Frequently Asked Questions - Filing Frequency Changes (Instructions)- Kansas Department Of Revenue
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1Frequently Asked Questions
Filing Frequency Changes
Why is my filing frequency being changed?
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) and withholding tax (K.S.A. 79-3298). A notice of proposed
filing frequency changes is mailed to the affected customers prior to January 1st.
Filing frequency is based on the amount of tax liability incurred during the preceding 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.
What are the filing frequency statutory guidelines for sales tax and withholding tax?
Sales Tax:
Annual Tax Liability
Filing Frequency
Return Due Date
$0 - $80
Annual
January 25th of the following year
$80.01 - $3,200
Quarterly
25th of the month following the end of the calendar quarter-April 25,
July 25, October 25, January 25
$3,200.01 - $32,000
Monthly (Seasonal)
25th of the following month – a January return is due by February 25
$32,000.01 and above
Pre-paid Monthly
First 15 day’s of the current months’ liability is due on or before the 25th
of that month
Withholding Tax:
Annual Amount
Filing
Reporting Period
Return Due Date
Withheld
Frequency
$0 - $200
Annual
Jan – Dec
January 25 of the following year
$200.01 - $1,200
Quarterly
Three months
25th of the month following the close of the quarter
$1,200.01 - $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
25th of the same month
______________
___________________
16th to last day of each
10th of the next month
month
$100,000.01 and
Quad Monthly
Within three banking
Electronic Funds Transfer payment required
above
days of the 7th, 15th,
21st and last day of the
month
When will my filing frequency change go into effect?
Changes take effect January 1 of the upcoming year.
What if I have questions about my filing frequency or about my tax filing?
For tax assistance call 1-785-368-8222.
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