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State of Missouri

Employer’s 

Tax Guide

Starting a new business? The Missouri Department of Revenue 
and the Department of Labor and Industrial Relations, 
      Division of Employment Security, want to make 
      starting your business as easy as possible. 
Go to mytax.mo.gov/rptp/portal/business/register-new-business  
      to fill out the online registration.

      Published by
Missouri Department of Revenue
      December 2023

      Website: dor.mo.gov/

                  Form-4282 (Revised 12-2023)

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Why should you use an alternative filing method? By utilizing e-check,
General Information credit card, or TXP Bank Project for filing your withholding tax return,
Please refer to specific filing re quire ments and filing due dates each you eliminate the possibility of postal delays and possible late filing or
year. Due dates can be found on page 7 of this guide or you may pay ment fees and the cost and time to generate, sign, and mail returns
visit the Department’s website at dor.mo.gov/tax-calendar/. and checks. The Department saves processing and data entry costs
associated with paper filings.
To ensure your tax records are protected and confidential, the Missouri To learn more about any of these alternative filing methods, please
Department of Revenue will not release tax information to anyone who write the Missouri Department of Revenue, P.O. Box 543, Jeffer son
is not listed in our records as an owner, partner, member, or officer City, Missouri 65105-0543, e-mail elecfile@dor.mo.gov, or call
for your business. If your partners, members, or officers change, you (573) 751-8150. To obtain electronic filing information, access dor.
must update your registration with the Department by completing mo.gov/business/electronic.php. Persons with speech or hear ing
a Registration Change Request (Form 126) before tax information im pair ments may use TTY (800) 735-2966 or fax (573) 522-1762.
can be released to those new partners, members, or officers. Visit
dor.mo.gov/forms/126.pdf to obtain Form 126. If you would like the Filing a Return with No Tax to Report or Filing a
Department to release tax information to an accountant, tax preparer, Quarter-Monthly Reconciliation Online
or another individual who is not listed on your account, please If you have no employer withholding tax to report, you may visit
complete a Power of Attorney (Form 2827) which can be found at mytax.mo.gov/rptp/portal/home/business/file-withholding-tax-return
dor.mo.gov/forms/2827.pdf. to file a zero Form MO-941 electronically. You must submit returns,
even if no tax was withheld. You can also file your quarter-monthly
reconciliation online at the same website.
Filing and Payment Options
The Department is no longer printing and mailing pre-printed Withholding Formula
voucher booklets. Employers may file and pay Employer’s Return of • Updated withholding tax information is available starting on page
Income Taxes Withheld (Form MO-941) online using a Credit Card 12 of this guide
or E-Check (Electronic Bank Draft) through their MyTax Missouri
Portal account or by paper using Form MO-941 located on the • The information is presented in an “easy to follow” worksheet to
Department’s website. calculate withholding tax.
• Visit mytax.mo.gov/rptp/portal/home/withholding-calculator to try
Note: You must have a valid Missouri Tax I.D. and PIN Number to our online withholding tax calculator.
file and pay using this system, and must know the Filing Period for
which you are filing. See description of payment methods and fees Federal Income Tax Deduction
below. In the 2018 legislative session, House Bill 2540 was passed and
Electronic Bank Draft (E-Check) By entering your bank routing amended Section 143.171, RSMo, related to the federal tax
number, checking account number, and your next check number, deduction. Effective for tax year 2020, the federal income tax
you can pay online. There will be a minimal handling fee per filing deduction taxpayers may claim is prorated based on the taxpayer’s
period or transaction to use this service. Missouri adjusted gross income. In an attempt to ease implementation
of the new withholding formula, the Department of Revenue chose
Credit Card This filing and payment system accepts MasterCard, to remove the federal tax deduction from the withholding tax calcu-
Dis cover, Visa, and American Express. A convenience fee will be lation. This change may result in a small increase to the amount
charged for credit or debit card transactions. withheld from employee’s paychecks. Any withholding in excess of
Note: The handling and convenience fees included in these the tax owed will be refunded after the taxpayer files their individual
transactions are being paid to the third party vendor, NCR, not income tax return.
to the Department. By accessing this filing and payment system, Missouri Adjusted Gross Allowed Federal Income Tax
the user will be leaving Missouri’s website and connecting to the Income is Deduction Percentage is
website of NCR, which is a secure and confidential website.
$25,000 or less 35%
To file and pay online, please visit: From $25,001 to $50,000 25%
mytax.mo.gov/rptp/portal/home/fileandpaybusinesstaxesonline From $50,001 to $100,000 15%
TXP Bank Project (TXP) TXP offers another option for filing your tax From $100,001 to $125,000 5%
payments. It allows you to provide payment and report information to $125,001 or more 0%
your bank. The bank, in turn, converts the information into a CCD+ Not to exceed $5,000 for single taxpayers or $10,000 for combined returns.
format that allows it to transfer your return information along with
your authorized ACH credit to the Department. The option is Paperless Reporting
available to any Missouri taxpayer filing a Form MO-941. Section 143.591, RSMo requires employers with 250 or more
If you are remitting Quarter-Monthly withholding payments through employees to submit the Transmittal of Tax Statements (Form MO
ACH Credit, be sure your bank uses code 0115P when submitting W-3) and accompanying Form W-2’s electronically
the payment. • The file must follow the Social Security Administration’s EFW2
If you are a Quarter-Monthly payer, you must file your return by format along with Missouri modifications as outlined on page 9.
another source to reconcile your filings. This can be done by filing • The file must be submitted by January 31, 2024.
a return online at mytax.mo.gov/rptp/portal/home/fileandpaybusi- • A secure upload method will be provided by the Department.
nesstaxesonline. Select “File My 941 Quarter-Monthly Payments
Reconciliation”. • Visit dor.mo.gov/business/electronic.php for more information.

