Electronic Withholding Requirements

The State of Kansas requires businesses with 51 or more employees or payees to report withholding information by electronic means. Filers must use the Kansas Department of Revenue Customer Service Center to file their withholding reports. This web page will be updated with information about filing options, record formatting requirements, and development updates as they become available. For additional information about the mandated filing threshold, see:

• Kansas Law Change Initial Notice (September 2006)
• Kansas Law Change Update (November 2006)
• W-2 & 1099 Filing Requirements

Withholding Report Specifications

Filers may input withholding information using the WebTax input forms or upload data from files in the federal standard or state-defined comma separated value (CSV) file formats.

• W-2s
  • Kansas W-2 Specifications for Electronic Filing - EFW2 Format (K-2MT)
  • Kansas W-2 Specifications for Electronic Filing – CSV Format (KW-2CSV)
• 1099s
  • Kansas 1099 Specifications for Electronic Filing - Pub 1220 Format (K-99MT)
  • Kansas 1099 Specifications for Electronic Filing - CSV Format (K-99CSV)

Bulk Filing

Filers submitting information for more than one company may qualify as a bulk filer. Potential bulk filers MUST contact the Department for approval prior to submitting data.

WebTax has been modified to allow bulk filers to upload withholding information in the formats listed above for multiple companies. Bulk filers can also upload KW-3 Annual Reconciliation Tax Return information for all companies from files formatted as follows:

• Kansas KW-3/KW-3E Specifications for Electronic Filing (KW-3ECSV)

If a bulk filer is unable to upload information using the Department's web interface, the filer may contact Electronic Services and request that the data be submitted on CD-ROM. Files submitted through this alternative method must meet the withholding report and KW-3 specifications posted above. Alternative filers are encouraged to test files against the Department’s online test page to insure files are formatted correctly. Transmissions that are incorrect, incomplete, or unapproved will not be processed.

To assist bulk filers, the Department has developed a Microsoft Excel template to help properly format uploadable KW-3 files.

• KW-3 Bulk Upload Template

Online File Testing

If filers are planning to submit information in one or more of the file formats listed above, they are encouraged to test those files using the Department’s online test page. The test provides immediate feedback about file structure. The test does not validate the data included in the file.

• Kansas Withholding EFW2/CSV Test Page

For additional information about electronically filing withholding reports, see the W-2/1099 Electronic Filing Frequently Asked Questions page.

For all other Business related Customer Service Center assistance regarding Sales, Withholding, or Miscellaneous taxes please call 785-368-8222 or email KDOR_BusinessTaxEServices@ks.gov.