KW-100 Kansas Withholding Tax Guide

Withholding Tax Guide NEW WITHHOLDING TAX RATES for wages paid on or after July 1, 2024 KW-100 (Rev. 10-24)

If there is a conflict between the law and information found in this publication, the law remains the final authority. Under no circumstances should the contents of this publication be used to set or sustain a technical legal position. A library of current policy information is also available on the Kansas Department of Revenue's website at: ksrevenue.gov

# TABLE OF CONTENTS

INTRODUCTION TO KANSAS WITHHOLDING TAX .... 3 Who Must Withhold Kansas Income Tax? Who are Employees/Payees? Sole Proprietors and Partners PAYMENTS SUBJECT TO KANSAS WITHHOLDING ..3 Wages Supplemental Wages Fringe Benefits Cafeteria, 401K, and Profit-Sharing Plans Payments Other Than Wages Pensions, Annuities & Deferred Income Interest and Dividends Lottery and Gambling Winnings WITHHOLDING REGISTRATION ...................................4 Who Must Register How and When to Register Your Kansas Tax Account Number Your Registration Certificate HOW TO WITHHOLD KANSAS TAX .............................5 Kansas Withholding Allowance Certificate Additional Kansas Withholding Exclusion from Kansas Withholding How to Compute Kansas Withholding Sample Withholding Computations SPECIFIC WITHHOLDING SITUATIONS ...................... 7 Kansas Residents Nonresidents of Kansas Employees of Interstate Carriers Entertainers and Athletes Gambling Winnings Management and Consulting Fees Nonresident Aliens Other Miscellaneous Payments Supplemental Wages KANSAS CUSTOMER SERVICE CENTER ................... 8 File, Pay and Make Updates Electronically What Can I Do Electronically Requirements to File and Pay Pay by Credit Card Wire Transfers Record Keeping Filing Frequencies and Due Dates Completing a KW-5 Deposit Report Correcting a KW-5 Deposit Report ANNUAL RETURNS AND FORMS .............................. 12 Completing a Withholding Tax Return (KW-3) Wage and Tax Statements (W-2) Annual Information Returns (1099 and 1096) ADDITIONAL INFORMATION ......................................13 When Returns are Late Employer/Payer and Officer Liability About Our Billing Process Reporting Business Changes Changing Your Filing Frequency Closing Your Withholding Account When in Doubt… OTHER REQUIREMENTS AND RESOURCES ........... 15 Federal Requirements Kansas Requirements Business Resource Directory TABLES FOR PERCENTAGE METHOD ..................19 WAGE BRACKET TABLES .......................................21 TAXPAYER ASSISTANCE .......................BACK COVER During the 2024 Special Legislative Session, Senate Bill 1 was passed and signed into law. The Bill changed the individual income tax rates, increased the standard deduction for individuals, and increased the amount of the allowable personal exemption for individuals filing Kansas income tax returns. All changes are effective for tax year 2024. Because the income tax rates for tax year 2024 are changing mid-year, it is recommended employees review their Kansas withholding to ensure the amount withheld from wages approximates the employee's expected income tax liability. It is also recommended that employees review their Kansas tax withholding for tax year 2025. See Notice 24.08.

# INTRODUCTION TO KANSAS WITHHOLDING TAX

Kansas has a state income tax on personal income. Kansas withholding tax is the money that is required to be withheld from wages and other taxable payments to help prepay the Kansas income tax of the recipient. An employer or payer pays no part of this tax, but is responsible for deducting it from wages or taxable payments made to an employee or payee. The employer or payer holds the tax in trust for the state, and then remits these funds to the Kansas Department of Revenue on a regular basis. NOTE: Requirements for income tax withholding generally apply to both employers and payers. Throughout this publication, we may use the term "employer" to denote either an employer or a payer, and the term "employee" to mean either an employee or payee.

# WHO MUST WITHHOLD KANSAS INCOME TAX

As a general rule, every Kansas employer or payer who is required to withhold federal income tax according to the Internal Revenue Code must also withhold Kansas income tax.

# EMPLOYERS

Kansas law defines an employer as any person, firm, partnership, limited liability company, corporation, association, trust, fiduciary or any other organization: • who qualifies as an employer for federal income tax withholding purposes; • who maintains an office, transacts business, or derives any income from sources within the state of Kansas (whether or not the paying agency is in Kansas); • for whom an individual performs or performed services of any nature as the employee of such employer; and, • who has control of the payment of wages for such services or is the officer, agent or employee of the person having control of the payment of wages. A professional employer organization (PEO) is considered to be an employer for the purpose of withholding Kansas income tax from its assigned workers. A PEO is anyone engaged in providing, or representing itself as providing, the services of employees in accordance with one or more professional employer arrangements.

# PAYERS

A payer is any person or organization, other than an employer, who makes a payment other than wages, or a payment of a pension, annuity or deferred income that is taxable under the Kansas income tax act. Kansas income tax withholding is required on payments other than wages (defined on page 4) that are made by payers to payees. Payers include trustees of pension funds and gambling establishments. IMPORTANT: Even though the employer or payer itself may not be subject to Kansas income tax (such as governmental agencies or nonprofit religious, educational, or charitable institutions), the employer or payer is still required to withhold income tax from payments made to its employees or payees. WHO ARE EMPLOYEES/PAYEES

# EMPLOYEES

For Kansas withholding tax purposes an employee is either:

1. a resident of Kansas performing services either inside or outside of Kansas; or, 2) a nonresident of Kansas performing services within the state of Kansas.

Employers in other states are required to withhold Kansas income tax when the employee is a Kansas resident or when wages paid are for services performed in Kansas. Although an individual may be allowed considerable discretion and freedom of action, that person is considered an employee as long as the employer has the legal right to control what will be done, how it will be done, and the result of the services performed. If you have questions about whether an individual performing services for you is your employee (you are responsible for the payroll taxes on the wages paid) or is an independent contractor (the individual is responsible for taxes on the income), contact the Internal Revenue Service (IRS) or the Kansas Department of Labor in determining how to classify a worker. IMPORTANT: Penalties may be imposed on persons who knowingly and intentionally mis-classify an employee as an independent contractor and fail to report state income tax withholding or unemployment insurance contributions.

# PAYEES

A payee is any person or organization who receives a payment other than wages, or payment of a pension, annuity or deferred income which is subject to Kansas withholding. Examples include: 1) Kansas residents receiving a taxable non-wage payment, or a taxable pension, annuity or other deferred income; and, 2) nonresident individuals or organizations receiving a management/consulting fee. See the Payments Subject to Kansas Withholding section that follows for the types of payments subject to withholding tax. For examples of how to calculate Kansas withholding on taxable payments, see pages 5 through 8. SOLE PROPRIETORS and PARTNERS If you are a sole proprietor or a partner in a partnership, you are not considered to be an employee of your business, and therefore will not withhold income tax on your compensation. Instead you will make quarterly estimated income tax payments to prepay your state income tax liability on taxable income. Visit our website ( ksrevenue.gov) for more information about these payments.

# PAYMENTS SUBJECT TO KANSAS WITHHOLDING TAX

As a general rule, i f federal income tax withholding is required on the payment, Kansas withholding is also required. If federal withholding is voluntary, Kansas withholding is generally voluntary as well. WAGES Wages are all payments, whether in cash or other form, paid by an employer to an employee for services performed. If the payment is a wage as defined by section 3401(a) of the federal internal revenue code, it is subject to Kansas income tax withholding when 1) the recipient is a resident of Kansas OR the services were performed in Kansas; and, 2) the payment is subject to federal income tax withholding. Exception: Wages paid to an individual who performs services as an "extra" in connection with any phase of a motion picture or television

production or commercial for less than 14 days during any calendar year are not subject to Kansas withholding tax. An "extra" is an individual who pantomimes in the background, adds atmosphere and performs such actions without speaking.

# SUPPLEMENTAL WAGES

Supplemental wages are compensation paid to an employee in addition to the employee's regular wage. They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, and back pay. Kansas withholding is required on all supplemental wage payments. How you calculate the Kansas withholding depends on how the payment is made; see page 8, Supplemental Wages.

# FRINGE BENEFITS

In general, any fringe benefit that is included in an employee's gross income and subject to federal withholding tax is also subject to Kansas withholding tax. Fringe benefits include cars and flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on goods or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. CAFETERIA, 401K, and PROFIT SHARING PLANS Kansas law requires withholding on wages. If your cafeteria, 401K, profit sharing, or other employee plan is considered to be wages by the federal government and federal income tax withholding is required, Kansas withholding is also required.

# PAYMENTS OTHER THAN WAGES

Kansas withholding is required on these taxable payments other than wages when federal withholding is required [K.S.A. 79-3295]. Any determination by the IRS that relieves a payer from withholding on these payments also will apply for Kansas income tax withholding purposes. • Any supplemental unemployment compensation, annuity or sick pay • Payments made pursuant to a voluntary withholding agreement • Gambling winnings • Taxable payments of Indian casino profits • Payments of any vehicle fringe benefit

# MANAGEMENT AND CONSULTING FEES

Kansas requires withholding on management and consulting fees paid in the ordinary course of a trade, business or other for profit venture to a nonresident of Kansas performing these services in Kansas (i.e., earning taxable Kansas source income). The requirement to withhold Kansas tax on these fees does not apply to individuals, governmental or nonprofit entities, since they are not for-profit ventures. See the sample calculation on page 8. PENSIONS, ANNUITIES and OTHER DEFERRED

# INCOME

Kansas withholding may also apply to pensions, annuities or deferred income paid to a Kansas resident. To be subject to withholding, the payment must be taxable under the Kansas income tax act and be: 1) periodic payments of pensions, annuities and other deferred income; or, 2) nonperiodic distributions of pensions, annuities and other deferred income; or, eligible rollover distributions of pensions, annuities and other deferred income. NOTE: Kansas withholding is required only when federal withholding is required. If federal withholding is voluntary on these payments, Kansas withholding is also voluntary. EXAMPLE: You are a payer of a taxable pension on which federal withholding is not required; however, the Kansas resident payee elects to have federal withholding deducted from that pension. Since the federal withholding is voluntary, Kansas withholding is also voluntary. Kansas withholding on deferred compensation plans follows federal withholding rules. Contributions to a deferred compensation plan are generally not subject to withholding. However, if federal withholding is required on a taxable distribution from a deferred compensation plan, Kansas withholding is also required. INTEREST and DIVIDENDS Federal law requires back-up withholding on interest and dividend income in some situations. Kansas law does not contain a similar provision, therefore there is no Kansas withholding on interest and dividend income. LOTTERY and GAMBLING WINNINGS Kansas income tax must be withheld from prizes paid by a Kansas-based lottery, casino or pari-mutuel wagering establishment when federal withholding is required. How to withhold Kansas tax on gambling winnings is explained on page 8, Gambling Winnings.

# WITHHOLDING REGISTRATION WHO MUST REGISTER

If you are an employer or payer as defined on page 3, you must register with the Kansas Department of Revenue to withhold Kansas income tax from wages and other taxable payments subject to Kansas withholding tax. If you are an employer in another state, you must register and withhold Kansas income tax when you have employees working in Kansas for any period of time.

# COMMON PAYMASTERS

If your corporation is acting as a common paymaster (as defined by the Internal Revenue Service) for employees who are working for and being paid by two corporations at the same time, you will register and report your Kansas income tax withholding as a common paymaster using the Kansas Tax Account Number with the same EIN as is used to report the federal withholding as a common paymaster.

# REPORTING AGENTS

If you are a reporting agent for one or more employers, you must report Kansas income tax withholding for these employers under the Kansas Tax Account Number(s) of the individual employers, not under your Kansas Tax Account Number. HOW and WHEN TO REGISTER You do not need to apply for a Kansas withholding tax account number until you have employees working in Kansas, or are required to withhold on payments that are subject to Kansas withholding tax.

To apply for a tax number, visit ksrevenue.gov and sign in to the KDOR Customer Service Center. After you complete the application you will receive a confirmation number for your registration and account number(s). For complete instructions about the application process, obtain Pub. KS-1216, Business Tax Application and Instructions, from our website. If you prefer, you may apply in person or by mail. An owner, partner, or a principal officer may bring the completed application to our assistance center. We will process your application, assign a registration number, and issue a Certificate of Registration if you have no outstanding tax liability. You may, instead, mail or fax your completed application to our office 3-4 weeks before you begin making withholding tax payments.

# YOUR KANSAS TAX ACCOUNT NUMBER

Your Kansas account number for withholding tax is a 15 character number based on your federal Employer Identification Number (EIN) as illustrated here. 036 481234578 F01 (Tax Type) (EIN) (Tax Account) The tax type prefix for withholding tax on wages and taxable non-wage payments is 036; for nonresident owner withholding it is 037. If you are registered with the Department of Revenue for sales or use tax, the prefix will change to denote those tax types. Include your tax account number on any correspondence mailed to the department. If there is a change in the ownership of the business, a new Kansas Tax Account Number may be required. See Reporting Business Changes on page 14.

# YOUR REGISTRATION CERTIFICATE

After your account number is assigned, a withholding tax registration certificate is issued to you (see following sample). Be sure to review it for accuracy and report any corrections to the Department of Revenue immediately (see page 14). ITEM 1: Employer/Payer Name and Address : The name/ business name under which your account is registered. The address is the current physical location of your business. DBA means "Doing Business As." ITEM 2: Tax Account Number : A number assigned by the Department of Revenue to record your withholding account information. ITEM 3: Inception Date: The start date of your business, the date wages were first paid, or the date you began making payments subject to withholding as indicated on your Business Tax Application. ITEM 4: Filing Frequency: How often you will report and pay Kansas withholding tax: quad-monthly; semi-monthly, monthly, quarterly, or annually. Your filing frequency is assigned based on the size of your payroll. See Filing Frequencies and Due Dates and the chart on page 10.

# HOW TO WITHHOLD KANSAS TAX KANSAS WITHHOLDING ALLOWANCE CERTIFICATE

In order to have Kansas tax withheld, every employee must furnish to the employer a signed K-4 Kansas Withholding Allowance Certificate, for use in computing Kansas withholding. For federal withholding purposes, you will continue to use form W-4. The K-4 form (page 17) should be completed as soon as an employee is hired or taxable payments begin. The amount of tax withheld should be reviewed each year and new forms should be filed whenever there is a change in either the marital status or number of exemptions of the individual. If an employee does not complete a form K-4, the employer must withhold wages at the single rate with no allowances. NOTE: Individuals who have a balance of more than $500 on their Kansas income tax return after all credits may be subject to an underpayment penalty. To avoid this, you can make estimated tax payments, reduce the number of withholding allowances claimed, or request an additional amount of Kansas withholding.

# ADDITIONAL KANSAS WITHHOLDING

The amounts calculated using the tables in this booklet represent the minimum amount of Kansas withholding on each payment. Because of their particular tax situation, employees may request additional amounts above the regular Kansas withholding amount in order to have sufficient credits to avoid a balance due on their income tax return or a penalty for underpayment of estimated tax. Employees will use line 5 of form K-4 to report additional amounts of Kansas tax to be withheld.

# EXCLUSION FROM KANSAS WITHHOLDING

When an employee claims exemption from federal withholding, the employee is also exempt from Kansas withholding. However, if the IRS requires withholding for an individual who has previously claimed exemption from withholding, Kansas withholding tax is also required. IMPORTANT: An exemption or exclusion from Kansas withholding does not mean an individual does not have to file a Kansas individual income tax return and pay the Kansas income tax due.

# HOW TO COMPUTE KANSAS WITHHOLDING

There are two methods you may use to determine the amount of Kansas income tax to be withheld from a wage or other payment subject to Kansas income tax withholding

• the percentage formula and the wage bracket tables .

Both methods use a series of tables for single and married taxpayers for each type of payroll period frequency (weekly, monthly, etc.). Be sure to use the correct table for your payroll frequency and the martial status of the payee so that you arrive at an accurate withholding amount. Using the wage bracket tables is considered to be the easier of the two methods. However, if you have highly

paid employees/payees or are using a computerized payroll system, you (or your software) will use the percentage formula. Both methods are acceptable and produce almost identical results. Choose the method that best suits your payroll situation.

# PERCENTAGE FORMULA

The percentage formula is a mathematical formula based on the Kansas personal income tax rates. This method uses the tables that are on pages 19 and 20. The percentage rate tables are based on the net wage or payment amount. To compute the net amount of the payment, you must first calculate the employee's/payee's withholding allowance amount and deduct it from the gross wage or payment for the period before using the percentage rate tables.

# WITHHOLDING ALLOWANCE AMOUNT

An individual's withholding allowance amount is their total Kansas individual income tax personal exemption amount divided by the number of payroll periods in the calendar year. The personal exemption amount is $9,160 for those who are single, head of household, or married filing separate. For individuals who are married filing joint, the personal exemption amount is $18,320 (equivalent to two exemptions of $9,160). Individuals filing as Head of Household may claim an additional withholding allowance in the amount of $2,320. There is also an additional $2,320 personal exemption per dependent. ROUNDING Kansas withholding computed using the percentage method may be rounded. Round to the nearest whole dollar by dropping amounts under 50 cents and increasing amounts from 50 to 99 cents to the next higher dollar. For example, $2.49 becomes $2 and $2.50 becomes

# WAGE BRACKET TABLES

This method uses the series of tables that begin on page 21. The wage bracket tables are calculated using the percentage formula, with the results rounded and placed in convenient brackets for you. Withholding is computed by plotting the gross wage and the number of withholding allowances on the table that corresponds with your payroll frequency and the individual's marital status. IMPORTANT: When the payment for the period exceeds the last bracket of a wage bracket table, you must use the percentage formula to calculate the amount of tax to withhold on the entire payment.

# SAMPLE WITHHOLDING COMPUTATIONS

The two methods of calculating Kansas withholding tax (Percentage Formula and Wage Bracket Table) are illustrated for you using the following example. EXAMPLE: Esmeralda Espinoza is paid $2,000 semimonthly. She is married and has one dependent. Her spouse does not have income. She has filed the Kansas K-4 form with her employer, claiming three withholding allowances.