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 Withholding Requirements for Nonresident                                            Missouri Income Tax 
 Individual Partners and Shareholders
                                                                           Withholding Instructions
Partnerships and S corporations may be required to withhold 
                                                                         1.  Employers
Missouri income tax on nonresident individual partners and  
                                                                         An employer is any person, firm, corporation, association, fiduciary 
shareholders. If the partnership pays or credits amounts to 
                                                                         of any kind, or other type of organization for whom an individual 
nonresident individual partners as distributive shares of the 
partnership income for a taxable year of the partnership, or if the      performs services as an employee, unless the person or organization 
S corporation pays or credits amounts to nonresident individual          for whom the individual performs service does not have control of the 
shareholders as dividends or as their share of the S corporation’s       payment of compensation for the service (Section 143.191, RSMo). 
undistributed taxable income for the taxable year, withholding may       The term employer means the person, including all government agen-
be required. Withholding is not required if:                             cies, who controls the payment of the compensation.
 1.  The nonresident partner or shareholder, not otherwise               An employer required to withhold Missouri income tax is personally 
 re quired to file a return, elects to have the Missouri income          liable for the tax. Any amount of tax actually deducted and 
 tax due paid as part of the partnership’s or S corporation’s            withheld by an employer is a special fund in trust for the Director 
 composite return;                                                       of Revenue (Section 143.241, RSMo). An employee does not have 
 2.  The nonresident partner or shareholder, not otherwise               a right of action against the employer with respect to any money 
 required  to  file  a  return,  had  Missouri  assignable  federal      deducted and withheld from his or her wages if it is paid to the 
 adjusted gross income from the partnership or S corporation             Director  of Revenue in  good faith  compliance with the  Missouri 
 of less than $1,200;                                                    income tax law.
 3.  The partnership or S corporation is liquidated or terminated;       Transient  Employers  — Section 285.230,  RSMo,  requires  transient 
 4.  Income was generated by a transaction related to termination        employers who temporarily transact any business in Missouri to 
 or liquidation; or                                                      file a financial assurance instrument with the Department to secure 
 5.  No cash or property was distributed in the current or prior         payment of withholding taxes.
 taxable year.                                                           Transient Employer Defined — A transient employer is an employer 
The required withholding must be remitted to the De part ment annually.  as defined in Sections 143.191, 285.230, and 288.032, RSMo, who: 
                                                                         1) makes payment of wages taxable under the Missouri Income Tax 
          Rounding on Missouri Returns                                   Law, the Workers’ Compensation Law, and the Missouri Employment 
You must round the amounts that you withhold from your em ployees        Security Law; 2) is not domiciled in Missouri; and 3) tem porarily 
to the nearest  whole  dollar. For  1 cent through  49 cents, round      transacts any business within the state. If the transaction of business is 
down to the previous whole dollar amount (round $32.49 down to           not reasonably expected to continue for 24 consecutive months, the 
$32.00). For 50 cents through 99 cents, round up to the next whole       employer must reg is ter as a transient employer.
dollar amount (round $32.50 up to $33.00). For your convenience,         Section 143.183, RSMo, requires a venue (venue is the entity 
the zeros have already been placed in the cent columns on the            that pays the entertainer) to withhold 2 percent of the gross 
returns.                                                                 compensation paid to nonresident entertainers who perform in 
To Request Forms:                                                        Missouri if the gross compensation per event is in excess of $300. 
Missouri Department of Revenue                                           If the venue withholds 2 percent of the gross compensation paid, 
Taxation Division                                                        the nonresident entertainer is no longer required to comply with 
P.O. Box 3022                                                            the transient employer laws previously defined. The venue must file 
Jefferson City, Missouri 65105-3022                                      a Form MO-2ENT for each individual entertainer who performs at 
Website:  dor.mo.gov/                                                    the venue’s location. Form MO-1ENT must be filed on a quarterly 
Information Concerning Registration:                                     basis with the Department which provides a total reconciliation of 
Missouri Department of Revenue                                           payments for individual entertainers during the quarter. 
Taxation Division 
                                                                         If the venue does not withhold 2 percent of the gross compensation 
P.O. Box 3300 
                                                                         paid to the nonresident entertainer who performed in the state, the 
Jefferson City, Missouri 65105-3300 
                                                                         professional entertainer is responsible for registering as a transient 
Telephone: (573) 751-5860 
E-mail: businesstaxregister@dor.mo.gov                                   employer. Please use the following formula to compute Missouri 
                                                                         withholding tax:
General Information Concerning Withholding Tax: 
Missouri Department of Revenue                                           Total Performance Days in Missouri
Taxation Division                                                        Performance Days in MO/Total Performance Days for the Year  
P.O. Box 3375                                                            =  Missouri Income Percentage
Jefferson City, Missouri 65105-3375                                      Missouri Income Percentage x  *Total Income = Missouri Income
Telephone: (573) 751-3505 
                                                                         Missouri Income x 4.8%  =  Missouri Withholding Tax
E-mail: withholding@dor.mo.gov
                                                                         *Total income includes regular professional entertainer salaries, wages, 
                                                                         guaranteed payments, deferred payments, severance pay, and bonuses 
                                                                         paid or any other compensation paid to the nonresident professional 
                                                                         entertainer or business entity.
                                                                         For more information concerning transient employers, contact the 
                                                                         Department by e-mail at businesstaxregister@dor.mo.gov or write  the 
                                                                         Taxation Division, P.O. Box 357, Jefferson City, MO 65105-0357.
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Section 143.091, RSMo, states that any term used in The home office must, in all cases, apply to the Department using
Sec tions 143.011 to 143.996, RSMo, shall have the same meaning a Form 2643 for a Missouri Tax I.D. Number so the deduction for
as when used in a comparable context in the laws of the United compensation can be allowed.
States relating to the federal income taxes, unless a different 3. Who are Employees?
meaning is clearly required by the provisions of Sections 143.011 The term “employee” for Missouri withholding purposes has the
to 143.996, RSMo. Any reference in Sections 143.011 to 143.996,
same meaning as it has for federal withholding (see Circular E,
RSMo, to the laws of the United States shall mean the provisions
Employer’s Tax Guide, published by the Internal Revenue Service).
of the laws of the United States relating to federal income taxes, as
This definition is the same for Missouri residents and nonresidents.
the same may be or become effective, at any time or from time to
time, for the taxable year. 4. What are Taxable Wages?
2. Employer Registration and I.D. Number The term “wages” for Missouri income tax withholding purposes has
A. Employer to Register for Withholding the same meaning as it has for federal withholding (see Circular E,
Every employer paying wages to an employee working in Missouri must Employer’s Tax Guide, published by the Internal Revenue Service).
register with the Department. Employers may register electronically at Wages include all pay given to an employee for services performed.
mytax.mo.gov/rptp/portal/business/register-new-business or by The pay may be in cash or in other forms. Wages include salaries,
completing a paper Missouri Tax Registration Application (Form vacation allowances, bonuses, and commissions, regardless of how
2643). A permanent registration number will be assigned. This measured or paid.
number is not transferable and should be referred to in all reports and A. Nonresident Employees Subject to Withholding
correspondence concerning Missouri income tax withholding. If you If a nonresident employee performs all services within Missouri, tax
have filed the registration application and have a report and payment shall be withheld from all wages paid to him or her as in the case of
due before you receive your registration number, write “Applied For”
a resident. If services are performed partly within and partly without
in the “Missouri Tax I.D. Number” box, list the name of the business
the state, only wages paid for services performed within Missouri are
exactly as it is on the registration application, and file the report
subject to Missouri income tax withholding, pro vided the employee
timely to take advantage of the compensation deduction and to avoid
files with the employer a Certificate of Nonresidence or Allocation
interest and additions to tax charges. A new application is required
and a new Missouri Tax I.D. Number will be assigned when any of Withholding Tax (Form MO W-4A). The employee may deter-
change in ownership or ownership type occurs. An employer who mine the portion of wages allocable to Missouri on the basis of the
receives a new Missouri Tax I.D. Number as a result of a change in preceding year’s experience.
ownership type, must file a Final Report (Form 5633), Registration or If only a portion of an employee’s wages is subject to Missouri
Exemption Change Request (Form 126) to close the former account. income tax withholding, then the amount of Missouri tax required
Failure to close the former account will cause Non-Filer Notices to to be withheld is calculated using a percentage of the amount
be issued. listed in the withholding tables. The calculation begins by
Note: If your business is only open for several months out of the year, determining the amount that would be withheld if all the wages
you may register as a seasonal employer. As a seasonal employer,you were subject to Missouri withholding. This amount is then
will only be required to file a Form MO-941 for the periods that you multiplied by a per centage that is determined by dividing the wages
indicated you will have employees on Form 2643. (You may be subject to Missouri withholding by the total federal wages.
considered a transient employer. Please refer to paragraph 1, “Tran- Example: A nonresident earns $20,000 in wages, $12,000 from
sient Employer Defined”.) Missouri sources. Missouri withholding would be 60 percent
B. Change in Organization or Ownership ($12,000 / $20,000 equals 60 percent) of the withholding required
A new Missouri Tax I.D. Number is required for most organizational on $20,000. Therefore, if $100 per month should be withheld for an
or ownership changes. Contact the Department if any change in individual earning $20,000, then for this nonresident, $60 should be
organization or ownership occurs. A new Missouri Tax I.D. Number withheld each month ($100 x 60 percent = $60).
can be obtained by registering online at mytax.mo.gov/rptp/portal/ B. Resident of Missouri Employed in Another State
business/register-new-business or by completing a Form 2643. You A Missouri employer must withhold Missouri tax if its Missouri
may e-mail businesstaxregister@dor.mo.gov or you may call (573) resident employee performs services in a state with an income tax
751-5860 for more information about registration re quire ments and rate that is lower than Missouri’s. The employer will withhold and
how they apply to your specific situation. remit to Missouri the difference between the states’ withholding
C. Employer With More Than One Payroll Unit — requirements, unless the employee has completed Form MO W-4C,
Complex Employer Withholding Affidavit for Missouri Residents. This form relieves
If a consolidated report and remittance of the tax withheld cannot the employer of the responsibility for filing and submitting the
be made by the employer because of the complexity of the difference to Missouri and places the responsibility on the employee.
organization, branch offices or divisions may be designated as with- The MO W-4C is not a required form; if the employee chooses not
holding agents. The withholding agents may perform the actual to complete the form, the employer is responsible for reporting the
withholding and remitting. However, regardless of any internal appropriate amount of withholding to Missouri. If only a portion of
arrangements that may be established by the complex employer, an employee’s wages is subject to Missouri withholding tax, then
the legal responsibility and liability under the law still rests with the the amount of Missouri tax required to be withheld is calculated
home office. using a percentage of the amount listed in the withholding tables.
If the complex employer has designated withholding agents and the The calculation begins by determining the amount that would be
agents wish to claim the compensation deduction, only one agent withheld if all the wages were subject to Missouri withholding. This
is entitled to the full compensation deduction and the remaining amount is then multiplied by a percentage that is determined by
agents are entitled to 1/2 percent compensation deduction of dividing the wages subject to Missouri withholding tax by the total
income taxes withheld if the returns are filed timely. federal wages.
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Employee Completes W-4C Example: The employee performs 40 Note: Visit dor.mo.gov/forms/ for forms and more information
percent of his or her services in Kansas. The remaining 60 percent about voluntary withholding.
of the employee’s services are performed in Missouri.
7. Supplemental Wage Payments, Vacation Pay,
If the total withholding on all earnings is $40 per month, the actual
Tips, and Lump Sum and Periodic Distributions
withholding for Missouri would be $24 ($40 x 60 percent = $24).
A. Supplemental Wage Payments
C. Missouri Employer with Nonresident Employees If supplemental wages are paid (such as bonuses, commissions,
If a nonresident employee performs all services outside Missouri, his severance pay, overtime pay, back pay, including retroactive wage
or her wages are not subject to Missouri withholding. A nonresident increases, or reimbursements for nondeductible moving expenses)
employee performing services in more than one state is subject to in the same payment with regular wages, withhold Missouri income
withholding as outlined in Section 4A. tax as if the total of the supplemental and regular wages were a
Note: Missouri does not have a reciprocity agreement with any single wage payment for the regular payroll period.
other state. If supplemental wages are paid in a payment separate from regular
D. Household Employees wages, the method of withholding Missouri income tax depends
Missouri follows federal guidelines regarding Household Employee(s). in part on whether you withhold income tax from the employee’s
Refer to the Internal Revenue Service for additional information at regular wages.
irs.gov/. If you withhold Missouri income tax from the employee’s regular
Employer(s) of Household Employee(s) are not required to wages, you may choose one of two methods for withholding
withhold income tax from wages paid to a Household Employee(s); income tax on the supplemental wages:
however, this is an agreement made between the employer 1) Withhold a flat percentage rate of 4.8 percent of the
and employee. If the employee elects to have withholding tax supplemental wages.
withheld on their wages, complete the Tax Registration Application 2) Add the supplemental wages to the regular wages paid to
(Form 2643) found on our website at dor.mo.gov/business/ in order the employee within the same calendar year for the payroll
to report the taxes withheld on the Employer’s Return of Income period and determine the income tax to be withheld as if the
Taxes Withheld (Form MO-941). aggregate amount were one payment. Subtract the tax already
For information concerning Business Tax Registration and the withheld from the regular wage payment and withhold the
process to apply, as well as assistance for new businesses to remaining tax from the supplemental wage payment.
understand all the requirements please visit our website at If you have not withheld income tax from the regular wages,
dor.mo.gov/business/register/. If you have additional questions or you must use the method covered in Section 7, A.2. Add the
concerns, please contact the Business Tax Registration by e-mail at supplemental wages to the regular wages paid within the same
businesstaxregister@dor.mo.gov or (573) 751-5860. calendar year for the payroll period and withhold income tax on the
total amount as if the supplemental wages and regular wages were
5. Interstate Transportation Employees
one payment for a regular payroll period.
A. Rail, Motor, and Private Motor Carriers
49 USC Sections 11502 and 14503 limit state taxation on wages B. Vacation Pay
of employees of rail, motor, and private motor carriers. Missouri If an employee receives vacation pay for an absence, the vacation
withholding is required on rail, motor, and private motor carrier pay is subject to Missouri income tax withholding as if it were a
em ployees whose state of residence is Missouri. Employees of rail regular wage payment made for the payroll periods during the
carriers and motor carriers who perform regularly assigned duties vacation. If vacation pay is paid in addition to regular wages for the
in more than one state are subject to state income tax only in their vacation period, the vacation pay is treated as a supplemental wage
state of residency. payment.
B. Air and Water Carriers The vacation pay of an employee who is not a resident of Missouri,
49 USC Section 40116 limits taxation on wages of employees of but works in Missouri, is subject to Missouri income tax withholding.
air and water carriers to the employees’ state of residence and to C. Tips
the state in which the employees earn more than 50 percent of the Employers must withhold Missouri income tax based upon total tips
wages paid by the air or water carrier, if different from the state of reported by the employee. Withhold Missouri income tax on tips
residence. using the same options indicated for withholding on supplemental
wage payments in Section 7.A.
6. Voluntary Withholding
A. Voluntary Withholding on Retirement, Pension, or Annuity Income
Every Missouri resident receiving retirement, pension, or annuity D. Lump Sum and Periodic Distributions
income in this state, may elect to have an amount withheld as a Missouri follows the federal guidelines for lump sum and periodic
payment of state income tax provided such income is taxable in this distributions. On lump sum distributions, withhold at the rate of 4.8
state. The recipient should determine the amount to be withheld and percent. If a periodic distribution, follow the formula on page 12, or
file Withholding Certificate for Pension or Annuity Statements (Form use the tax tables provided on pages 16-25.
MO W-4P) with the administrator of his or her retirement, pension, 8. Determining Proper Amount to Withhold
or annuity plan. For further information call (573) 751-3505. To determine income tax withholding, take the following factors
B. Voluntary Withholding for Civil Service Annuitants into account:
Civil service annuitants may elect to have state income taxes 1) Wages paid during the payroll period, including tips and vacation
withheld from their regular annuity payments by contacting the pay;
Office of Personnel Management at (202) 606-0500. 2) Filing status as indicated on the Form MO W-4.

