Form 1099-NEC FAQs

Does the 1099-NEC form need a cover form like the MO-96 covered the 1099-MISC form in years past?

No, the 1099-NEC does not have a cover form. It should be submitted without a cover form.

Where should I submit the 1099-NEC form?

You can submit the form electronically to income@dor.mo.gov, or by mail to MODOR, PO BOX 385, Jefferson City MO 65105-0385.

If I used both the 1099-MISC and the 1099-NEC form, should I submit both to the department?

Yes, you will need to submit both forms to the Department. The 1099-MISC will require cover form, MO-96. The 1099-NEC has no cover form.

Can I pay my tax obligations with gold or silver?

The Department of Revenue does not accept physical gold, silver, or privately minted precious metal coins for payment. An exception is for coins officially minted as currency by the U.S. federal government. Pursuant to Missouri statute (Section 408.010.2, RSMo), if you attempt to pay with an electronic representation of gold or silver through a custody agent or other entity, the attempted payment must be converted to U.S. dollars by the custody agent or other entity that received the payment request before being sent to the Department.

If you still have questions, please check out other Individual Income Tax FAQs.