Form Kw-3 - Employer'S/payor'S Annual Withholding Tax Return (Page 2 of 2) in pdf

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

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

LINE E: Compare lines A and D. If lines A and D are not the same amount, enter the amount of underpayment or overpayment on line E.

Underpayment (line D is less than line A): Complete a KW-5, Withholding Deposit Report, for the filing period(s) of the

underpayment, and submit with your payment, KW-3 and W-2/1099 forms. If you use a KW-5 to report the

underpayment, penalty and interest, do not complete lines F, G or H of the KW-3. If KW-5’s are not available, complete

lines F, G and H of the KW-3.

Overpayment (line D is more than line A): Enter the amount of overpayment on line E and again on line H.

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

or after September 1. Multiply the appropriate percentage by the amount on line E. Information regarding the current or prior

penalty rates can be obtained from our web site:

LINE G: Interest is due at the rate of .75% per month for calendar year 2000 and .833% per month for calendar year 2001, on the under-

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

Information regarding the current or prior interest rates can be obtained from our web site:

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

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

Department of Revenue before the credit can be used to reduce a liability on subsequent period(s).

Sign, date and mail your Form KW-3, along with the state copy of the Wage and Tax Statement (Form W-2) and any applicable

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

WITHHOLDING PAYMENTS BY FILING PERIODS

SEMI-MONTHLY: Enter on lines 1 through 24 the amount paid for Kansas withholding tax for each Semi-Monthly filing period.

(1) Jan. 1 - 15

(7) Apr. 1 - 15

(13) Jul. 1 - 15

(19) Oct. 1 - 15

(2) Jan. 16 - 31

(8) Apr. 16 - 30

(14) Jul. 16 - 31

(20) Oct. 16 - 31

(3) Feb. 1 - 15

(9) May 1 - 15

(15) Aug. 1 - 15

(21) Nov. 1 - 15

(4) Feb. 16 - 28

(10) May 16 - 31

(16) Aug. 16 - 31

(22) Nov. 16 - 30

(5) Mar. 1 - 15

(11) Jun. 1 - 15

(17) Sep. 1 - 15

(23) Dec. 1 - 15

(6) Mar. 16 - 31

(12) Jun. 16 - 30

(18) Sep. 16 - 30

(24) Dec. 16 - 31

TOTAL PAYMENTS: (Add lines 1 through 24 and enter this total on line B, front of KW-3)

MONTHLY: Enter on lines 1 through 12 the amount paid for Kansas withholding tax for each Monthly filing period.

(1) January

(4) April

(7) July

(10) October

(2) February

(5) May

(8) August

(11) November

(3) March

(6) June

(9) September

(12) December

TOTAL PAYMENTS: (Add lines 1 through 12 and enter this total on line B, front of KW-3)

QUARTERLY: Enter on lines 1 through 4 the amount paid for Kansas withholding tax for each Quarterly filing period.

(1) January 1 -

(2) April 1 -

(3) July 1 -

(4) October 1 -

March 31

June 30

Sept. 30

Dec. 31

TOTAL PAYMENTS: (Add lines 1 through 4 and enter this total on line B, front of KW-3)

Form Kw-3 - Employer'S/payor'S Annual Withholding Tax Return Page 2

Related Articles

Related forms

Related Categories