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3) If an employee does not complete and turn in the required Income earned as a member of any active duty component of the
Form MO W-4, withhold at a single tax rate. Armed Forces of the United States that is eligible for the military
income deduction on Form MO-1040 is exempt from withholding.
A. Employee Withholding Certificate (Form MO W-4)
Each employee is required to file a completed Form MO W-4 9. Withholding Tables and Formula
to indicate their filing status on their income tax return. The A. Withholding Tables
Form MO W-4 will be used by the employer to determine the Use the gross taxable wages to determine the amount of
amount of Missouri income tax that must be withheld from each withholding. In determining the amount of tax to be withheld, use
paycheck. If an employee has more than one employer, he or the table for the correct payroll period — daily, weekly, biweekly,
she may want to withhold an additional amount on Line 2 of semimonthly and monthly periods. Tables show wage brackets in
Form MO W-4 for their principal employer. This is to ensure that the two left-hand columns. The filing status is shown at the top of
the total amount withheld will be closer to the actual income each of the remaining columns. The withholding tables are provided
tax liability. Failure to have enough withheld from each payroll at dor.mo.gov/business/withhold/.
period could cause an employee to have too little tax withheld B. Percentage Formula Withholding
and subject the employee to underpayment penalties. If an The formula on page 12 may be used on electronic data processing
employee expects to have income other than his or her wages, or equipment for withholding Missouri income tax. Any variation from
income from multiple jobs he or she may request additional amounts this formula must be approved in writing by the Director of Revenue.
be withheld in addition to the standard withholding calculations that
are based on the standard deduction for the filing status indicated 10. Return and Payment of Taxes Withheld
on the Form MO W-4. The additional amount should be included Every employer withholding Missouri income tax from em ploy ees’
on Form MO W-4, Line 2. In addition, employees that expect to wages is required by statute to report and remit the tax to the state of
receive a refund (as a result of itemized deductions, modifications or Missouri on Form MO-941. A separate Form MO-941 must be filed
tax credits) on their tax return, may direct the employer to only with- for each tax period according to your assigned filing frequency. A
hold the amount indicated on Line 3 of the MO W-4. The employer pre-printed voucher booklet detailing the employer’s name, address,
will not use the standard calculations for withholding. This will be employer identification number, filing frequency, and due date is
an exception situation, most taxpayers will not use this option. If provided to each active account on a monthly, quarterly, or annual
the employee does not indicate an amount to withhold or if the filing frequency. Quarter-monthly filers are required to file and pay
amount indicated is more than is available for the payroll period, by an alternative method. (See page 2.) If an employer misplaces,
the employer will use the standard calculations. Within 20 days of damages, or fails to receive the necessary reporting forms, replace-
hiring a new employee, please mail a copy of the completed Form ment forms should be requested, allowing sufficient time to file a
MO W-4 to the Missouri Department of Revenue, P.O. Box 3340, timely return. If a blank form is used, the employer’s name, address,
Jefferson City, MO 65105-3340 or fax a copy to (573) 526-8079. and Missouri Tax I.D. Num ber must appear as filed on previous
For additional information regarding new hire reporting, please visit returns and the period that the remittance is made must be indicated.
dss.mo.gov/child-support/employers/new-hire-reporting.htm. Blank forms can be downloaded from the Department’s website
B. Exemption For Nontaxable Individuals at: http://dor.mo.gov/. Failure to receive reporting forms does not
Exemption from withholding for nontaxable individuals is valid only if relieve the employer of the responsibility to timely report and remit
an employee submits to the employer a completed Form MO W-4 tax withheld. If an em ployer temporarily ceases to pay wages or is
certifying that the employee has no income tax liability from the previous engaged in seasonal activities, a return must be filed for each period
year and expects none for the current year. Employees must file a Form even if no tax was withheld. Failure to do so will result in the issuance
MO W-4 annually if they wish to continue the exemption. of Non-Filer Notices.
Military Spouses Residency Relief Act Missouri income for services All returns and remittances should be mailed to: Missouri
performed by a non-military spouse of a nonresident military service- Department of Revenue, P.O. Box 999, Jefferson City, MO
member is exempt from Missouri income tax. To qualify for this 65108-0999. See address labels in voucher books. Returns and
exemption, the spouse must reside in Missouri solely because the payments are due on the dates shown in Section 11.
military servicemember is stationed in Missouri under military orders
Note: Your return is considered timely if it is postmarked on or
and be a permanent resident of another state.
before the required due date. If a metered postmark differs from the
If a non-military spouse of a nonresident servicemember completes U.S. Postal Service postmark, the U.S. Postal Service postmark will
a new Form MO W-4 to claim an exempt status because of the Mili- be used as evidence of timely filing. When the due date falls on a
tary Spouses Residency Relief Act, employers must receive verifica- Saturday, Sunday, or legal holiday, the return and payment will be
tion from the non-military spouse that they are a resident of another considered timely if postmarked on the next business day.
state, and are living in Missouri because of military orders before the
exempt status can be granted. Verification of military status can be 11. Filing Frequency Requirements
in the form of a Leave and Earnings Statement of the nonresident Missouri income tax withholding returns must be filed by the due
military servicemember, Form W-2 issued to the nonresident mili- date as long as an account is maintained with the Department, even
tary servicemember, a military identification card, a spousal military if there was no payroll for the reporting period. Returns must be filed
identification card, or specific military orders received by the service- each reporting period, even though there may not have been any tax
member. Verification of residency can be in the form of a copy of a withheld. If no tax was withheld, file a zero withholding tax return online at
prior year’s state income tax return filed in their state of residence, mytax.mo.gov/rptp/portal/business/file-withholding-tax-return.
a prior year’s property tax receipt from the state of residence, a
current drivers license, vehicle registration, or voter identification There are three filing frequencies: monthly, quarterly, and
card from the state of residency. annually. A newly registered employer is initially assigned a
Active Duty Members of the Armed Forces of the United States filing frequency on the basis of his or her estimation of future
withholdings. If the assigned filing frequency differs from the
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filing requirements established by statute, it is the employer’s             Any additional tax due at the end of the month must be 
responsibility  to  notify  the  Department  immediately.  The time  for     paid on or before the due date of the monthly tax return.  
filing is as follows:                                                        Visit dor.mo.gov/business/withhold/ for more information about 
1)  Monthly — Employers required to withhold $500 per month                  alternative filing methods.
      for at least two months during the preceding 12 months shall           Example: An employer has a semi-monthly payroll cycle which falls 
      file on a monthly basis;                                               on January 15 and on January 31. The actual Missouri income tax 
2)  Quarterly — Employers not required to file and pay taxes                 withholding for the January 15 payroll is $12,000. The employer 
      withheld on a monthly basis who withhold at least $100 per             must remit at least 90 percent of the $12,000 ($10,800) with the 
      quarter during at least one quarter of the preceding four              2nd quarter-monthly payment due no later than January 18. The 
      quarters shall file on a quarterly basis;                              actual Missouri income tax withholding for the January 31 payroll is 
3)  Annually — Employers required to withhold less than $100                 $15,000. The employer must remit at least 90 percent of the $15,000 
      during  each  of  the  preceding four  quarters shall  file  on  an    ($13,500) with the 4th quarter-monthly payment due no later than 
      annual basis.                                                          February 5. Because the employer did not have a payroll during the 
      Regardless of the employers filing frequency, only one                 1st or 3rd quarter-monthly periods, a quarter-monthly payment does 
      Form MO-941 return should be filed per tax period. In the event an     not need to be submitted for those two periods.
      additional amount of tax must be paid, please refer to Section 13. 
                                                                             Example: An employer has only one monthly payroll period and it 
                                                                             falls on January 20. The actual Missouri income tax withholding for 
             Employer Withholding Tax Due Dates                              the January 20 payroll is $30,000. The employer must remit at least 
             Annual        Quarterly     Monthly           Quarter-          90 percent of the $30,000 ($27,000) with the 3rd quarter-monthly 
Months
             Reports       Reports       Reports           Monthly Payments  payment due no later than January 25. Because the employer did not 
January                                  Feb. 15, 2024                       have a payroll during the 1st, 2nd, or 4th quarter-monthly periods, a 
February                                 Mar. 15, 2024                       quarter-monthly payment does not need to be submitted for those 
                                                           Payment is        three periods.
March                       April 30, 2024  April 30, 2024 required within 
April                                    May 15, 2024      three banking     The withholding tax return is due by the 15th day of the following 
May                                      Jun. 17,  2024    days for the      month,  except for  the third  month of  a quarter, which  is due 
June                       Jul. 31, 2024 Jul. 31, 2024     periods ending 
July                                     Aug. 15, 2024     the 7th, 15th,    the last day of the following month. If a balance is due, pay the 
August                                   Sept. 16, 2024    22nd and the      remaining amount using TXP or online filing. Submit a withholding 
September                  Oct. 31, 2024 Oct. 31, 2024     last day of a     tax return by printing and mailing a Form MO-941 or online at  
October                                  Nov. 15, 2024     month.            mytax.mo.gov/rptp/portal/home/fileandpaybusinesstaxesonline.
November                                 Dec. 16, 2024
December     Jan. 31, 2025 Jan. 31, 2025 Jan. 31, 2025
                                                                             See page 2 for more information on alternative filing methods.
                                                                             Any employer who has been placed on a quarter-monthly 
12.  Quarter-Monthly                                                         payment frequency who has not withheld $9,000 or more in 
Any employer who withheld $9,000 or more in each of at least                 two months of the prior 12 months, may request permission 
two months during the prior 12 months shall remit payment to                 from the Department to pay on a less fre quent basis. An 
the Director of Revenue on a quarter-monthly basis. One of the               employer must pay on a quarter-monthly basis for a minimum of 12 
alternative payment methods on page 2 must be used.                          months before requesting a change in filing frequency.
A quarter-monthly period means:                                              13.  Under and Over Reporting of Withholding
1)  The first seven days of a calendar month;                                If withholding tax was under or over reported on any Form MO-941 
2)  The eighth to the fifteenth day of a calendar month;                     filing, the employer must file an Amended Form MO-941.  Indicate 
3)  The sixteenth to the twenty-second day of a calendar month;              on the MO-941 if the form is an Amended.
4)  The twenty-third day through the last day of a calendar month.
                                                                             Underpayments: Interest and additions to tax will be imposed 
The employer must make a payment, at the end of each 
                                                                             on the underpaid portion according to established procedures. 
quarter-monthly period to pay 90 percent of the withholding due for 
                                                                             The Additions to Tax and Interest Calculator is located at  
the filing period. The payment must be made within three banking 
                                                                             dor.mo.gov/calculators/interest/.
days following the end of the quarter-monthly period or deposited 
in a depository designated by the director within four banking days          Overpayments: Employers should first verify with the Missouri 
after the end of the quarter-monthly period. Banking days shall              Department of Revenue the amount of overpayment the employer 
not include Saturday, Sunday, or legal holidays. The compensa-               is authorized to claim. Documentation supporting any overpayment 
tion authorized in    Section 143.261, RSMo, may be taken by the             must be submitted with any Amended Form MO-941. For example, 
employer against the payment required to be made only if such                if tax was withheld to Missouri and should have been withheld to 
payment is made on a timely basis.                                           another state, a W-2C must be provided. If the adjustment is due to 
                                                                             a calculation error, a payroll ledger showing the correction must be 
As a quarter-monthly remitter you have the option to:
                                                                             provided. In other instances, the employer must provide a detailed 
1.  Pay 100 percent of the estimated quarter-monthly amount, as              explanation of the errors that occurred. 
      deter mined by the Department, within three banking days after 
                                                                             If the Department authorizes an overpayment, the overpayment 
      the end of each quarter-monthly period (four times a month); 
                                                                             may be used to offset a debt within your withholding tax account. 
or 
                                                                             Any overpayment can be used on Line 3 of a future paper MO-941 
2.  Pay at least 90 percent of the actual tax due by the due date            return or issued back as a refund upon completion of the Employer 
      of that particular quarter-monthly period. If there is not a           Withholding Tax Refund Request (Form 4854).
      pay roll during a quarter-monthly period, no quarter-monthly 
                                                                             Claims for overpayment must be postmarked within three years 
      pay  ment voucher is necessary.
                                                                             from the date the return was filed or two years from the date the 
                                                                            7

