Individual Income Tax Notices

Understanding Your Notice

You received this notice for one of the following reasons:

• The Internal Revenue Service (IRS) provided information to the Department indicating your federal return was filed with a Missouri address and a Missouri return was not filed.

• You are a state employee, attorney, member of the General Assembly, Judicial Branch, statewide elected official, or maintain a professional license in Missouri and we did not receive a Missouri return. For more information, please visit the State Employees and Professional Licensees – Individual Income Tax Compliance page.

• The Department received information from other sources such as the IRS, Missouri professional licensing boards, or the Division of Employment Security that you received wages or other income that may be taxable in Missouri.

Resolving Your Notice

Promptly respond to this notice to make it much easier to resolve your issue. If you do not respond to the notice, the Department will estimate your liability and issue an assessment based on that liability.

To resolve, mark the appropriate box listed on the letter, provide any required documentation, and submit to the Department.

If You Already Filed Your Return: It is possible that if you filed your return and the Department did not receive it.

• If you filed electronically, the return may not have transmitted properly. If that’s the case, then review your records or email for notification from the software vendor that your return was not transmitted and should have a reason for the delay in transmission. If you determine this is the cause, re-send the return either electronically or by mail.
• If you filed your return via paper, it is possible that it didn’t reach the Department. Provide a copy of your return, along with all supporting documentation, including your federal return, to the address at the top of your notice.

You Were Required to File a Missouri Income Tax Return, but the Department Did Not Receive Your Return: If you were required to file a Missouri income tax return for the requested tax year, submit your Missouri income tax return, along with supporting documentation. The forms are available on the Individual Income Tax Forms page.

You Were Not Required To File a Missouri Income Tax Return: If you were not required to file a return for the requested tax year, please provide a detailed written explanation regarding why you were not required to the address at the top of your notice. Then mail the explanation, along with a copy of the notice, to the address listed at the top of your notice.

Understanding Your Notice

This notice lets you know that we received your individual income tax return but it was not signed by all parties. A return cannot be processed without a signature by all parties. This delays your refund.

Resolving Your Notice

Sign and Return: Sign, detach, and return the lower portion of this notice. If you are filing a combined/joint return both signatures must be present. If you have misplaced your notice, you can place your signature on a single piece of paper that includes your printed name and your spouse’s name if filing a combined/joint return, the tax year for which you are filing your tax return, and the last four digits of your Social Security Number(s). Then mail, fax, or email the signature page to the Department. Once we receive the signature page, we will continue to process your return.

Mailing Address:

Missouri Department of Revenue
PO Box 385
Jefferson City, MO 65105
Fax Number: 573-751-2195

Email: income@dor.mo.gov

Taxpayer is Unable to Sign:

If a taxpayer is deceased and you are winding up their affairs:

• Complete and sign Federal Form 1310; and
• Attach a copy of the death certificate.

If the taxpayer is unable to sign for any other reason:

• Provide a letter explaining why the taxpayer is unable to sign; and
• Include a Power of Attorney (Note, it must reference that it covers taxes.)

State employees, attorneys, members of the General Assembly, Judicial Branch, State wide elected officials, and individuals with professional licenses are subject to Individual Income Tax Compliance checks. A Notice of Balance Due has been issued because of an outstanding tax delinquency. Failure to resolve the tax issue, within the stated time limits on the notice, will result in the suspension of your professional license or the loss of employment with the State of Missouri. For more information, please visit the State Employees and Professional Licensees – Individual Income Tax Compliance page.

Resolving Your Notice

You may resolve this notice by paying the balance in full or provide the Department with documentation that will resolve the delinquency. Payment in full and all correspondence must be received by the requested "respond by" date. Eligible individuals may be able to arrange a formal payment agreement.

• Pay the amount due:

• Submit correspondence: Correspondence to resolve the delinquency can be mailed to: Missouri Department of Revenue, PO Box 385, Jefferson City MO 65105-0385, may fax correspondence to 573-526-7939 or email to tcsincome@dor.mo.gov

Eligible individuals may be able to arrange a formal payment agreement. Requirements are listed below.

State Employee:

• Must have individual income tax returns filed up to date (last 3 years plus current date)
• Required to sign and return Terms of Agreement
• Payments must be Payroll Deduction

Professional Licensee:

• Must have individual income tax returns filed up to date (last 3 years plus current date)
• May be required to sign and return Terms of Agreement

This notice reflects changes made to your return based on information available to the Department. This information may have been filed with your return, provided later by you or your tax preparer, or based on data from other sources such as the IRS.

