Employer Withholding

(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.

Electronic Filing Options

File and Pay Business Tax Online E-Filing Required for Quarter-Monthly Filers File a Zero MO-941 Return Online File a Quarter-Monthly MO-941 Reconciliation Online

Frequently Asked Questions

General Information Voluntary Withholding

Magnetic Media (W-2 and 1099R reporting) Information at Source Reporting Requirements

Other Information

Withholding Tax Forms Withholding Tax Formula New Hire Reporting Voucher Books Withholding Tax Registration

Miscellaneous Income Reporting (1099MISC) Online Credit Inquiry System Withholding Tax Calculator Additions to Tax and Interest Calculator

2010 Withholding Tax Tables (PDF Versions)

Daily Weekly Bi-Weekly

Semi-Monthly Monthly

2010 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 Magnetic Media MMREF Requirements Tax Assistance Centers