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tax was paid, whichever period expires later. If no return was filed engineering, legal, research, promotion, planning, satisfaction of
by the employer, a claim for credit or refund must be filed within bonds, any other expenses. An interested Port Authority must
two years from the time the tax was paid. No claim for credit submit Notice of Intent to the Missouri Department of Revenue and
or refund will be allowed after the expiration of the period of work with the Missouri Department of Economic Development to
limitations prescribed in Section 143.801, RSMo. establish base employment at the project facility and further
An Amended Form MO-941 may be obtained by accessing the Depart- document the creation of the new jobs. An employer inter-
ment’s website at: dor.mo.gov/forms/, writing the Taxation Division, ested in this program or tax credit should contact the Missouri
P.O. Box 3022, Jefferson City, MO 65105-3022. Department of Economic Development, Business and Community
Services Finance Management at P.O. Box 118, Jefferson City, MO
14. Employer Compensation 65102-0118, telephone (573) 751-4539 or send an e-mail message to
Employers, except the United States, the state of Missouri, and all dedfin@ded.mo.gov. Additional information may also be found at
agencies and political subdivisions of the state of Missouri or the ded.mo.gov/.
United States Government, may deduct and retain as compensation
from remittances made to the Director of Revenue on or before 18. Delinquent Returns and Payments — Penalty,
the respective due dates for the payment involved, the following Interest, Additions to Tax
percentages of the total amount of tax withheld and paid annually. 1. Interest at the rate of 9 percent for calendar year 2024,
COMPENSATION PERCENTAGE YEAR-TO-DATE TOTAL JANUARY–DECEMBER (.0002459 daily rate computation) must be included on all
payments of tax not filed on a timely basis pursuant to Section
2% 0 to $5,000 143.731, RSMo. Interest is subject to change on an annual
1% $5,001 to $10,000 basis pursuant to Section 32.065, RSMo.
1/2% In Excess of $10,000
2. An employer’s failure to file a required return timely, unless
This is an annual accumulative total. After employers withhold due to reasonable cause and not to willful neglect, will result
$10,000, they are entitled to one-half percent compensation for the in additions to tax of 5 percent per month or fraction thereof,
balance of the year. not to exceed 25 percent per Section 143.741(1), RSMo.
The employer is not entitled to compensation if payment is not 3. A deficiency is subject to additions to tax of 5 percent, if the
made on or before the due date. If the compensation deduction deficiency is due to negligence or disregard of rules and
is allowable, the deduction must be deducted on each return filed. regulations, or 50 percent if the deficiency is due to fraud per
Sections 143.751(1) and (2), RSMo.
Notice to Quarter-Monthly Remitters: The compensation deduction
4. Failure to pay tax timely will result in additions to tax of 5
authorized in Section 143.261, RSMo may be taken by the employer
percent per
against the payment required to be made as long as the payment Section 143.751(3), RSMo.
is made by the employer on a timely basis as provided in Section 5. A person who willfully fails to collect, account, or pay
143.851, RSMo. withheld taxes is subject to a penalty equal to the amount
not paid per Section 143.751(4), RSMo. In addition, any
15. Missouri Works Training - New Jobs Training officer, director, or statutory trustee of any corporation
and Job Retention Training who has direct control, supervision, or responsibility for
Eligible employers and junior college districts may enter into a filing returns and making payments of the tax, who fails
cooperative agreement establishing new jobs and job retention to file or make payment, shall be personally assessed the
training projects with the approval of the Missouri Department of tax, including interest, additions to tax, and penalties per
Economic Development. The pro gram costs may be met by receipt Section 143.241.2, RSMo.
of new jobs or job retention credit from withholding. An employer 6. Criminal penalties are also provided in Sections 143.911 to
interested in this program should con tact the Missouri Department 143.951, RSMo.
of Economic Development, Division of Workforce Development, 7. A Certificate of Tax Lien may be filed for record with the
P.O. Box 1087, Jefferson City, MO 65102-1087, telephone (800) recorder’s office. The lien shall be filed on the date an
877-8698. assessment becomes final and shall attach to all real and
personal property owned by or acquired by the taxpayer. A
16. Missouri Works Program Certificate of Tax Lien may also be filed with the clerk of the
As an incentive for new job creation, employers meeting certain circuit court and shall have the force and effect of a default
eligibility requirements may be allowed to retain a percentage judgment pursuant to Section 143.902, RSMo.
of the withholding tax for each new job created. An employer
interested in this program or tax credit should contact the 19. Failure to Pay Taxes Withheld
Missouri Department of Economic Development, Business and Any employer who fails to remit income tax withheld or to file tax
Community Services Finance Management at P.O. Box 118, returns as required, may be required to deposit the taxes in a special
Jefferson City, MO 65102-0118, telephone (573) 751-4539 trust account for Missouri (see Section 32.052, RSMo). Penalties are
or send an e-mail message to dedfin@ded.mo.gov. Additional provided for failure to make payment. If the Director of Revenue finds
information may also be found at ded.mo.gov/. that the collection of taxes required to be deducted and withheld by
an employer may be jeopardized by delay, he or she may require
17. Advanced Industrial Manufacturing Zones Act
the employer to remit the tax or make a return at any time. A lien
As an incentive for new Job creation, Section 68.075, RSMo, outstanding with regard to any tax administered by the director shall
establishes the Port Authority AIM Zone Fund. This program provides be a sufficient basis for this action (see Section 143.221.4, RSMo).
that 50% of the state tax withholdings on new jobs located in the Effective August 28, 2004, any business with a retail sales tax license
zone to be deposited into the Port Authority AIM Zone Fund for who fails to pay withholding tax is subject to license revocation.
the purpose of continuing to expand, develop, and redevelop AIM
Zones identified by a port authority and may be used for managerial,

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Personal Liability e-mailed to elecfile@dor.mo.gov. The subject of your e-mail must
Any officer, director or statutory trustee of any corporation, read “Compact Disc or Flash Drive Password”. Your e-mail will must
including administratively dissolved corporations, or foreign contain all of the information displayed on the label of your compact
corporations that have had their certificate of authority revoked, disc or flash drive.
subject to the provisions of Sections 143.191 to 143.265, RSMo, Do not include the fourth quarter or 12th month return with the
who has the direct control, supervision, or responsibility for filing Form W-2(s) or Form 1099-R(s) and Form MO W-3. The last annual
returns or making payment of the amount of tax imposed in remittance must be sent separately with Form MO-941.
accordance with Sections 143.191 to 143.265, RSMo, and who fails
to file such return or make payment with the Director of Revenue, Any employee copies of Form W-2(s) or Form 1099-R(s) that were
shall be personally assessed for such amounts, including interest, returned to the employer as undeliverable must be kept by the
additions to tax, and penalties (see Section 143.241.2, RSMo). employer for at least four years.
Failure to file a timely duplicate Wage and Tax Statement (Form
20. Statements for Employees
W-2) is subject to a penalty of $2 per statement not to exceed
Two copies of the Wage and Tax Statement (Form W-2) shall be $1,000, unless the failure is due to reasonable cause and not willful
provided to each employee to whom wages were paid and were neglect per Section 143.741(2), RSMo.
subject to withholding tax whether or not tax was withheld from
such payments. Wages include sickness or injury payments made B. Paperless Reporting
by an employer under wage continuation plans, whether paid in Employers with 250 or more Form W-2s must file their annual
cash or otherwise. report electronically. The Department’s paperless reporting format
conforms with the Specifications for Filing Forms Electronically
The Form W-2 supplied by the Internal Revenue Service must be
(EFW2) format used by the Social Security Administration with
used for this purpose unless the employer uses a substitute form
some Missouri specific modifications as outlined on our website
approved in writing by the Department.
at dor.mo.gov/taxation/business/tax-types/withholding/efw2.html.
If it becomes necessary to correct Form W-2 after it has been issued Employers with fewer than 250 W-2s can also file through our
to an employee, two corrected Form W-2s should be issued to the electronic filing method. For more information visit our website at
employee and a copy mailed to the Department. The new copies dor.mo.gov/taxation/business/tax-types/withholding/efw2.html . If
must be clearly marked “Corrected by Employer.” you have additional questions you may contact the Department’s
In case a Form W-2 is lost or destroyed, a substitute copy must be Electronic Services Section by e-mail at elecfile@dor.mo.gov or by
issued to the employee and must be clearly marked “Reissued by telephone at (573) 751-8150.
Employer.” If you already include the RS records on your Social Security Admin-
istration file and you are not required to file electronically and do
Form W-2 and the Distributions From Pensions, Annuities, not wish to file electronically, you may copy that information onto
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, a compact disc or flash drive and send to the Department. If you
etc. (Form 1099-R), must be provided to the employee on or do not include the RS records in your SSA file you must add the
before January 31 of the following calendar year for which the RS records before submitting your Missouri file via compact disc or
Form W-2 or Form 1099-R applies. File Form 1099-R for each flash drive. The additional data specifications for paperless reporting
person to whom you have made any designated distribution from required by the state of Missouri are listed on our website at
profit-sharing or retirement plans, IRAs, annuities, pensions, etc., dor.mo.gov/taxation/business/tax-types/withholding/efw2.html. If
whether or not you withheld Federal or Missouri income tax. you have any questions regarding the reporting of your Form W-2s,
21. Final or Annual Report of Income Tax Withheld please call (573) 751-8150.
For information regarding Form MO-99 MISC. reporting, please visit
A. Annual Report dor.
mo.gov/taxation/business/tax-types/withholding/efw2.html. Scroll the
Annually, each employer must file copies of all withholding FAQs to the heading of “Information at Source Reporting”.
statements, Form W-2 or Form 1099-R, Copy 1, for the year, along
with the Transmittal of Tax Statements (Form MO W-3). Employers The Department will not provide notification when paperless
with 250 or more employees are required to submit these items information is processed; nor will the Department return compact
electronically (see item B) by the last day of January. Paper filers are discs or flash drives to the employer.
required to submit copies of all withholding statements by the last C. Form W-2 Corrections
day of February. Paper filers must also be accompanied by a list, If after you have filed your Form W-2(s) and Form MO W-3, you
preferably an adding machine tape or a computer printout, of the discover an error in Line 17 or the original W-2(s), and need to
total amount of the income tax withheld as shown on all “Copy 1s” file a Form W-2C(s) you must correct it by remitting an amended
of Form W-2 and Form 1099-R. Form MO-941. This form must be used to increase or decrease
Send Form W-2(s) and Form 1099-R(s) and Form MO W-3 to the any previously reported tax amounts. Attach a copy of the Form
Mis souri Department of Reve nue, P.O. Box 3330, Jefferson City, W-2C(s) to the amended Form MO-941 and Form W-3. If you have
MO 65105-3330 in convenient size packages. Each package must discovered an incorrect figure was indicated on the original Form
be identified with the name and account number of the employer, MO W-3; however, no changes need to be made to the amount
and the packages must be consecutively numbered. Your compact withholding: submit a new Form MO W-3 with the correct figures
disc(s) or flash drive(s) must contain an external label containing the and check W-3 Corrected on the top left corner.
tax year, Missouri I.D. Number, Business Name, and Return Address. Note: Do not send copies of W-2C(s), if no change in withholding
If you are submitting more than one (1), put a label on each, and tax liability.
number them according to the order they should be processed. If
you wish to password protect your compact disc or flash drive, label D. Combined Federal/State Filing (CF/SF) Program with the Internal
your item as “Password Protected” and the date the password was Revenue Service
sent to the Department, prior to mailing. The password must be Missouri does participate in the Combined Federal/State Filing (CF/
SF) Program which allows you to only file miscellaneous income
9

