The federal tax reform bill signed into law on December 22, 2017 will affect Missouri employers' withholding tax worksheets and tables. Please use the information contained within the Employer’s Tax Guide, Form 4282, to determine each of your employee’s withholding amounts until the Department can complete its new 2018 withholding guidelines. By early February, the Department should provide an update on our website after the IRS has finalized the federal guidelines for employers. The Employer’s Tax Guide and withholding tables will also be updated at that time.


Employer Withholding Tax

(Section 143.191, RSMo) Withholding is the tax that an employer deducts and withholds from employees’ wages every pay period.  The withholding is based on the employee’s wages during that pay period and number of dependents. When the employee calculates his income taxes for the year, the amount of taxes withheld helps determine whether a refund is issued to the taxpayer (more was withheld than necessary) or whether the taxpayer owes more in tax (less tax was withheld than necessary).

The information and links below are helpful to businesses that must withhold taxes for their employees.

Employer’s Tax Guide (Contents of the Tax Guide are as follows)

  • Nonresident Individual Partners and Shareholders
  • Transient Employers
  • Nonresident Subject to Withholding
  • Resident Working in Another State
  • Voluntary Withholding
  • Supplemental Wage Payments
  • Lump Sum Distributions
  • Filing Frequency Requirements
  • Under or Over Reporting of Withholding Tax
  • Employer Compensation Deduction
  • Credit Programs
  • Delinquent Returns and Payments
  • Failure to Pay Taxes Withheld
  • Personal Liability
  • Statements for Employees (W-2 or 1099R)
  • Final Reporting
  • Record Keeping Requirements
  • Withholding Tables
  • W-2 Reporting and Filing Requirements