General Information

Yes, an Employer's Withholding Tax Income Return (Form MO-941) is required to be filed even if you have zero withholding to report so long as the account is open with the Department. If a return is not received, Non-Filer Notice(s) will generate. If you no longer have employees or have co-employed individuals with a Professional Employer Organization (PEO) and need to have your account closed, submit one of the following:

Complete the Final Return section on the Employer's Withholding Tax Income Return (Form MO-941).

Submit a letter containing the Missouri Tax Identification Number and effective date of the last payroll.

Information can be submitted by one of the following methods :
Email: [email protected]
Fax: (573) 522-6816
Mail to:
Missouri Department of Revenue
P.O. Box 3375
Jefferson City, MO 65105-3375

If you hire employees in the future, contact Business Tax Registration to have your account reactivated at (573) 751-5860.

You can call (800) 877-6881 to request a blank form or visit our withholding tax forms page to download a form.

Reimburse the employee for the taxes withheld in error and complete an Employer's Withholding Tax Income Return (Form MO-941) with the amended box on the top right corner marked for each period to be adjusted. This box should be checked to correct a previously filed return to indicate an increase or decrease in the amount of tax liability.

Attach one of the following as proper documentation for verification of changes made:

  • Provide a copy of the W-2C(s) if the error was caught after the original W-2 was submitted.
  • Provide a copy of the payroll ledger if the error was caught before a W-2 was issued.
  • Provide a copy of the original 1099-R and a copy of the corrected 1099-R

To receive a refund of the overpayment: attach the Employer’s Refund Request Form 4854. If no form is attached, overpayment(s) generated will remain as credit(s) on the account. (Please note if an overpayment has been authorized, the overpayment is subject to be used as an offset towards any debt.)To verify credit(s) that have applied to the account, visit the Online Credit Inquiry System at http://www.dor.mo.gov/business/creditinquiry/.

Before submitting the form(s), ensure proper documentation is attached and the Form MO-941 contains a signature for Department processing.

Any changes to the Form MO-941 previously filed cannot be submitted via the online filing process and must be submitted to the Department via mail, fax or email.

Information can be submitted by one of the following methods :

Email: [email protected]

Fax: (573) 522-6816

Mail to:
Missouri Department of Revenue
P.O. Box 3375
Jefferson City, MO 65105-3375

Employers who are not government agencies or political subdivisions may take a deduction if their withholding tax return (Form MO-941) is timely filed and timely paid. The timely compensation deduction is computed as follows:

Amount of Compensation Year-to-Date Tax Withheld
2 Percent 0 to $5,000
1 Percent $5,001 to $10,000
½ Percent in Excess of $10,000

The Director of Revenue has mandated that effective January 1, 2004, all employers subject to the requirement of quarter-monthly filing must file and pay withholding tax electronically. For more information visit our "File and Pay Business Taxes Online" page.

The Department only requires a copy of Form W-2C if there is a change in Missouri withholding. Send a copy of the W-2Cs to the Missouri Department of Revenue, PO Box 3330, Jefferson City, MO 65105-3330.

For more information concerning Worker Misclassification, please visit the Missouri Division of Employment Security website at www.labor.mo.gov/offthebooks.

Correcting My Withholding Tax Filing

If an error was made, complete an Employer's Withholding Tax Income Return (Form MO-941) with the amended box on the top right corner marked for each period to be adjusted. This box should be checked to correct a previously filed return to indicate an increase or decrease in the amount of tax liability.

Overpayment Period(s):
Attach one of the following as proper documentation for verification of changes made:

  • Provide a copy of the W-2C(s) if the error was caught after the original W-2 was submitted.
  • Provide a copy of the payroll ledger if the error was caught before a W-2 was issued.
  • Provide a copy of the original 1099-R and a copy of the corrected 1099-R

To receive a refund of the overpayment: attach the Employer’s Refund Request Form 4854. If no form is attached, overpayment(s) generated will remain as credit(s) on the account. (Please note if an overpayment has been authorized, the overpayment is subject to be used as an offset towards any debt.)To verify credit(s) that have applied to the account visit the Online Credit Inquiry System.

