Missouri Revises W-4P and 1099 Handbook

January 10, 2019 Tom Hospod

The Missouri Taxation Division has published a revised W-4P, Withholding Certificate for Pension or Annuity Statements, as well as its 2018 Employer Reporting of 1099 Instructions and Specifications Handbook.

The only change to the W-4P was the web address for the calculator used to determine the withholding amount: http://dort.mo.gov/tax/calculators/withhold/

The following changes have been made to the 1099 specifications:

  • The State Summary “K” Record previously had a modified record layout description. It now follows IRS Publication 1220.
  • Failure to include the “T” Record will result in the file not being processed.
  • Any name for the electronic file is now acceptable.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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