Determination engine

Which state do you actually withhold in?

Reciprocity, convenience-of-the-employer, nonresident thresholds and unemployment localization, applied together to one employee's facts. Every answer cites the state source it came from.

Withhold Kansas income tax.

Missouri residents get no exemption from Kansas tax, so the work state governs.

Income tax withheld to

Kansas

Graduated, top rate 5.58%

Employee certificate

K-4

Kansas Employee's Withholding Allowance Certificate

Unemployment insurance

Kansas

Localized under factor 1: Localization.

Reciprocal agreement

Kansas has no reciprocal agreements.

→

Withhold Kansas nonresident income tax

Kansas taxes wages earned inside the state by nonresidents, and no reciprocal agreement covers Missouri residents. Kansas requires withholding from the first dollar of in-state wages.

Missouri also taxes this income, with a credit

The residence state taxes worldwide income. The employee claims a credit on the Missouri return for tax paid to Kansas, which prevents true double taxation but usually still leaves a balance if Missouri's rate is higher. Some employers withhold for both states; many withhold only for Kansas and let the employee manage the difference.

Kansas has local income taxes

Some Kansas counties and townships levy a local intangibles tax on interest and dividend income only. It does NOT apply to wages and is NOT withheld through payroll -- for payroll purposes Kansas should be treated as having no local wage tax.

Missouri has local income taxes at the residence

Kansas City and St. Louis each impose a 1% earnings tax on residents and on nonresidents for work performed in the city, withheld by employers. Both cities also impose employer-side payroll expense taxes.

→

Employer registrations you will need

Kansas — Income tax withholding: Kansas Department of Revenue
Kansas — Unemployment insurance: Kansas Department of Labor

→

Get the form

K-4 — Kansas (official state source)

Kansas profile Missouri profile Full write-up for this pair

Change the inputs

Withholding determination

Answer six questions. The result is a shareable link, so you can paste it into a ticket or an email.

Employee lives inState of residence

Work is performed inWhere the employee physically sits

Employer is based inWhere the work is directed from

Days in the work stateThis calendar year, leave blank if unknown

Wages from work-state daysUS dollars, leave blank if unknown

Arrangement Works remotely rather than at an employer location Remote work is an employer necessity, not employee preference

Run a whole roster instead

This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.