# PERCENTAGE FORMULA

STEP 1: Add up Esmeralda's withholding allowances. Because she is married and her spouse has no income, the first and second allowance total to $18,320 (equivalent to $9,160 for Esmeralda plus $9,160 for Esmeralda's spouse). An additional withholding allowance of $2,320 is added for her dependent. $18,320 + $2,320 = $20,640. Divide this amount by the number of annual pay periods for Esmeralda. $20,640 ÷ 24 = $860. This amount can also be found by using the table to the left. $763.33 + (1 dependent × 96.67) = $860 STEP 2: Subtract the result in Step 1 from Esmeralda's gross payment for the period to arrive at the net payment amount: $2,000 - $860 = $1,140 Use the appropriate rate table (Table 3b for Married and Semi-Monthly payroll) to figure the amount to be withheld for Esmeralda. The withholding rate is 5.2% of the net amount of the wage or payment that is over $343. $1,140 - $343 = $797 $797 × 5.2% = $41.44 STEP 3: The Kansas withholding on Esmeralda's wages is $41.44 per pay period, which may be rounded to $41 (see table below). TABLE 3 - SEMI-MONTHLY PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not ove $150 $1,109 ............................................5.2% of excess over $150 $343 $2,260 ..............................................5.2% of excess over $343 $1,109 ....................................$49.83 plus 5.58% of excess over $1,109 $2,260 .................................$99.67 plus 5.58% of excess over $2,260

# WAGE BRACKET TABLE

STEP 1: Select the withholding table that represents Esmeralda's payroll period frequency of "semimonthly" and her marital status of "married" (see illustration). STEP 2: Locate the wage bracket on the left side of the table that encompasses the gross amount of Esmeralda's semi-monthly payment of $2,000. Then, across the top of the table, locate the number of withholding tax allowances claimed on Esmeralda's K-4 form. STEP 3: Locate where the wage row and withholding allowance column meet within the table. For this example, the wage bracket of 1,970 - 2,010 and the column for 3 withholding allowances intersect at $41 - this is the amount of Kansas tax to withhold on Esmeralda's wages per pay period.

# SPECIFIC WITHHOLDING SITUATIONS

This section is designed to help employers and payers accurately calculate Kansas withholding tax on the various residency situations and taxable payments subject to Kansas withholding.

# KANSAS RESIDENTS

A Kansas resident is any individual who has established a permanent residence in Kansas for any period of time during the year, or spent a total of more than 6 months in Kansas during the year. Resident Working Full Time In Kansas. If your employee is a Kansas resident performing services entirely in Kansas, Kansas withholding tax is due on the total earnings. Resident Working Outside Kansas. When you employ or pay a Kansas resident for services performed outside Kansas (either full time or part time), withhold from that employee's total wages the amount of withholding tax due Kansas, less the amount of withholding tax required by the other state(s). EXAMPLE: Jane lives in Kansas but she works in Missouri. The amount of Kansas withholding tax due on Jane's total wage is $250 and the Missouri withholding is $130. The difference, $120, will be withheld from Jane's paycheck and sent to Kansas. NOTE: If the other state's withholding is more than the Kansas amount, then no Kansas withholding tax is due. Resident Working Inside and Outside of Kansas. In a situation where an employee has performed services in Kansas and one or more other states and is a resident of Kansas, the employer computes the Kansas withholding tax amount on the total wages paid during the period. The resulting amount of Kansas withholding is then multiplied by a withholding percentage. The withholding percentage is obtained by dividing the employee's services performed in Kansas by the total services performed. The numerator (Kansas services) and denominator (total services) of the withholding percentage are usually determined by how the employee is paid: hourly, salary, commission, etc.

# NONRESIDENTS OF KANSAS

A nonresident individual is any individual other than a resident individual. Nonresident Working Full Time in Kansas. If a nonresident works full time in Kansas, the employer must withhold Kansas income tax from the employee's total wages as if the employee were a Kansas resident. Nonresident Working Inside and Outside of Kansas. The computation of Kansas withholding tax for a nonresident employee who performs services for an employer both inside and outside of Kansas is a two-step process. First, the employer computes the Kansas withholding tax amount on the total wages paid during the period. Second, the resulting amount of Kansas withholding is then multiplied by a nonresident percentage factor. The nonresident percentage is obtained by dividing the employee's services performed in Kansas by the total services performed. Kansas Withholding Percentage = Kansas Services Total Services Form K-4C, Kansas Employee Certificate for Allocation of Withholding Tax may be used by resident and nonresident recipients of taxable Kansas income to report the approximate percentage of income earned in Kansas and subject to Kansas withholding. The form is completed by the recipient and kept on file by the employer or payer. Computing the nonresident percentage: The numerator (Kansas services) and denominator (total services) of the nonresident percentage are usually determined by how the employee is paid: hourly, salary, commission, etc. The following are examples of how to compute these types of wage payments. However, any logical method that accurately and fairly reflects the percentage of income earned in Kansas may be used. Hourly Employee Hours worked in KS = % of income applicable to KSTotal hours worked EXAMPLE: Rick lives in Missouri but works in Missouri and Kansas for the same employer. He is paid by the hour. He worked 33 of 80 hours in Kansas and the Kansas withholding on his total wage is $34. Determine his nonresident percentage MARRIED Persons - SEMI-MONTHLY Payroll Period And the wages are - And the number of withholding allowances claimed is - least But less than 0 1 2 3 4 5 6 7 8 9 10 1,530 1,570 63 43 23 18 13 8 3 0 0 0 0 1,570 1,610 65 45 25 20 15 10 5 0 0 0 0 1,610 1,650 67 47 27 22 17 12 7 2 0 0 0 1,650 1,690 69 49 29 24 19 14 9 4 0 0 0 1,690 1,730 71 51 31 26 21 16 11 6 1 0 0 1,730 1,770 73 53 33 28 23 18 13 8 3 0 0 1,770 1,810 75 55 36 31 25 20 15 10 5 0 0 1,810 1,850 77 57 38 33 28 23 18 12 7 2 0 1,850 1,890 79 60 40 35 30 25 20 15 10 5 0 1,890 1,930 81 62 42 37 32 27 22 17 12 7 2 1,930 1,970 84 64 44 39 34 29 24 19 14 9 4 1,970 2,010 86 66 46 41 36 31 26 21 16 11 6 2,010 2,050 88 68 48 43 38 33 28 23 18 13 8 2,050 2,090 90 70 50 45 40 35 30 25 20 15 10 2,090 2,130 92 72 52 47 42 37 32 27 22 17 12 2,130 2,170 94 74 54 49 44 39 34 29 24 19 14, CAUTION: The column headings for the wage brackets are "At Least … But Less Than." If the gross payment falls on a break, use the next wage bracket or line down. For example, if the payment is $1,970 you would use the $ 1,970 - $2,010 wage bracket, NOT the $ 1,930 - $1,970 wage bracket.

by dividing the number of hours worked in Kansas (33) by the total hours worked in the pay period (80). 33 ÷ 80 = 41% Since Rick's Kansas earnings are 41% of the total, his nonresident Kansas withholding is .41 X $34 = $13.94, which is rounded to $14. Salaried Employee Days worked in KS = % of income applicable to KSTotal days worked EXAMPLE: Susan lives in Nebraska and paid a salary for her work in Nebraska and Kansas. During a two-week pay period, she worked 7 of 10 days in Kansas. The Kansas withholding on her total salary for the period is $50. To determine her nonresident percentage, divide the number of days she worked in Kansas (7) by the total number of days worked in the pay period (10). 7 ÷ 10 = 70% Therefore, Susan's nonresident Kansas withholding tax is 70% of the Kansas withholding tax on her total salary: $50 X .70 = $35. Commission Sales Associate Commission earned in KS = % of income applicable to KSTotal commission earned EXAMPLE: Jonathan lives in Colorado and is a commission salesman in several states, including Kansas. His total commissions for the period were $2,612, of which $523 were from Kansas. Kansas withholding on his total commissions is $116. His nonresident percentage is determined by dividing his Kansas commissions by his total commission: $523 ÷ $2,612 = 20%. Jonathan's Kansas commissions are 20% of his total commissions, so his nonresident Kansas withholding is: .20 X $116 = $23.20, which is rounded to $23.

# INDIVIDUALS CLAIMED AS A DEPENDENT

As of July 1, 2024, any employee may claim a withholding allowance on their K-4, regardless of whether or not they can be claimed as dependent by another Kansas taxpayer. EXAMPLE: Eric is a high school student who lives at home with his parents and works part time at his local coffee shop. Eric's parents claim him as a dependent on their federal tax return each year. Still, Eric claims one withholding allowance on his K-4.

# EMPLOYEES OF INTERSTATE CARRIERS

Employees in interstate commerce (railroads, motor carriers, air carriers, etc.) often perform their regularly assigned duties in more than one state. Kansas withholding rules for employees of interstate carriers are governed by federal law - Public Law 91-569. Wages paid to these employees are subject only to the income tax laws of their state of residence. Interstate carriers are required to file an information return (Form W-2 or 1099) with the state of the employee's residence. ENTERTAINERS and ATHLETES Individuals working in sports and entertainment often have income in more than one state. Like others working in Kansas, athletes and entertainers are subject to the Kansas personal income tax on earnings for services performed in Kansas. Therefore, Kansas withholding is required on their Kansas earnings if the Internal Revenue Service considers them your employees. If the individual employee is a nonresident of Kansas, the nonresident percentage may be calculated as the ratio of the number of hours, number of games or number of performances in Kansas to the total number of hours, games or performances for the pay period. EXAMPLE: Jack is a resident of Iowa and plays semi-pro baseball. During a pay period he played in 7 games, 2 of which were in Kansas. The Kansas withholding on his total wage is $150. His nonresident percentage is the number of games played in Kansas (2) divided by the total games in the pay period (7): 2 ÷ 7 = 28%. Since his Kansas earnings are 28% of the total, his nonresident Kansas withholding is .28 X $150 = $42. EXAMPLE: Jane is a Texas resident and an actor who is paid a weekly salary. Her touring company spent 36 days in Kansas. For pay periods when all performances were in Kansas, Kansas withholding is due on the total weekly wage. For pay periods when only part of the performances were in Kansas, her employer would apply a nonresident percentage (the ratio of Kansas performances to the total) to the Kansas withholding on her total earnings for the week. Kansas withholding is not required if the individual is considered to be an independent contractor. Independent contractors with Kansas taxable earnings would make estimated tax payments on their Kansas taxable income.

# GAMBLING WINNINGS

Kansas withholding on gambling proceeds is not computed using the wage bracket or percentage formula tables, but is instead 5% of the proceeds paid. To figure the Kansas withholding on gambling winnings, multiply the proceeds paid (the amount won less the amount of the bet) by 5% . Enter the Kansas information in the applicable boxes of the W-2G. MANAGEMENT and CONSULTING FEES Management and consulting fees paid to a nonresident are subject to Kansas withholding tax at the rate of 5% of the fee when payment is made by a Kansas entity in the normal course of its trade, business or other for-profit venture, and the nonresident physically performs these services in Kansas. EXAMPLE: A Kansas real estate firm pays a Missouri company $1,000 per month to manage its Kansas rental property. Since the Missouri firm performs the management services in Kansas, the Kansas firm is required to withhold Kansas tax at the rate of 5% from each payment made to the Missouri company.

# NONRESIDENTS ALIENS

Citizens of other countries working in Kansas may be subject to Kansas withholding and Kansas personal income tax on their earnings. If the wages paid to a nonresident alien for services performed in Kansas are subject to federal income tax withholding, Kansas income tax withholding is also required.

# OTHER MISCELLANEOUS PAYMENTS

You will use the percentage formula or wage bracket tables to figure Kansas withholding on most payments. However, when you are making a payment subject to Kansas withholding not discussed here, and the federal withholding is a percentage (20%, 25%, etc.), the Kansas withholding rate is 5% of the payment.

# SUPPLEMENTAL WAGES

Kansas withholding on a supplemental wage payment is computed using the same method that you use at the federal level. If you are adding regular and supplemental wages together and computing federal withholding on the total using the federal tables, compute the Kansas withholding using the same steps. EXAMPLE: You pay Joan a $1,000 bonus in addition to her regular wage of $1,000. Since you are not separating the payment, you calculate federal and state withholding using a gross wage amount of $2,000 for the period. In contrast: If you state the supplemental wage separately and compute federal withholding as a percentage of the payment (usually 25%), then compute Kansas withholding at 5% of the gross payment. For example, Kansas withholding on a $1,000 bonus paid would be $50 ($1,000 X 5%).

# KANSAS CUSTOMER SERVICE CENTER

FILE, PAY and MAKE UPDATES ELECTRONICALLY Most businesses have chosen the KDOR Customer Service Center (KCSC) for their online filing and payment solution . To use this solution, you simply create a user login ID and select a password, then you can attach your business tax accounts. Each tax account has a unique access code that only needs to be entered once. This access code binds your account to your login ID. For future filings, you simply log into your account using your self-selected user login and password. A history of all filed returns and/or payments made is retained in the KCSC. WHAT CAN I DO ELECTRONICALLY? • Register to collect, file and pay taxes and fees • Add new locations • Complete and submit a Power of Attorney form • Update contact information • Update mailing address • Upload W-2's and 1099's • Upload and retain Sales and Compensating Use Tax jurisdictions • File the following tax returns: • Consumers' Compensating Use Tax • Consumable Material • Liquor Drink and Liquor Enforcement Tax • Retailers' Compensating Use Tax • Retailers' Sales Tax • Transient Guest Tax • Vehicle Rental Tax • Make payments for the following taxes: • ABC Taxes and Fees • Charitable Gaming • Cigarette Tax Stamp Payment • Cigarette Tax, Fees, Fines and Bonds • Cigarette/Tobacco Fine Payment • Cigarette/Tobacco License Fee • Consumable Materials Return/Tax Payment • Consumable Material • Corporate Estimated Income tax • Corporate Income Tax • Dry Cleaning Payment Plan Fee • Environmental and Solvent Fee • Fiduciary Income Tax • Homestead Claim • IFTA • Individual Estimated Income Tax • Individual Income Tax • Liquor Drink and Liquor Enforcement • Mineral Tax • Motor Fuel • Petition for Abatement Service Fee • Privilege Tax • Privilege Estimated Tax • Sales and Use Tax • Tire Excise Tax • Tobacco Return/Tax Payment • Tobacco Tax, Fees, Fines and Bonds • Transient Guest Tax • Vehicle Rental Excise Tax • Withholding Tax REQUIREMENTS TO FILE and PAY You must have the following in order to file and pay your taxes online: • Internet Access • Access Code(s) by calling 785-368-8222 or send an email to kdor_businesstaxeservice@ks.gov • EIN • ACH Debit: Kansas Department of Revenue debits the tax payment from your bank account • ACH Credit: Complete an EF-101 online to initiate a tax payment through your bank Electronic tax payments must settle on or before the due date. Using the KCSC, you may have your tax payment electronically debited from your bank account (ACH Debit)or you may initiate your tax payment through your bank (ACH Credit). This payment method requires a completed authorization EF-101, available on our Customer Service Center. Our FREE electronic systems are simple, safe, and conveniently available 24 hours a day, 7 days a week. You will receive immediate confi rmation that your return is filed and/or payment is received. If you need assistance with your access code, you may call 785-368- 8222 or email kdor_businesstaxeservice@ks.gov.

# PAY BY CREDIT CARD

Payment by credit card is available online thr ough third-party vendors. Visit our Electronic Services webs ite at https://www. ksrevenue.gov/taxpayment.htm l for a current list of v endors authorized to accept individual income tax and business tax payments for Kansas. A convenience fee, based on the amount of tax you are paying, will be charged.

# WIRE TRANSFERS

Wire Transfers are accepted from both domestic and foreign banking institutions as long as it is received as American currency. For more information call 785-368-8222.

# RECORD KEEPING

Like all other aspects of your business operation, you must keep current, complete and accurate withholding records. Keep records for at least 3 years after the date the withholding tax was due, or paid, whichever is later. • Name, current address, and Social Security number of each employee or payee • Period(s) of employment • All compensation amounts paid by pay period • Date(s) and amount(s) of all tax withheld • Copies of documents filed with the Department of Revenue (KW-5, KW-3, W-2, 1096 and 1099) • Federal form W-4 (W-4P, W-4S, W-4V, etc.) and Kansas form K-4 for each employee/payee FILING FREQUENCIES and DUE DATES How often you will file and pay Kansas withholding tax depends on the size of your payroll. The larger your payroll, the larger the Kansas withholding, and therefore the more frequently you will report and pay the tax. Kansas has five filing frequencies - annual, quarterly, monthly, semi-monthly, and quad-monthly. Your initial filing frequency is based on the estimated tax amount you enter in Part 6 of the business tax application. Your filing frequency is shown on your Withholding Registration Certificate as illustrated on page 5. Each filing frequency has a different set of due dates (see chart on prior page). Do not file your Kansas withholding tax either more or less frequently than your established filing frequency. If a change in filing frequency is needed (monthly to quarterly, etc.), follow the instructions on page 15. If the due date falls on a Saturday, Sunday or legal holiday, use the next regular business day. CAUTION: Annual withholding amounts and filing frequencies are prescribed by Kansas law [K.S.A. 79-3298(a)]. If the taxation director has cause to believe money withheld by an employer or payer may be converted, diverted, lost, or otherwise not timely paid, the director may at any time require returns/payments more frequent than prescribed in the following chart. [K.S.A. 79-3298(f)] Return" box. Enter the correct amount of tax for each reporting period on line 1 of the amended KW-5. You should include a letter explaining the error that caused the overpayment.

# CREDIT MEMO

When any overpayment during a calendar year cannot be recaptured during that same calendar year, or when an audit of the KW-3 Annual Withholding Tax Return and W-2 and/ or W-2c forms results in an overpayment, the Department of Revenue will issue a Credit Memo. A Credit Memo is a letter that explains the source of the credit, the amount of the credit and instructions for its use. Reports are due within three banking days of the 7th, 15th, 21st and the last day of the month. Jan 1-15 Jan 16-31 Feb 1-15 Feb 16-28 Mar 1-15 Mar 16-31 Apr 1-15 Apr 16-30 May 1-15 May 16-31 Jun 1-15 Jun 16-30 Jul 1-15 Jul 16-31 Aug 1-15 Aug 16-31 Sep 1-15 Sep 16-30 Oct 1-15 Oct 16-31 Nov 1-15 Nov 16-30 Dec 1-15 Dec 16-31 Jan 25 Feb 10 Feb 25 Mar 10 Mar 25 Apr 10 Apr 25 May 10 May 25 Jun 10 Jun 25 Jul 10 Jul 25 Aug 10 Aug 25 Sep 10 Sep 25 Oct 10 Oct 25 Nov 10 Nov 25 Dec 10 Dec 25 Jan 10 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Feb 15 Mar 15 Apr 15 May 15 Jun 15 Jul 15 Aug 15 Sep 15 Oct 15 Nov 15 Dec 15 Jan 15 Jan, Feb, Mar Apr, May, Jun Jul, Aug, Sep Oct, Nov, Dec Jan - Dec Jan 25

# DUE DATES FOR WITHHOLDING TAX DEPOSIT REPORTS

If a due date falls on a Saturday, Sunday or legal holiday, use the next regular workday.