Additional Tax Owed Period(s):

If you under reported your Missouri withholding tax on your original Form MO-941 return, attach a check to the amended Form MO-941 and submit it to the Missouri Department of Revenue, P. O. Box 999, Jefferson City, MO 65105-3375.
(Please note if the additional tax liability is reported after the period(s) due date, interest and penalty will apply to the under reported portion)

To calculate additions to tax:
If withholding tax is not being paid by the due date – subtract Line 3, if applicable, from Line 1 and multiply the result by 5% for each month late, not to exceed 25% .
If your withholding tax return is not filed by the due date – subtract Line 3, if applicable, from Line 1 and multiply the result by 5% for each month late, not to exceed 25%.

To calculate interest:
Subtract Line 3 from Line 1 and multiply the result by the daily interest rate for each day late. (The annual interest rate is subject to change each year.) Access the annual interest rate.

Visit the Online Additions to Tax and Interest Calculator to calculate the above information.

Any changes to the Form MO-941 previously filed cannot be submitted via the online filing process and must be submitted to the Department via mail, fax or email.

Information can be submitted by one of the following methods listed:

Email: [email protected]

Fax: (573) 522-6816

Mail to:
Missouri Department of Revenue
P.O. Box 3375
Jefferson City, MO 65105-3375

  • Provide a copy of the W-2C(s) if the error was caught after the original W-2 was submitted.
  • Provide a copy of the payroll ledger if the error was caught before a W-2 was issued.
  • Provide a copy of the original 1099-R and a copy of the corrected 1099-R

Any changes to the Form MO-941 previously filed cannot be submitted via the online filing process and must be submitted to the Department via mail, fax or email.

Information can be submitted by one of the following methods listed:

Email: [email protected]

Fax: (573) 522-6816

Mail to:
Missouri Department of Revenue
P.O. Box 3375
Jefferson City, MO 65105-3375

If an error was made, complete an Employer's Withholding Tax Income Return (Form MO-941) with the amended box on the top right corner marked for each period to be adjusted. This box should be checked to correct a previously filed return to indicate an increase or decrease in the amount of tax liability.

  • Provide a copy of the payroll ledger if the error was caught before a W-2 was issued.

To receive a refund of the overpayment: attach the Employer’s Refund Request Form 4854. If no form is attached, overpayment(s) generated will remain as credit(s) on the account. (Please note if an overpayment has been authorized, the overpayment is subject to be used as an offset towards any debt.) To verify credit(s) that have applied to the account, visit the Online Credit Inquiry System.

Any changes to the Form MO-941 previously filed cannot be submitted via the online filing process and must be submitted to the Department via mail, fax or email.

Before submitting the form(s), ensure proper documentation is attached and the Form MO-941 contains a signature for Department processing.

Any changes to the Form MO-941 previously filed cannot be submitted via the online filing process and must be submitted to the Department via mail, fax or email.

Information can be submitted by one of the following methods listed:

Email: [email protected]

Fax: (573) 522-6816

Mail to:
Missouri Department of Revenue
P.O. Box 3375
Jefferson City, MO 65105-3375

View credits/overpayments. This link also provides information on requesting a refund of any available credits.

If your return and payment is not postmarked by the due date you will be subject to penalties and accruing interest. Penalties and interest can be calculated using the Additions to Tax and Interest Calculator.

Submit an email to [email protected] and provide your Missouri Tax ID number, the specific tax period in question, the payment amount and electronic confirmation number.  Your email should clearly state which tax period this payment should be transferred to.

In the event that a payment must be transferred, an employer that would normally reconcile their quarter-monthly return using the Collector Solutions website will be required to use the Missouri Withholding Tax Form MO-941 Online Reporting website to file their reconciliation return. Transferred payments will not be reflected on the Collector Solutions website.

If compensation was not retained on your employer's Withholding Tax Return (Form MO-941), the Department has calculated the correct amount for you and placed the overpaid portion as an available credit on your account. To view the credit(s), visit the Online Credit Inquiry System.

Voluntary Withholding

Withholding is voluntary for the recipient. If the recipient requests Missouri taxes be withheld, the plan administrator is required to withhold.

Contact the Office of Personnel Management at (202) 606-0500.

Obtain and complete Form MO W-4P and send it to your pension plan administrator.

Paperless Reporting - Compact Disc or Flash Drive

Yes. All Missouri employers must include both the RE and RS records. The RS record must contain the eight digit Missouri Employer Withholding Tax Number in location 248-267. Please left justify and fill with blanks.

