79-3299. Same; employers' annual statement; furnishing to employee; penalty for failure to furnish such statement. (a) Every employer, payer, person or organization deducting and withholding tax, on or before January 31 of each year, shall prepare a statement for each employee or payee on a form prescribed by the director stating the amount of wages or payments other than wages subject to Kansas income tax paid during the preceding year, the total amount of tax withheld, if any, from such wages or payments other than wages by the employer, payer, person or organization pursuant to this act and such other information as may be prescribed by the director. One copy of such statement shall be filed by the employer, payer, person or organization with the division of taxation on or before January 31 of each year. Except as otherwise provided, if the employer, payer, person or organization files statements which report such withholding information for 51 or more employees or payees, the statements shall be filed by electronic means. If filing such statements by electronic means would be a hardship for any such employer, payer, person or organization, the secretary may permit such statements to be filed other than by electronic means. Two copies of such statement shall be given to the employee or payee concerned, one of which will be filed by the employee or payee with the tax return required by this chapter.
(b) In the case of an employee whose employment is terminated before the end of a calendar year, the statement required by subsection (a) may be mailed at the time provided in that subsection to the last known address of the employee, or issued at the time of the last payment to the employee, at the employer's option.
(c) Any employer, payer, person or organization deducting and withholding tax who intentionally fails to furnish a statement to an employee or payee as required under the provisions of subsections (a) and (b) shall be guilty of a nonperson misdemeanor and upon conviction thereof shall be punished by a fine not exceeding $100 for each such offense.
(d) The annual statement of wages and salaries paid and amount withheld required by this section shall be in lieu of the annual information return required under K.S.A. 79-3222, and amendments thereto.
History: L. 1965, ch. 525, § 6; L. 1982, ch. 408, § 2; L. 2000, ch. 184, § 15; L. 2003, ch. 147, § 39; L. 2006, ch. 203, § 7; L. 2007, ch. 154, § 1; L. 2017, ch. 99, § 7; July 1.
Structure Kansas Statutes
79-3221d Designation of income tax refund for nongame wildlife improvement program; form.
79-3221e Disposition of moneys received pursuant to 79-3221d; limitation on expenditures.
79-3221f Kansas World War II Memorial Fund income tax checkoff; disposition of proceeds.
79-3221h Plant and animal disease and pest control fund.
79-3221i Kansas military emergency relief fund checkoff; disposition of moneys.
79-3221j Kansas breast cancer research fund checkoff; disposition of moneys; required report.
79-3221k Kansas hometown heroes fund checkoff; disposition of moneys.
79-3221m Kansas creative arts industries commission checkoff fund; disposition of moneys.
79-3221n Local school district contribution program checkoff; disposition of moneys.
79-3221o Individual tax returns; preclusion from including line for reporting compensating use tax.
79-3223 Records and special returns.
79-3225 Time for payment of tax; cancellation of tax; extension of time; interest.
79-3228 Penalties and interest.
79-3228a Failure to file or filing of insufficient return, mandamus action permitted.
79-3229 Jeopardy assessments, when; procedures; closing of taxable period.
79-3233 Powers of secretary or designee.
79-3233a Compromise of delinquent income taxes of taxpayers; procedure; rules and regulations.
79-3233b Same; annual report by director; filing.
79-3233e Abatement of certain income tax liabilities.
79-3233h Same; uncollectible accounts; death of individual or dissolution of corporation.
79-3233j Offset of tax overpayments against tax underpayments.
79-3234 Tax information; preservation; limits on dissemination and use; penalty for violations.
79-3235 Collection of delinquent taxes; tax lien.
79-3236 Rules and regulations.
79-3268 Taxpayer bill of rights and privileges.
79-3268a Taxpayer bill of rights; department of revenue correspondence with taxpayer; requirements.
79-3268b Same; duty of department to comply with taxpayer's designation of representative.
79-3268c Same; waiver of penalties.
79-3268d Same; closing letters.
79-3268e Same; department of revenue correspondence with taxpayer; requirements.
79-3268f Same; duty of department to comply with taxpayer's designation of representative.
79-3268g Same; waiver of penalties.
79-3268h Same; closing letters.
79-3269 Tax treatment of professional employer organizations; definitions.
79-3271 Apportionment of net income; definitions.
79-3272 Same; allocation and apportionment.
79-3273 Same; taxpayer taxable in another state.
79-3274 Apportionment of net income; nonbusiness income allocation.
