage-and-withholding statements to employees/payees -- and file copies with the Division of Taxation -- to January 31.

The practical effect. Form KW-3 (Annual Kansas Withholding Tax Return) for tax year 2017 is due January 31, 2018, and all W-2s and 1099s for tax year 2017 must also be submitted to the Department by January 31, 2018.

Electronic filing. An employer or payer filing statements for 51 or more employees or payees must file by electronic means, unless the Secretary permits otherwise for hardship.

What this means for you

Employers and payers

• File Form KW-3 and submit all W-2s and 1099s to the Department by January 31 (for 2017, by January 31, 2018) -- about a month earlier than before.
• If you report for 51 or more employees or payees, file electronically unless granted a hardship exception.

Employees and payees

• You should receive your wage-and-withholding statement by January 31.

Common questions

What is the new deadline? January 31 (moved up from the last day of February).

Which forms are affected? The annual withholding return (Form KW-3) and W-2s and 1099s.

When is the 2017 filing due? January 31, 2018.

Do I have to file electronically? Yes, if you file statements for 51 or more employees or payees (absent a hardship exception).

Citations and references

• House Bill 2212 (2017), Section 6 -- amended K.S.A. 79-3298 to move the annual withholding return filing date to January 31.
• House Bill 2212 (2017), Section 7 -- amended K.S.A. 79-3299 to move the employee/payee statement date to January 31.
• Form KW-3 and all W-2s/1099s for 2017 due January 31, 2018; electronic filing required for 51 or more statements.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 17-10

Original ruling text

Tax Policy Group Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 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:

        (c) Every employer, payer, person or organization deducting and withholding tax
  and making remittances pursuant to subsection (a) shall file a return on a form or in the
  format and shall file in the manner prescribed by the director, including electronic
  filing, for each calendar year on or before the last day of February January 31 of the
  following year.

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:

        (a) Every employer, payer, person or organization deducting and withholding tax,
  on or before January 31 of each year, shall prepare a statement for each employee or
  payee on a form prescribed by the director stating 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, if any, from such wages or payments other than wages by the
  employer, payer, person or organization pursuant to this act and such other information
  as may be prescribed by the director. One copy of such statement shall be filed by the
  employer, payer, person or organization with the division of taxation on or before the
  last day of February January 31 of each year. Except as otherwise provided, if the
  employer, payer, person or organization files statements which report such withholding
  information for 51 or more employees or payees, the statements shall be filed by
  electronic means. If filing such statements by electronic means would be a hardship for
  any such employer, payer, person or organization, the secretary may permit such
  statements to be filed other than by electronic means. Two copies of such statement

 shall be given to the employee or payee concerned, one of which will be filed by the
 employee or payee with the tax return required by this chapter.

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
                                Fax: 785-291-3614