Form Kw-3e - Kansas Employer'S/payor'S Annual Withholding Tax Return

KANSAS

KW-3E

EMPLOYER’S/PAYOR’S ANNUAL

FOR OFFICE USE ONLY

(Rev. 8/00)

WITHHOLDING TAX RETURN

A. Total Kansas

(For use by electronic funds transfer

tax withheld on

W-2/1099

filers only)

B. Total Payments

FEDERAL EMPLOYER ID NUMBER

Total number of W-2’s

TAXPAYER ACCOUNT NUMBER

(from Schedule

and/or federal 1099

on reverse)

Form _____________

C. Overpayment

SIGN

YEAR ENDING

DUE DATE

from

HERE

____________

D. Total

Withholding

Name or address

EMPLOYER’S/PAYOR’S NAME AND ADDRESS

Payments/Credits

change

E. Net Amount

Please print

F. Penalty

changes to the left

(See instructions)

Date

Amended

Additional

Business

Return

G. Interest

Closed

(See instructions)

TOTAL

INSTRUCTIONS FOR COMPLETING FORM KW-3E

PLEASE ENTER YOUR FEDERAL IDENTIFICATION NUMBER IN THE SPACE PROVIDED AT THE TOP OF FORM KW-3E. Every employer who is

currently registered must file, even if no Kansas tax was withheld, a Kansas Employer’s/Payors Annual Withholding Tax Return, Form KW-3E, by the last

day of February of the year following the taxable year. Form KW-3E must accompany Wage and Tax Statements (Form W-2) and/or any federal Form

1099’s containing Kansas withholding. (1099’s without Kansas withholding should be mailed to the Department on federal Form 1096.) An

employer/payor who begins business or withholding during a calendar year must file for that portion of the year in which wages were paid or Kansas income

tax withheld. An employer/payor who discontinues business, or discontinues withholding during a calendar year, must file Form KW-3E within thrity (30) days

after discontinuing business or payment of wages cease.

LINE A: Enter the total Kansas income tax withheld from each employee/payee as indicated on their Form W-2 and/or any Federal 1099 containing

Kansas withholding.

LINE B: Enter the total amount paid for Kansas withholding tax from the completed schedule on the back of Form KW-3E. Enter on the line

provided the total number of W-2 forms and/or applicable federal Form 1099 issued by this employer/payor.

LINE C: Enter any overpayment from last year’s withholding tax payments. This amount should have been indicated as an overpayment on the

prior year’s annual return. Enter the date from which this overpayment is being carried over.

LINE D: Add lines B and C and enter the total on line D. This is the total amount of remittance and/or overpayment applied to withholding tax

for this year. DO NOT include amounts paid for penalties or prior year’s liabilities.

LINE E: Enter the amount of underpayment/overpayment if lines A and D are different amounts.

To avoid penalty and interest, all Kansas income tax withheld from wages paid in the year indicated on Form KW-3E must be paid prior to the

due date of the last withholding tax deposit report for that year.

LINE F: Penalty is due at the rate of 15% on the underpayment if this return is filed and tax paid after the due date and prior to March 1 of the

following year. If filed on or after March 1 following the tax year, penalty is due at 25% through August 31 and 40% if filed on or after

September 1. Multiply the appropriate percentage by the amount on line E.

LINE G: Interest is due at the rate of .75% per month for calendar year 2000 and .833% per month for calendar year 20001, on the underpayment

if filed on or after March 1 following the tax year. Multiply the appropriate percentage by the underpayment amount on line E.

LINE H: Add line E, F and G and enter total on line H. If line H represents an underpayment please include, with the Form KW-3E, a remittance

in the amount of the underpayment. If line H represents an overpayment, this amount must be verified by the Department and the

credit can be used to reduce a liability due on subsequent period(s).

Sign, date and mail your Kansas Employer’s/Payor’s Withholding Tax Return (Form KW-3E), the Wage and Tax Statements (Form W-2) and any

applicable Federal 1099 forms to: Withholding Tax, Kansas Department of Revenue, 915 SW Harrison St., Topeka, KS 66625-1000.

Form Kw-3e - Kansas Employer'S/payor'S Annual Withholding Tax Return - 2000

Related Articles

Related forms

Related Categories