Yes.  As long as your withholding tax account is open, you need to file a return showing zero tax was withheld; otherwise you will receive a non-filer notice.  If you no longer have employees and want to close your withholding tax account, you should file an Employer's Withholding Tax Final Report, Form MO-941F .  (Form MO-941F is included in your withholding tax voucher book.)

You can call 1-800-877-6881 to request a blank form, form-by-fax at (573) 751-4800 or visit the Department of Revenue's withholding tax forms page to download a form.

Reimburse your employee for the taxes withheld in error and file amended returns( Forms MO-941X ) for each month affected.  When your amended returns are processed, you will receive overpayment notices advising to either use the credit on the next return filed or request a refund.

Employers who are not government agencies or political subdivisions may take a deduction if their withholding tax return ( Form MO-941 ) is timely filed and timely paid. 

To Compute the timely compensation deduction:

Amount of Compensation	Year-to-Date Tax Withheld
2 Percent	0 to $5,000
1 Percent	$5,001 to $10,000
½ Percent	In Excess Of $10,000

The Director of Revenue has mandated that effective January 1, 2004, all employers subject to the requirement of quarter-monthly filing must file and pay withholding tax electronically.  For more information visit the Department of Revenue's" File and Pay Business Taxes Online " page.

Yes.  Send a copy of the W-2C's to the Missouri Department of Revenue, PO Box 3330, Jefferson City, MO 65105-3330.  No transmittal form is required.

Withholding is voluntary for the recipient.  If the recipient requests Missouri taxes be withheld, the plan administrator is required to withhold.

Contact the Office of Personnel Management at (202) 606-0500.

Obtain and complete Form MO W-4P and send it to your pension plan administrator.