TIN ComplianceA resource from TIN Comply
Backup withholding
No
Nonresident payments
Yes, 5%
Forms
KW-5
State withholding

Kansas backup withholding and nonresident contractor withholding

Kansas defines non-wage withholding as a closed list in K.S.A. 79-3295(h), and backup withholding is not on it. The list does include management and consulting fees, and K.S.A. 79-32,100a(d) requires a Kansas for-profit entity that pays such fees to a nonresident for services physically performed in Kansas to withhold 5 percent. Payers that are individuals, governments or nonprofits are outside the rule, and there is no entertainer-specific regime. The withholding runs through the payer’s regular Kansas withholding account (KW-5 deposits, KW-3 annual return) with the 1099 attached.

State backup withholding not requiredNonresident non-wage withholding requiredSources checked November 1, 2026Updated November 1, 2026
In this guide
  1. Status
  2. Withholding on non-wage payments to nonresidents
  3. What Kansas does not require
  4. Pass-through entity withholding
  5. From the source
  6. Sources

Status

State backup withholdingNot required

Primary source (statute, regulation or agency publication saved in full)

Non-wage payments to nonresidentsRequired

Primary source (statute, regulation or agency publication saved in full)

Federal backup withholding under IRC 3406 (24 percent on a missing or mismatched TIN) applies in Kansas exactly as everywhere else; this page covers only what the state adds. The 50-state tables put Kansas next to its neighbours, and the Kansas 1099 filing page covers whether the state wants its own copy of the 1099.

Withholding on non-wage payments to nonresidents

Applies to
Nonresident individuals or organizations receiving management or consulting fees paid in the ordinary course of a trade, business or for-profit venture by a Kansas entity when the nonresident physically performs the services in Kansas. Not individuals, governmental or nonprofit payers. Entertainers and athletes are subject only to ordinary wage withholding if they are employees; no entertainer-specific rule.
Threshold
None stated
Rate
5% of the fee
Statute
K.S.A. 79-32,100a(d); 79-3295(h)(6); 79-32,100d; KW-100 Kansas Withholding Tax Guide
Withholding return
Form KW-5 withholding deposit, KW-3 annual return, filed under the payer's Kansas withholding account
Exemption certificate or waiver
None prescribed
Payee statement
Federal Form 1099 showing Kansas withholding, filed with KW-3
Due dates
Same deposit frequency as wage withholding; KW-3 with 1099s by January 31
Exceptions
Payers that are individuals, governmental or nonprofit entities; services not physically performed in Kansas

What Kansas does not require

State backup withholding

No state backup withholding: K.S.A. 79-3295(h) defines “payment other than wages” as a closed list (supplemental unemployment, annuity, sick pay; voluntary agreements; gambling winnings; Indian casino profits; vehicle fringe benefits; management or consulting fees); backup withholding under 3406 is not listed

Basis: Primary source (statute, regulation or agency publication saved in full).

Pass-through entity withholding (out of scope)

Kansas requires withholding on nonresident owners of pass-through entities (K.S.A. 79-32,139; Form KW-7). Entity-level withholding on distributions to nonresident owners is a duty of the entity, not of a payer, and is not covered on this page.

From the source

“are subject to Kansas withholding tax at the rate of 5% of the” fee “when payment is made by a Kansas entity in the normal” course of its business and “the nonresident physically performs these services in Kansas”

Kansas Department of Revenue, KW-100 Kansas Withholding Tax Guide (management and consulting fees), read November 1, 2026

Sources

Each source below was read and saved on November 1, 2026; the page is built from the saved text. Statutes are cited to the section; department pages and publications to their title and, where shown, revision date.

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