Form K-CNS100 "Quarterly Wage Report & Unemployment Tax Return" - Kansas

What Is Form K-CNS100?

This is a legal form that was released by the Kansas Department of Labor - a government authority operating within Kansas. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2018;
  • The latest edition provided by the Kansas Department of Labor;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form K-CNS100 by clicking the link below or browse more documents and templates provided by the Kansas Department of Labor.

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Download Form K-CNS100 "Quarterly Wage Report & Unemployment Tax Return" - Kansas

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KANSAS DEPARTMENT OF LABOR
Page 1 of 2
www.dol.ks.gov
For Internal Use Only
QUARTERLY WAGE REPORT & UNEMPLOYMENT TAX RETURN
K-CNS 100 Web (Rev. 1-18)
FILE ONLINE: www.KansasEmployer.gov
OR
SEE INSTRUCTIONS ON PAGE 2. To avoid a penalty this return must be postmarked or electronically
MAIL TO: Kansas Department of Labor, P.O. Box 400, Topeka, KS 66601-0400
submitted by the last day of the month after the quarter ending date.This report must be filed if you have
an active account, even if you have No Wages or No Tax Due.
M
M
D
D
Y
Y
Y
Y
Q
Y
Y
Y
Y
2. Employer
3. Quarter
1. Business
Name
Serial Number
Ending
4. Social Security Number
5. Employee Last Name
First Name
MI
6. Total Wages Paid This Quarter
7. Excess Wages Paid This Quarter
Dollars
Cents
Dollars
Cents
8. Total Wages for THIS page
9. Number of continuation sheets attached
(See Instructions)
11. For each month, report the number of covered workers who
10. NAICS CODE
Month 1
Month 2
Month 3
worked during or received pay for the payroll period which
(For Internal Use Only)
includes the 12th of the month.
Dollars
Cents
12. Total Wages from ALL pages. If NO Wages were paid, mark X here
22. I certify that the information on this return is true, correct and complete,
13. Total Excess Wages from ALL Pages
to the best of my knowledge and belief.
14. Compute Taxable Wages (Item 12 minus item 13)
Signature
15. Unemployment Tax Due (Multiply Item 14 by Tax Rate) Tax Rate =
+
16. SUTA Penalty Rate (See instructions)
Penalty Rate =
Printed
+
Name
17. Late Filing Penalty (See instructions)
+
18. Interest on Late Payment (See instructions)
Phone
+
19. Prior Amount Due
20. Prior Overpayment
Date
21. Total Due. If tax is $5 or more, pay to Kansas Employment
M
M
D
D
Y
Y
Y
Y
Security Fund.
NOTICE: By submitting your payment by check, you are consenting to the Department processing your check by using your routing numbers to initiate
23. Check if this is your final wage report.
an electronic funds transfer. If you do not want to electronically transfer funds from your bank account, you must pay by money order or credit card.
KANSAS DEPARTMENT OF LABOR
Page 1 of 2
www.dol.ks.gov
For Internal Use Only
QUARTERLY WAGE REPORT & UNEMPLOYMENT TAX RETURN
K-CNS 100 Web (Rev. 1-18)
FILE ONLINE: www.KansasEmployer.gov
OR
SEE INSTRUCTIONS ON PAGE 2. To avoid a penalty this return must be postmarked or electronically
MAIL TO: Kansas Department of Labor, P.O. Box 400, Topeka, KS 66601-0400
submitted by the last day of the month after the quarter ending date.This report must be filed if you have
an active account, even if you have No Wages or No Tax Due.
M
M
D
D
Y
Y
Y
Y
Q
Y
Y
Y
Y
2. Employer
3. Quarter
1. Business
Name
Serial Number
Ending
4. Social Security Number
5. Employee Last Name
First Name
MI
6. Total Wages Paid This Quarter
7. Excess Wages Paid This Quarter
Dollars
Cents
Dollars
Cents
8. Total Wages for THIS page
9. Number of continuation sheets attached
(See Instructions)
11. For each month, report the number of covered workers who
10. NAICS CODE
Month 1
Month 2
Month 3
worked during or received pay for the payroll period which
(For Internal Use Only)
includes the 12th of the month.
Dollars
Cents
12. Total Wages from ALL pages. If NO Wages were paid, mark X here
22. I certify that the information on this return is true, correct and complete,
13. Total Excess Wages from ALL Pages
to the best of my knowledge and belief.
14. Compute Taxable Wages (Item 12 minus item 13)
Signature
15. Unemployment Tax Due (Multiply Item 14 by Tax Rate) Tax Rate =
+
16. SUTA Penalty Rate (See instructions)
Penalty Rate =
Printed
+
Name
17. Late Filing Penalty (See instructions)
+
18. Interest on Late Payment (See instructions)
Phone
+
19. Prior Amount Due
20. Prior Overpayment
Date
21. Total Due. If tax is $5 or more, pay to Kansas Employment
M
M
D
D
Y
Y
Y
Y
Security Fund.
NOTICE: By submitting your payment by check, you are consenting to the Department processing your check by using your routing numbers to initiate
23. Check if this is your final wage report.
an electronic funds transfer. If you do not want to electronically transfer funds from your bank account, you must pay by money order or credit card.
Page 2 of 2
Kansas Department of Labor
Quarterly Wage Report & Unemployment Tax Return
K-CNS 100 Web (Rev. 1-18)
INSTRUCTIONS
This report can be filed online at www.KansasEmployer.gov
REIMBURSING EMPLOYERS
