Voucher books are printed by the Missouri Department of Revenue as a courtesy for taxpayers to use when filing their state tax payments. If you are filing estimated individual income tax, or business taxes (retail sales tax, employer withholding tax, or estimated corporate tax payments), you may receive a preprinted voucher book to report taxes.

Voucher Book Mailing Schedule

Frequently Asked Questions

Voucher books are printed by the Missouri Department of Revenue (department) as a courtesy for taxpayers to use when filing their state tax payments. If you are filing estimated individual income tax, or business taxes (retail sales tax, employer withholding tax, estimated corporate tax payments, or tire/lead-acid battery fees), you may receive a preprinted voucher book to report taxes.

The preprinted vouchers are easy for taxpayers to use and assist the department to accurately process tax payments. The vouchers contain a “scan line” that allows the return to be run through a remittance processor. The remittance processor uses an optical reader to decipher and understand the figures that you, the taxpayer, have indicated on your return. This processing allows the information to be sent directly to your account without key-entry errors. The remittance processor reads the “scan line” on the voucher to know what account and location the figures should be applied to, providing us with a faster, more efficient way of processing your return.

Sales Tax | Withholding Tax | Corporate Tax | Individual Income Tax | Tire and Lead-Acid Battery Fee

Voucher books are issued to our customers for various reasons. Below are brief descriptions of the types of tax filers who receive preprinted voucher books.

Sales Tax

Retail businesses filing sales tax for one business location will receive a preprinted sales tax voucher book.

Retail businesses filing sales tax for two business locations will receive a preprinted two-location sales tax voucher book.

Retail businesses filing sales tax for one business location and in the business of selling qualifying food items or textbooks (requiring them to collect tax at the reduced rate) will receive a preprinted two-location sales tax voucher book.

Quarter-monthly (weekly) sales tax remittance must be submitted electronically. We no longer generate the Quarter-Monthly (weekly) Sales Tax Payment voucher (Form 2414).

Withholding Tax

Registered employers required to withhold state income tax for their employees will receive a preprinted employer’s withholding tax voucher book.

Quarter-monthly (weekly) withholding tax remittance must be submitted electronically. We no longer generate the Quarter-Monthly Payment of Income Taxes Withheld voucher (Form MO-941P).

Corporate Income Tax

Any corporation that can reasonably expect its Missouri estimated tax to be more than $250 in a taxable year should pay estimated tax and may receive a preprinted estimated corporate income tax voucher book.

NOTE: Voucher books will only be issued to corporate taxpayers that made quarterly payments using the department’s preprinted vouchers in the previous year. Those corporations remitting estimated tax on vouchers generated by packaged tax software would not receive a book.

Individual Income Tax

An individual, who can reasonably expect their Missouri estimated tax to be more than $100 above their normal withholdings in a taxable year, should pay estimated tax. Once the initial estimated payment is received, a preprinted estimated individual income tax voucher book will be mailed.

Example: John Doe is a full time employee at ABC, Inc., and has state taxes withheld from his earnings. John also operates a small landscaping business on the weekends in which no withholding tax is taken from his earnings. John must make quarterly estimated income tax payments to the department for the tax due on the earnings from his weekend business.

NOTE: Voucher books will only be issued to taxpayers who make quarterly payments without using vouchers generated by packaged tax software.

Tire and Lead-Acid Battery Fee

Businesses that collect the tire and lead acid battery fees will receive, by mail, a voucher booklet that will contain pre-printed returns.

Sales Tax | Withholding Tax | Corporate Tax | Individual Income Tax | Tire and Lead-Acid Battery Fee

Sales Tax

Any time the physical location of your business should change notify the Department of Revenue (department). This will allow us to issue a new sales tax license containing your updated information and issue a new voucher book with the proper tax rate.

Any time your mailing address changes, notify the department to ensure that you receive your new voucher book or other future notifications.

Any time the owner name or “doing business as” name (otherwise known as your trade name) changes, a new voucher book will be issued with the updated information.

If the department receives notification from you to change your filing frequency, we will issue a new voucher book containing vouchers with the correct file periods and due dates.

Notify the department if your business begins to grow and you decide to start a second location. We will issue a two-location voucher book enabling you to file sales tax for both of your locations. Another reason for the issuance of the two-location voucher book would be if you add an item tax to your single location, such as food tax.

If you add two or more locations to your single or two-location business, you will no longer be able to file sales tax using the voucher form. You will begin receiving our long sales tax form (Form 53-1) prior to the due date of each file period.

You can submit most of these changes to the department on the Address Change form located in your voucher book or by completing a Registration Change Request (Form 126).

Note: When a new voucher book or a reprint of your voucher book is requested, your information must be updated on our system and sent to a vendor for printing and mailing. Please allow the department and our vendor the necessary time to complete these actions. You can estimate your delivery date by viewing the sales tax voucher mailing schedule.