79-3275 Same; rents and royalties; extent of utilization of tangible personal property.
79-3276 Same; capital gains and losses from sales of property.
79-3277 Same; interest and dividends.
79-3278 Same; patent and copyright royalties.
79-3279 Apportionment of net income; apportionment of business income; requirements; procedures.
79-3280 Same; property factor defined.
79-3281 Same; property owned or rented, value; net annual rate.
79-3282 Same; average value of property.
79-3284 Same; compensation for services; when payment in state.
79-3286 Same; sales of tangible personal property in state.
79-3287 Same; sales in state; income-producing activity.
79-3288b Election of treatment of income; timing; duration.
79-3289 Same; construction of act.
79-3292 Same; act supplemental to income tax act.
79-3293 Same; application of 79-3271 to 79-3292.
79-3293a Application of 79-3271, 79-3279 and 79-3288b.
79-3293b Application of 79-3271 and 79-3279.
79-3294 Withholding tax; title; relationship to Kansas income tax act.
79-3294a Withholding tax; injunctions.
79-3294b Same; bond to secure collection.
79-3295 Withholding tax; definitions.
79-3296 Withholding tax; employer's requirement to withhold; agreements of the secretary.
79-3298 Withholding tax from wages; employers' return filing requirements; remittance of tax, when.
79-32,100 Same; nondeductibility of withholding; credit allowed; refunds.
79-32,100a Withholding tax; deduction by payer required.
79-32,100b Same; liability of employer or payer for payment; employee action prohibited.
79-32,100c Same; failure to withhold, consequences; persons designated as employers.
79-32,100f Withholding tax; temporarily teleworking employees during COVID-19 pandemic.
79-32,101 Declaration of estimated tax, when; procedure.
79-32,102 Same; time of filing of certain declarations.
79-32,103 Time of payment of estimated tax.
79-32,104 Amount paid upon declarations of estimated tax; payments as credit against income tax.
79-32,106 Employers' and fiduciaries' liability for tax required to be withheld.
79-32,107a Application of 79-32,107.
79-32,107b Application of 79-32,101, 79-32,102, 79-32,103 and 79-32,107.
79-32,108 Severability; captions.
79-32,108a Withholding registration certificate required; procedure.
79-32,110 Tax imposed; classes of taxpayers; rates.
79-32,111 Credits against tax.
79-32,111c Credit against tax for household and dependent care expenses; limitation.
79-32,113 Exempted organizations; requirements and restrictions.
79-32,114 Accounting periods and methods.
79-32,115 Rules pertaining to husbands and wives.
79-32,116 Kansas taxable income of an individual.
79-32,117b Same; abatement and refund of taxes paid; claims.
79-32,117c Same; compensation defined.
79-32,117e Federal income tax rebate exempt from Kansas income tax.
79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax.
79-32,118 Kansas deduction of an individual.
79-32,119 Kansas standard deduction of an individual.
79-32,120 Kansas itemized deductions of an individual.
79-32,121 Kansas personal exemption of an individual.
79-32,121a Application of 79-32,121.
79-32,129 Partners, not partnership, subject to tax.
79-32,131 Partnership modification for a partner.
79-32,133 Determination of distributive share.
79-32,134 Kansas taxable income of a resident estate or trust.
79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.
79-32,136 Kansas taxable income of a nonresident estate or trust.
79-32,137 Share of a nonresident estate, trust or beneficiary in income from sources within Kansas.
79-32,138 Kansas taxable income of corporations; addition and subtraction modifications.
79-32,139 Taxation of subchapter S corporate income.
79-32,140 Credit for taxes paid in section 337 liquidation.
79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax.
79-32,141 Allocation of income and deductions.
79-32,142 Consolidated returns.
79-32,143 Kansas net operating loss for corporations.
79-32,152l Application of act.
79-32,152m Application of 79-3230, 79-32,101 and 79-32,107.
79-32,152n Application of 79-32,176.
79-32,152o Application of 79-32,117.
79-32,152p Application of 79-32,110, 79-32,119 and 79-32,120.
79-32,152q Application of 79-32,117.
79-32,152r Application of 79-1117 and 79-32,176.
79-32,155 Same; election to defer credit.
79-32,158 Same; rules and regulations.
79-32,159 Application of 79-32,111 and 79-32,153 to 79-32,158.
79-32,159a Application of 79-32,153 and 79-32,154.