These are the types of media Missouri accepts for W-2 data files:

  • Compact Disc
  • Flash Drive

We will not accept compressed data files.

It is mandatory for employers with 250 or more employees.

Yes. An external label, containing the tax year, the Missouri Tax ID number and the business name and return address must be affixed to the compact disc or flash drive. If you are submitting more than one (1), please put a label on each and number them according to the order they should be read.

The due date for this information is the last day of February for each preceding calendar year. If the last day of February falls on a weekend, the due date is the next business day. For additional information see the Employer’s Tax Guide.

Missouri accepts the EBCDIC (Extended Binary Coded Decimal Interchange Code) only.

Yes. You may report more than one company on one compact disc or flash drive.

No, Missouri does not accept the filing of W-2 information through electronic data interchange.

Yes. You must send Form MO W-3 (Transmittal of Tax Statements) along with the compact disc or flash drive.

No. The fourth quarter or 12th month return and payment must be sent to the address indicated on the Form MO-941.

If state taxes were withheld, then yes, the compact disc, flash drive or paper 1099-Rs must be accompanied by the Transmittal of Wage and Tax Statements (Form MO W-3).If state taxes were not withheld, a copy of Federal Form 4804 must accompany the compact disc or flash drive or Federal Form 1096 must accompany the paper 1099-Rs.

Miscellaneous Income Reporting Requirements

All individuals, businesses and corporations who are required to file a federal 1099 information report must file with the Missouri Department of Revenue an annual statement of payments of any income of $1,200 or more from a Missouri source except:

  • Wages from which taxes were withheld; and,
  • Income reported on an information report for an S corporation or partnership.

Annual statements ARE required of any individual, business or corporation making those payments to Missouri residents and nonresidents.

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. The Internal Revenue Service will provide this information to the Missouri Department of Revenue. This is a program which you must receive written approval for participation by the Internal Revenue Service. Once you receive approval, submit a copy of the written approval to the Missouri Department of Revenue, Taxation Division, P.O. Box 3375. Jefferson City, MO 65105-3375, fax (573)522-6816 or e-mail to [email protected]. If you do not participate in the program, you must file this information separately with the Missouri Department of Revenue. The information returns that may be filed under the Combined Federal/State Filing Program are:

  • Form 1099-DIV Dividends and Distributions
  • Form 1099-G Certain Government Payments
  • Form 1099-INT Interest Income
  • Form 1099-MISC Miscellaneous Income
  • Form 1099-OID Original Issue Discount
  • Form 1099-PATR Taxable Distributions Received From Cooperatives
  • Form 1099-R Distributions From Pensions, Annuities, Retirement
  • Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and
  • Form 5498 IRA Contribution Information

For additional information regarding this program, please review the Internal Revenue Service's Tax Topic 804.

Use Missouri Form MO-99 MISC, which is comparable to federal Form 1099 MISC. Copy 1 must be filed with Form MO-96, Annual Summary and Transmittal of Information Return, to the Department of Revenue. Copy 2 must be provided to the recipient. Copy 3 is the payer's copy and is optional. A copy of federal Form 1099 MISC may be used as a substitute for Missouri Form 99 MISC, if copies are clearly marked: Copy 1 Missouri copy and Copy 2 information supplied to the Missouri Department of Revenue.

Information statements shall be filed with the Department of Revenue on or before February 28 of each year for the previous calendar year, except where extension of time to file has been approved by the director or by the Internal Revenue Service, and a copy provided to recipients by January 31.

To the Missouri Department of Revenue, P.O. Box 2200, Jefferson City, MO. 65105-2200.

In each case of failure to file a copy of the statement required, (determined with regard to any extension of time to file) unless it is shown that the failure is due to reasonable cause and not willful neglect, there shall be paid upon notice and demand by the director of revenue, and in the same manner as tax, by the person failing to file, a penalty of two dollars ($2.00) for each statement not so filed but the total amount imposed on the delinquent person for all failures during any calendar year shall not exceed one thousand dollars ($1,000). Any employer who intentionally, on five or more occasions, fails to submit the statement required by this section shall also be fined not more than two hundred dollars ($200) for each time the employer fails to submit the information on or after the fifth occurrence.

If you still have questions, please check out other Business Tax FAQs.

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