Missouri employer tax information
About Missouri employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Missouri, you must be registered with the Missouri Department of Revenue and Department of Labor and Industrial Relations so we can pay and file your state taxes.
For Missouri Department of Revenue, you need your;
Missouri Withholding Account Number (8 digits)
For Missouri Department of Labor and Industrial Relations, you need your:
Missouri Employer Account Number (10 digits)
Missouri Contribution Rate
The Missouri Department of Labor and Industrial Relations typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Missouri website or contact the MO Department of Labor and Industrial Relations directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Missouri payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Missouri Department of Revenue
Withholding Payment: processes per pay run
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Withholding Filing (Form MO-941): processes monthly
Square Payroll only supports businesses who have a monthly filing frequency for Form MO-941. If you are not currently required to file and pay this tax on a monthly basis, file Form 126 to request a change to the monthly requirement with the state.
State W-3s: processes annually
W-2 Reporting: processes annually
St. Louis Collector of Revenue
St. Louis City Withholding and Payroll Expense Tax Filing/Payment (Forms W-10/P-10): processes quarterly
St. Louis W-2 Reporting: processes annually
St. Louis Annual Reconciliation: processes annually
Kansas City Withholding Tax Payment (Form RD-130): processes per pay run
Kansas City Withholding Tax Filing (Form RD-110): processes quarterly
Kansas City Annual Withholding Tax Filing (Form RD-113): processes annually
Kansas City W-2 Reporting: processes annually
Missouri Department of Labor and Industrial Relations
Unemployment Insurance Payment: processes quarterly
Unemployment Insurance Filing: processes quarterly
Missouri Department of Social Services
New Hire Reporting: processes per new employee
Make Missouri payroll tax payments
To make Missouri Withholding tax payments, you must be registered with the Missouri Department of Revenue (DOR) and have an active Missouri Withholding Account Number. To register, visit the DOR website. Withholding payments can only be made online, either through the MyTax Missouri portal, or through the MO DOR third-party payment service. You can apply for a MyTax Missouri account online.
There are two options for making withholding tax payments.
To pay online, sign in to the MyTax Missouri portal.
To pay by third-party service:
- Visit the MO Department of Revenue’s third-party payment service.
- Select I would like to Process a Payment.
- Select Withholding Tax Payment from the drop-down menu.
- You can pay by either e-Check, credit, or debit card. All payments made through this system will be charged a service fee.
For questions regarding Missouri Withholding Tax Payments, contact the Missouri Department of Revenue at 573-751-8750 or at [email protected].
To make Missouri Unemployment Insurance tax payments, you must be registered with the Missouri Division of Employment Security and have an active Missouri Employer Account Number. You can register online by visiting the DES Employer Registration page, or by completing the unemployment Tax Registration form.
The Missouri Department of Labor and Industrial Relations typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Missouri website or contact the MO Department of Labor and Industrial Relations directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
There are two options for making unemployment insurance tax payments:
To pay online, sign in to the UInteract portal.
To pay by third-party service, visit the MO Department of Labor and Industrial Relations third-party payment service and enter your 10-digit employer account number. All credit card payments made through this system will be charged a service fee.
For questions regarding Missouri Unemployment Insurance Tax payments, contact the Division of Employment Security at 573-751-1995 or [email protected].
Make Missouri payroll withholding tax filings
You must include a return with each of your payments. You must file a return even if no tax is due for a particular pay period.
To file online, go to the Business Tax section of the Missouri Department of Revenue website. Additional convenience charges may apply for online payments made by credit card.
To file by mail, download Form MO-941, and mail return with any tax payment due to the address indicated on the form.
For questions about withholding tax payments, contact the Missouri Department of Revenue at 573-751-8750 or [email protected].
Annual reconciliation returns are due by February 28 for the preceding calendar year. You must file an annual report form summarizing the employee taxes you’ve withheld during the year. The annual report is in addition to providing each of your employees with a federal form W-2 summarizing the employee’s withholding for the year. You should include copies of the federal W-2s sent to all of your employees working in Missouri. Employers with fewer employees can submit the copies of W-2s on paper through the mail. Larger employers must submit copies of W-2s online.