Resolving Your Notice

• Verify that the adjustment we made to the return is consistent with your records;
• Submit any additional documentation (Form(s) W-2 and Form(s) 1099, Federal Return or Account Transcript, 1099s) you believe will result in further adjustment to your return;
• If you agree with the change(s) the Department made, and the result is a balance due, pay the balance in full.
• Pay the amount due:

• If you disagree with the change(s) the Department made and the result is a balance due, you may file a protest once you receive an Assessment of Unpaid Tax.  You will have 60 days to file a protest from the Assessment of Unpaid Tax date.
• If you agree with the change(s) the Department made and the result is a reduced refund, the Department will issue the refund accordingly; or
• If you disagree with the change(s) the Department made and the result is a reduced refund, you may file a protest with the Department. The Department will issue the reduced refund. If you wish to file a protest regarding the portion of the refund that was not issued, you must do so within 60 days of the date of the notice. Please provide a basis for the protest and submit it to the Department at the address shown on the notice. The Department will review your return and notify you of their decision.

Understanding Your Notice

You received this notice because:

• The Department received a return indicating a balance due.
• The Department did not receive a payment in full.

Resolving Your Notice

You may resolve this notice by paying the balance in full. Paying the balance due before the due date will avoid additions and interest charges to your account. You can:

• Pay the amount due:

If you do not pay in full:

• You will be charged additions to tax and interest on any balance remaining after the due date until fully paid;
• The Department will issue an Assessment of Unpaid Tax; and
• Further collection actions will occur on the balance remaining, the additions to tax and the accumulated interest.

Understanding Your Notice

If you did not resolve the debt associated with the Notice of Adjustment or the Notice of Balance Due, the Department will issue an Assessment of Unpaid Tax. This is a statutory notice that assesses the tax, interest, and additions owed to the Department. If this notice is not resolved, the Department will escalate collection efforts. This escalation may include referrals to collection agencies or prosecuting attorneys. Your federal income tax refund may also be intercepted and applied to the Missouri debt.

Resolving Your Notice

Under Missouri law, you have a right to either pay your tax delinquency or dispute the amount owed. It is critical that you take one of the following actions upon receipt of an Assessment of Unpaid Tax:

• Pay the amount due:

• File a Protest with the Department of Revenue. If you do not agree that you owe the amounts shown on this Assessment of Unpaid Tax, you may file a protest with the Department. Under Section 143.631, RSMo, a protest is a written statement that explains in detail the reasons you do not owe the amounts shown on the Assessment of Unpaid Tax. You should include copies of any supporting documentation that you would like the Department to consider when reviewing your protest (e.g., tax returns or W-2’s).

You must file a protest within 60 days (150 days if you live outside the United States) after the date this Assessment of Unpaid Tax was mailed or the date it was delivered, whichever date is earlier. Mail your protest to:

Missouri Department of Revenue
PO Box 385
Jefferson City, MO 65105-0385

Informal Hearing: You may request an informal hearing with the Department to explain the reasons for your protest. Request an informal review at the address listed at the top of the notice.

Granting Your Protest: If the Department agrees with your protest, the Department will adjust the amount shown on the Assessment of Unpaid Tax and notify you of the decision in writing.

Denying Your Protest: If the Department does not agree with your protest, the Department will notify you of the Department’s decision in writing. The Department will provide details of how to appeal its decision in the notification.

Pay Under Protest. If you file a protest, you may also pay all or any part of the amounts due under protest. (Section 143.631,RSMo) By paying under protest, you stop the accrual of additional interest on the amounts paid. If you file a valid protest, the collection process will be suspended, but the interest will continue to accrue on the balance due.

To pay under protest:

• Send a check or money order for the amount of the protest payment to the address listed on the Assessment of Unpaid Tax.
• Write “Protest Payment” on the front of the check or money order.
• Include with your payment and written protest a statement of the tax type, tax period(s), and the amount of tax, interest, penalties, and additions to tax to which the payment is to be applied.

Your payment under protest must be received by the Department of Revenue within 60 days (150 days if you live outside the United States) from the notice date shown on the Assessment of Unpaid Tax. The Assessment of Unpaid Tax is final after 60 days (150 days if you live outside the United States) and you can no longer protest.

If you do not respond with one of the above options within 60 days of the notice date:

• All tax, interest, penalties, and additions to tax, if any, will be payable in full;
• You will no longer have the legal right to appeal;
• A Certificate of Tax Lien may be filed with the Recorder of Deeds against any and all personal and real property owned by you. This will directly impact your credit rating and your ability to buy or sell real estate until this is resolved; and
• A Certificate of Tax lien may also be filed with the Clerk of the Circuit Court. This will have the full force and effect of a default judgment.

Understanding Your Notice

The Department and the IRS communicate with each other to ensure that neither agency is refunding tax revenue to an individual while that individual owes tax to the other agency. This notice informs you that your federal income tax refund may be intercepted and applied to the Missouri debt.

Resolving Your Notice

To prevent an offset of your federal income tax refund, you may:

• Pay the amount due:

It is always best to resolve your balance due as quickly as possible to avoid an offset from your federal refund. Sometimes you may pay your balance due but the IRS has already intercepted your federal refund and is in the process of forwarding it to the Department. In these circumstances, the Department will refund any overpayment resulting from your payment or offset (there are exceptions if the taxpayer also owes other state agencies, such as Department of Social Services offsets).