Withholding Tax

Any time your mailing address changes notify the department. This will allow us to update our records, ensuring that you will receive your new voucher book and future notifications.

Any time the owner name or “doing business as” name (otherwise known as your trade name) changes, a new voucher book will be issued with the updated information.

If the department receives notification from you to change your filing frequency, we will issue a new voucher book containing vouchers with the correct file periods and due dates.

Other situations that will generate a new voucher book are a correction, addition, or a change to your Federal Employer Identification Number (FEIN). A change of this nature may also prompt the department to request additional information, such as asking if the ownership has changed.

You can submit most of these changes to the department on the Address Change form located in your voucher book or by completing a Registration Change Request (Form 126).

Note: When a new voucher book or a reprint of your voucher book is requested, your information must be updated on our system and sent to a vendor for printing and mailing. Please allow the department and our vendor the necessary time to complete these actions. You can estimate your delivery date by viewing the withholding tax voucher mailing schedule.

Corporate Tax

Any time your mailing address changes notify the department. This will allow us to update our records, ensuring that you will receive your new voucher book and future notifications.

Any time the owner/corporate name changes a new voucher book will be issued with the updated information.

Other situations that will generate a new voucher book are a correction, addition, or a change in your Federal Employer Identification Number (FEIN). A change of this nature may also prompt the department to request additional information, such as asking if the ownership has changed.

If you change the tax year-end date of your corporation, notify the department and we will issue a new estimated tax voucher book.

A new estimated tax voucher book will also be issued when there is a correction or change in your Missouri State Charter number or Certificate of Authority number.

You can submit these changes to the Department of Revenue on the Address Change form located in your voucher book or by completing a Registration Change Request (Form 126).

Note: When a new voucher book or a reprint of your voucher book is requested, your information must be updated on our system and sent to a vendor for printing and mailing. Please allow the department and our vendor the necessary time to complete these actions. You can estimate your delivery date by viewing the corporate tax voucher mailing schedule.

Individual Income Tax

Any time your mailing address changes notify the department. This will allow us to update our records, ensuring that you will receive any future voucher books and notifications.

If there has been a correction or change in your name, the department will need notification to ensure that your vouchers contain proper information.

If there has been a correction or change in your or your spouse’s social security number, the department will issue a new voucher book once the information has been updated on our system.

New filers who submit a voucher or a flat return that has been downloaded from the Internet will be issued a voucher book.

These changes can be submitted to the department on the Address Change form located in your voucher book or by downloading and completing our Address Change form.

Note: When a new voucher book or a reprint of your voucher book is requested, your information must be updated on our system and sent to a vendor for printing and mailing. Please allow the department and our vendor the necessary time to complete these actions. You can estimate your delivery date by viewing the individual income tax voucher mailing schedule.

Tire and Lead-Acid Battery Fee

Any time your mailing address changes notify the department. This will allow us to update our records, ensuring that you will receive your new voucher book and future notifications.

Any time the owner name or “doing business as” name (otherwise known as your trade name) changes, a new voucher book will be issued with the updated information.

A new voucher book will also be issued to you in response to a correction, addition, or change to your Federal Employer Identification Number (FEIN). A change of this nature may prompt the department to request additional information, such as asking if the ownership has changed.

You can submit most of these changes to the department on the Address Change form located in your voucher book or by completing a Registration Change Request (Form 126).

Note: When a new voucher book or a reprint of your voucher book is requested, your information must be updated on our system and sent to a vendor for printing and mailing. Please allow the department and our vendor the necessary time to complete these actions. You can estimate your delivery date by viewing the tire and lead-acid battery fee voucher mailing schedule.

There are occasions when it is necessary for you to contact the Department of Revenue to request a new voucher book.

  • If you notified the department of a mailing address change (for businesses only) “after” the original voucher book mail date(s) and have not received a book, contact the department to request a new book. (See “Voucher Book Mail Schedule” for dates on appropriate tax types.)
  • If you received your voucher book, and it has been misplaced or destroyed, contact the department to request a new book.
  • You will not need to contact the department for a new book if you utilize a preparer and you or your preparer use tax software.

If you have general questions regarding your business or wish to request a reprint of your business tax voucher book, please email us at: [email protected]

For individual income tax, please email us at [email protected]

If you have questions regarding voucher mail dates, please contact [email protected].

You may contact the department by telephone at 573-751-5860 or by e-mail at [email protected], to request a preprinted voucher book.

If your voucher is due before a new book can be mailed to you, you may download a blank reporting form or voucher to submit to the department. Be sure that all the information is complete on the reporting form or voucher before mailing it to the department.

Sales Tax:

Withholding Tax:

Corporate Income Tax: