Form K-4 at a glance
What it is: Form K-4 is the Kansas Employee's Withholding Allowance Certificate.
Where and when to file: Using the information from your Personal Allowance Worksheet, complete the K-4 form, sign it and provide it to your employer.
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.
A filled-in Form K-4 example: a single employee with no dependents
How to fill out Form K-4, box by box
Personal Allowance Worksheet, line A, the allowance rate
If you are a single filer, mark “Single”. If you are married and your spouse has income, mark “Single”. If you are married and your spouse does not have income, mark “Joint”.
Your status of “Single” or “Joint” may differ from your status claimed on your federal form W-4.
Personal Allowance Worksheet, lines B to F, the allowances
Line B: Enter “0” or “1” if you are married or single (entering “0” may help you avoid having too little tax withheld).
Line C: Enter “0” or “1” if you are married and only have one job, and your spouse does not work (entering “0” may help you avoid having too little tax withheld).
Line D: Enter “2” if you will file head of household on your tax return (see conditions under Head of Household).
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).
Line 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.
Line F: Add lines B through E and enter the total.
The total on line F should not exceed the total exemptions you claim under “Exemptions and Dependents” on your Kansas income tax return.
Lines 1 and 2 of the certificate, your name, Social Security Number and mailing address
On line 1, print your First Name and Middle Initial and your Last Name.
On line 2, enter your Social Security Number.
Enter your Mailing address.
Lines 3 to 5 of the certificate, allowance rate, allowances and additional amount
On line 3, mark the allowance rate selected in Line A.
On line 4, enter the total number of allowances you are claiming (from Line F).
On line 5, enter any additional amount you want withheld from each paycheck (this is optional).
Line 6, exemption from 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.
On line 6, you claim exemption from withholding, and you must meet the conditions explained in the “Exemption from withholding” instructions above line 6. If you meet the conditions above line 6, write “Exempt” on this line.
The Kansas Department of Revenue will receive your federal W-2 forms for all years claimed Exempt.
Sign here and date
Under penalties of perjury, you declare that you have examined this certificate and that to the best of your knowledge and belief it is true, correct, and complete.
Sign here and enter the Date.
Lines 7 and 8, the employer
Enter the Employer's Name and Address on line 7 and the EIN (Employer ID Number) on line 8.
More rules for Form K-4
Because your tax situation may change, you may want to re-figure your withholding each year.
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.
For assistance, call the Kansas Department of Revenue at 785-368-8222.
Which situation applies
Provide it to your employer
Using the information from your Personal Allowance Worksheet, complete the K-4 form, sign it and provide it to your employer.
Your employer does not receive a K-4 form from you
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.
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.
Before you go
If you are not exempt, complete the Personal Allowance Worksheet that follows.
Cut here and give the lower portion to your employer. Keep the top portion for your records.
Sources
[1] Form K-4 (Rev. 7-24), Kansas Employee's Withholding Allowance Certificate, Kansas Department of Revenue (the Official source link on this page).