79-32,159b Applicability of 1986 amendments.
79-32,159c Application of 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
79-32,160b Planned project within existing enterprise zone; tax election; prior act.
79-32,160c Application of act.
79-32,160e Application of act.
79-32,178 Rules and regulations.
79-32,179 Application of 79-1117, 79-1118, 79-32,117 and 79-32,175 to 79-32,178.
79-32,180 Application of 79-32,175 to 79-32,177, inclusive.
79-32,181a Credit against tax for interest rate reductions on certain agricultural production loans.
79-32,188 Severability of provisions of act.
79-32,190 Child day care assistance tax credit for corporations; amount.
79-32,191 Application of 79-32,190.
79-32,194 Community services contribution income and privilege tax credit; citation of act.
79-32,195 Tax credits for community services contributions; definitions.
79-32,196 Same; eligibility criteria for credit; limited retroactivity.
79-32,197 Same; amount of credit, carryover.
79-32,197a Same; assignability of credits.
79-32,199 Application of 79-32,194 through 79-32,198.
79-32,199a Application of 79-32,195, 79-32,197 and 79-32,197a.
79-32,199b Application of 79-32,195, 79-32,197 and 79-32,197a.
79-32,202a Tax credit for adoption expenses.
79-32,203 Tax credits for expenditures related to nongame and endangered species.
79-32,205 Earned income tax credit.
79-32,206 Credit for property tax paid on commercial and industrial machinery and equipment.
79-32,207 Kansas income tax credit for corporations for plugging abandoned oil or gas well.
79-32,209 Federal innocent spouse rule conformity.
79-32,212 Kansas income tax credit for single city port authority.
79-32,214 Amended returns to be filed by taxpayers receiving certain refund of property taxes.
79-32,217 Refineries; credit for certain investments; definitions.
79-32,218 Same; amount of credit; requirements.
79-32,219 Same; pass-through entities.
79-32,220 Same; claim for credit.
79-32,221 Same; accelerated depreciation, deduction.
79-32,222 Same; credit for certain environmental compliance expenditures.
79-32,223 Crude oil or natural gas pipelines; credits for certain investments; definitions.
79-32,224 Same; amount of credit; requirements.
79-32,225 Same; pass-through entities.
79-32,226 Same; claim for credit.
79-32,227 Same; accelerated depreciation, deduction.
79-32,229 Same; amount of credit; requirements.
79-32,230 Same; pass-through entities.
79-32,231 Same; claim for credit.
79-32,232 Same; accelerated depreciation, deduction.
79-32,233 Biomass-to-energy plants; credits for certain investments; definitions.
79-32,234 Same; amount of credit; requirements.
79-32,235 Same; pass-through entities.
79-32,236 Same; claim for credit.
79-32,237 Same; accelerated depreciation, deduction.
79-32,238 Integrated coal gasification power plants; credits for certain investments; definitions.
79-32,239 Same; amount of credit; requirements.
79-32,240 Same; pass-through entities.
79-32,241 Same; claim for credit.
79-32,243 Information required by taxpayer to claim income tax credits.
79-32,245 Renewable electric cogeneration facilities; credits for certain investments; definitions.
79-32,246 Same; amount of credit; requirements.
79-32,247 Same; pass-through entities.
79-32,248 Same; claim for credit.
79-32,249 Same; accelerated depreciation, deduction.
79-32,251 Biofuel storage and blending equipment; credits for certain investments; definitions.
79-32,252 Same; amount of credit; requirements.
79-32,253 Same; pass-through entities.
79-32,254 Same; claim for credit.
79-32,255 Same; accelerated depreciation; deduction.
79-32,260 Same; expiration of act; amount, limitations.
79-32,264 Limitations on tax credits; credits allowed and amounts to be carried forward.
79-32,265 Limitation on income tax credits allowed; valid social security numbers required.
79-32,267 Tax credit for certain taxpayers domiciled in a rural opportunity zone.
79-32,271 Tax credit for certain taxpayers who purchased food in this state.
79-32,274 Tax credit for contribution to Eisenhower foundation.
79-32,275 Tax credit for contributions to friends of cedar crest association.
79-32,277 Kansas taxpayer protection act; title and effective date.
79-32,279 Same; duties of paid tax return preparers; penalty, when.
79-32,280 Same; actions to enjoin prohibited conduct; reporting.
79-32,281 Same; jurisdiction; venue; consent judgment.