Individual Income Tax Compliance

State employees, attorneys, members of the General Assembly, Judicial Branch, statewide elected officials, and individuals with professional licenses are subject to Individual Income Tax Compliance checks. If they fail to file or pay state taxes they face consequences in addition to those outlined in Section 143.741.  The process and consequences for each category is summarized below.

State Employees

(Section 105.262, RSMo) - The Department of Revenue (department) is responsible for sending out non-filer and/or delinquency notices to state employees who are non-compliant with their individual income taxes. Failure to comply with the notice(s) will result in the department notifying the individual's employer. The employer will then notify each employee that they have 45 calendar days to satisfy their tax liability. If the individual complies, the department will issue a "Tax Compliance" letter to the individual that should be presented to the employer as proof of tax compliance. Failure to comply will result in termination of the individual (by the employer) from employment with the state. The department is not a part of the termination process. (Note: If an individual complies with the non-filer or delinquency notice, the individual's employer will not be notified.)

Attorneys

(Section 484.053, RSMo) - The department is responsible for sending out non-filer and/or delinquency notices to attorneys licensed in Missouri who are non-compliant with their individual income taxes. Failure to comply with the notice(s) will result in the department notifying the Clerk of the Supreme Court.

General Assembly, Judicial Branch, and Statewide Elected Officials

(Section 105.262, RSMo) - The department is responsible for sending out non-filer and/or delinquency notices to individuals who are non-compliant with their individual income taxes. Failure to comply with the notice(s) will result in the department notifying the appropriate ethic's committee/commission for disciplinary action.

Professional Licensees

(Section 324.010, RSMo) - The department is responsible for sending out non-filer and/or delinquency notices to professional licensees who are non-compliant with their individual income taxes. Failure to comply with the notice(s) will result in the department notifying the licensee's overseeing Board/Agency for suspension of their professional license. The department is not a part of the suspension process. If a licensee  becomes compliant with their taxes, the department will issue a "Tax Compliance" letter to the individual that should be presented to the Board/Agency as proof of tax compliance. (Note: If an individual complies with the non-filer or delinquency notice, the individual's Board/Agency will not be notified.)

For more information, please contact the Department of Revenue at 573-751-7200 or at [email protected]