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to the Internal Revenue Service. Through the program, the Internal 2) Amounts and dates of all wage payments subject to Missouri
Revenue Service, Information Returns Branch (IRS/IRB) will forward withholding tax for all employees;
original and corrected information returns filed electronically to the 3) All Forms W-2, Forms 1099-R, state income tax withholding
Department free of charge for approved filers. Separate reporting to certificate (Form MO W-4), Certificates of Non-residence or
Missouri is not required. Allocation of Withholding Tax (Form W-4A), and Withholding
The information returns that may be filed under the Combined Affidavits for Missouri Residents (MO W-4C), provided to or
Federal/State Filing Program are: by any employee;
Form 1099-DIV Dividends and Distributions 4) Employer’s Missouri tax identification number;
Form 1099-G Certain Government Payments
5) Record of quarter-monthly, monthly, quarterly, and annual
Form 1099-INT Interest Income
returns filed including dates and amounts of payments;
Form 1099-MISC Miscellaneous Income
Form 1099-OID Original Issue Discount 6) Records that would assist the Department in auditing the
Form 1099-PATR Taxable Distributions Received From Cooperatives employer’s records.
Form 1099-R Distributions From Pensions, Annuities, Retirement All records should be kept for at least three years after the date the
Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and taxes to which they relate become due, or the date the taxes are
Form 5498 IRA Contribution Information paid, whichever is later.
However, to participate in this program you must receive written In addition to the records listed above, all records of the allocation
approval by the Internal Revenue Service. Once the approval letter of working days in the state of Missouri must be retained for all
has been received, notify the Department of your company’s partici- nonresident employees.
pation by submitting a copy of the approval letter by either mail;
Missouri Department of Revenue, Taxation Division, P.O. Box 3375, Other Important Telephone Numbers
Jefferson City, MO 65105-3375, fax (573) 522-6816 or e-mail to Individuals with speech or hearing impairments may use TTY (800)
withholding@dor.mo.gov. If you do not participate in the program, 735-2966 or fax (573) 522-1762.
you must file the information separately with the Missouri Depart- Electronic Filing Information .. .. .. .. .. .. .. .. .. .. (573) 751-8150
ment of Revenue. General Inquiry Line .. .. .. .. .. .. .. .. .. .. .. .. .. .. (573) 522-0967
For additional information regarding this program, please review the
Internal Revenue Service’s website www.irs.gov/taxtopics/tc804 Tax
Topic 804.
22. Closing a Withholding Account and Final Report
An employer must notify the Department to close its withholding
tax account. The Department will not automatically close the
account because it stops making payments and filing returns. An
employer should close its withholding account if any of the following
occur:
• It permanently stops doing business;
• It permanently stops having employees; or
• It has a major change in business, such as forming a partnership
or joining others to form a corporation.
To close the account, use the Final Report (Form 5633), Registra-
tion or Exemption Change Request (Form 126) Failure to notify the
Department to close the account will cause estimated billings to be
issued. If a Non-Filer Notice is received, the employer must report and
remit the actual amount withheld to the Department.
23. Records to be Kept by Employers
The following records must be retained:
1) Name, address, social security number, and period of
employment for all employees;

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Employer Withholding Tax Frequently Asked Questions
Q. What is the timely compensation deduction?
A. Employers who are not government agencies or political subdivisions may receive a deduction if their Employer’s Return
of Income Taxes Withheld (Form MO-941) is timely filed and timely paid. The timely compensation begins at 2 percent
and is reduced to 1 percent once the employer’s year-to-date withholding reaches $5,000. The amount of compensation
deduction is reduced to one-half percent once the year-to-date withholding reaches $10,000.
For example, if my employer withholding tax is $4,000 for the month of January, I will receive a 2 percent timely
compensation if timely filed and timely paid. If my February withholding tax is $4,000, (my year-to-date withholding
tax would be $8,000), I will receive a 2 percent compensation deduction for $1,000 and a 1 percent compensation
deduction for the remaining $3,000 of the February withholding tax if timely filed and timely paid.
Q. How do I file a corrected withholding tax return?
A. If you have overpaid or underpaid your withholding tax, file an Amended Form MO-941.
Q. How can I take a credit if I have an overpayment?
A. When you receive confirmation from the Department that an overpayment exists on your withholding account, you
may claim it on line three of your Form MO-941 return. You must submit form 4854 requesting the credit amount and
the period you would like the credit to be applied to.
Q. When do I need to send copies of my Form W-2(s) to the Department?
A. You must send your Form W-2(s) to the Department with Form MO W-3 on or before the last day of January if you are
required to file electronically and paper filers must file by the end of February. You may send copies of Form W-2(s)
to the Department if you have less than 250 Form W-2s. If you have 250 or more Form W-2s,visit our website at
https://dor.mo.gov/business/withhold/EFW2.php for electronic filing specifications.
Q. Can I submit my 4th quarter Form MO-941 electronically with my annual report.
A. No, Form MO-941 returns must be filed separately.

Checklist For Filing Form W-2s
• Form W-2s must be provided to the employee on or before January 31.
• If you have less than 250 Form W-2s, you may send copies or use the compact disc, flash drive, or electronic filing
options by the last day of February.
• If you have 250 or more Form W-2s, you must file Form W-2s electronically. Compact disc or flash drives are not
acceptable.
• You must enclose Form MO W-3 with your Form W-2s, your compact disc, or flash drive. Electronic filers must include
MO W-3 information in the RV record.
• Submit your electronic files on or before January 31.
• Submit paper Form MO W-3 and Form W-2s, your compact disc or flash drive to the Missouri Department of Revenue,
P.O. Box 3330, Jefferson City, Missouri 65105-3330 on or before the last day of February.

The Missouri Department of Revenue will accept compact discs or flash drives containing records for reporting wage
information. The employer must use the Specifications for Filing Forms W-2 Electronically (EFW2) format provided by the
Social Security Administration (SSA).

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of all state
agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.

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2024 Missouri Withholding Tax Formula

Step 1—Using Annual Amounts Step 2
(Refer to Federal Publication 15 for questions con cerning 1. Missouri Withholding Tax — Multiply the
gross taxable income.) employee’s Missouri taxable income by the
applicable annual payroll period rate. Begin at the
1. Gross Taxable Income — Determine the employ-
lowest rate and accumulate the total withholding
ee’s total wages for the payroll period. Multiply
amount for each rate. The result is the employee’s
this amount by the number of payroll periods you
annual Missouri withholding tax.
have in a year. The result is the employee’s annual
wage. (Multiply by: 260 if you pay daily, 52 if you 2. Missouri Withholding Tax Per Payroll Period —
pay weekly, 26 if you pay bi-weekly, 24 if you pay Divide the employee’s annual Missouri withholding
semi-monthly, or 12 if you pay monthly.) amount by: 260 if you pay daily, 52 if you pay weekly,
26 if you pay bi-weekly, 24 if you pay semi-monthly,
Note: If the employee has supplemental or overtime
12 if you pay monthly. The result is the employee’s
pay, see the withholding procedures outlined below.
Missouri withholding tax per pay period.
2. Filing Status - Standard Deduction (annual amounts)
Rounding on Missouri Withholding Reports. You must
Single: $14,600
round the amounts that you withhold from your employees
Married and Spouse Works: $14,600 to the nearest whole dollar.
Married Filing Separate: $14,600
Visit
Married and Spouse Does Not Work (this is
determined by the check box on Form MO W-4, Line https://mytax.mo.gov/rptp/portal/home/withholding-calculator
1, and is not a separate filing status): $29,200 to access our online withholding tax calculator.
Head of Household: $21,900
3. Missouri Taxable Income — Subtract the annual
Standard Deduction from the annual gross taxable income.
The result is the employee’s Missouri taxable income.

In the 2018 legislative session, House Bill 2540 was passed and amended Section 143.171, RSMo, related to
the federal tax deduction. Effective for tax year 2019, the federal income tax deduction taxpayers may claim
is prorated based on the taxpayer’s Missouri adjusted gross income. In an attempt to ease implementation of
the new withholding formula, the Department of Revenue chose to remove the federal tax deduction from the
withholding tax calculation. This change may result in a small increase to the amount withheld from employee’s
paychecks. Any withholding in excess of the tax owed will be refunded after the taxpayer files their individual
income tax return.

The Department of Revenue encourages all employees to review their W-4 and to make corresponding changes
based on their filing status. There are no longer allowances in the Missouri withholding tables. Employees can
no longer increase or decrease the amount withheld from their paychecks by claiming allowances that are not
consistent with their specific filing situation. If the employee needs additional amounts withheld, they should add
the additional amount on line 2 of the W-4.

Supplemental Pay Withholding
If the employee has supplemental or overtime pay, and the payment is included with normal wages, apply the
withholding formula to the total payment as if it was a regular payroll wage payment.

If the employee has supplemental or overtime pay and the overtime wages are paid separately from regular
wages, you may withhold based upon one of the following two methods.

• Withhold a flat percentage rate of 4.8 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.