12. Total of Total Wages for ALL pages. This is a total of all wages you paid this quarter. Check
Items 7, 13 and 15 do NOT apply to reimbursing employers.
the box ONLY if no wages were paid.
Items 12 and 14 must be the same amount. Item 13 will be zero.
13. Total of Excess Wages from ALL pages. This is a total of all wages over the $14,000 wage
base paid this quarter.
RATED GOVERNMENT EMPLOYERS
Taxes are paid on TOTAL wages.
14. Total of Taxable Wages paid this quarter. Subtract Excess Wages, item 13, from Total
Items 7 and 13 do NOT apply to rated government employers.
Wages, item 12.
Items 12 and 14 must be the same amount. Item 13 will be zero.
15. Unemployment Tax Due. Multiply Taxable Wages, item 14, by your tax rate.
To compute the tax due, item 15, multiply taxable wages, item 14, by your tax rate.
16. A State Unemployment Tax Avoidance (SUTA) Penalty Rate is assigned by the agency to
1.
The employer's name. If there is a change of address, or a change of ownership, please
employers who violate or attempt to violate SUTA laws. A rate of no less than 2% will be
complete K-CNS 0103, Employer Account Record Change.
assigned to the employer. Multiply Taxable Wages, item 14, by your SUTA Penalty Rate.
2.
Your six-digit unemployment tax number.
17. A penalty of .05% of Total Wages is added for each month that your return is late. Parts of
a month are rounded up to whole months. For example, a first quarter tax return filed the
3.
The quarter ending date for this tax return. Use the MM/DD/YYYY format. The quarter
middle of June would be TWO months late, not one and a half. To compute your penalty if
ending March 31, 2018, the first quarter of 2018, would be 03/31/2018. Please also
you are beyond the last postmark date of the report due date, multiply Total Wages, item
identify the quarter with Q/YYYY. In this example, 1/2018. To avoid penalty and interest,
12, by .05%. Multiply that result by the number of months you are late. The minimum
this tax return must be postmarked by the last day of the month after the end of the
penalty is $25. The maximum penalty is $200. A delinquent tax return reporting No Wages
quarter. The last acceptable postmark date for the 1/2018 tax return would be April 30, 2018.
will have the minimum penalty assessed.
4.
The Social Security number for each employee.
18. Past due taxes accrue interest at the rate of 1% a month. Parts of a month are rounded
up to whole months. If you are paying your unemployment tax late, compute the interest
5.
The name of each employee: last name, first name, middle initial.
by multiplying the months you are late by 1% and then by the tax due, item
6.
The total amount of wages paid to each employee during this calendar quarter. Wages
15. Using the example above, an employer who shows $1,000 in taxes due in item 15,
should be reported in the quarter they are paid, not the quarter they are earned.
would add $20 in interest. 2 x 1% x $1,000 = $20.
7.
Unemployment taxes are paid on the first $14,000 of wages paid to each employee in a
19. If you owe taxes from a prior quarter, enter the amount due from the Statement, K-CNS
calendar year. Item 7 is the wages THIS QUARTER that are over the $14,000 taxable
210, we sent you.
wage base. This amount cannot be larger than the quarterly wages paid in item 6. For
20. Taxes from a prior quarter overpaid when this report was mailed. Verify that it has not
example, an employee who is paid $7,500 each quarter would have no excess wages in
been refunded or otherwise liquidated. If you have overpaid your unemployment taxes in a
the 1st quarter, $1,000 in excess wages in the 2nd quarter and $7,500 in both the 3rd
prior quarter, complete an Adjustment, K-CNS 111, and enter the total tax overpaid.
and 4th quarters.
21. The Total Due is a total of items 15, 16, 17, 18 and 19 minus item 20. If you owe $5 or
8.
Enter the totals for THIS PAGE of the Total Wages column, item 6, and the Excess
more, make your remittance payable to the Kansas Employment Security Fund. Send
Wages column, item 7. Total each page separately.
your return to P.O. Box 400, Topeka, KS 66601-0400.
9.
If you have attached
continuation
sheets, indicate how many are enclosed.
22. The return must be signed by the owner, partner, member/manager, corporate officer or
10. This is your NAICS Code (applicable if you receive this by mail only).
designated employee. Please include your daytime voice phone number with the area
code.
11. Tell us your mid-month employment. This is a count of all full-time and part-time workers
who worked or were paid for the payroll period that includes the 12th of the month.
23. Check this box ONLY if this is the final wage report for this entity (i.e., business no longer
paying wages, business closed, business sold, etc.).
For help in completing this tax return or filing an adjustment to a prior return, you may call your local unemployment tax office.
A list of offices can be found online at
http://www.dol.ks.gov/UI/EnSec15_DBR.aspx
Assistance is also available from our administrative office in Topeka: Phone: (785) 296-5027 or email:
KDOL.uitax@ks.gov
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