Missouri Releases Employer’s Tax Guide: Moves Up Due Date

December 14, 2017 Adam Rivera

Missouri has released its 2017 Employer’s Tax Guide. There are a number of changes from the previous revision:

  • Effective January 1, 2018 for tax year 2017, Section 143.591, RSMo requires employers with 250 or more employees to submit the Transmittal of Tax Statements (Form MO W‑3) and accompanying Form W‑2’s and Form 1099-Rs electronically
    • The file must follow the Social Security Administration’s EFW2 format along with Missouri modifications
    • The file must be submitted by January 31, 2018
  • W-2 Specification Changes
    • RS and RE Record
      • There are numerous additions and changes to the RS and RE Record; please see the guide itself for specific details
  • Added Notes
    • 4^th^ quarter Form MO-941 cannot be filed electronically with the filer’s annual report
    • Electronic filers must include MO-W-3 in the RS record
  • Interest rate for 2017 is 4% (previously 3%) 

To view the 2017 Employer’s Tax Guide, please click here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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