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                                  Income Tax Withholding Percentage Tax
                                      Daily                                Weekly                   Bi-Weekly
Rates                                 Payroll                              Payroll                  Payroll
0.00%                               $  0.00  to  $  5.00            $  0.00  to  $  24.00         $  0.00  to  $  49.00
2.00%                                 5.01  to     10.00              24.01  to    49.00            49.01  to   98.00
2.50%                                 10.01  to    15.00              49.01  to    73.00            98.01  to   147.00
3.00%                                 15.01  to    20.00              73.01  to    98.00            147.01  to    196.00
3.50%                                 20.01  to    24.00              98.01  to    122.00           196.01  to    245.00
4.00%                                 24.01  to    29.00              122.01  to    147.00          245.01  to    294.00
4.50%                                 29.01  to    34.00              147.01  to    171.00          294.01  to    343.00
4.80%                                 34.01 and over                 171.01 and over                343.01 and over

                                      Semi-Monthly                   Monthly                        Annual
Rates                                 Payroll                              Payroll                   Payroll
0.00%                               $  0.00  to  $  53.00          $  0.00  to  $ 106.00     $      0.00  to    $1,273.00
2.00%                                  53.01  to    106.00           106.01  to    212.00      1,273.01  to   2,546.00
2.50%                                 106.01  to    159.00           212.01  to    318.00      2,546.01  to   3,819.00
3.00%                                 159.01  to    212.00           318.01  to    424.00      3,819.01  to   5,092.00
3.50%                                 212.01  to    265.00           424.01  to    530.00      5,092.01  to   6,365.00
4.00%                                 265.01  to    318.00           530.01  to    637.00      6,365.01  to   7,638.00
4.50%                                 318.01  to    371.00           637.01  to    743.00      7,638.01  to   8,911.00
4.80%                                 371.01 and over                743.01 and over                8,911.01 and over

Note: By agreement between the employee and the employer, the employee may designate additional withholding per pay period if he 
or she expects to owe more than the amount withheld.  Additional amount of withholding may be claimed on Line 2, of the Employer’s 
Withholding Certificate (Form MO W-4).

Missouri Withholding Formula Example                                 Income Tax Withholding Percentage Table 
                                                                                (Annual Payroll Period)
Employee is married (spouse works)
                                                             $ 1,273.00  x  0.0%  =  $  0.00  $   20,400.00
  Annual Gross Taxable Income  $35,000.00                      1,273.00  x  2.00  =    25.00    –  8,911.00
  Annual Standard                                              1,273.00  x  2.50  =    32.00  $    11,489.00 EXCESS
   Deduction       – 14,600.00                                 1,273.00  x  3.00  =    38.00    x   4.80%
                                                               1,273.00  x  3.50  =    45.00  $       551.47
  Missouri Taxable                                             1,273.00  x  4.00  =   51.00
   Income          20,400.00                                   1,273.00  x  4.50  =    57.00  $     551.47
                                                                                               +    248.00
                                                               8,911.00                248.00  $    799.47  Annual
                                                                                                             Missouri 
                                                                                                             Withholding

                                                                  799.47  ÷12 = $67.00   Monthly Missouri Withholding
                                                                                           (Rounded to the nearest  
                                                                                            whole dollar.)

                                                           Tips
•  Make employees aware of their option to change or update their Form MO W-4.
•  If employees have overtime pay, use the appropriate formula for supplemental pay withholding.
•   If the employee is married, but spouse does not work, apply the full standard deduction.
• In order to keep your account up to date and fully filed you will need to submit returns for each filing period, 
even if no tax was withheld. 

                                                           13

- 14 -

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Department Use Only
Form (MM/DD/YY)
MO-941 Employer’s Return of Income Taxes Withheld
Amended Return

Address Change - In the event your mailing address or primary business location changed, please
complete the Registration or Exemption Change Request (Form 126) and submit it with your return.
Filing Frequency
Missouri Tax Federal Employer Reporting Period
I.D. Number I.D. Number (MM/YY)
Business
Name

Address

City State

ZIP -

Final Return 1. Withholding this period .................................................................. 1 . 00
If this is your final return, enter the close date
below and check the reason for closing your
account. 2. Compensation deduction ............................................................... 2 . 00
Date Closed
(MM/DD/YY) 3. Existing credit(s) or overpayment(s) .............................................. 3 . 00

Out Of Business Sold Business 4. Balance due ................................................................................... 4 . 00

Filed under Professional Employer 5. Additions to tax (see instructions) .................................................. 5 . 00
Organization (PEO)
PEO Name ____________________ 6. Interest (see instructions) .............................................................. 6 . 00
______________________________
7. Total amount due (U. S. Funds only) or overpaid .......................... 7 . 00

Department Use Only . 00
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.

Signature Printed Name
Signature Date Signed
Title (MM/DD/YY)

Visit our website at mytax.mo.gov/rptp/portal/home/fileandpaybusinesstaxesonline to e-file this return.
E-filing provides a fast and secure way for you to transmit your return and any applicable payment to the Department of Revenue. All
transactions provide a confirmation number which you can keep for your records to verify that your filing has been received. E-filing
also eliminates the need to physically mail your return and payment.

See page 2 for instructions on completing Form MO-941.

Taxation Division E-mail: withholding@dor.mo.gov Form MO-941 (Revised 12-2023)
Mail to:
P.O. Box 999 Visit dor.mo.gov/taxation/business/tax-types/withholding/ for additional information.
Jefferson City, MO 65105-0999
Ever served on active duty in the United States Armed Forces?
Phone: (573) 751-7200 If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
Fax: (573) 522-6816 military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.

*14207010001*
14207010001
14

- 15 -

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Form
MO W-4 Employee’s Withholding Certificate
This certificate is for income tax withholding and child support enforcement purposes only. Type or print.
Full Name Social Security Number

Home Address (Number and Street or Rural Route) City or Town State ZIP Code

1. Filing Status: Check the appropriate filling status below.
r Single or Married Spouse Works or Married Filing Separate r Married (Spouse does not work)
r Head of Household

2. Additional withholding: If you expect to have a balance due (as a result of interest income, dividends, income from a
part-time job, etc.) on your tax return, you may request your employer to withhold an additional amount of tax from each
pay period. To calculate the amount needed, divide the amount of the expected tax by the number of pay periods in a
year. Enter the additional amount to be withheld each pay period on line 2..................................... 2
3. Reduced withholding: If you expect to receive a refund (as a result of itemized deductions, modifications or tax credits)
on your tax return, you may direct your employer to only withhold the amount indicated on line 3. Your employer
Employee will not use the standard calculations for withholding. If you designate an amount that is too low, it could result in you
being under withheld. To calculate the amount needed, divide the amount of your expected tax by the number of pay
periods in a year. Enter the amount to be withheld instead of the standard calculation. If no amount is indicated on
line 3, the standard calculations will be used............................................................. 3
4. Exempt Status: Select the appropriate reason you are claiming an exemption from withholding below and indicate
EXEMPT on line 4. ............................................................... ................. 4
r I am exempt because I had a right to a refund of all Missouri income tax withheld last year and expect to have no tax liability
this year. A new MO W-4 must be completed annually if you wish to continue the exemption.
r I am exempt because I meet the conditions set forth under the Servicemember Civil Relief Act, as amended by the
Military Spouses Residency Relief Act and have no Missouri tax liability.
r I am exempt because my income is earned as a member of any active duty component of the Armed Forces of the
United States and I am eligible for the military income deduction.

Under penalties of perjury, I certify that the information provided on this form is true and accurate.
Employee’s Signature (Form is not valid unless you sign it) Date (MM/DD/YYYY)
Signature __ __ / __ __ / __ __ __ __
Employer’s Name Employer’s Address

City State ZIP Code

Employer Date Services for Pay First Performed by Employee (MM/DD/YYYY) Federal Employer I.D. Number Missouri Tax Identification Number
__ __ / __ __ / __ __ __ __ | | | | | | | | | | | | | | |
Notice to Employer:
Within 20 days of hiring a new employee, a copy of the Employee’s Withholding Certificate (Form MO W-4) must be submitted by one of the following methods:
• Email: withholding@dor.mo.gov
• Fax: 877-573-6172
• Mail to: Missouri Department of Revenue
P.O. BOX 3340
Jefferson City, MO 65105-3340
Please visit dss.mo.gov/child-support/employers/new-hire-reporting.htm for additional information regarding new hire reporting.
Notice to Employee:
Return completed form to your Employer. Consider completing a new Form MO W-4 each year and when your personal or financial situation changes. Visit our online
withholding calculator mytax.mo.gov/rptp/portal/home/withholding-calculator.
Items to Remember:
• Employees must complete a new form if their filing status changes or to adjust the amount of withholding.
• If you are claiming an “Exempt” status due to the Military Spouses Residency Relief Act you must provide one of the following to your employer: Leave and Earnings
Statement of the non-resident military servicemember, Form W-2 issued to the nonresident military servicemember, a military identification card, or specific military
orders received by the servicemember. You must also provide verification of residency such as a copy of your state income tax return filed in your state of residence,
a property tax receipt from the state of residence, a current drivers license, vehicle registration or voter ID card. For additional assistance in regard to Military, visit the
department’s website dor.mo.gov/military/.
• Additional information can be found at mo.gov/business/withhold/.
Mail to: Taxation Division Ever served on active duty in the United States Armed Forces? Form MO W-4 (Revised 12-2023)
P.O. Box 3340 If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
Jefferson City, MO 65105-3340 military individuals. A list of all state agency resources and benefits can be found at
Phone: (573) 522-0967 veteranbenefits.mo.gov/state-benefits/.
Fax: 877-573-6172
15

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is DAILY:                                                          Updated: 11/14/2023
The wages are:           And the filing Status is: 
                         Single
                         or                                                       Married Filing Combined - 
                         Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                         or
                         Married Filing Separate
At Least But Less Than
         081             0                                      0                 0
81             84        1                                      0                 0
84             87        1                                      0                 0
87             90        1                                      0                 0
90             93        1                                      0                 0
93             96        1                                      0                 0
96             99        1                                      0                 0
99             102       1                                      0                 0
102            105       2                                      0                 0
105            108       2                                      0                 0
108            111       2                                      1                 0
111            114       2                                      1                 0
114            117       2                                      1                 0
117            120       2                                      1                 0
120            123       2                                      1                 0
123            126       3                                      1                 0
126            129       3                                      1                 0
129            132       3                                      2                 0
132            135       3                                      2                 0
135            138       3                                      2                 1
138            141       3                                      2                 1
141            144       3                                      2                 1
144            147       4                                      2                 1
147            150       4                                      2                 1
150            153       4                                      3                 1
153            156       4                                      3                 1
156            159       4                                      3                 1
159            162       4                                      3                 2
162            165       4                                      3                 2
165            168       5                                      3                 2
168            171       5                                      3                 2
171            174       5                                      4                 2
174            177       5                                      4                 2
177            180       5                                      4                 2
180            183       5                                      4                 3
183            186       5                                      4                 3
186            189       6                                      4                 3
189            192       6                                      4                 3
192            195       6                                      5                 3
195            198       6                                      5                 3
198            201       6                                      5                 3
201            204       6                                      5                 4
204            207       6                                      5                 4
207            210       7                                      5                 4
210            213       7                                      5                 4
213            216       7                                      6                 4
216            219       7                                      6                 4
219            222       7                                      6                 5
222            225       7                                      6                 5
225            228       7                                      6                 5
228            231       8                                      6                 5
231            234       8                                      6                 5
234            237       8                                      7                 5
237            240       8                                      7                 5
240            243       8                                      7                 6
243            246       8                                      7                 6
246            249       8                                      7                 6
249            252       9                                      7                 6
252            255       9                                      7                 6
255            258       9                                      8                 6

