Kansas Form KW-5, the Withholding Tax Deposit Report, is how employers report and remit the Kansas income tax they withheld from employee wages during a given reporting period. You file one KW-5 for every period the Department of Revenue has assigned you, even if you withheld nothing, and each form takes only six lines of entries. Submit it through the Kansas Customer Service Center at kdor.ks.gov or by mail with a check.
When Your KW-5 Is Due
Your filing frequency depends on how much Kansas income tax you withheld the prior calendar year, and the Department of Revenue assigns you a tier each year based on that total.1Kansas Department of Revenue. Frequently Asked Questions Filing Frequency Changes
- Annual filers ($0 to $200): one KW-5 due January 25 of the following year.
- Quarterly ($200.01 to $1,200): due the 25th of the month after the quarter ends.
- Monthly ($1,200.01 to $8,000): due the 15th of the following month.
- Semi-monthly ($8,000.01 to $100,000): due the 10th and 25th of the month after each half-month period.
- Quad-monthly (over $100,000): due within three banking days of the 7th, 15th, 21st, and last day of each month.2Kansas Department of Revenue. KW-100 Kansas Withholding Tax Guide
When a due date falls on a weekend or state holiday, it moves to the next business day. If your withholding rises sharply mid-year, you may need to move up to a more frequent tier before the Department’s annual review catches it.
What to Have Ready
Before opening the form, gather:
- Your Kansas Employer Identification Number, assigned when you registered your withholding account through the Customer Service Center.
- The start and end dates of the reporting period you are filing for.
- The total Kansas income tax withheld from all employees during that period, pulled from your payroll records.
- Any credit memo the Department issued for an overpayment in a prior period.
Confirm that the business name, address, and EIN at the top of the form match what the Department has on record. A minor mismatch can hold up processing while an analyst reconciles the payment to your account.
Completing the Six Lines
The KW-5 itself is short.3Kansas Department of Revenue. Withholding Tax Deposit Report (KW-5)
- Line 1, Tax withheld: the total Kansas income tax withheld during the reporting period. Enter zero if you withheld nothing; you still file the report.
- Line 2, Prior-period credit: any credit or overpayment carried forward from an earlier period. Note the filing period that generated the credit and attach a copy of your credit memo if one was issued.
- Line 3, Net tax due: Line 1 minus Line 2.
- Line 4, Penalty: the late-filing or late-payment penalty if you are filing after the due date (see rates below). Enter zero if you are on time.
- Line 5, Interest: applies if you are filing after February 1 of the following year. The rate changes annually and is posted at ksrevenue.gov.
- Line 6, Total due: Lines 3, 4, and 5 added together.
How to File and Pay
The Kansas Customer Service Center at kdor.ks.gov is the fastest path. Log in, open your withholding tax account, enter the period dates and amount, and submit. The portal returns a confirmation number, which you should save. Electronic filings process in near real time.
The Department accepts ACH debit at no charge through its online payment portal and also accepts credit cards.4Kansas Department of Revenue. Make a Tax Payment If you file on paper, mail the KW-5 with a check or money order payable to the Kansas Department of Revenue, with your EIN written on the check, to:
Kansas Department of Revenue — Withholding Tax
PO Box 3506
Topeka, KS 66625-35065Kansas Department of Revenue. Business Mailing Addresses
Paper submissions can take seven to ten business days to post, so if a deadline is near, filing electronically avoids postmark disputes.
Zero-Withholding Periods
You must file a KW-5 for every assigned period, even one in which no wages were paid and no tax was withheld. Enter zero on Line 1, sign, and submit. Skipping a zero-dollar report can trigger a delinquency notice and, eventually, an estimated assessment from the Department.
Late-Filing Penalties
Penalties climb with how long a deposit is overdue:6Kansas Department of Revenue. Penalty and Interest
- 1 to 5 days late: 2% of the underpayment.
- 6 to 15 days late: 5%.
- More than 15 days late: 10%.
- More than 15 days late, with the balance still unpaid 10 days after the Department issues a notice: 15%.
On top of those rates, the Department adds 1% per month on any unpaid balance, up to 24%. Ignoring a written demand for a delinquent return for more than 20 days can add a separate 50% penalty. Interest runs from the original due date at the rate the Department publishes each year. A deposit filed two days late costs 2%; the same deposit left for a month and a half after a notice can exceed 20% in combined penalties and interest. Filing on time with a partial payment is better than waiting until you can pay in full.
Fixing a KW-5 You Already Filed
If you underpaid or overpaid, file a new KW-5 for the same period and check one of the two boxes at the top of the form:
- Additional Return, when you underpaid: enter the additional amount on Line 1.
- Amended Return, when you overpaid and cannot recapture the overpayment or apply it to a later period in the same calendar year: enter the corrected total on Line 1.
If you catch an overpayment early, you can usually offset it against your next deposit within the same calendar year instead of amending. Once the year closes, the amended return is your only route.
Year-End Reconciliation on Form KW-3
Your KW-5 deposits get reconciled each January on Form KW-3, the Kansas Annual Withholding Tax Return, which is due January 31.7Kansas Department of Revenue. KW-3 Annual Withholding Tax Return and Instructions The KW-3 compares the total Kansas withholding shown on your W-2s and any 1099s reflecting Kansas withholding against the total you actually deposited on your KW-5s. If Line A (total per W-2s and 1099s) and Line D (total deposited plus credits) do not match, the difference goes on Line E. An underpayment means filing an additional KW-5 for the period of the shortfall and submitting it with the KW-3 and W-2/1099 copies. An overpayment goes on Line H, and the Department will either apply the excess to future periods or issue a refund. Deposits that do not tie to your W-2 totals mean either a bill or a delayed refund while the Department reconciles the discrepancy.