Income/Franchise:
Kansas DOR Explains New Withholding Option for Businesses with Pandemic-Related Telecommuters
Notice 21-3, Kan. Dept. of Rev. (7/19/21). The Kansas Department of Revenue issued a notice addressing new law [see S.B. 47 (2021), and State Tax Matters, Issue 2021-20, for more details on this recently enacted legislation] that includes an option for employers to withhold income tax from employees based on the state of the employee’s primary work location rather than on the location from which the employee is teleworking due to the COVID-19 pandemic. The notice explains that this option is allowed for tax years 2021 and 2022 only and is effective for wages paid from January 1, 2021 through December 31, 2022. Additionally, the notice clarifies that “the employer’s decision with regard to withholding will not affect either the calculation of a taxpayer’s liability or a jurisdiction’s authority to impose and collect tax.” Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the “Deloitte” name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see www.deloitte.com/about to learn more about our global network of member firms.
