Frequently Asked Questions
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Tax Information
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Magnetic Media
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Will the State of Missouri accept the exact requirements
specified in Social Security Administration (SSA) publication "Magnetic Media Reporting
and Electronic Filing" (MMREF-1)?
Yes. All Missouri employers must include both the RE and RS records.
The RS record must contain the eight digit Missouri Employer Withholding Tax Number
in location 248-267. Please left justify and fill with blanks.
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Is magnetic media reporting of W-2 data voluntary or mandatory?
It is mandatory for employers with 250 or more employees.
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Does the State of Missouri have specific requirements regarding the External Label?
Yes. An external label, containing the tax year, the Missouri Tax ID number
and the business name and return address must be affixed to the tape, cartridge
or diskette. If you are submitting more than one (1), please put a label on
each and number them according to the order they should be read.
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What are the acceptable recording densities for tape reels?
6,250 characters per inch.
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What is the due date for filing magnetic media W-2 information?
The due date for 2005 information is February 28, 2006.
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Does Missouri grant extensions for filing the W-2 data by magnetic media reporting?
Yes. Extension requests must be filed by the due date of the W-2 information.
Email the request here or mail the request
to the Division of Taxation and Collection, P. O. Box 3330, Jefferson
City, MO 65105-3330.
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Does Missouri accept the MSDOS or EBCDIC file?
Missouri accepts the EBCDIC (Extended Binary Coded Decimal Interchange Code) only.
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Can I report more than one company on one magnetic tape, cartridge or diskette?
Yes. You may report more than one company on one magnetic tape, cartridge or diskette.
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Does Missouri accept filing of W-2 information through electronic data interchange?
No. Missouri does not accept the filing of W-2 information through electronic
data interchange.
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Do I need to include any paper work with my W-2 magnetic media?
Yes. You must send Form MO W-3 (Transmittal of Wage and Tax Statements) along
with the tape, cartridge or diskette.
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Can the fourth quarter or 12th month return and payment
be sent with the magnetic media reporting?
No. The fourth quarter or 12th month return and payment must be sent to the
address indicated on the
Form MO-941
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Do I need to include any paperwork with my magnetic media or paper 1099-Rs?
If state taxes were withheld, then yes, the magnetic media or paper 1099-Rs must
be accompanied by the Transmittal of Wage and Tax Statements (Form MO W-3).If state
taxes were not withheld, a copy of Federal Form 4804 must accompany the magnetic
media or Federal Form 1096 must accompany the paper 1099-Rs.