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K-State Research and Extension
123 Umberger Hall
Manhattan, KS 66506-3401

December 5, 2017

End-of-Year Tax Instructions for Local Units

Submitted by Jim Lindquist

General Instructions for 2017 Forms W-2 and W-3 are available at:

You should have an IRS Form W-4 on file for all employees.

Answers to frequently asked questions:

  1. Box 1 Wages… does not include KPERS or Pre-Tax deductions.
  2. Boxes 3 and 5… INCLUDE KPERS, but do not include most Pre-Tax deductions.
  3. Box 12… Show BOTH the employer and employee contributions to a health savings account with Code W.


  1. Extension Units are 941 ‘Kind of Payer’
  2. Extension Units are State/Local non-501c ‘Kind of Employer’

General Iinstructions for 2017 IRS Form 1099-misc are available at:

You should have an IRS FORM W-9 “Request for Taxpayer identification Number and Certification” on file for all non-employee persons or unincorporated business who are paid more than $600; you are required to provide an IRS FORM 1099-Misc to these individuals. Persons who have not furnished their Taxpayer Identification Number are subject to backup withholding.

Local Offices should contact Bob Casey in the K-State Research and Extension Business Office, 785 532-7170, with specific questions or if help is needed as tax forms are completed for 2017.

In this issue

From the Director for Extension
From KSRE Administration
Extension Professional Trainings
Program Updates
New Hires/Exits
Calendar of Events