# QUAD-MONTHLY SEMI-MONTHLY MONTHLY QUARTERLY ANNUALLY

ANNUAL WITHHOLDING ANNUAL WITHHOLDING ANNUAL WITHHOLDING ANNUAL WITHHOLDING ANNUAL WITHHOLDING $100,000.01 and ABOVE $8,000.01 to $100,000.00 $1,200.01 to $8,000.00 $200.01 to $1,200.00 $.00 to $200.00 REPORTING DUE DATE REPORTING DUE DATE REPORTING DUE DATE REPORTING DUE DATE REPORTING DUE DATE

# PERIOD PERIOD PERIOD PERIOD PERIOD

Apr 25 Jul 25 Oct 25 Jan 25

COMPLETING A KW-5 DEPOSIT REPORT You must file a KW-5 Withholding Tax Deposit Report for EACH reporting period even when no Kansas tax was withheld. Even annual filers must file a KW-5 for the tax year

• a KW-3 annual return does NOT take the place of an annual

KW-5 Deposit Report. Kansas withholding tax reports must be filed and payment of tax made electronically. Although there are several methods available to file and pay electronically, the following example illustrates how to use our simple and FREE online application, available through the Kansas Customer Service Center (KCSC) on our website (ksrevenue.gov). For more information about filing and paying your Kansas business taxes, see File, Pay and Make Updates herein. CORRECTING A KW-5 DEPOSIT REPORT The online application within the KDOR Customer Service Center (KCSC) supports the electronic process of making additional payments. However, if you need to file an amended or corrected KW-5 Deposit Report, you must use a paper form. The following instructions explain how to accurately correct a previously-filed KW-5 deposit report.

# UNDERPAYMENTS

If you have paid less than the actual taxes withheld in a period, you will need to file an additional KW-5 for that period. To file your additional KW-5, log into the KCSC and access your Withholding tax account. Select the option Payment with KW-5 coupon to process another return and payment for the amount of tax that was underpaid for that tax period. An additional KW-5 deposit filed after the original due date is subject to a penalty (and interest when applicable) on the additional amount of tax. For more information about late charges, see page 13.

# OVERPAYMENTS

Credit to next period(s). If you paid more than the actual taxes withheld in a period, the credit may be applied to the tax due for subsequent withholding period(s) within the same calendar year. To use a credit from a prior deposit period in the same calendar year, complete line 2 of a paper KW-5 form. Amended KW-5s . When an overpayment cannot be recaptured or used in subsequent periods within the same calendar year, the overpayment will generally be reflected on your KW-3 Annual Withholding Tax Return and resolved the following calendar year-see Credit Memo that follows. However, for situations where a refund of the overpayment is requested during that calendar year, you will need to file an amended KW-5 for each affected period. Using a paper KW-5, complete all the information on the form and place an "X" in the "Amended EXAMPLE: Amara, president of XYZ Mining Company, pays her employees on a weekly basis. Her filing frequency for Kansas withholding tax is monthly and she uses a spreadsheet to maintain her payroll records-a portion of which is shown here. Using her spreadsheet, she follows the five steps shown here to report and pay Kansas withholding tax for her July 2024 tax period. STEP 1: Go to ksrevenue.gov to begin the sign-in process for the KDOR Customer Service Center (KCSC) . If you are a first time user, click Register Now and complete the registration page. (NOTE: First time users will need to obtain an access code from the Department of Revenue by contacting the Taxpayer Assistance Center. See page 41 for contact information.) If already registered, enter your e-mail address and password to sign-in. If using "ACH Credit" method of payment, follow instructions in step 2; otherwise go to Step 3. STEP 2: On the Home menu, click Electronic Funds Transfer Authorization Form (EF-101) here . Complete all required fields and click Submit. Verify the information for accuracy and click Continue. You will be presented links to the appropriate addenda format and filing frequency schedule. STEP 3: On the Home Menu, select Accounts on the yellow menu bar at the top of the page, then click Add an Existing or Register a New account to this login . Enter your Identification number and access code and click Continue, then Save. NOTE: Once you have added your account, it will be retained in the system for future filing periods. STEP 4: Select Accounts on the yellow menu bar at the top of the page, then select Manage Account for your withholding tax account. Click Payment with KW-5 Coupon and then complete the KW-5.

1. Select the Period and Year (in this example "July" and "2024") from the dropdown menu for your reporting period.
2. Select Withholding Payment & Return from the dropdown menu. Enter the total amount of Kansas withholding tax due in dollars and cents ($289.00 for this example
3. If applicable, enter credit memo information.
4. Enter the Total Amount you want to pay.
5. Select a Settlement Date.
6. Complete the Payment Funding Source section and click Continue.

STEP 5: Verify the information you entered and click Submit Payment . A Payment Detail page will provide your confirmation number. This page can be printed or downloaded for your business tax records. It is also retained in the KCSC in the Account History page.

Return" box. Enter the correct amount of tax for each reporting period on line 1 of the amended KW-5. You should include a letter explaining the error that caused the overpayment.

# CREDIT MEMO

When any overpayment during a calendar year cannot be recaptured during that same calendar year, or when an audit of the KW-3 Annual Withholding Tax Return and W-2 and/ or W-2c forms results in an overpayment, the Department of Revenue will issue a Credit Memo. A Credit Memo is a letter that explains the source of the credit, the amount of the credit and instructions for its use. Report the credit memo amount on your next KW-5 filing. If the credit is greater than the tax being reported, report the remainder on the following tax period. If you have questions, contact our tax assistance center. IMPORTANT: A copy of the credit memo letter must accompany each KW-5 Deposit Report that is using the credit. A credit from a prior year cannot be deducted on line 2 of a KW-5 Deposit Report without a credit memo.

# ANNUAL RETURNS AND FORMS

As an employer/payer, you have additional forms to complete after the close of the calendar year for your employees, payees, state and federal government. COMPLETING AN ANNUAL KW-3 WITHHOLDING TAX

# RETURN

Form KW-3 is your annual Kansas withholding tax return for the calendar year and serves two important purposes. First, it summarizes your withholding deposits for the calendar year, allowing us to match your deposit record with ours. Second, it is the transmittal document for sending the "State" copy of the Wage and Tax Statement (form W-2) and any 1099 forms that have Kansas withholding to the Department of Revenue. The annual return, W-2s and 1099s are due by January 31 of the following year. Form KW-3 must be filed electronically (see File, Pay and Make Updates herein).

# PARTIAL-YEAR REPORTING

If you begin business or begin withholding during a calendar year, file the KW-3 and W-2s for that portion of the year Kansas income tax was withheld. See the example that follows. IMPORTANT : If you close or sell the business or discontinue withholding, your final reports are due within thirty (30) days after the end of the month in which the business closed or the last date wages were paid. File the KW-3, W-2s, and 1099s/W-2Gs with the Department of Revenue, along with notification of business closure or change of ownership. See Closing Your Withholding Account herein. EXAMPLE: Juan, a monthly filer, began a curbside pickup restaurant business in Kansas in March 2024. He filed his monthly KW-5 deposit reports using the Kansas online application. His annual return (KW-3) is now due. He uses the following steps to complete it electronically. STEP 1: Go to ksrevenue.gov to begin the sign-in process for the KDOR Customer Service Center (KCSC). If you are a first-time user, click Register Now and complete the registration page. (NOTE: First time users will need to obtain an access code from the Department of Revenue by contacting the Taxpayer Assistance Center See page 41 for contact information). If already registered, enter your e-mail address and password to sign-in. STEP 2: On the Home Menu, select Accounts on the yellow menu bar at the top of the page, then click Add an Existing or Register a New account to this login. Enter your Identification number and access code and click Continue, then Save. NOTE: Once you have added your account, it will be retained in the system for future filing periods. STEP 3: Select Accounts on the yellow menu bar at the top of the page, then select Manage Account for your withholding tax account. Click File your KW-3 Tax Information to KDOR and then complete the KW-3.

1. Read the KW-3 Withholding Instructions and then click Continue.
2. Click Start a new Return.
3. Enter your Name and Address information.
4. Select the tax year from the drop down menu. Then select a return type and click Continue.
5. Add all KW-5 payments made during the filing year Enter payments amounts and click Calculate Totals. Then click Continue.
6. Enter the Total Kansas Tax Withheld on W-2s and

1099s, the Amount of credit memos for overpayment from previous year used this year (if applicable), and the Total number of Kansas W-2s and/or federal 1099 forms. Penalty and Interest are automatically calculated. Click Continue.

1. If a balance is due, a KW-3 payment screen will display. Enter your payment information and click

Continue.

1. Verify the displayed information is correct. Complete the Verification and Agreement section, then click

Submit Return. WAGE and TAX STATEMENT (W-2) Furnishing W-2s to Employees. Employers must give each employee three copies of the Wage and Tax Statement, form W-2, by January 31 of the following year, even if no Kansas tax was withheld. Payers must also provide each recipient for whom Kansas tax was withheld with three copies of the appropriate Wage and Tax Statement (W-2, W-2G, W-2P, etc.) by January 31 of the following year. If an employee/payee leaves during the year, you may either furnish the appropriate W-2 with the last payment, or wait until the end of the year. Keep any W-2 forms returned by the postal service with your other payroll records as proof of attempted delivery. You may obtain paper W-2 forms (copies for federal, state and employer/payer) from the IRS - an order blank is in federal Pub. 15 (Circular E). W-2s are also available from office supply retailers or may be printed using payroll software. A sample completed W-2 follows. COMPLETING A W-2 You will report Kansas wages and withholding in the State information boxes of the W-2 form. You must enter the complete Kansas Withholding Tax Account Number (i.e., 036-XXXXXXXXXF-01) in the box labeled Employer's state I.D. number on the W-2. If you are completing a W-2 for an employee for whom you have withheld taxes for more than one state, enter in the Kansas boxes only the wages and withholding applicable to Kansas. Be sure that the figures and information are legible on all copies. If they are not, you may need to reissue the W-2. REISSUING A W-2 If an individual's W-2 form has been lost, destroyed, or is illegible, you may reissue the W-2. Complete another W-2

for that tax year and mark it "Reissued by Employer." Do not send copies of reissued W-2 forms to the Department of Revenue. CORRECTING A W-2 (USING FORM W-2C) To correct the information on a W-2, use federal form W-2c, Statement of Corrected Income and Tax Amounts. Furnish three copies to the employee and submit a copy to the Department of Revenue only when the correction affects the Kansas information. If the error is found before filing the KW-3 and W-2s with the department (due January 31), include only the W-2c for that employee with the other W-2s and your KW-3. If the error is found after the KW-3 and W-2s have been filed, send the state copy of the W-2c to the Department of Revenue with an amended KW-3 (when applicable) and a short letter of explanation. FILING THE STATE COPY OF THE W-2 WITH KANSAS Once completed, a copy of the W-2 form must be submitted to the Department of Revenue. Employers submitting more than 50 W-2 records must file electronically (see File, Pay and Make Updates herein). Employers reporting less than 51 records can file on paper but are encouraged to use our online application to submit their W-2s. Submitting W-2 forms electronically gives you the option of inputting the W-2 information individually or uploading pre-formatted files as specified in the Record Format and Layout Specifications section that follows. NOTE: Your Kansas KW-3 Annual Withholding Tax Return must be filed electronically along with the W-2s and 1099s. If you have less than 51 forms you may submit the paper W-2 copies marked "For State, City or Local Tax Department" (Copy 1) to the Department of Revenue in either Social Security Number or alphabetical order. Also include a copy of the electronically filed KW-3 submission done online.

# RECORD FORMAT AND LAYOUT SPECIFICATIONS

Electronic W-2 filers have the option of uploading fixed-length or comma separated value (CSV) files. For fixed-length format, filers are required to follow the filing specifications listed in the Social Security Administration booklet (EFW2/EFW2C, Specifications for Filing forms W-2 and W-2c Electronically) for all records except the Code RS (state) record. These specifications are available at: ssa.gov/employer/pub.htm For details regarding the Kansas Code RS record, refer to the K-2MT Kansas W-2 Specifications for Electronic Filing (EFW2 format) document available on our website: ksrevenue.gov/forms-btwh. html Most popular spreadsheet programs can create CSV files suitable for upload. It may also be possible to export withholding information out of your accounting software into CSV format. In both cases, it is necessary that CSV files be formatted as outlined in the KW-2CSV, W-2 Specifications for Electronic Filing. CAUTION: Electronic W-2 files that do not conform to either the EFW2 or CSV specifications will not be accepted. ANNUAL INFORMATION RETURNS (1099 and 1096) In addition to W-2 forms, you may be required to file information returns for the taxable non-wage payments you made during the tax year. Information returns include federal forms 1098, the 1099 series, 5498 and W-2G. If you are required to file an information return with the Internal Revenue Service (IRS), a copy must also be filed with the Department of Revenue by January 31 following the end of the calendar year. As with W-2s, Kansas requires that employers/ payors with more than 50 records, per type of information return, file electronically. Filers can upload files that are in a fixed-length format consistent with the layout specified in the IRS Pub. 1220 available on the IRS website. Filers may also upload a properlyformatted CSV file. These files must be formatted as outlined in the K-99CSV Information Returns Specifications for Electronic Filing, available on our website. COMBINED FEDERAL/STATE FILING PROGRAM (CF/SF) A separate filing of information returns to Kansas may not be necessary if you participate in the IRS CF/SF Program. Established to simplify filing, participants in this program send the 1099s and 1096 to the IRS only. The IRS then forwards the information to the Department of Revenue. Obtain IRS Pub. 1220 for details about the combined filing program. CAUTION: Information returns that have Kansas withholding may NOT be filed under the CF/SF program. You must use the electronic application to submit 1099s with Kansas withholding, along with the KW-3. As with electronically filed W-2s, KW-3, information is entered during the 1099 upload process.

# ADDITIONAL INFORMATION WHEN RETURNS ARE LATE

There are penalties for late filing or late payment of Kansas withholding deposit reports and returns. All late charges are computed as a percentage of the tax due, and are automatically billed by the Department of Revenue when you do not calculate and pay them with a late deposit or return. IMPORTANT: You may be subject to non-filer penalties when KW-5 deposits, KW-3 returns, or W-2 forms are not filed. If you have a Kansas withholding tax registration, you must file these returns and documents even when no Kansas tax was withheld.

# PENALTY

Penalty will be assessed whenever the full amount of tax due is not remitted to KDOR by its due date. Reports filed on time without payment of tax due have the same penalties as those that are filed late. The penalty rate will be applied to the underpayment (the difference between the amount of the tax required to be withheld and the amount remitted on or before the due date). Penalty rates for late payments increase over time. •2% of the underpayment if remitted within one to five days of the due date •5% if remitted within six to 15 days •10% if remitted after 15 days •15% if remitted after 15 days and the Department of Revenue has issued a notice to the taxpayer regarding the underpayment and the amount due was not remitted within 10 days of issuance of the notice. An additional penalty of 1% per month (up to a maximum of 24%) is assessed on the unpaid balance of tax due. A 50% penalty may be assessed when an employer fails to submit a delinquent return within 20 days following written notice from the Director of Taxation. This penalty is in addition to the total KW-5 and KW-3 underpayment penalties.

# INTEREST

Interest is not charged if the tax due on a KW-5 report or KW-3 return is filed and paid prior to the due date of the annual return (February 1 of the following year). Tax paid on or after February 1 of the following year is charged interest from that February 1 to the date the return is filed and/or the tax paid. Since the Kansas interest rate is based on the federal underpayment rate in effect on July 1 of the prior year, it is subject to change each year [K.S.A. 79-2968]. See our website at ksrevenue.gov for a chart of Kansas interest rates.

# WAIVER OF PENALTY

If your deposit is late due to an event beyond your control, you may request a waiver of the penalty. Simply write a letter with the specific circumstance(s) that caused the delinquency and request that the penalty be eliminated. Be sure to include your EIN, filing period and a daytime phone number. Send your request with the billing that you received for the late charges. IMPORTANT: If there is interest due it must be paid before a request for waiver of penalty will be considered or approved. While interest may not be waived, the rate of interest may be reduced.

# OTHER PENALTIES

Returned check fee. A fee of $30 (plus the cost for a registered letter) is charged on returned checks. This fee is in addition to any other penalty or interest. Form W-2. An employer/payer who willfully fails to furnish an employee/payee with a W-2 by January 31 of the following year may be subject to a fine up to $100 for each occurrence. An employer/payer who fails to file the "State" copy of the W-2 with the Department of Revenue by January 31 may be subject to a penalty of $50 for each W-2 not submitted. Bond. Any employer/payer who fails to pay withholding tax for more than one period may be required to post a sum of money as a bond to secure against non-payment of the tax. The bond amount is determined by the Department of Revenue, and may be up to a maximum of the tax estimated to be due and payable for two quarterly payment periods. [K.S.A. 79-3294b] Fraud. The law imposes fines up to $1,000, imprisonment and penalties on any employer/payer who with fraudulent intent fails to file or pay withholding tax, or who signs a fraudulent return. EMPLOYER/PAYER and OFFICER LIABILITY Every employer/payer is liable to the state for payment of the income tax deducted and withheld from wages and other payments subject to Kansas income tax withholding. Officers and directors of a corporation, like sole proprietors and partners, are personally liable for the Kansas withholding tax, penalty and interest due during the period they hold office. [K.S.A. 79-32,100c] EXAMPLE: A corporation fails to remit its withholding tax. The corporation and each officer, director, or other responsible party having control, receipt, custody or disposal of, or paying the wages of employees, will be personally liable for this corporate debt.

# ABOUT OUR BILLING PROCESS

Most functions of the Department of Revenue's billing process are computerized. A tax bill is automatically generated when our system detects a deficiency on your account. A deficiency may be either a balance due or a missing return. It is important that you immediately respond to a tax bill from the Department of Revenue and, when making payment, follow the instructions on the bill. If the only problem on an account is a missing return, the bill will show a zero balance due. However, the missing periods are listed on page 2 of the bill with a "Y" for "Yes" in the column entitled "Non-Filed Returns." To avoid assessments for these missing periods, file the missing reports or contact us with the filing information. If you have questions about a tax bill, have already paid the balance or filed the missing periods, call us at the number on the billing. Our customer representatives can help you understand and respond to a tax bill.