- 17 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is DAILY:                                                          Updated: 11/14/2023
The wages are:           And the filing Status is: 
                         Single
                         or                                                       Married Filing Combined - 
                         Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                         or
                         Married Filing Separate
At Least But Less Than
258            261       9                                      8                 6
261            264       9                                      8                 7
264            267       9                                      8                 7
267            270       10                                     8                 7
270            273       10                                     8                 7
273            276       10                                     8                 7
276            279       10                                     9                 7
279            282       10                                     9                 7
282            285       10                                     9                 8
285            288       10                                     9                 8
288            291       11                                     9                 8
291            294       11                                     9                 8
294            297       11                                     9                 8
297            300       11                                     10                8
300            303       11                                     10                8
303            306       11                                     10                9
306            309       11                                     10                9
309            312       12                                     10                9
312            315       12                                     10                9
315            318       12                                     10                9
318            321       12                                     11                9
321            324       12                                     11                9
324            327       12                                     11                10
327            330       12                                     11                10
330            333       13                                     11                10
333            336       13                                     11                10
336            339       13                                     11                10
339            342       13                                     12                10
342            345       13                                     12                10
345            348       13                                     12                11
348            351       13                                     12                11
351            354       14                                     12                11
354            357       14                                     12                11
357            360       14                                     12                11
360            363       14                                     13                11
363            366       14                                     13                11
366            369       14                                     13                12
369            372       14                                     13                12
372            375       15                                     13                12
375            378       15                                     13                12
378            381       15                                     13                12
381            384       15                                     14                12
384            387       15                                     14                12
387            390       15                                     14                13
390            393       15                                     14                13
393            396       16                                     14                13
396            399       16                                     14                13
399            402       16                                     14                13
402            405       16                                     15                13
405            408       16                                     15                13
408            411       16                                     15                14
411            414       16                                     15                14
414            417       17                                     15                14
417            420       17                                     15                14
420            423       17                                     15                14
423            426       17                                     16                14
                         4.80 PERCENT OF THE EXCESS OVER 426 PLUS
         426 AND OVER    17                                     16                14

- 18 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is WEEKLY:                                                             Updated: 11/14/2023
The wages are:               And the filing Status is: 
                             Single
                                                       or                             Married Filing Combined - 
                             Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                                                       or
At Least       But Less Than Married Filing Separate
         0     330                                     0            0                 0
330            340                                     1            0                 0
340            350                                     1            0                 0
350            360                                     1            0                 0
360            370                                     1            0                 0
370            380                                     2            0                 0
380            390                                     2            0                 0
390            400                                     2            0                 0
400            410                                     3            0                 0
410            420                                     3            0                 0
420            430                                     4            0                 0
430            440                                     4            0                 0
440            450                                     4            0                 0
450            460                                     5            0                 0
460            470                                     5            0                 0
470            480                                     6            1                 0
480            490                                     6            1                 0
490            500                                     7            1                 0
500            510                                     7            1                 0
510            520                                     8            2                 0
520            530                                     8            2                 0
530            540                                     9            2                 0
540            550                                     9            3                 0
550            560                                     10           3                 0
560            570                                     10           4                 0
570            580                                     11           4                 0
580            590                                     11           4                 0
590            600                                     12           5                 0
600            610                                     12           5                 0
610            620                                     13           6                 1
620            630                                     13           6                 1
630            640                                     14           7                 1
640            650                                     14           7                 1
650            660                                     15           8                 2
660            670                                     15           8                 2
670            680                                     15           9                 2
680            690                                     16           9                 3
690            700                                     16           10                3
700            710                                     17           10                4
710            720                                     17           11                4
720            730                                     18           11                4
730            740                                     18           12                5
740            750                                     19           12                5
750            760                                     19           13                6
760            770                                     20           13                6
770            780                                     20           14                7
780            790                                     21           14                7
790            800                                     21           14                8
800            810                                     22           15                8
810            820                                     22           15                9
820            830                                     23           16                9
830            840                                     23           16                10
840            850                                     24           17                10
850            860                                     24           17                11
860            870                                     25           18                11
870            880                                     25           18                12
880            890                                     26           19                12
890            900                                     26           19                13
900            910                                     27           20                13
910            920                                     27           20                14

- 19 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is WEEKLY:                                                             Updated: 11/14/2023
The wages are:               And the filing Status is: 
                             Single
                                                       or                             Married Filing Combined - 
                             Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                                                       or
 At Least      But Less Than Married Filing Separate
 920           930                                     27           21                14
 930           940                                     28           21                14
 940           950                                     28           22                15
 950           960                                     29           22                15
 960           970                                     29           23                16
 970           980                                     30           23                16
 980           990                                     30           24                17
 990           1000                                    31           24                17
 1000          1010                                    31           25                18
 1010          1020                                    32           25                18
 1020          1030                                    32           26                19
 1030          1040                                    33           26                19
 1040          1050                                    33           26                20
 1050          1060                                    34           27                20
 1060          1070                                    34           27                21
 1070          1080                                    35           28                21
 1080          1090                                    35           28                22
 1090          1100                                    36           29                22
 1100          1110                                    36           29                23
 1110          1120                                    37           30                23
 1120          1130                                    37           30                24
 1130          1140                                    38           31                24
 1140          1150                                    38           31                25
 1150          1160                                    39           32                25
 1160          1170                                    39           32                26
 1170          1180                                    39           33                26
 1180          1190                                    40           33                26
 1190          1200                                    40           34                27
 1200          1210                                    41           34                27
 1210          1220                                    41           35                28
 1220          1230                                    42           35                28
 1230          1240                                    42           36                29
 1240          1250                                    43           36                29
 1250          1260                                    43           37                30
 1260          1270                                    44           37                30
 1270          1280                                    44           38                31
 1280          1290                                    45           38                31
 1290          1300                                    45           38                32
 1300          1310                                    46           39                32
 1310          1320                                    46           39                33
 1320          1330                                    47           40                33
 1330          1340                                    47           40                34
 1340          1350                                    48           41                34
 1350          1360                                    48           41                35
 1360          1370                                    49           42                35
 1370          1380                                    49           42                36
 1380          1390                                    50           43                36
 1390          1400                                    50           43                37
 1400          1410                                    51           44                37
 1410          1420                                    51           44                38
 1420          1430                                    51           45                38
 1430          1440                                    52           45                38
 1440          1450                                    52           46                39
 1450          1460                                    53           46                39
 1460          1470                                    53           47                40
 1470          1480                                    54           47                40
                             4.80 PERCENT OF THE EXCESS OVER 1,480 PLUS
          1,480 AND OVER                               54           47                41

- 20 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is BI-WEEKLY:                                                    Updated: 11/14/2023
The wages are: And the filing Status is: 
                             Single
                             or                                                 Married Filing Combined - 
                       Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                             or
At Least But Less Than       Married Filing Separate
         0     640           0                                0                 0
640            655           1                                0                 0
655            670           1                                0                 0
670            685           1                                0                 0
685            700           2                                0                 0
700            715           2                                0                 0
715            730           3                                0                 0
730            745           3                                0                 0
745            760           4                                0                 0
760            775           4                                0                 0
775            790           5                                0                 0
790            805           5                                0                 0
805            820           6                                0                 0
820            835           6                                0                 0
835            850           7                                0                 0
850            865           7                                0                 0
865            880           8                                0                 0
880            895           9                                0                 0
895            910           9                                0                 0
910            925           10                               1                 0
925            940           11                               1                 0
940            955           12                               1                 0
955            970           12                               2                 0
970            985           13                               2                 0
985            1,000         14                               2                 0
1,000          1,015         14                               3                 0
1,015          1,030         15                               3                 0
1,030          1,045         16                               4                 0
1,045          1,060         17                               4                 0
1,060          1,075         17                               5                 0
1,075          1,090         18                               5                 0
1,090          1,105         19                               6                 0
1,105          1,120         20                               6                 0
1,120          1,135         20                               7                 0
1,135          1,150         21                               8                 0
1,150          1,165         22                               8                 0
1,165          1,180         22                               9                 0
1,180          1,195         23                               10                0
1,195          1,210         24                               10                1
1,210          1,225         25                               11                1
1,225          1,240         25                               12                1
1,240          1,255         26                               13                2
1,255          1,270         27                               13                2
1,270          1,285         27                               14                2
1,285          1,300         28                               15                3
1,300          1,315         29                               15                3
1,315          1,330         30                               16                4
1,330          1,345         30                               17                4
1,345          1,360         31                               18                5
1,360          1,375         32                               18                5
1,375          1,390         32                               19                6
1,390          1,405         33                               20                7
1,405          1,420         34                               20                7
1,420          1,435         35                               21                8
1,435          1,450         35                               22                9
1,450          1,465         36                               23                9
1,465          1,480         37                               23                10
1,480          1,495         38                               24                11
1,495          1,510         38                               25                11
1,510          1,525         39                               25                12

- 21 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is BI-WEEKLY:                                                     Updated: 11/14/2023
The wages are: And the filing Status is: 
                             Single
                             or                                                  Married Filing Combined - 
                        Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                             or
 At Least But Less Than      Married Filing Separate
 1,525         1,540         40                                26                13
 1,540         1,555         40                                27                13
 1,555         1,570         41                                28                14
 1,570         1,585         42                                28                15
 1,585         1,600         43                                29                16
 1,600         1,615         43                                30                16
 1,615         1,630         44                                31                17
 1,630         1,645         45                                31                18
 1,645         1,660         45                                32                18
 1,660         1,675         46                                33                19
 1,675         1,690         47                                33                20
 1,690         1,705         48                                34                21
 1,705         1,720         48                                35                21
 1,720         1,735         49                                36                22
 1,735         1,750         50                                36                23
 1,750         1,765         50                                37                24
 1,765         1,780         51                                38                24
 1,780         1,795         52                                38                25
 1,795         1,810         53                                39                26
 1,810         1,825         53                                40                26
 1,825         1,840         54                                41                27
 1,840         1,855         55                                41                28
 1,855         1,870         56                                42                29
 1,870         1,885         56                                43                29
 1,885         1,900         57                                43                30
 1,900         1,915         58                                44                31
 1,915         1,930         58                                45                31
 1,930         1,945         59                                46                32
 1,945         1,960         60                                46                33
 1,960         1,975         61                                47                34
 1,975         1,990         61                                48                34
 1,990         2,005         62                                49                35
 2,005         2,020         63                                49                36
 2,020         2,035         63                                50                36
 2,035         2,050         64                                51                37
 2,050         2,065         65                                51                38
 2,065         2,080         66                                52                39
 2,080         2,095         66                                53                39
 2,095         2,110         67                                54                40
 2,110         2,125         68                                54                41
 2,125         2,140         68                                55                42
 2,140         2,155         69                                56                42
 2,155         2,170         70                                56                43
 2,170         2,185         71                                57                44
 2,185         2,200         71                                58                44
 2,200         2,215         72                                59                45
 2,215         2,230         73                                59                46
 2,230         2,245         74                                60                47
 2,245         2,260         74                                61                47
 2,260         2,275         75                                61                48
 2,275         2,290         76                                62                49
 2,290         2,305         76                                63                49
 2,305         2,320         77                                64                50
 2,320         2,335         78                                64                51
 2,335         2,350         79                                65                52
 2,350         2,365         79                                66                52
 2,365         2,380         80                                67                53
 2,380         2,395         81                                67                54
 2,395         2,410         81                                68                54
 2,410         2,425         82                                69                55
 2,425         2,440         83                                69                56
 2,440         2,455         84                                70                57
 2,455         2,470         84                                71                57
                             4.80 PERCENT OF THE EXCESS OVER 2,470 PLUS
 2,470 AND OVER              85                                71                58

