Who is issued a voucher book?
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.
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).
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.