# REPORTING BUSINESS CHANGES

When changes occur in your business, promptly notify the Department of Revenue (see Taxpayer Assistance on the back cover). Please have your tax account number available when calling our office. BUSINESS NAME AND/OR ADDRESS CHANGE You may report business name or address changes to us by mail or fax, using company letterhead or by completing our form DO-5 Name or Address Change. This form is available on our website.

# CHANGE OF CORPORATE OFFICERS OR DIRECTORS

When there is a change in your corporate officers or directors, complete and return form CR-18 Ownership Change and provide the name(s) and title(s) of the resigning officer(s) or director(s). If you prefer, mail or fax us a letter with the name, title, home address, and Social Security number of each new corporate officer or director, the name and title of each officer or director resigning, and the effective date of the change. Change of partners . If your business is a partnership, and less than 50% of the partnership is changed, follow the Change of Corporate Officers or Directors instructions to report the new information on each partner. However, if 50% or more of the partners in a partnership change, a new Kansas Tax Account Number is required. Follow the Change of Business Ownership instructions below to cancel your existing number and apply for a new number. Change of business ownership . When the ownership changes, a new registration is required. Examples of ownership changes are: 1) sole proprietorship to a partnership, 2) 50% or more of the partners in a partnership change 3) partnership to a corporation, 4) one corporation to another corporation, or, 5) any change in corporate structure that requires a new charter, certificate of authority or new federal EIN. To apply for a new Kansas Tax Account Number, see How and When to Register herein. IMPORTANT: Before a new registration can be issued, the existing registration must be canceled as of the effective

date of the ownership change. See Closing Your Withholding Account that follows.

# CHANGING YOUR FILING FREQUENCY

Once a filing frequency is established for a calendar year, do not increase or decrease the frequency of filing your KW-5 reports. Filing less frequently will cause you to receive non-filer tax bills for missing periods. The Department of Revenue periodically reviews the deposit history of each Kansas withholding account to ensure the filing frequency is in accordance with the guidelines mandated by law. This is usually done late in a calendar year, so that any change necessary will take effect January 1 of the upcoming year. A notice of change is usually mailed to the affected accounts in November. We realize errors can occur when a filing frequency is assigned to a new business. In addition, a business can change extensively over a calendar year, causing the withholding filing frequency to be too often or not often enough. If you believe your filing frequency is out of line with the chart on page 10, contact the Department of Revenue.

# CLOSING YOUR WITHHOLDING ACCOUNT

When you sell or change the ownership of the business, close your business, or are no longer making payments subject to Kansas withholding, you must cancel your Kansas Tax Account Number. Use one of the following forms to notify the Department of Revenue: • CR-108 Notice of Discontinuation of Business - copy herein. • The Discontinuation of Business portion of your Withholding Tax Registration Certificate. • CR-18 Ownership Change - available on our website. When you close your withholding account, all of the required forms (KW-5s, KW-3, W-2s, etc.) must be filed within 30 days after the end of the month in which the business closed or payment of wages ceased, regardless of the usual reporting period due date. WHEN IN DOUBT... Kansas withholding tax law generally conforms with the federal law. Therefore, if you have questions about whether a payment is subject to withholding, or whether a worker is your employee or is an independent contractor, contact the IRS or the Kansas Department of Labor. When you have a Kansas tax question or situation that is not addressed in this publication, contact the Department of Revenue for assistance. Although our customer service personnel are able to answer most questions, there are situations that may require an interpretation or clarification based upon the law, regulations and specific facts. When this happens, document the situation in writing and request a written opinion from the Kansas Department of Revenue. Email your letter to: KDOR_tac@ks.gov In the Subject Line RE: Request for Opinion Letter Attn: Policy and Research

# KANSAS DEPARTMENT OF REVENUE WEBSITE

(KSREVENUE.GOV) Perhaps the most useful resource available to taxpayers is our website. Items there include tax forms and instructions, informational publications, electronic filing information, economic development incentives, links to the IRS and other business sites, and our Policy Information Library. POLICY INFORMATION LIBRARY (ksrevenue.gov/prpil. html). A library of policy information for all taxes administered by the Department of Revenue is a part of our website. This policy library contains the Kansas Statutes and Regulations, Revenue Notices, Revenue Rulings and other written advice issued by the Department of Revenue. Opinion Letters and Private Letter Rulings are also included, however, these letters have been "scrubbed" to protect the privacy of the taxpayer-any information that would identify the taxpayer, such as name, address, product, etc., is blanked out. For ease in locating information, you may search the library by tax type and topic.

# KEY STATUTES

Kansas Statutes Annotated (K.S.A.) that were used as the basis for this guide include K.S.A. 79-3228, K.S.A. 79-3294 et seq., and K.S.A. 79-32,107.

# OTHER REQUIREMENTS AND RESOURCES

Income tax withholding is just one responsibility of an employer. This section summarizes and provides resource information on some of the other federal and state obligations you have as an employer.

# FEDERAL REQUIREMENTS

EMPLOYER IDENTIFICATION NUMBER (EIN) If you pay wages to one or more employees, or if your business structure is a partnership, corporation, trust, estate, or nonprofit organization, you must have a federal EIN. This is a nine-digit number (00-0000000) issued by the IRS. It is used to identify the tax accounts of businesses for federal tax purposes. To apply for a number, complete federal form SS-4, Application for Employer Identification Number. To obtain an EIN or for information about federal income tax withholding, Social Security, Medicare or federal unemployment tax, visit their website (www.irs.gov). U.S. CITIZENSHIP AND IMMIGRATION SERVICES (USCIS) The Federal Immigration Reform and Control Act of 1986 requires all employers to verify the employment eligibility of new employees. For assistance with this process or to obtain forms, visit the INS website (uscis.gov). U.S. DEPARTMENT OF LABOR The Fair Labor Standards Act (FLSA) is the federal law that sets minimum wage, overtime, record keeping and child labor standards. More information is available by visiting the website for the Wage and Hour Divisions (dol.gov/agencies/whd).

# KANSAS REQUIREMENTS KANSAS UNEMPLOYMENT TAX AND WORKERS COMPENSATION

The Kansas Employment Security Law was enacted to provide some income during limited unemployment for

those who are out of work due to conditions in the economy and through no fault of their own. All Kansas employers are required to file a report with the Kansas Department of Labor (KDOL), to determine their unemployment tax status. Kansas workers compensation is a private insurance plan where the benefits are not paid by the State of Kansas but rather by the employer, generally through an insurance carrier. For more information on Kansas unemployment tax or Kansas workers compensation visit KDOL website (www.dol.ks.gov).

# BUSINESS RESOURCE DIRECTORY SAFETY AND HEALTH

The Occupational Safety and Health Administration (OSHA) outlines specific health and safety standards adopted by the U.S. Department of Labor. For more information, visit their website (www.osha.gov). The Industrial Safety and Health Section of the Kansas Department of Labor (KDOL) offers free safety and health consultations. For additional information, visit KDOL's website (www.dol.ks.gov). SMALL BUSINESS ADMINISTRATION (SBA) The SBA is the only federal agency solely dedicated to serving the needs of America's small businesses. For more information visit their website (sba.gov).

# KANSAS DEPARTMENT OF HEALTH AND ENVIRONMENT

The Kansas Department of Health and Environment provides resource information for questions or issues of an environmental nature (kdheks.gov). AMERICANS WITH DISABILITIES ACT (ADA) The ADA prohibits discrimination on the basis of disability, providing coverage for employment, public services, government, transportation and telecommunications. For more information regarding your responsibilities under this act, contact the Kansas Commission on Disability Concerns at 1-800-295-5232.

# KANSAS DEPARTMENT OF COMMERCE

The Kansas Department of Commerce provides resource and referral information for Kansas businesses (kansascommerce.gov).

# KANSAS SECRETARY OF STATE

To register a corporation in Kansas, or to obtain corporate annual reports, visit the Kansas Secretary of State website sos.ks.gov

# KANSAS SMALL BUSINESS DEVELOPMENT CENTER

(KSBDC) There are a number of campus-based centers throughout Kansas that specialize in providing direct one-on-one counseling on small business issues. Contact their website for more information kansassbdc.net.

# KANSAS

EMPLOYEE'S WITHHOLDING ALLOWANCE CERTIFICATE Personal Allowance Worksheet (Keep for your records)  Cut here and give the lower portion to your employer. Keep the top portion for your records.  Use the following instructions to accurately complete your K-4 form, then detach the lower portion and give it to your employer. For assistance, call the Kansas Department of Revenue at 785-368-8222. Purpose of the K-4 form : A completed withholding allowance certificate will let your employer know how much Kansas income tax should be withheld from your pay on income you earn from Kansas sources. Because your tax situation may change, you may want to re-figure your withholding each year. Exemption from Kansas withholding : To qualify for exempt status you must verify with the Kansas Department of Revenue that: 1) last year you had the right to a refund of all STATE income tax withheld because you had no tax liability; and 2) this year you will receive a full refund of all STATE income tax withheld because you will have no tax liability. Basic Instructions: If you are not exempt, complete the Personal Allowance Worksheet that follows. The total on line F should not exceed the total exemptions you claim under "Exemptions and Dependents" on your Kansas income tax return. NOTE: Your status of "Single" or "Joint" may differ from your status claimed on your federal form W-4). Using the information from your Personal Allowance Worksheet , complete the K-4 form below, sign it and provide it to your employer. If your employer does not receive a K-4 form from you, they must withhold Kansas income tax from your wages without exemption at the "Single" allowance rate. Head of household : Generally, you may claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the cost of keeping up a home for yourself and for your dependent(s). Non-wage income : If you have a large amount of non-wage Kansas source income, such as interest or dividends, consider making Kansas estimated tax payments on Form K-40ES. Without these payments, you may owe additional Kansas tax when you file your state income tax return. Kansas Employee's Withholding Allowance Certificate Whether you are entitled to claim a certain number of allowances or exemption from withholding is subject to review by the Kansas Department of Revenue. Your employer may be required to send a copy of this form to the Department of Revenue. 1 Print your First Name and Middle Initial Last Name 2 Social Security Number Mailing address 3 Allowance Rate Mark the allowance rate selected in Line A above. o Single o Joint 4 Total number of allowances you are claiming (from Line F above) ............................................................................... 4 5 Enter any additional amount you want withheld from each paycheck (this is optional) ................................................. 5 $ Under penalties of perjury, I declare that I have examined this certificate and to the best of my knowledge and belief it is true, correct, and complete. 6 I claim exemption from withholding. (You must meet the conditions explained in the "Exemption from withholding" instructions above.) If you meet the conditions above, write "Exempt" on this line ....................................................... 6 Note: The Kansas Department of Revenue will receive your federal W-2 forms for all years claimed Exempt. 7 Employer's Name and Address 8 EIN (Employer ID Number)

# SIGN HERE

Date (Rev. 7-24) A Allowance Rate: If you are a single filer mark "Single" A o Single If you are married and your spouse has income mark "Single" o Joint If you are married and your spouse does not have income mark "Joint" B Enter "0" or "1" if you are married or single(entering "0" may help you avoid having too little tax withheld) .................. B C Enter "0" or "1" if you are married and only have one job, and your spouse does not work (entering "0" may help D. Enter "2" if you will file head of household on your tax return (see conditions under Head of Household above) ..........D E Enter the number of dependents you will claim on your tax return. Do not claim yourself or your spouse or dependents that your spouse has already claimed on their form K-4 ............................................................................ E F Add lines B through E and enter the total here ........................................................................................................... F (Rev. 7-24) Attach

# NOTICE OF TAX ACCOUNT CLOSURE FOR OFFICE USE ONLY

Date/Initial Date/Initial Date/Initial Kansas Tax Account No. Federal Employer's ID No. Business Telephone Number Officer's Telephone Number Business Name Business Mailing Address City State Zip Code Owner's/Officer's Name Current Address City State Zip Code

1. Effective _, I wish to cancel my registration for the following tax(es). Check each box that applies and enter the specific account number for that tax type. o Retailers' Sales: o Bingo Enforcement: _ o Retailers' Compensating: o Dry Cleaning Surcharge: o Liquor Enforcement: o Withholding: o Liquor Drink: o Transient Guest Tax: _ o Consumer's Use: _ o Vehicle Rental Tax: o Tire Excise: _ o Water Protection Fee: __
2. Does this business currently have employees? o Yes o No If no, enter effective date: _
3. Has there been a transfer or a change in ownership? o No o Yes If yes, complete lines a, b and c: c. Starting date of new business: Taxpayer ID No.:
4. This business has o a cash bond o an escrow bond o a surety bond o no bond o unknown
5. Have all applicable forms for the taxes marked above been filed to date of closing? o Yes o No If no, file them with this form.
6. If this is a consolidated registration, are all locations being closed? o Yes o No If no, list the specific locations to be closed under "Remarks" on line 15.
7. Remarks and final settlement or arrangement for settlement: _

SIGN Signature of Retailer/Employer Title Date Signature of Preparer

# FOR OFFICE USE ONLY

Was the date that the business was discontinued estimated? o No o Yes If yes, give source of information: Accounts receivable remain to be collected: o No o Yes If yes, tax type: A Jeopardy Assessment is recommended: o No o Yes If yes, tax type: A warrant is recommended: o No o Yes If yes, tax type: CR-108 (Rev. 2-20) You can fax this form to 785-296-2073 or mail to: Kansas Department of Revenue, Customer Relations, PO Box 75680, Topeka, KS 66675-0680; if you have any questions regarding this form you may call 785-368-8222

If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $69 $0 $0 $158 $0 $69 $512 5.2% of excess over $69 $158 $1,043 5.2% of excess over $158 $512 $23.00 plus 5.58% of excess over $512 $1,043 $46.00 plus 5.58% of excess over $1,043 If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $139 $0 $0 $317 $0 $139 $1,023 5.2% of excess over $139 $317 $2,086 5.2% of excess over $317 $1,023 $46.00 plus 5.58% of excess over $1,023 $2,086 $92.00 plus 5.58% of excess over $2,086 If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $150 $0 $0 $343 $0 $150 $1,109 5.2% of excess over $150 $343 $2,260 5.2% of excess over $343 $1,109 $49.83 plus 5.58% of excess over $1,109 $2,260 $99.67 plus 5.58% of excess over $2,260 If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $300 $0 $0 $687 $0 $300 $2,217 5.2% of excess over $300 $687 $4,520 5.2% of excess over $687 $2,217 $99.67 plus 5.58% of excess over $2,217 $4,520 $199.33 plus 5.58% of excess over $4,520 (a) SINGLE person (including Head of Household) (b) MARRIED person (a) SINGLE person (including Head of Household) (b) MARRIED person TABLE 3 - SEMI-MONTHLY PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person TABLE 4 - MONTHLY PAYROLL PERIOD (For wages paid on and after July 1, 2024) NOTE: The wage amounts are after withholding allowances have been subtracted. TABLE 1 - WEEKLY PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person TABLE 2 - BI-WEEKLY PAYROLL PERIOD

# TABLES FOR PERCENTAGE METHOD OF KANSAS WITHHOLDING

If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $901 $0 $0 $2,060 $0 $901 $6,651 5.2% of excess over $901 $2,060 $13,560 5.2% of excess over $2,060 $6,651 $299.00 plus 5.58% of excess over $6,651 $13,560 $598.00 plus 5.58% of excess over $13,560 If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $1,803 $0 $0 $4,120 $0 $1,803 $13,303 5.2% of excess over $1,803 $4,120 $27,120 5.2% of excess over $4,120 $13,303 $598.00 plus 5.58% of excess over $13,303 $27,120 $1,196.00 plus 5.58% of excess over $27,120 If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $3,605 $0 $0 $8,240 $0 $3,605 $26,605 5.2% of excess over $3,605 $8,240 $54,240 5.2% of excess over $8,240 $26,605 $1,196.00 plus 5.58% of excess over $26,605 $54,240 $2,392.00 plus 5.58% of excess over $54,240 If amount of wages (after The amount of KANSAS income If amount of wages (after The amount of KANSAS income withholding allowance) is: tax to be withheld is: withholding allowance) is: tax to be withheld is: Over But not over Over But not over $0 $14 $0 $0 $32 $0 $14 $102 5.2% of excess over $14 $32 $209 5.2% of excess over $32 $102 $4.60 plus 5.58% of excess over $102 $209 $9.20 plus 5.58% of excess over $209 TABLE 7 - ANNUAL PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person TABLE 8 - DAILY OR MISCELLANEOUS PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person TABLE 5 - QUARTERLY PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person TABLE 6 - SEMI-ANNUAL PAYROLL PERIOD (a) SINGLE person (including Head of Household) (b) MARRIED person

# TABLES FOR PERCENTAGE METHOD OF KANSAS WITHHOLDING

(For wages paid on and after July 1, 2024) NOTE: The wage amounts are after withholding allowances have been subtracted.

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 65 0 0 0 0 0 0 0 0 0 0 0 65 75 0 0 0 0 0 0 0 0 0 0 0 75 85 1 0 0 0 0 0 0 0 0 0 0 85 95 1 0 0 0 0 0 0 0 0 0 0 95 105 2 0 0 0 0 0 0 0 0 0 0 105 115 2 0 0 0 0 0 0 0 0 0 0 115 125 3 0 0 0 0 0 0 0 0 0 0 125 135 3 0 0 0 0 0 0 0 0 0 0 135 145 4 0 0 0 0 0 0 0 0 0 0 145 155 4 0 0 0 0 0 0 0 0 0 0 155 165 5 0 0 0 0 0 0 0 0 0 0 165 175 5 0 0 0 0 0 0 0 0 0 0 175 185 6 0 0 0 0 0 0 0 0 0 0 185 195 6 0 0 0 0 0 0 0 0 0 0 195 205 7 0 0 0 0 0 0 0 0 0 0 205 215 7 0 0 0 0 0 0 0 0 0 0 215 225 8 0 0 0 0 0 0 0 0 0 0 225 235 8 0 0 0 0 0 0 0 0 0 0 235 245 9 0 0 0 0 0 0 0 0 0 0 245 255 9 0 0 0 0 0 0 0 0 0 0 255 265 10 1 0 0 0 0 0 0 0 0 0 265 275 10 1 0 0 0 0 0 0 0 0 0 275 285 11 2 0 0 0 0 0 0 0 0 0 285 295 11 2 0 0 0 0 0 0 0 0 0 295 305 12 3 1 0 0 0 0 0 0 0 0 305 315 13 3 1 0 0 0 0 0 0 0 0 315 325 13 4 2 0 0 0 0 0 0 0 0 325 335 14 4 2 0 0 0 0 0 0 0 0 335 345 14 5 3 0 0 0 0 0 0 0 0 345 355 15 5 3 1 0 0 0 0 0 0 0 355 365 15 6 4 1 0 0 0 0 0 0 0 365 375 16 6 4 2 0 0 0 0 0 0 0 375 385 16 7 5 2 0 0 0 0 0 0 0 385 395 17 8 5 3 1 0 0 0 0 0 0 395 405 17 8 6 3 1 0 0 0 0 0 0 405 415 18 9 6 4 2 0 0 0 0 0 0 415 425 18 9 7 4 2 0 0 0 0 0 0 425 435 19 10 7 5 3 0 0 0 0 0 0 435 445 19 10 8 5 3 1 0 0 0 0 0 445 455 20 11 8 6 4 1 0 0 0 0 0 455 465 20 11 9 7 4 2 0 0 0 0 0 465 475 21 12 9 7 5 2 0 0 0 0 0 475 485 21 12 10 8 5 3 1 0 0 0 0 485 495 22 13 10 8 6 3 1 0 0 0 0 495 505 22 13 11 9 6 4 2 0 0 0 0 505 515 23 14 11 9 7 4 2 0 0 0 0 515 525 23 14 12 10 7 5 3 0 0 0 0 525 535 24 15 12 10 8 6 3 1 0 0 0 535 545 25 15 13 11 8 6 4 1 0 0 0 545 555 25 16 14 11 9 7 4 2 0 0 0 555 565 26 16 14 12 9 7 5 2 0 0 0 565 575 26 17 15 12 10 8 5 3 1 0 0 575 585 27 17 15 13 10 8 6 3 1 0 0 585 595 27 18 16 13 11 9 6 4 2 0 0 595 605 28 18 16 14 11 9 7 5 2 0 0 605 615 28 19 17 14 12 10 7 5 3 0 0 And the wages are - least But less than SINGLE Persons - WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 615 625 29 19 17 15 13 10 8 6 3 1 0 625 635 30 20 18 15 13 11 8 6 4 1 0 635 645 30 21 18 16 14 11 9 7 4 2 0 645 655 31 21 19 16 14 12 9 7 5 2 0 655 665 31 22 19 17 15 12 10 8 5 3 1 665 675 32 22 20 17 15 13 10 8 6 4 1 675 685 32 23 20 18 16 13 11 9 6 4 2 685 695 33 23 21 18 16 14 12 9 7 5 2 695 705 33 24 21 19 17 14 12 10 7 5 3 705 715 34 24 22 20 17 15 13 10 8 6 3 715 725 35 25 22 20 18 15 13 11 8 6 4 725 735 35 25 23 21 18 16 14 11 9 7 4 735 745 36 26 23 21 19 16 14 12 9 7 5 745 755 36 26 24 22 19 17 15 12 10 8 5 755 765 37 27 25 22 20 17 15 13 11 8 6 765 775 37 28 25 23 20 18 16 13 11 9 6 775 785 38 28 26 23 21 19 16 14 12 9 7 785 795 39 29 26 24 21 19 17 14 12 10 7 795 805 39 29 27 24 22 20 17 15 13 10 8 805 815 40 30 27 25 22 20 18 15 13 11 8 815 825 40 30 28 25 23 21 18 16 14 11 9 825 835 41 31 28 26 23 21 19 16 14 12 10 835 845 41 31 29 26 24 22 19 17 15 12 10 845 855 42 32 30 27 25 22 20 18 15 13 11 855 865 42 33 30 28 25 23 20 18 16 13 11 865 875 43 33 31 28 26 23 21 19 16 14 12 875 885 44 34 31 29 26 24 21 19 17 14 12 885 895 44 34 32 29 27 24 22 20 17 15 13 895 905 45 35 32 30 27 25 22 20 18 15 13 905 915 45 35 33 30 28 25 23 21 18 16 14 915 925 46 36 33 31 28 26 23 21 19 17 14 925 935 46 36 34 32 29 27 24 22 19 17 15 935 945 47 37 35 32 30 27 25 22 20 18 15 945 955 47 38 35 33 30 28 25 23 20 18 16 955 965 48 38 36 33 31 28 26 23 21 19 16 965 975 49 39 36 34 31 29 26 24 21 19 17 975 985 49 39 37 34 32 29 27 24 22 20 17 985 995 50 40 37 35 32 30 27 25 22 20 18 995 1,005 50 40 38 35 33 30 28 25 23 21 18 1,005 1,015 51 41 38 36 33 31 29 26 24 21 19 1,015 1,025 51 42 39 37 34 32 29 27 24 22 19 1,025 1,035 52 42 40 37 35 32 30 27 25 22 20 1,035 1,045 52 43 40 38 35 33 30 28 25 23 20 1,045 1,055 53 43 41 38 36 33 31 28 26 23 21 1,055 1,065 54 44 41 39 36 34 31 29 26 24 21 1,065 1,075 54 44 42 39 37 34 32 29 27 24 22 1,075 1,085 55 45 42 40 37 35 32 30 27 25 23 1,085 1,095 55 45 43 40 38 35 33 30 28 26 23 $1095 and over Use Table 1(a) for SINGLE person And the wages are - least But less than SINGLE Persons - WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 60 0 0 0 0 0 0 0 0 0 0 0 60 80 0 0 0 0 0 0 0 0 0 0 0 80 100 0 0 0 0 0 0 0 0 0 0 0 100 120 0 0 0 0 0 0 0 0 0 0 0 120 140 0 0 0 0 0 0 0 0 0 0 0 140 160 0 0 0 0 0 0 0 0 0 0 0 160 180 1 0 0 0 0 0 0 0 0 0 0 180 200 2 0 0 0 0 0 0 0 0 0 0 200 220 3 0 0 0 0 0 0 0 0 0 0 220 240 4 0 0 0 0 0 0 0 0 0 0 240 260 5 0 0 0 0 0 0 0 0 0 0 260 280 6 0 0 0 0 0 0 0 0 0 0 280 300 7 0 0 0 0 0 0 0 0 0 0 300 320 8 0 0 0 0 0 0 0 0 0 0 320 340 9 0 0 0 0 0 0 0 0 0 0 340 360 10 1 0 0 0 0 0 0 0 0 0 360 380 11 2 0 0 0 0 0 0 0 0 0 380 400 12 3 0 0 0 0 0 0 0 0 0 400 420 13 4 0 0 0 0 0 0 0 0 0 420 440 14 5 0 0 0 0 0 0 0 0 0 440 460 15 6 0 0 0 0 0 0 0 0 0 460 480 16 7 0 0 0 0 0 0 0 0 0 480 500 17 8 0 0 0 0 0 0 0 0 0 500 520 18 9 0 0 0 0 0 0 0 0 0 520 540 19 10 1 0 0 0 0 0 0 0 0 540 560 20 11 2 0 0 0 0 0 0 0 0 560 580 21 12 3 1 0 0 0 0 0 0 0 580 600 22 13 4 2 0 0 0 0 0 0 0 600 620 24 14 5 3 1 0 0 0 0 0 0 620 640 25 15 6 4 2 0 0 0 0 0 0 640 660 26 16 7 5 3 0 0 0 0 0 0 660 680 27 17 8 6 4 1 0 0 0 0 0 680 700 28 19 9 7 5 2 0 0 0 0 0 700 720 29 20 10 8 6 3 1 0 0 0 0 720 740 30 21 11 9 7 4 2 0 0 0 0 740 760 31 22 12 10 8 6 3 1 0 0 0 760 780 32 23 14 11 9 7 4 2 0 0 0 780 800 33 24 15 12 10 8 5 3 1 0 0 800 820 34 25 16 13 11 9 6 4 2 0 0 820 840 35 26 17 14 12 10 7 5 3 0 0 840 860 36 27 18 15 13 11 8 6 4 1 0 860 880 37 28 19 16 14 12 9 7 5 2 0 880 900 38 29 20 17 15 13 10 8 6 4 1 900 920 39 30 21 18 16 14 12 9 7 5 2 920 940 40 31 22 20 17 15 13 10 8 6 3 940 960 41 32 23 21 18 16 14 11 9 7 4 960 980 42 33 24 22 19 17 15 12 10 8 5 980 1,000 43 34 25 23 20 18 16 13 11 9 6 1,000 1,020 44 35 26 24 21 19 17 14 12 10 7 1,020 1,040 45 36 27 25 22 20 18 15 13 11 8 1,040 1,060 46 37 28 26 23 21 19 16 14 12 10 1,060 1,080 48 38 29 27 24 22 20 18 15 13 11 1,080 1,100 49 39 30 28 26 23 21 19 16 14 12 1,100 1,120 50 40 31 29 27 24 22 20 17 15 13 1,120 1,140 51 41 32 30 28 25 23 21 18 16 14 1,140 1,160 52 42 33 31 29 26 24 22 19 17 15 And the wages are - least But less than MARRIED Persons - WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 1,160 1,180 53 43 34 32 30 27 25 23 20 18 16 1,180 1,200 54 45 35 33 31 28 26 24 21 19 17 1,200 1,220 55 46 36 34 32 29 27 25 22 20 18 1,220 1,240 56 47 37 35 33 30 28 26 24 21 19 1,240 1,260 58 48 38 36 34 32 29 27 25 22 20 1,260 1,280 59 49 40 37 35 33 30 28 26 23 21 1,280 1,300 60 50 41 38 36 34 31 29 27 24 22 1,300 1,320 61 51 42 39 37 35 32 30 28 25 23 1,320 1,340 62 52 43 40 38 36 33 31 29 26 24 1,340 1,360 63 53 44 41 39 37 34 32 30 27 25 1,360 1,380 64 54 45 42 40 38 35 33 31 28 26 1,380 1,400 65 56 46 43 41 39 36 34 32 30 27 1,400 1,420 66 57 47 44 42 40 38 35 33 31 28 1,420 1,440 68 58 48 46 43 41 39 36 34 32 29 1,440 1,460 69 59 49 47 44 42 40 37 35 33 30 1,460 1,480 70 60 50 48 45 43 41 38 36 34 31 1,480 1,500 71 61 51 49 46 44 42 39 37 35 32 1,500 1,520 72 62 52 50 47 45 43 40 38 36 33 1,520 1,540 73 63 54 51 49 46 44 41 39 37 34 1,540 1,560 74 64 55 52 50 47 45 42 40 38 36 1,560 1,580 75 66 56 53 51 48 46 44 41 39 37 1,580 1,600 77 67 57 54 52 49 47 45 42 40 38 1,600 1,620 78 68 58 55 53 51 48 46 43 41 39 1,620 1,640 79 69 59 57 54 52 49 47 44 42 40 1,640 1,660 80 70 60 58 55 53 50 48 45 43 41 1,660 1,680 81 71 61 59 56 54 51 49 46 44 42 1,680 1,700 82 72 62 60 57 55 52 50 48 45 43 1,700 1,720 83 73 64 61 59 56 54 51 49 46 44 1,720 1,740 84 75 65 62 60 57 55 52 50 47 45 1,740 1,760 85 76 66 63 61 58 56 53 51 48 46 1,760 1,780 87 77 67 64 62 59 57 54 52 49 47 1,780 1,800 88 78 68 66 63 61 58 56 53 51 48 1,800 1,820 89 79 69 67 64 62 59 57 54 52 49 1,820 1,840 90 80 70 68 65 63 60 58 55 53 50 1,840 1,860 91 81 71 69 66 64 61 59 56 54 51 1,860 1,880 92 82 72 70 68 65 63 60 58 55 53 1,880 1,900 93 83 74 71 69 66 64 61 59 56 54 1,900 1,920 94 85 75 72 70 67 65 62 60 57 55 1,920 1,940 95 86 76 73 71 68 66 63 61 58 56 1,940 1,960 97 87 77 74 72 69 67 65 62 60 57 1,960 1,980 98 88 78 76 73 71 68 66 63 61 58 1,980 2,000 99 89 79 77 74 72 69 67 64 62 59 2,000 2,020 100 90 80 78 75 73 70 68 65 63 60 2,020 2,040 101 91 81 79 76 74 71 69 66 64 61 2,040 2,060 102 92 83 80 78 75 73 70 68 65 63 2,060 2,080 103 93 84 81 79 76 74 71 69 66 64 2,080 2,100 104 95 85 82 80 77 75 72 70 67 65 2,120 2,140 107 97 87 85 82 80 77 75 72 70 67 $2,140 and over Use Table 1(b) for Married person And the wages are - least But less than MARRIED Persons - WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 125 0 0 0 0 0 0 0 0 0 0 0 125 145 0 0 0 0 0 0 0 0 0 0 0 145 165 1 0 0 0 0 0 0 0 0 0 0 165 185 2 0 0 0 0 0 0 0 0 0 0 185 205 3 0 0 0 0 0 0 0 0 0 0 205 225 4 0 0 0 0 0 0 0 0 0 0 225 245 5 0 0 0 0 0 0 0 0 0 0 245 265 6 0 0 0 0 0 0 0 0 0 0 265 285 7 0 0 0 0 0 0 0 0 0 0 285 305 8 0 0 0 0 0 0 0 0 0 0 305 325 9 0 0 0 0 0 0 0 0 0 0 325 345 10 0 0 0 0 0 0 0 0 0 0 345 365 11 0 0 0 0 0 0 0 0 0 0 365 385 12 0 0 0 0 0 0 0 0 0 0 385 405 13 0 0 0 0 0 0 0 0 0 0 405 425 14 0 0 0 0 0 0 0 0 0 0 425 445 15 0 0 0 0 0 0 0 0 0 0 445 465 16 0 0 0 0 0 0 0 0 0 0 465 485 17 0 0 0 0 0 0 0 0 0 0 485 505 19 0 0 0 0 0 0 0 0 0 0 505 525 20 1 0 0 0 0 0 0 0 0 0 525 545 21 2 0 0 0 0 0 0 0 0 0 545 565 22 3 0 0 0 0 0 0 0 0 0 565 585 23 4 0 0 0 0 0 0 0 0 0 585 605 24 5 1 0 0 0 0 0 0 0 0 605 625 25 6 2 0 0 0 0 0 0 0 0 625 645 26 7 3 0 0 0 0 0 0 0 0 645 665 27 9 4 0 0 0 0 0 0 0 0 665 685 28 10 5 0 0 0 0 0 0 0 0 685 705 29 11 6 1 0 0 0 0 0 0 0 705 725 30 12 7 2 0 0 0 0 0 0 0 725 745 31 13 8 3 0 0 0 0 0 0 0 745 765 32 14 9 4 0 0 0 0 0 0 0 765 785 33 15 10 5 1 0 0 0 0 0 0 785 805 34 16 11 7 2 0 0 0 0 0 0 805 825 35 17 12 8 3 0 0 0 0 0 0 825 845 36 18 13 9 4 0 0 0 0 0 0 845 865 37 19 14 10 5 0 0 0 0 0 0 865 885 38 20 15 11 6 1 0 0 0 0 0 885 905 39 21 16 12 7 2 0 0 0 0 0 905 925 40 22 17 13 8 3 0 0 0 0 0 925 945 41 23 18 14 9 5 0 0 0 0 0 945 965 42 24 19 15 10 6 1 0 0 0 0 965 985 43 25 21 16 11 7 2 0 0 0 0 985 1,005 45 26 22 17 12 8 3 0 0 0 0 1,005 1,025 46 27 23 18 13 9 4 0 0 0 0 1,025 1,045 47 28 24 19 14 10 5 0 0 0 0 1,045 1,065 48 29 25 20 15 11 6 1 0 0 0 1,065 1,085 49 30 26 21 16 12 7 3 0 0 0 1,085 1,105 50 31 27 22 17 13 8 4 0 0 0 1,105 1,125 51 32 28 23 19 14 9 5 0 0 0 1,125 1,145 52 33 29 24 20 15 10 6 1 0 0 1,145 1,165 53 35 30 25 21 16 11 7 2 0 0 1,165 1,185 54 36 31 26 22 17 12 8 3 0 0 1,185 1,205 56 37 32 27 23 18 13 9 4 0 0 1,205 1,225 57 38 33 28 24 19 14 10 5 0 0 And the wages are - least But less than SINGLE Persons - BI-WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 1,225 1,245 58 39 34 29 25 20 15 11 6 2 0 1,245 1,265 59 40 35 30 26 21 17 12 7 3 0 1,265 1,285 60 41 36 31 27 22 18 13 8 4 0 1,285 1,305 61 42 37 33 28 23 19 14 9 5 0 1,305 1,325 62 43 38 34 29 24 20 15 10 6 1 1,325 1,345 63 44 39 35 30 25 21 16 11 7 2 1,345 1,365 65 45 40 36 31 26 22 17 12 8 3 1,365 1,385 66 46 41 37 32 27 23 18 13 9 4 1,385 1,405 67 47 42 38 33 28 24 19 15 10 5 1,405 1,425 68 48 43 39 34 29 25 20 16 11 6 1,425 1,445 69 49 44 40 35 31 26 21 17 12 7 1,445 1,465 70 50 45 41 36 32 27 22 18 13 8 1,465 1,485 71 52 47 42 37 33 28 23 19 14 9 1,485 1,505 72 53 48 43 38 34 29 24 20 15 10 1,505 1,525 73 54 49 44 39 35 30 25 21 16 11 1,525 1,545 75 55 50 45 40 36 31 26 22 17 13 1,545 1,565 76 56 51 46 41 37 32 27 23 18 14 1,565 1,585 77 57 52 47 42 38 33 29 24 19 15 1,585 1,605 78 58 53 48 43 39 34 30 25 20 16 1,605 1,625 79 59 54 49 45 40 35 31 26 21 17 1,625 1,645 80 60 56 51 46 41 36 32 27 22 18 1,645 1,665 81 62 57 52 47 42 37 33 28 23 19 1,665 1,685 82 63 58 53 48 43 38 34 29 24 20 1,685 1,705 83 64 59 54 49 44 39 35 30 25 21 1,705 1,725 85 65 60 55 50 45 40 36 31 27 22 1,725 1,745 86 66 61 56 51 46 41 37 32 28 23 1,745 1,765 87 67 62 57 52 47 43 38 33 29 24 1,765 1,785 88 68 63 58 53 48 44 39 34 30 25 1,785 1,805 89 69 64 59 54 50 45 40 35 31 26 1,805 1,825 90 71 66 61 56 51 46 41 36 32 27 1,825 1,845 91 72 67 62 57 52 47 42 37 33 28 1,845 1,865 92 73 68 63 58 53 48 43 38 34 29 1,865 1,885 94 74 69 64 59 54 49 44 39 35 30 1,885 1,905 95 75 70 65 60 55 50 45 41 36 31 1,905 1,925 96 76 71 66 61 56 51 46 42 37 32 1,925 1,945 97 77 72 67 62 57 52 47 43 38 33 1,945 1,965 98 78 73 68 63 58 53 48 44 39 34 1,965 1,985 99 79 74 70 65 60 55 50 45 40 35 1,985 2,005 100 81 76 71 66 61 56 51 46 41 36 2,005 2,025 101 82 77 72 67 62 57 52 47 42 37 2,025 2,045 102 83 78 73 68 63 58 53 48 43 39 2,045 2,065 104 84 79 74 69 64 59 54 49 44 40 2,065 2,085 105 85 80 75 70 65 60 55 50 45 41 2,085 2,105 106 86 81 76 71 66 61 56 51 46 42 2,105 2,125 107 87 82 77 72 67 62 57 52 47 43 2,125 2,145 108 88 83 78 73 68 63 59 54 49 44 2,145 2,165 109 90 85 80 75 70 65 60 55 50 45 2,165 2,185 110 91 86 81 76 71 66 61 56 51 46 $2,185 and over Use Table 2(a) for Single person least But less than And the wages are - SINGLE Persons - BI-WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 130 0 0 0 0 0 0 0 0 0 0 0 130 170 0 0 0 0 0 0 0 0 0 0 0 170 210 0 0 0 0 0 0 0 0 0 0 0 210 250 0 0 0 0 0 0 0 0 0 0 0 250 290 0 0 0 0 0 0 0 0 0 0 0 290 330 0 0 0 0 0 0 0 0 0 0 0 330 370 2 0 0 0 0 0 0 0 0 0 0 370 410 4 0 0 0 0 0 0 0 0 0 0 410 450 6 0 0 0 0 0 0 0 0 0 0 450 490 8 0 0 0 0 0 0 0 0 0 0 490 530 10 0 0 0 0 0 0 0 0 0 0 530 570 12 0 0 0 0 0 0 0 0 0 0 570 610 14 0 0 0 0 0 0 0 0 0 0 610 650 16 0 0 0 0 0 0 0 0 0 0 650 690 18 0 0 0 0 0 0 0 0 0 0 690 730 20 2 0 0 0 0 0 0 0 0 0 730 770 23 4 0 0 0 0 0 0 0 0 0 770 810 25 6 0 0 0 0 0 0 0 0 0 810 850 27 8 0 0 0 0 0 0 0 0 0 850 890 29 10 0 0 0 0 0 0 0 0 0 890 930 31 13 0 0 0 0 0 0 0 0 0 930 970 33 15 0 0 0 0 0 0 0 0 0 970 1,010 35 17 0 0 0 0 0 0 0 0 0 1,010 1,050 37 19 0 0 0 0 0 0 0 0 0 1,050 1,090 39 21 3 0 0 0 0 0 0 0 0 1,090 1,130 41 23 5 0 0 0 0 0 0 0 0 1,130 1,170 43 25 7 2 0 0 0 0 0 0 0 1,170 1,210 45 27 9 4 0 0 0 0 0 0 0 1,210 1,250 47 29 11 6 2 0 0 0 0 0 0 1,250 1,290 50 31 13 8 4 0 0 0 0 0 0 1,290 1,330 52 33 15 10 6 1 0 0 0 0 0 1,330 1,370 54 35 17 12 8 3 0 0 0 0 0 1,370 1,410 56 37 19 15 10 5 0 0 0 0 0 1,410 1,450 58 40 21 17 12 7 3 0 0 0 0 1,450 1,490 60 42 23 19 14 9 5 0 0 0 0 1,490 1,530 62 44 25 21 16 11 7 2 0 0 0 1,530 1,570 64 46 27 23 18 14 9 4 0 0 0 1,570 1,610 66 48 30 25 20 16 11 6 2 0 0 1,610 1,650 68 50 32 27 22 18 13 8 4 0 0 1,650 1,690 70 52 34 29 24 20 15 11 6 1 0 1,690 1,730 72 54 36 31 27 22 17 13 8 3 0 1,730 1,770 75 56 38 33 29 24 19 15 10 5 0 1,770 1,810 77 58 40 35 31 26 21 17 12 7 3 1,810 1,850 79 60 42 37 33 28 23 19 14 10 5 1,850 1,890 81 62 44 39 35 30 26 21 16 12 7 1,890 1,930 83 65 46 42 37 32 28 23 18 14 9 1,930 1,970 85 67 48 44 39 34 30 25 20 16 11 1,970 2,010 87 69 50 46 41 36 32 27 23 18 13 2,010 2,050 89 71 52 48 43 39 34 29 25 20 15 2,050 2,090 91 73 55 50 45 41 36 31 27 22 17 2,090 2,130 93 75 57 52 47 43 38 33 29 24 19 2,130 2,170 96 77 59 54 49 45 40 35 31 26 22 2,170 2,210 98 79 61 56 51 47 42 38 33 28 24 2,210 2,250 100 81 63 58 54 49 44 40 35 30 26 2,250 2,290 102 83 65 60 56 51 46 42 37 32 28 2,290 2,330 104 85 67 62 58 53 48 44 39 35 30 And the wages are - least But less than MARRIED Persons - BI-WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 2,330 2,370 107 87 69 64 60 55 51 46 41 37 32 2,370 2,410 109 89 71 67 62 57 53 48 43 39 34 2,410 2,450 111 92 73 69 64 59 55 50 45 41 36 2,450 2,490 113 94 75 71 66 61 57 52 47 43 38 2,490 2,530 116 96 77 73 68 63 59 54 50 45 40 2,530 2,570 118 98 79 75 70 66 61 56 52 47 42 2,570 2,610 120 100 82 77 72 68 63 58 54 49 44 2,610 2,650 122 103 84 79 74 70 65 60 56 51 47 2,650 2,690 125 105 86 81 76 72 67 63 58 53 49 2,690 2,730 127 107 88 83 79 74 69 65 60 55 51 2,730 2,770 129 109 90 85 81 76 71 67 62 57 53 2,770 2,810 131 112 92 87 83 78 73 69 64 59 55 2,810 2,850 134 114 94 89 85 80 75 71 66 62 57 2,850 2,890 136 116 96 91 87 82 78 73 68 64 59 2,890 2,930 138 118 99 94 89 84 80 75 70 66 61 2,930 2,970 140 121 101 96 91 86 82 77 72 68 63 2,970 3,010 142 123 103 98 93 88 84 79 75 70 65 3,010 3,050 145 125 105 100 95 91 86 81 77 72 67 3,050 3,090 147 127 108 103 98 93 88 83 79 74 69 3,090 3,130 149 129 110 105 100 95 90 85 81 76 71 3,130 3,170 151 132 112 107 102 97 92 87 83 78 74 3,170 3,210 154 134 114 109 104 99 94 90 85 80 76 3,210 3,250 156 136 117 112 107 102 97 92 87 82 78 3,250 3,290 158 138 119 114 109 104 99 94 89 84 80 3,290 3,330 160 141 121 116 111 106 101 96 91 87 82 3,330 3,370 163 143 123 118 113 108 103 98 93 89 84 3,370 3,410 165 145 125 120 115 111 106 101 96 91 86 3,410 3,450 167 147 128 123 118 113 108 103 98 93 88 3,450 3,490 169 150 130 125 120 115 110 105 100 95 90 3,490 3,530 171 152 132 127 122 117 112 107 102 97 92 3,530 3,570 174 154 134 129 124 119 114 109 104 100 95 3,570 3,610 176 156 137 132 127 122 117 112 107 102 97 3,610 3,650 178 158 139 134 129 124 119 114 109 104 99 3,650 3,690 180 161 141 136 131 126 121 116 111 106 101 3,690 3,730 183 163 143 138 133 128 123 118 113 108 103 3,730 3,770 185 165 146 141 136 131 126 121 116 111 106 3,770 3,810 187 167 148 143 138 133 128 123 118 113 108 3,810 3,850 189 170 150 145 140 135 130 125 120 115 110 3,850 3,890 192 172 152 147 142 137 132 127 122 117 112 3,890 3,930 194 174 154 149 145 140 135 130 125 120 115 3,930 3,970 196 176 157 152 147 142 137 132 127 122 117 3,970 4,010 198 179 159 154 149 144 139 134 129 124 119 4,010 4,050 200 181 161 156 151 146 141 136 131 126 121 4,050 4,090 203 183 163 158 153 148 143 138 134 129 124 4,090 4,130 205 185 166 161 156 151 146 141 136 131 126 4,130 4,170 207 188 168 163 158 153 148 143 138 133 128 4,170 4,210 209 190 170 165 160 155 150 145 140 135 130 4,210 4,250 212 192 172 167 162 157 152 147 142 137 132 $4,250 and over Use Table 2(b) for Married person least But less than And the wages are - MARRIED Persons - BI-WEEKLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 145 0 0 0 0 0 0 0 0 0 0 0 145 165 0 0 0 0 0 0 0 0 0 0 0 165 185 1 0 0 0 0 0 0 0 0 0 0 185 205 2 0 0 0 0 0 0 0 0 0 0 205 225 3 0 0 0 0 0 0 0 0 0 0 225 245 4 0 0 0 0 0 0 0 0 0 0 245 265 5 0 0 0 0 0 0 0 0 0 0 265 285 7 0 0 0 0 0 0 0 0 0 0 285 305 8 0 0 0 0 0 0 0 0 0 0 305 325 9 0 0 0 0 0 0 0 0 0 0 325 345 10 0 0 0 0 0 0 0 0 0 0 345 365 11 0 0 0 0 0 0 0 0 0 0 365 385 12 0 0 0 0 0 0 0 0 0 0 385 405 13 0 0 0 0 0 0 0 0 0 0 405 425 14 0 0 0 0 0 0 0 0 0 0 425 445 15 0 0 0 0 0 0 0 0 0 0 445 465 16 0 0 0 0 0 0 0 0 0 0 465 485 17 0 0 0 0 0 0 0 0 0 0 485 505 18 0 0 0 0 0 0 0 0 0 0 505 525 19 0 0 0 0 0 0 0 0 0 0 525 545 20 0 0 0 0 0 0 0 0 0 0 545 565 21 1 0 0 0 0 0 0 0 0 0 565 585 22 2 0 0 0 0 0 0 0 0 0 585 605 23 3 0 0 0 0 0 0 0 0 0 605 625 24 4 0 0 0 0 0 0 0 0 0 625 645 25 5 0 0 0 0 0 0 0 0 0 645 665 26 6 1 0 0 0 0 0 0 0 0 665 685 27 7 2 0 0 0 0 0 0 0 0 685 705 28 8 3 0 0 0 0 0 0 0 0 705 725 29 10 5 0 0 0 0 0 0 0 0 725 745 30 11 6 1 0 0 0 0 0 0 0 745 765 31 12 7 2 0 0 0 0 0 0 0 765 785 33 13 8 3 0 0 0 0 0 0 0 785 805 34 14 9 4 0 0 0 0 0 0 0 805 825 35 15 10 5 0 0 0 0 0 0 0 825 845 36 16 11 6 1 0 0 0 0 0 0 845 865 37 17 12 7 2 0 0 0 0 0 0 865 885 38 18 13 8 3 0 0 0 0 0 0 885 905 39 19 14 9 4 0 0 0 0 0 0 905 925 40 20 15 10 5 0 0 0 0 0 0 925 945 41 21 16 11 6 1 0 0 0 0 0 945 965 42 22 17 12 7 2 0 0 0 0 0 965 985 43 23 18 13 8 3 0 0 0 0 0 985 1,005 44 24 19 14 9 4 0 0 0 0 0 1,005 1,025 45 25 20 15 10 5 0 0 0 0 0 1,025 1,045 46 26 21 16 11 6 1 0 0 0 0 1,045 1,065 47 27 22 17 12 7 2 0 0 0 0 1,065 1,085 48 28 23 18 13 8 3 0 0 0 0 1,085 1,105 49 29 24 19 14 9 4 0 0 0 0 1,105 1,125 50 30 25 20 15 10 5 0 0 0 0 1,125 1,145 51 31 26 21 16 11 6 1 0 0 0 1,145 1,165 52 32 27 22 17 12 7 2 0 0 0 1,165 1,185 54 33 28 23 18 13 8 3 0 0 0 1,185 1,205 55 34 29 24 19 14 9 4 0 0 0 1,205 1,225 56 36 31 25 20 15 10 5 0 0 0 1,225 1,245 57 37 32 27 21 16 11 6 1 0 0 And the wages are - least But less than SINGLE Persons - SEMI-MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 1,245 1,265 58 38 33 28 23 18 12 7 2 0 0 1,265 1,285 59 39 34 29 24 19 14 8 3 0 0 1,285 1,305 60 40 35 30 25 20 15 10 5 0 0 1,305 1,325 61 41 36 31 26 21 16 11 6 1 0 1,325 1,345 62 42 37 32 27 22 17 12 7 2 0 1,345 1,365 64 43 38 33 28 23 18 13 8 3 0 1,365 1,385 65 44 39 34 29 24 19 14 9 4 0 1,385 1,405 66 45 40 35 30 25 20 15 10 5 0 1,405 1,425 67 46 41 36 31 26 21 16 11 6 1 1,425 1,445 68 47 42 37 32 27 22 17 12 7 2 1,445 1,465 69 48 43 38 33 28 23 18 13 8 3 1,465 1,485 70 49 44 39 34 29 24 19 14 9 4 1,485 1,505 71 50 45 40 35 30 25 20 15 10 5 1,505 1,525 72 51 46 41 36 31 26 21 16 11 6 1,525 1,545 74 52 47 42 37 32 27 22 17 12 7 1,545 1,565 75 53 48 43 38 33 28 23 18 13 8 1,565 1,585 76 55 49 44 39 34 29 24 19 14 9 1,585 1,605 77 56 50 45 40 35 30 25 20 15 10 1,605 1,625 78 57 51 46 41 36 31 26 21 16 11 1,625 1,645 79 58 52 47 42 37 32 27 22 17 12 1,645 1,665 80 59 54 48 43 38 33 28 23 18 13 1,665 1,685 81 60 55 49 44 39 34 29 24 19 14 1,685 1,705 83 61 56 50 45 40 35 30 25 20 15 1,705 1,725 84 62 57 52 46 41 36 31 26 21 16 1,725 1,745 85 63 58 53 47 42 37 32 27 22 17 1,745 1,765 86 65 59 54 49 44 38 33 28 23 18 1,765 1,785 87 66 60 55 50 45 40 34 29 24 19 1,785 1,805 88 67 61 56 51 46 41 36 31 25 20 1,805 1,825 89 68 63 57 52 47 42 37 32 27 21 1,825 1,845 90 69 64 58 53 48 43 38 33 28 23 1,845 1,865 91 70 65 59 54 49 44 39 34 29 24 1,865 1,885 93 71 66 60 55 50 45 40 35 30 25 1,885 1,905 94 72 67 62 56 51 46 41 36 31 26 1,905 1,925 95 74 68 63 57 52 47 42 37 32 27 1,925 1,945 96 75 69 64 58 53 48 43 38 33 28 1,945 1,965 97 76 70 65 60 54 49 44 39 34 29 1,965 1,985 98 77 71 66 61 55 50 45 40 35 30 1,985 2,005 99 78 73 67 62 56 51 46 41 36 31 2,005 2,025 100 79 74 68 63 58 52 47 42 37 32 2,025 2,045 102 80 75 69 64 59 53 48 43 38 33 2,045 