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Intuit
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Missouri Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
MODES-4-7 (Filing) UI Quarterly Contribution and Wage Report
Effective Date
Form Name
Quarterly Contribution and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Debit or Check
MODES-10B (Filing) UI Quarterly Wage Report Continuation Sheet
Effective Date
Subform of
MODES-4-7
Form Name
Quarterly Wage Report Continuation Sheet
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form MODES-4-7 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
MO-941 (Payment) WH Employer's Return of Income Taxes Withheld
Effective Date
Form Name
Employer's Return of Income Taxes Withheld
Filing Frequency
Monthly Quarterly Annual
Filing Due Dates
Monthly: Due the 15th of the following month for the 1st two months of the quarter. Due the last day of the month following the 3rd month of the quarter. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). Annual: Due January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
MO-941P (Electronic Only) (Payment) WH Quarter-Monthly Withholding Tax Payments
Effective Date
Form Name
Quarter-Monthly Withholding Tax Payments
Filing Frequency
Quartermonthly
Filing Due Dates
Due 3rd banking day after the end of the accrual period.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
MO-W3 (Filing) WH Transmittal of Wage and Tax Statements
Effective Date
Form Name
Transmittal of Wage and Tax Statements
Filing Frequency
Annual
Filing Due Dates
January 31
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Missouri Department of Revenue
Vendor Payable Name
Missouri Director of Revenue
Mailing Address
Express/Overnight Packages Only: Taxation Division 301 West High Street, Room 102 Jefferson City, MO 65101 Employer Withholding Tax P.O. Box 3375 Jefferson City, MO 65105-3375
Phone Numbers
Employer Withholding (573) 751-3505
Support Email
withholding@dor.mo.gov
Support Website URL
http://dor.mo.gov/feedback/
Agency Website URL
http://dor.mo.gov/business/

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Lincoln Day - February 12th Truman Day - May 8

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MO Dept of Revenue Tax ID No.
QuickBooks Employer Account Number Format(s)
99999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Filing Status - Standard Deduction (annual amounts) Single: $12,200 Married and Spouse Works: $12,200 Married Filing Separate: $12,200 Married and Spouse Does Not Work (this is determined by the check box on Form MO W-4, Line 1, and is not a separate filing status)$24,400 Head of Household: $18,350
Supplemental Rate Detail
Withhold a flat percentage rate of 5.4 percent of the supplemental wages; or Add the supplemental wages to the regular wages paid for the payroll period and apply the withholding formula to the total amount as if it was a regular payroll wage payment. Then subtract the tax already withheld from the regular wage payment and withhold the remaining tax from the supplemental payment.

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
MO Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly MO Withholding
Effective Date
Tax Payment Name
MO Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Monthly
Due Date
Due the 15th of the following month for the 1st two months of the quarter. Due the last day of the month following the 3rd month of the quarter
Threshold Requirement
Employers withholding $500.00 to $9000.00 per month must file and pay on a monthly basis.
Annual MO Withholding
Effective Date
Tax Payment Name
MO Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due January 31st of the following Year
Threshold Requirement
Less than $100 in each quarter of the lookback period
Quarter-Monthly MO Withholding
Effective Date
Tax Payment Name
MO Withholding
Frequency
Quarter-Monthly
Liability Accrual Period
1st-7th, 8th-15th, 16th-22nd, 23rd-EOM
Due Date
Due 3rd banking day after the end of the accrual period
Threshold Requirement
Greater than or equal to $9,000 for at least 2 months of the lookback period
Quarterly MO Withholding
Effective Date
Tax Payment Name
MO Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the quarter ? April 30, July 31, October 31 and January 31
Threshold Requirement
Greater than or equal to $100 to $499 per month for at least one quarter in the lookback period.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2: Employers that report 250 or more employees must file electronically. Employers that are required to pay quarter-monthly payments must pay and file employer withholding tax electronically.
Employer Payment Requirements
Employers that are required to pay quarter-monthly payments must pay and file employer withholding tax electronically.

Agency contact information

Effective Date
Agency Name
Missouri Department of Labor and Industrial Relations, Division of Employment Security
Vendor Payable Name
Missouri Division of Employment Security
Mailing Address
421 East Dunklin Street P.O. Box 59 Jefferson City, MO 65102-0059
Phone Numbers
General Information 573-751-3215 Employer New Accounts 573-751-1995, opt. 1
Support Email
esemptax@labor.mo.gov
Agency Website URL
http://www.labor.mo.gov/des/

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Lincoln Day - February 12th Truman Day - May 8

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MO Division of Employment Security Employer Acct No.
QuickBooks Employer Account Number Format(s)
99-99999-9-99

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
9.45%
New Employer Rate
2.376%

Employer Wage Base

Effective Date
Wage Base Amount
$12,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Contribution Rate Adjustment
Fixed Rate
Yes
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
Wage Base Amount
$12,000.00
Supported QuickBooks Surcharge
Yes
QuickBooks DIY Requirements
This rate is included in the unemployment insurance tax rate.
Assisted Requirements
This rate is included in the unemployment insurance tax rate.

Verification Tracking

Last Verified Date
10-29-2019

Agency Surcharge Detail

Effective Date
Surcharge Name
Federal Loan Interest Assessment
Fixed Rate
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
Wage Base Amount
$12,000.00
Supported QuickBooks Surcharge
No
QuickBooks DIY Requirements
This tax is billed separately and directly to employers on the second quarter return if the surcharge tax is active for the year.
Assisted Requirements
This tax is billed separately and directly to employers on the second quarter return if the surcharge tax is active for the year.

Verification Tracking

Last Verified Date
10-29-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
MO Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MO Unemployment Insurance
Tax Payment Name
MO Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Employers that report 50 or more employees must file electronically.
Employer Payment Requirements
No Mandate

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://dor.mo.gov/registerbusiness/
Is there a registration fee?
No
What is the name of the form to use for registration?
MyTax Missouri
What is the link to the form for registration?
https://dor.mo.gov/registerbusiness/
Additional information about the registration for this state.
Online application, Employer will receive a confirmation number at the end of the application process. They can call after 48 hours to receive the account number over the phone. Fax/Mail paper application will take up to 14 business days for the application to be processed and account number to be received in the mail.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://labor.mo.gov/new-employer
Is there a registration fee?
No
What is the name of the form to use for registration?
See portal and new employer information
What is the link to the form for registration?
https://labor.mo.gov/new-employer
Additional information about the registration for this state.
Employer must have paid wages before applying for an account number online. Online registration will provide the account number at the end of the application process.

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