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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 6 percent for calendar year 2023,
COMPENSATION PERCENTAGE YEAR-TO-DATE TOTAL JANUARY–DECEMBER (.0001644 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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