- 22 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is SEMI-MONTHLY:                                                 Updated: 11/14/2023
The wages are: And the filing Status is: 
                                Single
                                or                                              Married Filing Combined - 
                       Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                                or
At Least But Less Than Married Filing Separate
         0     685              0                             0                 0
685            700              1                             0                 0
700            715              1                             0                 0
715            730              1                             0                 0
730            745              2                             0                 0
745            760              2                             0                 0
760            775              2                             0                 0
775            790              3                             0                 0
790            805              3                             0                 0
805            820              4                             0                 0
820            835              4                             0                 0
835            850              5                             0                 0
850            865              5                             0                 0
865            880              6                             0                 0
880            895              6                             0                 0
895            910              7                             0                 0
910            925              8                             0                 0
925            940              8                             0                 0
940            955              9                             0                 0
955            970              10                            0                 0
970            985              10                            0                 0
985            1,000            11                            1                 0
1,000          1,015            12                            1                 0
1,015          1,030            12                            1                 0
1,030          1,045            13                            2                 0
1,045          1,060            14                            2                 0
1,060          1,075            15                            2                 0
1,075          1,090            15                            3                 0
1,090          1,105            16                            3                 0
1,105          1,120            17                            4                 0
1,120          1,135            17                            4                 0
1,135          1,150            18                            5                 0
1,150          1,165            19                            5                 0
1,165          1,180            20                            6                 0
1,180          1,195            20                            6                 0
1,195          1,210            21                            7                 0
1,210          1,225            22                            7                 0
1,225          1,240            22                            8                 0
1,240          1,255            23                            9                 0
1,255          1,270            24                            9                 0
1,270          1,285            25                            10                0
1,285          1,300            25                            11                0
1,300          1,315            26                            11                1
1,315          1,330            27                            12                1
1,330          1,345            28                            13                1
1,345          1,360            28                            14                2
1,360          1,375            29                            14                2
1,375          1,390            30                            15                3
1,390          1,405            30                            16                3
1,405          1,420            31                            17                3
1,420          1,435            32                            17                4
1,435          1,450            33                            18                4
1,450          1,465            33                            19                5
1,465          1,480            34                            19                5
1,480          1,495            35                            20                6
1,495          1,510            35                            21                7
1,510          1,525            36                            22                7
1,525          1,540            37                            22                8
1,540          1,555            38                            23                9
1,555          1,570            38                            24                9

- 23 -

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               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is SEMI-MONTHLY:                                                  Updated: 11/14/2023
The wages are: And the filing Status is: 
                                Single
                                or                                               Married Filing Combined - 
                        Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                                or
 At Least But Less Than Married Filing Separate
 1,570         1,585            39                             24                10
 1,585         1,600            40                             25                11
 1,600         1,615            40                             26                11
 1,615         1,630            41                             27                12
 1,630         1,645            42                             27                13
 1,645         1,660            43                             28                13
 1,660         1,675            43                             29                14
 1,675         1,690            44                             29                15
 1,690         1,705            45                             30                16
 1,705         1,720            46                             31                16
 1,720         1,735            46                             32                17
 1,735         1,750            47                             32                18
 1,750         1,765            48                             33                18
 1,765         1,780            48                             34                19
 1,780         1,795            49                             35                20
 1,795         1,810            50                             35                21
 1,810         1,825            51                             36                21
 1,825         1,840            51                             37                22
 1,840         1,855            52                             37                23
 1,855         1,870            53                             38                24
 1,870         1,885            53                             39                24
 1,885         1,900            54                             40                25
 1,900         1,915            55                             40                26
 1,915         1,930            56                             41                26
 1,930         1,945            56                             42                27
 1,945         1,960            57                             42                28
 1,960         1,975            58                             43                29
 1,975         1,990            58                             44                29
 1,990         2,005            59                             45                30
 2,005         2,020            60                             45                31
 2,020         2,035            61                             46                31
 2,035         2,050            61                             47                32
 2,050         2,065            62                             47                33
 2,065         2,080            63                             48                34
 2,080         2,095            64                             49                34
 2,095         2,110            64                             50                35
 2,110         2,125            65                             50                36
 2,125         2,140            66                             51                36
 2,140         2,155            66                             52                37
 2,155         2,170            67                             53                38
 2,170         2,185            68                             53                39
 2,185         2,200            69                             54                39
 2,200         2,215            69                             55                40
 2,215         2,230            70                             55                41
 2,230         2,245            71                             56                42
 2,245         2,260            71                             57                42
 2,260         2,275            72                             58                43
 2,275         2,290            73                             58                44
 2,290         2,305            74                             59                44
 2,305         2,320            74                             60                45
 2,320         2,335            75                             60                46
 2,335         2,350            76                             61                47
 2,350         2,365            76                             62                47
 2,365         2,380            77                             63                48
 2,380         2,395            78                             63                49
 2,395         2,410            79                             64                49
 2,410         2,425            79                             65                50
 2,425         2,440            80                             65                51
 2,440         2,455            81                             66                52
 2,455         2,470            82                             67                52
 2,470         2,485            82                             68                53
 2,485         2,500            83                             68                54
 2,500         2,515            84                             69                54
                                4.80 PERCENT OF THE EXCESS OVER 2,515 PLUS
 2,515 AND OVER                 84                             69                55

- 24 -

Enlarge image

               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is MONTHLY:                                                      Updated: 11/14/2023
The wages are: And the filing Status is: 
                           Single
                           or                                                   Married Filing Combined - 
                       Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                           or
At Least But Less Than     Married Filing Separate
         0     1,350       0                                  0                 0
1,350          1,380       1                                  0                 0
1,380          1,410       1                                  0                 0
1,410          1,440       2                                  0                 0
1,440          1,470       3                                  0                 0
1,470          1,500       3                                  0                 0
1,500          1,530       4                                  0                 0
1,530          1,560       5                                  0                 0
1,560          1,590       6                                  0                 0
1,590          1,620       7                                  0                 0
1,620          1,650       8                                  0                 0
1,650          1,680       9                                  0                 0
1,680          1,710       10                                 0                 0
1,710          1,740       11                                 0                 0
1,740          1,770       12                                 0                 0
1,770          1,800       13                                 0                 0
1,800          1,830       14                                 0                 0
1,830          1,860       16                                 0                 0
1,860          1,890       17                                 0                 0
1,890          1,920       18                                 0                 0
1,920          1,950       20                                 0                 0
1,950          1,980       21                                 1                 0
1,980          2,010       22                                 1                 0
2,010          2,040       24                                 2                 0
2,040          2,070       25                                 3                 0
2,070          2,100       27                                 3                 0
2,100          2,130       28                                 4                 0
2,130          2,160       30                                 5                 0
2,160          2,190       31                                 6                 0
2,190          2,220       32                                 7                 0
2,220          2,250       34                                 8                 0
2,250          2,280       35                                 8                 0
2,280          2,310       37                                 10                0
2,310          2,340       38                                 11                0
2,340          2,370       40                                 12                0
2,370          2,400       41                                 13                0
2,400          2,430       43                                 14                0
2,430          2,460       44                                 15                0
2,460          2,490       45                                 17                0
2,490          2,520       47                                 18                0
2,520          2,550       48                                 19                0
2,550          2,580       50                                 21                1
2,580          2,610       51                                 22                1
2,610          2,640       53                                 23                2
2,640          2,670       54                                 25                2
2,670          2,700       56                                 26                3
2,700          2,730       57                                 28                4
2,730          2,760       58                                 29                5
2,760          2,790       60                                 31                5
2,790          2,820       61                                 32                6
2,820          2,850       63                                 34                7
2,850          2,880       64                                 35                8
2,880          2,910       66                                 36                9
2,910          2,940       67                                 38                10
2,940          2,970       68                                 39                11
2,970          3,000       70                                 41                13
3,000          3,030       71                                 42                14
3,030          3,060       73                                 44                15
3,060          3,090       74                                 45                16
3,090          3,120       76                                 46                17

- 25 -

Enlarge image

               2024 MISSOURI INCOME TAX WITHHOLDING TABLE
If the payroll is MONTHLY:                                                       Updated: 11/14/2023
The wages are: And the filing Status is: 
                           Single
                           or                                                    Married Filing Combined - 
                        Married Filing Combined - Spouse Works Head of Household Spouse Doesn't Work
                           or
 At Least But Less Than    Married Filing Separate
 3,120         3,150       77                                  48                19
 3,150         3,180       79                                  49                20
 3,180         3,210       80                                  51                22
 3,210         3,240       81                                  52                23
 3,240         3,270       83                                  54                24
 3,270         3,300       84                                  55                26
 3,300         3,330       86                                  57                27
 3,330         3,360       87                                  58                29
 3,360         3,390       89                                  59                30
 3,390         3,420       90                                  61                32
 3,420         3,450       92                                  62                33
 3,450         3,480       93                                  64                35
 3,480         3,510       94                                  65                36
 3,510         3,540       96                                  67                37
 3,540         3,570       97                                  68                39
 3,570         3,600       99                                  70                40
 3,600         3,630       100                                 71                42
 3,630         3,660       102                                 72                43
 3,660         3,690       103                                 74                45
 3,690         3,720       104                                 75                46
 3,720         3,750       106                                 77                48
 3,750         3,780       107                                 78                49
 3,780         3,810       109                                 80                50
 3,810         3,840       110                                 81                52
 3,840         3,870       112                                 82                53
 3,870         3,900       113                                 84                55
 3,900         3,930       115                                 85                56
 3,930         3,960       116                                 87                58
 3,960         3,990       117                                 88                59
 3,990         4,020       119                                 90                60
 4,020         4,050       120                                 91                62
 4,050         4,080       122                                 93                63
 4,080         4,110       123                                 94                65
 4,110         4,140       125                                 95                66
 4,140         4,170       126                                 97                68
 4,170         4,200       128                                 98                69
 4,200         4,230       129                                 100               71
 4,230         4,260       130                                 101               72
 4,260         4,290       132                                 103               73
 4,290         4,320       133                                 104               75
 4,320         4,350       135                                 106               76
 4,350         4,380       136                                 107               78
 4,380         4,410       138                                 108               79
 4,410         4,440       139                                 110               81
 4,440         4,470       140                                 111               82
 4,470         4,500       142                                 113               84
 4,500         4,530       143                                 114               85
 4,530         4,560       145                                 116               86
 4,560         4,590       146                                 117               88
 4,590         4,620       148                                 118               89
 4,620         4,650       149                                 120               91
 4,650         4,680       151                                 121               92
 4,680         4,710       152                                 123               94
 4,710         4,740       153                                 124               95
 4,740         4,770       155                                 126               96
                           4.8 PERCENT OF THE EXCESS OVER 4,770 PLUS
 4,770 AND OVER            156                                 126               97

- 26 -

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