USA State Payroll Rates + Resources: State of Missouri: Filing State Income Taxes, W-2s, and 1099s
The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of Missouri.
State Income Tax Withholding
To determine the amount of income tax withholdings, employees should fill out Form MO W-4. Employers are required to keep a copy of a completed MO W-4 forms for their employees in their files. The forms serve as verification that state income taxes are being withheld according to the employee’s instructions and needs to be available for inspection if the state requests it.
Forms W-4 (federal) and MO W-4 are generally valid until the employee provides new ones. However, employees who claim exemption from withholding must renew the exemption annually by filing new Forms W-4 or MO W-4 by February 15th of each year.
State Income Tax Withholding Reporting and Deposits
Upon registering with the Department, employers filing on a monthly, quarterly or annual basis will automatically receive a pre-printed voucher booklet which indicates the employer’s name, address, Missouri Tax I.D. Number, filing frequency and return due dates.
The Department automatically mails new pre-printed voucher booklets each tax year to the address listed on file. If a booklet has not been received, contact the Missouri Department of Revenue at (573) 751-5860 to update your address and request a book.
Employers may elect to electronically file their return rather than use the pre-printed forms in the voucher booklet. Employer’s wishing to opt-out of receiving a voucher booklet can complete and submit a Voucher Booklet Change Request (Form 5311) which is located within the voucher booklet.
Any employer wishing to be added back to the annual mailing of voucher booklets must contact the Missouri Department of Revenue at (573) 751-5860.
You can file and pay Employer’s Return of Income Taxes Withheld (Form MO-941), online using a Credit Card or E-Check (Electronic Bank Draft). If no tax was withheld, visit the MyTax Missouri website to file a zero withholding tax return online.
There are three filing frequencies:
A newly registered employer is initially assigned a filing frequency on the basis of his or her estimation of future withholdings. If the assigned filing frequency differs from the filing requirements established by statute, it is the employer’s responsibility to notify the Department immediately.
|Frequency||Withholding Requirements||Due Dates|
|Monthly||Employers required to withhold $500 per month for at least two months during the preceding 12 months||15th of the subsequent month except for the end of the quarter when it is due at the end of the subsequent month (ie. March 31st is due April 30th)|
|Quarterly||Employers who are not required to file and pay taxes withheld on a monthly basis who withhold at least $100 per quarter during at least one-quarter of the preceding four quarters||End of the subsequent month|
|Annual||Employers required to withhold less than $100 during each of the preceding four quarters||End of the January for the prior year|
Good to Know!
Any employer who withheld $9,000 or more in each of at least two months during the prior 12 months shall remit payment on a quarter‑monthly basis. For more details, see page 7 of the State of Missouri's Employer's Tax Guide.
W-2 and 1099 Forms
Missouri does participate in the Combined Federal/State Filing (CF/ SF) Program which allows you to only file miscellaneous income to the Internal Revenue Service. Through the program, the Internal Revenue Service, Information Returns Branch (IRS/IRB) will forward original and corrected information returns filed electronically to the Department (including 1099-MISC) free of charge for approved filers. Separate reporting to Missouri is not required.
Annually, each employer must file copies of all withholding statements, Form W‑2 or Form 1099-R, Copy 1, for the year, along with the Transmittal of Tax Statements (Form MO W-3).
You can also submit an electronic W-2 or 1099 file at MyTax Missouri if you are a Missouri employer with an active employer withholding account. You will receive a confirmation number after the file is successfully uploaded. Keep this confirmation number for your records.
Missouri also requires employers with 250 or more employees to submit the Form MO W-3 and accompanying FormW-2’s electronically;
The file must follow the Social Security Administration's EFW2 format along with Missouri modifications as outlined in the Missouri Employer Reporting of W-2s Instructions and Specifications.
The file must be submitted by January 31.
While it is not statutorily required for employers to provide their 1099 files electronically, Missouri will be accepting 1099 files through the same upload process being utilized for W-2 reporting.
For further details, see the State of Missouri Employer's Tax Guide and Missouri Employer Reporting of 1099 Instruction and Specifications Handbook.