To file online, go to the Business Tax section of the Missouri Department of Revenue website.
To file by mail, download Form MO W-3 from the Forms and Manuals page, and mail the return to the address indicated on the form.
For questions about withholding tax payments, contact the Missouri Department of Revenue at 573-751-8750 or [email protected].
Missouri W-2s are due by January 31 for the preceding calendar year. Whether you file by mail or electronically, W-2s must be submitted with a completed Form MO-W3. You are required to file electronically if you have 250 or more employees.
To file online, register for a W-2 transmitter ID. You will receive secure login information which will allow you to upload your file(s).
To file by mail, download Form MO W-3, attach W-2s, and mail your package to the MO Tax Division at the address indicated on the form. Paper copies of W-2s are acceptable as well as CD-ROMs and flash drives.
For questions about submitting your W-2s, contact the Missouri Department of Revenue at 573-751-8150 or [email protected].
Make unemployment insurance tax filings in Missouri
Unemployment insurance tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
To file online, use the State of Missouri Department of Labor and Industrial Relations website. You can also use this site to file and pay your quarterly unemployment taxes. You will be able to pay contributions due online by ACH debit or credit from a checking account.
To file by mail, download the Quarterly Contribution and Wage Report (MODES-4) and include the completed form with a check for any payments due. Reports filed by mail are considered filed as of the date they are placed in the mail (postmark date).
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Missouri Department of Labor. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact Missouri Unemployment Insurance at 573-751-1995, email [email protected], or visit the Missouri Department of Labor website.
Amend duplicate tax filings in Missouri
The Missouri Department of Labor allows you to correct any misreported payroll on your Form MODES-4 submitting a Form MODES-4A, Contribution & Wage Adjustment Report. Here are some guidelines for completing your amended return.
- Sign in to UInteract to file electronically, or download Form MODES to file by paper.
- Obtain a copy of the Form MODES-4 that was originally filed. This is necessary to fill out the previously reported’ section of your amended return.
- Submit your completed return online or mail to the address listed on the form.
Submit your amended Form MODES-4A as soon as possible to avoid unnecessary penalties and fees from underreporting your wages and taxes. If you have any questions, contact the Missouri Department of Labor at 573-751-1995 or visit the Missouri Department of Labor website.
The Missouri Department of Revenue allows you to correct any misreported payroll on your Form MO-941 by submitting an amended Form MO-941. Here are some guidelines for completing your amended return:
- Download Form MO-941 and complete the required fields for your amended return.
- Check the box for Amended Return.
- If the amount of tax you owe has changed, attach one of the following to your amended return as documentation: a copy of the W-2C(s) and MO W-3C if the error was caught after the original W-2(s) and MO W-3 were submitted, or a copy of the payroll ledger if the error was caught before the W-2(s)/W-3 were issued.
- Submit your completed return via mail, fax or email using the information listed on the form.
Submit your amended Form MO-941 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Missouri Department of Revenue at 573-751-8750 or visit the Missouri Department of Revenue website.
The Missouri Department of Revenue allows you to correct any misreported payroll on your state W-2s by submitting Form W-2C from the IRS in addition to an amended Form MO W-3 and amended Form MO-941. You do not need to send copies of Form W-2C if there was no change in the withholding tax liability. Here are some guidelines for completing your amended returns:
- Obtain a copy of Form(s) W-2c that was filed with the IRS.
- Download Form MO W-3 and Form MO-941 and complete the required fields for your amended returns.
- Check the box for Amended/Corrected return on the forms.
- Submit your completed return via mail, fax or email using the information listed on the form.
File your Forms W-2c and Form MO W-3 with the Missouri Department of Revenue, Withholding Tax Division as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the MO Department of Revenue, Withholding Tax Division at 573-751-8750 or visit the MO Department of Revenue website.
The City of St. Louis Collector of Revenue allows you to correct any misreported payroll on your Forms W-10/P-10 by submitting amended Forms W-10/P-10. Here are some guidelines for completing your amended return:
- Download Forms W-10/P-10.
- Write “AMENDED” clearly on the form(s).
