Reporting Miscellaneous Income
All individuals, businesses and corporations who are required to make a federal 1099 information report must file with the Missouri Department or Revenue an annual statement of payments of any income or $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.
The form needed for reporting miscellaneous income is Missouri Form MO-99 MISC (comparable to federal Form 1099-MISC). Copy 1 must be filed with our office, along with Form MO-96, Annual Summary and Transmittal of Information Returns. Copy 2 must be provided to the recipient. Copy 3 is the payer's copy. This information must be filed on or before February 28 of each year for the previous calendar year. Please send the completed forms to the Taxation Division, P.O. Box 3330, Jefferson City, MO 65105-3330.