2,065 103 81 76 71 65 60 54 49 44 39 34 2,065 2,085 104 82 77 72 66 61 55 50 45 40 35 2,085 2,105 105 84 78 73 67 62 57 51 46 41 36 2,105 2,125 106 85 79 74 68 63 58 52 47 42 37 2,125 2,145 107 86 80 75 70 64 59 53 48 43 38 2,145 2,165 108 87 82 76 71 65 60 55 49 44 39 2,165 2,185 109 88 83 77 72 66 61 56 50 45 40 2,185 2,205 110 89 84 78 73 68 62 57 51 46 41 $2,205 and over Use Table 3(a) for Single person And the wages are - least But less than SINGLE Persons - SEMI-MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 130 0 0 0 0 0 0 0 0 0 0 0 130 170 0 0 0 0 0 0 0 0 0 0 0 170 210 0 0 0 0 0 0 0 0 0 0 0 210 250 0 0 0 0 0 0 0 0 0 0 0 250 290 0 0 0 0 0 0 0 0 0 0 0 290 330 0 0 0 0 0 0 0 0 0 0 0 330 370 0 0 0 0 0 0 0 0 0 0 0 370 410 2 0 0 0 0 0 0 0 0 0 0 410 450 5 0 0 0 0 0 0 0 0 0 0 450 490 7 0 0 0 0 0 0 0 0 0 0 490 530 9 0 0 0 0 0 0 0 0 0 0 530 570 11 0 0 0 0 0 0 0 0 0 0 570 610 13 0 0 0 0 0 0 0 0 0 0 610 650 15 0 0 0 0 0 0 0 0 0 0 650 690 17 0 0 0 0 0 0 0 0 0 0 690 730 19 0 0 0 0 0 0 0 0 0 0 730 770 21 1 0 0 0 0 0 0 0 0 0 770 810 23 3 0 0 0 0 0 0 0 0 0 810 850 25 5 0 0 0 0 0 0 0 0 0 850 890 27 8 0 0 0 0 0 0 0 0 0 890 930 29 10 0 0 0 0 0 0 0 0 0 930 970 32 12 0 0 0 0 0 0 0 0 0 970 1,010 34 14 0 0 0 0 0 0 0 0 0 1,010 1,050 36 16 0 0 0 0 0 0 0 0 0 1,050 1,090 38 18 0 0 0 0 0 0 0 0 0 1,090 1,130 40 20 0 0 0 0 0 0 0 0 0 1,130 1,170 42 22 2 0 0 0 0 0 0 0 0 1,170 1,210 44 24 4 0 0 0 0 0 0 0 0 1,210 1,250 46 26 6 1 0 0 0 0 0 0 0 1,250 1,290 48 28 9 3 0 0 0 0 0 0 0 1,290 1,330 50 30 11 6 0 0 0 0 0 0 0 1,330 1,370 52 33 13 8 3 0 0 0 0 0 0 1,370 1,410 54 35 15 10 5 0 0 0 0 0 0 1,410 1,450 57 37 17 12 7 2 0 0 0 0 0 1,450 1,490 59 39 19 14 9 4 0 0 0 0 0 1,490 1,530 61 41 21 16 11 6 0 0 0 0 0 1,530 1,570 63 43 23 18 13 8 3 0 0 0 0 1,570 1,610 65 45 25 20 15 10 5 0 0 0 0 1,610 1,650 67 47 27 22 17 12 7 2 0 0 0 1,650 1,690 69 49 29 24 19 14 9 4 0 0 0 1,690 1,730 71 51 31 26 21 16 11 6 1 0 0 1,730 1,770 73 53 33 28 23 18 13 8 3 0 0 1,770 1,810 75 55 36 31 25 20 15 10 5 0 0 1,810 1,850 77 57 38 33 28 23 18 12 7 2 0 1,850 1,890 79 60 40 35 30 25 20 15 10 5 0 1,890 1,930 81 62 42 37 32 27 22 17 12 7 2 1,930 1,970 84 64 44 39 34 29 24 19 14 9 4 1,970 2,010 86 66 46 41 36 31 26 21 16 11 6 2,010 2,050 88 68 48 43 38 33 28 23 18 13 8 2,050 2,090 90 70 50 45 40 35 30 25 20 15 10 2,090 2,130 92 72 52 47 42 37 32 27 22 17 12 2,130 2,170 94 74 54 49 44 39 34 29 24 19 14 2,170 2,210 96 76 56 51 46 41 36 31 26 21 16 2,210 2,250 98 78 58 53 48 43 38 33 28 23 18 2,250 2,290 100 80 61 55 50 45 40 35 30 25 20 2,290 2,330 102 82 63 58 53 48 42 37 32 27 22 And the wages are - least But less than MARRIED Persons - SEMI-MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 2,330 2,370 105 85 65 60 55 50 45 40 35 29 24 2,370 2,410 107 87 67 62 57 52 47 42 37 32 27 2,410 2,450 109 89 69 64 59 54 49 44 39 34 29 2,450 2,490 111 91 71 66 61 56 51 46 41 36 31 2,490 2,530 114 93 73 68 63 58 53 48 43 38 33 2,530 2,570 116 95 75 70 65 60 55 50 45 40 35 2,570 2,610 118 97 77 72 67 62 57 52 47 42 37 2,610 2,650 120 99 79 74 69 64 59 54 49 44 39 2,650 2,690 123 101 81 76 71 66 61 56 51 46 41 2,690 2,730 125 103 83 78 73 68 63 58 53 48 43 2,730 2,770 127 106 85 80 75 70 65 60 55 50 45 2,770 2,810 129 108 88 83 77 72 67 62 57 52 47 2,810 2,850 131 110 90 85 80 75 70 64 59 54 49 2,850 2,890 134 112 92 87 82 77 72 67 62 57 51 2,890 2,930 136 115 94 89 84 79 74 69 64 59 54 2,930 2,970 138 117 96 91 86 81 76 71 66 61 56 2,970 3,010 140 119 98 93 88 83 78 73 68 63 58 3,010 3,050 143 121 100 95 90 85 80 75 70 65 60 3,050 3,090 145 124 102 97 92 87 82 77 72 67 62 3,090 3,130 147 126 105 99 94 89 84 79 74 69 64 3,130 3,170 149 128 107 101 96 91 86 81 76 71 66 3,170 3,210 152 130 109 104 98 93 88 83 78 73 68 3,210 3,250 154 132 111 106 100 95 90 85 80 75 70 3,250 3,290 156 135 113 108 103 97 92 87 82 77 72 3,290 3,330 158 137 116 110 105 100 94 89 84 79 74 3,330 3,370 160 139 118 113 107 102 97 92 87 81 76 3,370 3,410 163 141 120 115 109 104 99 94 89 84 79 3,410 3,450 165 144 122 117 112 106 101 96 91 86 81 3,450 3,490 167 146 125 119 114 108 103 98 93 88 83 3,490 3,530 169 148 127 121 116 111 105 100 95 90 85 3,530 3,570 172 150 129 124 118 113 107 102 97 92 87 3,570 3,610 174 153 131 126 120 115 110 104 99 94 89 3,610 3,650 176 155 134 128 123 117 112 107 101 96 91 3,650 3,690 178 157 136 130 125 120 114 109 103 98 93 3,690 3,730 181 159 138 133 127 122 116 111 106 100 95 3,730 3,770 183 162 140 135 129 124 119 113 108 102 97 3,770 3,810 185 164 142 137 132 126 121 115 110 105 99 3,810 3,850 187 166 145 139 134 128 123 118 112 107 102 3,850 3,890 190 168 147 142 136 131 125 120 115 109 104 3,890 3,930 192 170 149 144 138 133 128 122 117 111 106 3,930 3,970 194 173 151 146 141 135 130 124 119 114 108 3,970 4,010 196 175 154 148 143 137 132 127 121 116 110 4,010 4,050 198 177 156 150 145 140 134 129 123 118 113 4,050 4,090 201 179 158 153 147 142 136 131 126 120 115 4,090 4,130 203 182 160 155 150 144 139 133 128 123 117 4,130 4,170 205 184 163 157 152 146 141 136 130 125 119 4,170 4,210 207 186 165 159 154 149 143 138 132 127 122 4,210 4,250 210 188 167 162 156 151 145 140 135 129 124 $4,250 and over Use Table 3(b) for Married person least But less than And the wages are - MARRIED Persons - SEMI-MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 270 0 0 0 0 0 0 0 0 0 0 0 270 330 0 0 0 0 0 0 0 0 0 0 0 330 390 3 0 0 0 0 0 0 0 0 0 0 390 450 6 0 0 0 0 0 0 0 0 0 0 450 510 9 0 0 0 0 0 0 0 0 0 0 510 570 12 0 0 0 0 0 0 0 0 0 0 570 630 16 0 0 0 0 0 0 0 0 0 0 630 690 19 0 0 0 0 0 0 0 0 0 0 690 750 22 0 0 0 0 0 0 0 0 0 0 750 810 25 0 0 0 0 0 0 0 0 0 0 810 870 28 0 0 0 0 0 0 0 0 0 0 870 930 31 0 0 0 0 0 0 0 0 0 0 930 990 34 0 0 0 0 0 0 0 0 0 0 990 1,050 37 0 0 0 0 0 0 0 0 0 0 1,050 1,110 41 0 0 0 0 0 0 0 0 0 0 1,110 1,170 44 4 0 0 0 0 0 0 0 0 0 1,170 1,230 47 7 0 0 0 0 0 0 0 0 0 1,230 1,290 50 10 0 0 0 0 0 0 0 0 0 1,290 1,350 53 13 3 0 0 0 0 0 0 0 0 1,350 1,410 56 16 6 0 0 0 0 0 0 0 0 1,410 1,470 59 20 10 0 0 0 0 0 0 0 0 1,470 1,530 62 23 13 3 0 0 0 0 0 0 0 1,530 1,590 66 26 16 6 0 0 0 0 0 0 0 1,590 1,650 69 29 19 9 0 0 0 0 0 0 0 1,650 1,710 72 32 22 12 2 0 0 0 0 0 0 1,710 1,770 75 35 25 15 5 0 0 0 0 0 0 1,770 1,830 78 38 28 18 8 0 0 0 0 0 0 1,830 1,890 81 41 31 21 11 0 0 0 0 0 0 1,890 1,950 84 45 34 24 14 4 0 0 0 0 0 1,950 2,010 87 48 38 28 18 7 0 0 0 0 0 2,010 2,070 90 51 41 31 21 11 0 0 0 0 0 2,070 2,130 94 54 44 34 24 14 4 0 0 0 0 2,130 2,190 97 57 47 37 27 17 7 0 0 0 0 2,190 2,250 100 60 50 40 30 20 10 0 0 0 0 2,250 2,310 103 63 53 43 33 23 13 3 0 0 0 2,310 2,370 107 66 56 46 36 26 16 6 0 0 0 2,370 2,430 110 70 59 49 39 29 19 9 0 0 0 2,430 2,490 113 73 63 53 42 32 22 12 2 0 0 2,490 2,550 117 76 66 56 46 36 25 15 5 0 0 2,550 2,610 120 79 69 59 49 39 29 19 8 0 0 2,610 2,670 123 82 72 62 52 42 32 22 12 0 0 2,670 2,730 127 85 75 65 55 45 35 25 15 5 0 2,730 2,790 130 88 78 68 58 48 38 28 18 8 0 2,790 2,850 133 91 81 71 61 51 41 31 21 11 0 2,850 2,910 137 94 84 74 64 54 44 34 24 14 4 2,910 2,970 140 98 88 77 67 57 47 37 27 17 7 2,970 3,030 143 101 91 81 71 60 50 40 30 20 10 3,030 3,090 147 104 94 84 74 64 54 44 33 23 13 3,090 3,150 150 107 97 87 77 67 57 47 37 27 16 3,150 3,210 153 111 100 90 80 70 60 50 40 30 20 3,210 3,270 157 114 103 93 83 73 63 53 43 33 23 3,270 3,330 160 118 107 96 86 76 66 56 46 36 26 3,330 3,390 163 121 110 99 89 79 69 59 49 39 29 3,390 3,450 167 124 113 103 92 82 72 62 52 42 32 3,450 3,510 170 128 117 106 96 85 75 65 55 45 35 3,510 3,570 173 131 120 109 99 89 79 68 58 48 38 And the wages are - least But less than SINGLE Persons - MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 3,570 3,630 177 134 123 113 102 92 82 72 62 51 41 3,630 3,690 180 138 127 116 105 95 85 75 65 55 45 3,690 3,750 184 141 130 119 109 98 88 78 68 58 48 3,750 3,810 187 144 134 123 112 101 91 81 71 61 51 3,810 3,870 190 148 137 126 115 104 94 84 74 64 54 3,870 3,930 194 151 140 129 119 108 97 87 77 67 57 3,930 3,990 197 154 144 133 122 111 100 90 80 70 60 3,990 4,050 200 158 147 136 125 115 104 93 83 73 63 4,050 4,110 204 161 150 139 129 118 107 97 86 76 66 4,110 4,170 207 164 154 143 132 121 110 100 90 80 70 4,170 4,230 210 168 157 146 135 125 114 103 93 83 73 4,230 4,290 214 171 160 149 139 128 117 106 96 86 76 4,290 4,350 217 174 164 153 142 131 120 110 99 89 79 4,350 4,410 220 178 167 156 145 135 124 113 102 92 82 4,410 4,470 224 181 170 160 149 138 127 116 106 95 85 4,470 4,530 227 184 174 163 152 141 131 120 109 98 88 4,530 4,590 230 188 177 166 155 145 134 123 112 102 91 4,590 4,650 234 191 180 170 159 148 137 126 116 105 94 4,650 4,710 237 195 184 173 162 151 141 130 119 108 98 4,710 4,770 240 198 187 176 165 155 144 133 122 112 101 4,770 4,830 244 201 190 180 169 158 147 136 126 115 104 4,830 4,890 247 205 194 183 172 161 151 140 129 118 107 4,890 4,950 250 208 197 186 176 165 154 143 132 122 111 4,950 5,010 254 211 200 190 179 168 157 147 136 125 114 5,010 5,070 257 215 204 193 182 171 161 150 139 128 118 5,070 5,130 261 218 207 196 186 175 164 153 142 132 121 5,130 5,190 264 221 211 200 189 178 167 157 146 135 124 5,190 5,250 267 225 214 203 192 181 171 160 149 138 128 5,250 5,310 271 228 217 206 196 185 174 163 152 142 131 5,310 5,370 274 231 221 210 199 188 177 167 156 145 134 5,370 5,430 277 235 224 213 202 192 181 170 159 148 138 5,430 5,490 281 238 227 216 206 195 184 173 163 152 141 5,490 5,550 284 241 231 220 209 198 187 177 166 155 144 5,550 5,610 287 245 234 223 212 202 191 180 169 158 148 5,610 5,670 291 248 237 227 216 205 194 183 173 162 151 5,670 5,730 294 251 241 230 219 208 197 187 176 165 154 5,730 5,790 297 255 244 233 222 212 201 190 179 168 158 5,790 5,850 301 258 247 237 226 215 204 193 183 172 161 5,850 5,910 304 261 251 240 229 218 208 197 186 175 164 5,910 5,970 307 265 254 243 232 222 211 200 189 179 168 5,970 6,030 311 268 257 247 236 225 214 203 193 182 171 6,030 6,090 314 272 261 250 239 228 218 207 196 185 174 6,090 6,150 317 275 264 253 242 232 221 210 199 189 178 6,150 6,210 321 278 267 257 246 235 224 213 203 192 181 6,210 6,270 324 282 271 260 249 238 228 217 206 195 184 6,270 6,330 327 285 274 263 253 242 231 220 209 199 188 6,330 6,390 331 288 277 267 256 245 234 224 213 202 191 6,390 6,450 334 292 281 270 259 248 238 227 216 205 195 $6,450 and over Use Table 4(a) for Single person And the wages are - least But less than SINGLE Persons - MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 260 0 0 0 0 0 0 0 0 0 0 0 260 340 0 0 0 0 0 0 0 0 0 0 0 340 420 0 0 0 0 0 0 0 0 0 0 0 420 500 0 0 0 0 0 0 0 0 0 0 0 500 580 0 0 0 0 0 0 0 0 0 0 0 580 660 0 0 0 0 0 0 0 0 0 0 0 660 740 0 0 0 0 0 0 0 0 0 0 0 740 820 5 0 0 0 0 0 0 0 0 0 0 820 900 9 0 0 0 0 0 0 0 0 0 0 900 980 13 0 0 0 0 0 0 0 0 0 0 980 1,060 17 0 0 0 0 0 0 0 0 0 0 1,060 1,140 21 0 0 0 0 0 0 0 0 0 0 1,140 1,220 26 0 0 0 0 0 0 0 0 0 0 1,220 1,300 30 0 0 0 0 0 0 0 0 0 0 1,300 1,380 34 0 0 0 0 0 0 0 0 0 0 1,380 1,460 38 0 0 0 0 0 0 0 0 0 0 1,460 1,540 42 3 0 0 0 0 0 0 0 0 0 1,540 1,620 46 7 0 0 0 0 0 0 0 0 0 1,620 1,700 51 11 0 0 0 0 0 0 0 0 0 1,700 1,780 55 15 0 0 0 0 0 0 0 0 0 1,780 1,860 59 19 0 0 0 0 0 0 0 0 0 1,860 1,940 63 23 0 0 0 0 0 0 0 0 0 1,940 2,020 67 28 0 0 0 0 0 0 0 0 0 2,020 2,100 71 32 0 0 0 0 0 0 0 0 0 2,100 2,180 76 36 0 0 0 0 0 0 0 0 0 2,180 2,260 80 40 0 0 0 0 0 0 0 0 0 2,260 2,340 84 44 4 0 0 0 0 0 0 0 0 2,340 2,420 88 48 9 0 0 0 0 0 0 0 0 2,420 2,500 92 53 13 3 0 0 0 0 0 0 0 2,500 2,580 96 57 17 7 0 0 0 0 0 0 0 2,580 2,660 101 61 21 11 0 0 0 0 0 0 0 2,660 2,740 105 65 25 15 5 0 0 0 0 0 0 2,740 2,820 109 69 29 19 9 0 0 0 0 0 0 2,820 2,900 113 73 34 24 14 3 0 0 0 0 0 2,900 2,980 117 77 38 28 18 8 0 0 0 0 0 2,980 3,060 121 82 42 32 22 12 0 0 0 0 0 3,060 3,140 125 86 46 36 26 16 6 0 0 0 0 3,140 3,220 130 90 50 40 30 20 10 0 0 0 0 3,220 3,300 134 94 54 44 34 24 14 4 0 0 0 3,300 3,380 138 98 59 49 38 28 18 8 0 0 0 3,380 3,460 142 102 63 53 43 33 23 12 2 0 0 3,460 3,540 146 107 67 57 47 37 27 17 7 0 0 3,540 3,620 150 111 71 61 51 41 31 21 11 0 0 3,620 3,700 155 115 75 65 55 45 35 25 15 5 0 3,700 3,780 159 119 79 69 59 49 39 29 19 9 0 3,780 3,860 163 123 84 73 63 53 43 33 23 13 3 3,860 3,940 167 127 88 78 68 58 47 37 27 17 7 3,940 4,020 171 132 92 82 72 62 52 42 32 21 11 4,020 4,100 175 136 96 86 76 66 56 46 36 26 16 4,100 4,180 180 140 100 90 80 70 60 50 40 30 20 4,180 4,260 184 144 104 94 84 74 64 54 44 34 24 4,260 4,340 188 148 108 98 88 78 68 58 48 38 28 4,340 4,420 192 152 113 103 93 82 72 62 52 42 32 4,420 4,500 196 157 117 107 97 87 77 67 56 46 36 4,500 4,580 200 161 121 111 101 91 81 71 61 51 41 4,580 4,660 205 165 125 115 105 95 85 75 65 55 45 And the wages are - least But less than MARRIED Persons - MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 4,660 4,740 209 169 129 119 109 99 89 79 69 59 49 4,740 4,820 214 173 133 123 113 103 93 83 73 63 53 4,820 4,900 218 177 138 128 118 107 97 87 77 67 57 4,900 4,980 223 181 142 132 122 112 102 92 81 71 61 4,980 5,060 227 186 146 136 126 116 106 96 86 76 66 5,060 5,140 232 190 150 140 130 120 110 100 90 80 70 5,140 5,220 236 194 154 144 134 124 114 104 94 84 74 5,220 5,300 241 198 158 148 138 128 118 108 98 88 78 5,300 5,380 245 202 163 153 142 132 122 112 102 92 82 5,380 5,460 250 207 167 157 147 137 127 116 106 96 86 5,460 5,540 254 211 171 161 151 141 131 121 111 101 90 5,540 5,620 258 216 175 165 155 145 135 125 115 105 95 5,620 5,700 263 220 179 169 159 149 139 129 119 109 99 5,700 5,780 267 225 183 173 163 153 143 133 123 113 103 5,780 5,860 272 229 188 177 167 157 147 137 127 117 107 5,860 5,940 276 234 192 182 172 162 151 141 131 121 111 5,940 6,020 281 238 196 186 176 166 156 146 136 125 115 6,100 6,100 287 245 202 192 182 172 162 152 142 132 122 6,100 6,180 290 247 205 194 184 174 164 154 144 134 124 6,180 6,260 294 252 209 198 188 178 168 158 148 138 128 6,260 6,340 299 256 213 203 192 182 172 162 152 142 132 6,340 6,420 303 261 218 207 197 186 176 166 156 146 136 6,420 6,500 308 265 222 212 201 191 181 171 160 150 140 6,500 6,580 312 269 227 216 205 195 185 175 165 155 145 6,580 6,660 317 274 231 221 210 199 189 179 169 159 149 6,660 6,740 321 278 236 225 214 203 193 183 173 163 153 6,740 6,820 325 283 240 229 219 208 197 187 177 167 157 6,820 6,900 330 287 245 234 223 212 201 191 181 171 161 6,900 6,980 334 292 249 238 228 217 206 196 185 175 165 6,980 7,060 339 296 254 243 232 221 210 200 190 180 170 7,060 7,140 343 301 258 247 237 226 215 204 194 184 174 7,140 7,220 348 305 263 252 241 230 219 209 198 188 178 7,220 7,300 352 310 267 256 245 235 224 213 202 192 182 7,300 7,380 357 314 272 261 250 239 228 218 207 196 186 7,380 7,460 361 319 276 265 254 244 233 222 211 200 190 7,460 7,540 366 323 280 270 259 248 237 226 216 205 194 7,540 7,620 370 327 285 274 263 253 242 231 220 209 199 7,620 7,700 375 332 289 279 268 257 246 235 225 214 203 7,700 7,780 379 336 294 283 272 261 251 240 229 218 208 7,780 7,860 383 341 298 287 277 266 255 244 234 223 212 7,860 7,940 388 345 303 292 281 270 260 249 238 227 216 7,940 8,020 392 350 307 296 286 275 264 253 242 232 221 8,020 8,100 397 354 312 301 290 279 269 258 247 236 225 8,100 8,180 401 359 316 305 295 284 273 262 251 241 230 8,180 8,260 406 363 321 310 299 288 277 267 256 245 234 8,260 8,340 410 368 325 314 303 293 282 271 260 250 239 8,340 8,420 415 372 330 319 308 297 286 276 265 254 243 8,420 8,500 419 377 334 323 312 302 291 280 269 258 248 $8,500 and over Use Table 4(b) for Married person least But less than And the wages are - MARRIED Persons - MONTHLY Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 25 0 0 0 0 0 0 0 0 0 0 0 25 30 1 0 0 0 0 0 0 0 0 0 0 30 35 1 0 0 0 0 0 0 0 0 0 0 35 40 1 0 0 0 0 0 0 0 0 0 0 40 45 1 0 0 0 0 0 0 0 0 0 0 45 50 2 0 0 0 0 0 0 0 0 0 0 50 55 2 0 0 0 0 0 0 0 0 0 0 55 60 2 0 0 0 0 0 0 0 0 0 0 60 65 3 1 0 0 0 0 0 0 0 0 0 65 70 3 1 0 0 0 0 0 0 0 0 0 70 75 3 1 1 0 0 0 0 0 0 0 0 75 80 3 1 1 1 0 0 0 0 0 0 0 80 85 4 2 1 1 0 0 0 0 0 0 0 85 90 4 2 2 1 1 0 0 0 0 0 0 90 95 4 2 2 1 1 0 0 0 0 0 0 95 100 4 3 2 2 1 1 0 0 0 0 0 100 105 5 3 2 2 1 1 0 0 0 0 0 105 110 5 3 3 2 2 1 1 0 0 0 0 110 115 5 3 3 2 2 1 1 1 0 0 0 115 120 5 4 3 3 2 2 1 1 0 0 0 120 125 6 4 3 3 2 2 1 1 1 0 0 125 130 6 4 4 3 3 2 2 1 1 0 0 130 135 6 4 4 3 3 2 2 2 1 1 0 135 140 7 5 4 4 3 3 2 2 1 1 0 140 145 7 5 4 4 3 3 3 2 2 1 1 145 150 7 5 5 4 4 3 3 2 2 1 1 150 155 7 5 5 4 4 4 3 3 2 2 1 155 160 8 6 5 5 4 4 3 3 2 2 1 160 165 8 6 6 5 4 4 4 3 3 2 2 165 170 8 6 6 5 5 4 4 3 3 2 2 170 175 9 7 6 6 5 5 4 4 3 3 2 175 180 9 7 6 6 5 5 4 4 3 3 2 180 185 9 7 7 6 6 5 5 4 4 3 3 185 190 9 7 7 6 6 5 5 4 4 3 3 190 195 10 8 7 7 6 6 5 5 4 4 3 195 200 10 8 7 7 6 6 5 5 4 4 4 200 205 10 8 8 7 7 6 6 5 5 4 4 205 210 10 9 8 8 7 7 6 6 5 5 4 210 215 11 9 8 8 7 7 6 6 5 5 4 215 220 11 9 9 8 8 7 7 6 6 5 5 220 225 11 9 9 8 8 7 7 6 6 5 5 225 230 12 10 9 9 8 8 7 7 6 6 5 230 235 12 10 9 9 8 8 7 7 6 6 5 235 240 12 10 10 9 9 8 8 7 7 6 6 240 245 12 10 10 9 9 8 8 7 7 6 6 245 250 13 11 10 10 9 9 8 8 7 7 6 250 255 13 11 11 10 10 9 9 8 8 7 7 255 260 13 11 11 10 10 9 9 8 8 7 7 260 265 14 12 11 11 10 10 9 9 8 8 7 265 270 14 12 11 11 10 10 9 9 8 8 7 270 275 14 12 12 11 11 10 10 9 9 8 8 275 280 14 12 12 11 11 10 10 9 9 8 8 280 285 15 13 12 12 11 11 10 10 9 9 8 285 290 15 13 12 12 11 11 10 10 9 9 9 290 295 15 13 13 12 12 11 11 10 10 9 9 295 300 16 14 13 13 12 12 11 11 10 10 9 And the wages are - least But less than SINGLE Persons - DAILY or MISC. Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 300 305 16 14 13 13 12 12 11 11 10 10 9 305 310 16 14 14 13 13 12 12 11 11 10 10 310 315 16 14 14 13 13 12 12 11 11 10 10 315 320 17 15 14 14 13 13 12 12 11 11 10 320 325 17 15 14 14 13 13 12 12 11 11 10 325 330 17 15 15 14 14 13 13 12 12 11 11 330 335 17 15 15 15 14 14 13 13 12 12 11 335 340 18 16 15 15 14 14 13 13 12 12 11 340 345 18 16 16 15 15 14 14 13 13 12 12 345 350 18 16 16 15 15 14 14 13 13 12 12 350 355 19 17 16 16 15 15 14 14 13 13 12 355 360 19 17 16 16 15 15 14 14 13 13 12 360 365 19 17 17 16 16 15 15 14 14 13 13 365 370 19 17 17 16 16 15 15 14 14 13 13 370 375 20 18 17 17 16 16 15 15 14 14 13 375 380 20 18 18 17 17 16 16 15 15 14 14 380 385 20 18 18 17 17 16 16 15 15 14 14 385 390 21 19 18 18 17 17 16 16 15 15 14 390 395 21 19 18 18 17 17 16 16 15 15 14 395 400 21 19 19 18 18 17 17 16 16 15 15 400 405 21 19 19 18 18 17 17 16 16 15 15 405 410 22 20 19 19 18 18 17 17 16 16 15 410 415 22 20 19 19 18 18 17 17 16 16 15 415 420 22 20 20 19 19 18 18 17 17 16 16 420 425 22 21 20 20 19 19 18 18 17 17 16 425 430 23 21 20 20 19 19 18 18 17 17 16 430 435 23 21 21 20 20 19 19 18 18 17 17 435 440 23 21 21 20 20 19 19 18 18 17 17 440 445 24 22 21 21 20 20 19 19 18 18 17 445 450 24 22 21 21 20 20 19 19 18 18 17 450 455 24 22 22 21 21 20 20 19 19 18 18 455 460 24 22 22 21 21 20 20 19 19 18 18 460 465 25 23 22 22 21 21 20 20 19 19 18 465 470 25 23 23 22 22 21 21 20 20 19 19 470 475 25 23 23 22 22 21 21 20 20 19 19 475 480 26 24 23 23 22 22 21 21 20 20 19 480 485 26 24 23 23 22 22 21 21 20 20 19 485 490 26 24 24 23 23 22 22 21 21 20 20 490 495 26 24 24 23 23 22 22 21 21 20 20 495 500 27 25 24 24 23 23 22 22 21 21 20 500 505 27 25 24 24 23 23 22 22 21 21 21 505 510 27 25 25 24 24 23 23 22 22 21 21 510 515 28 26 25 25 24 24 23 23 22 22 21 515 520 28 26 25 25 24 24 23 23 22 22 21 520 525 28 26 26 25 25 24 24 23 23 22 22 525 530 28 26 26 25 25 24 24 23 23 22 22 530 535 29 27 26 26 25 25 24 24 23 23 22 535 540 29 27 26 26 25 25 24 24 23 23 22 $540 and over Use Table 8(a) for Single person And the wages are - least But less than SINGLE Persons - DAILY or MISC. Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 0 25 0 0 0 0 0 0 0 0 0 0 0 25 30 0 0 0 0 0 0 0 0 0 0 0 30 35 0 0 0 0 0 0 0 0 0 0 0 35 40 0 0 0 0 0 0 0 0 0 0 0 40 45 1 0 0 0 0 0 0 0 0 0 0 45 50 1 0 0 0 0 0 0 0 0 0 0 50 55 1 0 0 0 0 0 0 0 0 0 0 55 60 1 0 0 0 0 0 0 0 0 0 0 60 65 2 0 0 0 0 0 0 0 0 0 0 65 70 2 0 0 0 0 0 0 0 0 0 0 70 75 2 0 0 0 0 0 0 0 0 0 0 75 80 2 1 0 0 0 0 0 0 0 0 0 80 85 3 1 0 0 0 0 0 0 0 0 0 85 90 3 1 0 0 0 0 0 0 0 0 0 90 95 3 1 0 0 0 0 0 0 0 0 0 95 100 3 2 0 0 0 0 0 0 0 0 0 100 105 4 2 0 0 0 0 0 0 0 0 0 105 110 4 2 0 0 0 0 0 0 0 0 0 110 115 4 2 1 0 0 0 0 0 0 0 0 115 120 4 3 1 0 0 0 0 0 0 0 0 120 125 5 3 1 1 0 0 0 0 0 0 0 125 130 5 3 1 1 0 0 0 0 0 0 0 130 135 5 3 2 1 1 0 0 0 0 0 0 135 140 5 4 2 1 1 0 0 0 0 0 0 140 145 6 4 2 2 1 1 0 0 0 0 0 145 150 6 4 2 2 1 1 0 0 0 0 0 150 155 6 4 3 2 2 1 1 0 0 0 0 155 160 7 5 3 2 2 1 1 1 0 0 0 160 165 7 5 3 3 2 2 1 1 0 0 0 165 170 7 5 3 3 2 2 2 1 1 0 0 170 175 7 5 4 3 3 2 2 1 1 0 0 175 180 8 6 4 3 3 3 2 2 1 1 0 180 185 8 6 4 4 3 3 2 2 1 1 0 185 190 8 6 4 4 3 3 3 2 2 1 1 190 195 8 7 5 4 4 3 3 2 2 1 1 195 200 9 7 5 4 4 4 3 3 2 2 1 200 205 9 7 5 5 4 4 3 3 2 2 1 205 210 9 7 5 5 5 4 4 3 3 2 2 210 215 9 8 6 5 5 4 4 3 3 2 2 215 220 10 8 6 6 5 5 4 4 3 3 2 220 225 10 8 6 6 5 5 4 4 3 3 3 225 230 10 8 7 6 6 5 5 4 4 3 3 230 235 11 9 7 6 6 5 5 4 4 4 3 235 240 11 9 7 7 6 6 5 5 4 4 3 240 245 11 9 7 7 6 6 5 5 4 4 4 245 250 11 9 8 7 7 6 6 5 5 4 4 250 255 12 10 8 7 7 6 6 5 5 5 4 255 260 12 10 8 8 7 7 6 6 5 5 4 260 265 12 10 8 8 7 7 6 6 6 5 5 265 270 12 10 9 8 8 7 7 6 6 5 5 270 275 13 11 9 8 8 7 7 7 6 6 5 275 280 13 11 9 9 8 8 7 7 6 6 5 280 285 13 11 9 9 8 8 8 7 7 6 6 285 290 14 12 10 9 9 8 8 7 7 6 6 290 295 14 12 10 9 9 8 8 8 7 7 6 295 300 14 12 10 10 9 9 8 8 7 7 6 And the wages are - least But less than MARRIED Persons - DAILY or MISC. Payroll Period

And the number of withholding allowances claimed is - 0 1 2 3 4 5 6 7 8 9 10 The amount of income tax to be withheld shall be - 300 305 14 12 10 10 9 9 9 8 8 7 7 305 310 15 13 11 10 10 9 9 8 8 7 7 310 315 15 13 11 11 10 10 9 9 8 8 7 315 320 15 13 11 11 10 10 9 9 8 8 7 320 325 16 14 12 11 11 10 10 9 9 8 8 325 330 16 14 12 11 11 10 10 9 9 8 8 330 335 16 14 12 12 11 11 10 10 9 9 8 335 340 16 14 12 12 11 11 10 10 9 9 9 340 345 17 15 13 12 12 11 11 10 10 9 9 345 350 17 15 13 12 12 12 11 11 10 10 9 350 355 17 15 13 13 12 12 11 11 10 10 9 355 360 17 16 14 13 13 12 12 11 11 10 10 360 365 18 16 14 13 13 12 12 11 11 10 10 365 370 18 16 14 14 13 13 12 12 11 11 10 370 375 18 16 14 14 13 13 12 12 11 11 10 375 380 19 17 15 14 14 13 13 12 12 11 11 380 385 19 17 15 14 14 13 13 12 12 11 11 385 390 19 17 15 15 14 14 13 13 12 12 11 390 395 19 17 16 15 15 14 14 13 13 12 12 395 400 20 18 16 15 15 14 14 13 13 12 12 400 405 20 18 16 16 15 15 14 14 13 13 12 405 410 20 18 16 16 15 15 14 14 13 13 12 410 415 21 19 17 16 16 15 15 14 14 13 13 415 420 21 19 17 16 16 15 15 14 14 13 13 420 425 21 19 17 17 16 16 15 15 14 14 13 425 430 21 19 17 17 16 16 15 15 14 14 13 430 435 22 20 18 17 17 16 16 15 15 14 14 435 440 22 20 18 18 17 17 16 16 15 15 14 440 445 22 20 18 18 17 17 16 16 15 15 14 445 450 23 21 19 18 18 17 17 16 16 15 15 450 455 23 21 19 18 18 17 17 16 16 15 15 455 460 23 21 19 19 18 18 17 17 16 16 15 460 465 23 21 19 19 18 18 17 17 16 16 15 465 470 24 22 20 19 19 18 18 17 17 16 16 470 475 24 22 20 19 19 18 18 17 17 16 16 475 480 24 22 20 20 19 19 18 18 17 17 16 480 485 24 22 21 20 20 19 19 18 18 17 17 485 490 25 23 21 20 20 19 19 18 18 17 17 490 495 25 23 21 21 20 20 19 19 18 18 17 495 500 25 23 21 21 20 20 19 19 18 18 17 500 505 26 24 22 21 21 20 20 19 19 18 18 505 510 26 24 22 21 21 20 20 19 19 18 18 510 515 26 24 22 22 21 21 20 20 19 19 18 515 520 26 24 22 22 21 21 20 20 19 19 18 520 525 27 25 23 22 22 21 21 20 20 19 19 525 530 27 25 23 23 22 22 21 21 20 20 19 530 535 27 25 23 23 22 22 21 21 20 20 19 535 540 28 26 24 23 23 22 22 21 21 20 20 $540 and over Use Table 8(b) for Married person least But less than And the wages are - MARRIED Persons - DAILY or MISC. Payroll Period