- Include copies of Form W-2C(s) if the amount of liability owed has changed.
- Mail your completed return(s) to the address found on each form.
File your amended Forms W-10/P-10 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the City of St. Louis, Missouri, Collector of Revenue at 314-622-4111.
The City of St. Louis Collector of Revenue allows you to correct any misreported payroll on your city W-2s by submitting Form W-2C from the IRS along with an amended Form STL W-3. You do not need to send copies of Form W-2C if there was no change in the city withholding tax liability. Here are some guidelines for completing your amended returns:
- Obtain a copy of Form(s) W-2c that was filed with the IRS.
- Download Form STL W-3 and complete all fields with the correct information.
- Write “AMENDED” clearly on the top of the form.
- Mail your corrected returns to the address listed on the form.
File your Forms W-2c and Form STL W-3 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the City of St. Louis Collector of Revenue’s Earnings Tax Division at 314-622-4847 or visit the City of St. Louis Collector of Revenue website.
The Kansas City Revenue Division allows you to correct any misreported payroll on your RD-110 by submitting an amended Form RD-110. Here are some guidelines for completing your amended return:
- Download Form RD-110.
- Check the box on Line 7 to indicate this is an amended return.If the amount of tax you owe has changed, attach one of the following to your amended return as documentation: a copy of the W-2C(s) if the error was caught after the original W-2 was submitted or a copy of the payroll ledger if the error was caught before a W-2 was issued.
- Submit your completed return via mail to the address found on the form.
Submit your amended Form RD-110 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Kansas City Revenue Division at 816-513-1120, send an email to [email protected], or visit the Kansas City Revenue Division website.
The Kansas City Revenue Division allows you to correct any misreported payroll on your RD-113 by submitting an amended Form RD-113. Here are some guidelines for completing your amended return:
- Download Form RD-113 and complete the required fields for your amended return.
- Clearly write “AMENDED” on the top of the form.
- If the amount of tax you owe has changed, attach one of the following to your amended return as documentation: a copy of the W-2C(s) if the error was caught after the original W-2 was submitted or a copy of the payroll ledger if the error was caught before a W-2 was issued.
- Submit your completed return via mail to the address found on the form.
Submit your amended Form RD-113 as soon as possible to avoid unnecessary penalties or fees from underreporting your wages and taxes. If you have any questions, contact the Kansas City Revenue Division at 816-513-1120, send an email to [email protected], or visit the Kansas City Revenue Division website.
Register as a new employer in Missouri
Register with the Missouri Department of Revenue as a new business. You will receive both your Withholding Account Number and Employer Account Number within 2 weeks.
If you are unsure of your rate, contact the agency at 573-751-1995. See additional instructions below on how to locate your rate.
As an employer doing business in St. Louis, you are required to remit two local taxes: St. Louis Earnings Tax and St. Louis Payroll Expense Tax. For Square Payroll to file and pay these taxes, you need to register as a new business with the City of St. Louis Collector of Revenue.
Employers in Missouri must withhold Earnings Tax from employees earning wages in certain local tax jurisdictions, including Kansas City. For Square Payroll to file and pay your Kansas City taxes, you need to register as a new business online with the Kansas City Revenue Division.
Find your Missouri tax account numbers and rates
You can find your Withholding Account Number on any previous quarterly return, or on any notices you have received from the Department of Revenue.
If you’re unable to locate this, contact the agency at 573-751-8750.
You can find your Employer Account Number on any previous quarterly report, or on any notices you’ve received from the Department of Labor and Industrial Relations.
If you’re unable to locate this, contact the agency at 573-751-1995.
You can find your Contribution Rate on the Rate Notice sent by the Department of Labor and Industrial Relations in November.
If you’re unable to locate this, contact the agency at 573-751-1995.
Exempt from the St. Louis payroll expense tax
Non-profit organizations are typically exempt from filing and paying St. Louis Payroll Expense Tax. To claim exemption, you must send a copy of your Letter of Determination issued by the IRS to the Collector of Revenue.
For more information, review the Earnings Tax Department website or contact the Office of the Collector of Revenue at 314-622-4111.