Frequently Asked Questions

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+ Withholding Tax
+ General Information
+ Do I still have to file a return even if I have no withholding tax to report?
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 pdf file .  (Form MO-941F is included in your withholding tax voucher book.)
+ I don't have a preprinted form to report my withholding tax.  What should I do?
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.
+ I withheld Missouri taxes for one of my employees and I should have withheld taxes for another state.  What should I do?
Reimburse your employee for the taxes withheld in error and file amended returns( Forms MO-941X pdf file ) 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.
+ What is the timely compensation deduction?
Employers who are not government agencies or political subdivisions may take a deduction if their withholding tax return ( Form MO-941 pdf file ) is timely filed and timely paid. 

To Compute the timely compensation deduction:
Amount of CompensationYear-to-Date Tax Withheld
2 Percent0 to $5,000
1 Percent$5,001 to $10,000
½ PercentIn Excess Of $10,000
+ I am a quarter-monthly (weekly) filer of withholding tax.  How do I make payments and file my return?
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.
+ Does Missouri Require a copy of Form W-2C?
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.
+ Voluntary Withholding
+ As a pension plan administrator, am I required to withhold Missouri taxes?
Withholding is voluntary for the recipient.  If the recipient requests Missouri taxes be withheld, the plan administrator is required to withhold.
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