# TAXPAYER ASSISTANCE

This publication is a general guide and will not address every situation. If you have questions, you may contact the Kansas Department of Revenue: By Phone By Mail By Appointment 785-368-8222 Tax Operations Go to ksrevenue.gov to set up an appointment by using the PO Box 3506 Appointment Scheduler. Topeka KS 66625-3506 Office hours are 8 a.m. to 4:45 p.m., Monday through Friday.

# PUBLICATIONS

Below is a list of publications available on the Kansas Department of Revenue's website. These publications contain instructions applicable to specific business industries and general information for all business owners. • Publication KS-1216, Kansas Business Tax Application • Publication KS-1223 Kansas Food Sales Tax Rate Reduction • Publication KS-1510, Kansas Sales Tax and Compensating Use Tax • Publication KS-1515, Kansas Tax Calendar of Due Dates • Publication KS-1520, Kansas Exemption Certificates • Publication KS-1525, Kansas Sales and Use Tax for Contractors, Subcontractors and Repairmen • Publication KS-1526, Kansas Business Taxes for Motor Vehicle Transactions • Publication KS-1527, Kansas Business Taxes for Political Subdivisions • Publication KS-1530, Kansas Tire Excise Tax • Publication KS-1540, Kansas Business Taxes for Hotels, Motels and Restaurants • Publication KS-1550, Kansas Business Taxes for Agricultural Industries • Publication KS-1560, Kansas Business Taxes for Schools and Educational Institutions • Publication KS-1700, Kansas Sales & Use Tax Jurisdiction Code Booklet • KW-100, Kansas Withholding Tax Guide

# STATE SMALL BUSINESS WORKSHOPS

As part of our commitment to provide tax assistance to the business community, Tax Specialists within the Kansas Department of Revenue conduct small business workshops on Kansas taxes at various locations throughout Kansas. Whether you are a new business owner, an existing business owner, or an accountant, these workshops will give you the tools and understanding necessary to make Kansas taxes easier and less time consuming for you. Topics covered include filing and reporting requirements and methods, what is taxable, what is exempt and how to work with the department in collecting and remitting Kansas taxes. For a schedule of our workshops, visit our website. Pre-registration is required and a fee may be charged by the sponsoring Small Business Development Center (SBDC).