Understanding Your Notice

This notice informs you that your Missouri income tax refund has been intercepted and applied to a debt that you owe to another state or federal agency. Examples of agencies that report outstanding debts to the Department are as follows:

• Department of Social Services
• Division of Employment Security
• Missouri Department of Higher Education
• Department of Mental Health
• Office of State Public Defender
• Department of Health
• Office of State Court Administration
• Internal Revenue Service (IRS)
• State Universities and Community Colleges
• Kansas Department of Revenue
• Department of Corrections
• Lottery
• Housing Authority
• Missouri Division of Motor Vehicle, Returned Checks
• Driver’s License/Motor Vehicle Fraud

Resolving Your Notice

To prevent offsets of your Missouri refund, you must contact the Department or the agency that intercepted your refund and resolve the debt with them. If you do not resolve the debt, your future refunds may be offset.

If you are married filing jointly and your spouse has a debt with the Department or another agency, you may mark the non-obligated spouse box on your Missouri individual income tax return to prevent your portion of the refund from being intercepted. If you did not mark the non-obligated spouse box and your refund has been intercepted, you must contact the agency that intercepted your refund to dispute the offset. Debts owed to the Internal Revenue Service (IRS) are excluded from the non-obligated spouse apportionment.

It is always best to resolve your balance due as quickly as possible, in order to avoid an offset from your Missouri return. If you have paid your balance due, but your refund had already been intercepted, you must resolve the issue with the agency that intercepted your refund. That agency will be responsible for refunding any overpayment.

Understanding Your Notice

This notice outlines the amount you must pay the Department and is your last opportunity to resolve your account before the Department escalates collections.

Resolving Your Notice

You may:

• Pay the amount due:

• Submit documentation to dispute your balance due. Examples of documentation could be proof of payment, an amended Missouri return, or proof of Missouri tax withheld to offset your tax liability.

If you do not take action, the Department will:

• Issue a lien or administrative judgment;
• Begin the garnishment process;
• Refer your account to the county prosecutor’s office or a collection agency.

The Department prefers to resolve your account without utilizing these collections measures.

Understanding Your Notice

Because your delinquency has not been resolved, Missouri statute calls upon the Department to escalate collections. As a result, the Department may file a lien and/or judgment in any case in which you were issued an Assessment of Unpaid Tax, interest, addition to tax or penalty imposed under Sections 143.005 to 143.998 RSMo, and that assessment has become final.

A Notice of Tax Lien:

• May be filed for record in the recorder's office of the county in which the person resides or owns property;
• Attaches to real or personal property or interest in real or personal property owned by the person or when acquired by the person after the filing of the certificate of lien;
• May be filed with the circuit court which will have the effect of a default judgment. This allows the Department to collect on the judgment through garnishment, executions, and levies.
• Will have negative impact on your credit rating. A lien may be listed on your credit report. Credit bureaus monitor public records for liens. The Department does not report lien information directly to the credit bureau agencies. However, the tax lien and the cancellation of the lien are considered public information once filed with the recorder of deeds or the circuit court. The Department does not govern the credit bureau agency’s policy regarding the length of time or the accuracy of the information they keep on a credit bureau report; and
• Will prevent you from buying or selling real property (and potentially personal property, such as vehicles).

Resolving Your Notice

The Department can only issue a Certificate of Tax Lien Discharge and/or Full Satisfaction of Tax Lien if:

• The debt is paid in full; or
• You provide documentation showing you do not owe the debt.
• Paying the Debt in Full: A taxpayer, power of attorney, financial institutions or title company may request for the amount needed to pay the lien off in full by reaching out to collections@dor.mo.gov to request a payoff that includes updated interest. A satisfaction will be issued within 45-60 days of the balance being resolved.
• What about an Installment Agreement? If you cannot pay the balance off in full, you can set up a payment plan to take care of your debt with the Department. To request an installment agreement, access our website at http://dor.mo.gov/taxation/payment-options/. A lien will not be released until the debt is paid in full.

“Partial lien Release: There are situations where the Department’s lien can be released against one particular piece of property for less than full payment of the lien. The Department is not legally required to issue a partial lien release however some circumstances will be taken into consideration. You must complete the Partial Satisfaction and Discharge of Tax Lien (Form 5615) and send in along with a HUD I statement and the property description. Further documentation may be requested as needed. Based on the information submitted, the Department may require partial payment, full payment or no payment towards the tax lien to issue a partial release.

Understanding Your Notice

Unpaid taxes may be referred to a collection agency or to a local Prosecuting Attorney. In addition to recovering the tax debt, Missouri statutes allow a 100 percent civil penalty and criminal prosecution for willful attempts to evade the tax.

Resolving Your Account

Send a check or money order, made payable to the Department of Revenue, to the address listed on the notice. You can also pay the amount due online via electronic funds transfer from your bank account. The Department also accepts Mastercard, Visa, Discover, and American Express. Call toll free (888) 929-0513. There will be a convenience fee charged to your account for processing.

If you are unable to make full and immediate payment to the Department, you must contact your prosecuting attorney or collection agency to resolve your account.