Missouri State 1099 Tax Filing

Does Missouri require state 1099 tax filing?

Yes, Missouri requires all 1099 forms to be filed with the Missouri Department of Revenue if state taxes are withheld.

State withholding is required if payment amounts are $1,200 or more, or if any payments were made to Missouri residents.

Which forms does Missouri require?

Missouri requires all forms with MO withholding to be filed with the state. This may include the following forms:

1099-A1099-G1099-MISC1099-QA
1099-B1099-INT1099-NEC1099-R
1099-C1099-K1099-OID1099-S
1099-CAP1099-LS1099-PATR1099-SA
1099-DIV1099-LTC1099-Q1099-SB

In addition to Forms 1099, Missouri requires Form MO W-3Transmittal of Tax Statements, to be filed.

If submitting a paper filing, a form 1096 must be included as well.

How must Forms 1099 be filed with Missouri ?

Missouri accepts both paper filing and e-filing.

Does Missouri participate in Combined Federal/State Filing?

Yes, Missouri participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Missouri Department of Revenue and you will not have to do so yourself.

What are the deadlines for Missouri 1099 Reporting?

Traditionally, the filing deadlines for Missouri are as follows:

  • Form MO W-3 – February 28th
  • Forms 1099 – February 28th

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Missouri?

The 1099 penalties for Missouri are as follows:

  • Fail to file: Penalty of $2 per form, not to exceed $1,000.
    • This penalty also applies if the filer fails to file electronically when required to do so.

See the Missouri Withholding Tax FAQ for more information.

What is the responsible state agency?

Missouri Department of Revenue
Harry S. Truman State Office Building
301 W. High Street
Jefferson City, MO 65101
(573) 751-3505

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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