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Depositing and Reporting Withheld Taxes: Missouri

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Authors: Alan L. Rupe and Aaron Sauerwein, Kutak Rock LLP


  • Four different income tax deposit and filing frequencies apply in Missouri: quarter-monthly, monthly, quarterly, and annually. An employer's status depends on how much it withheld during certain time periods. See Deposit and Filing Requirements.
  • An employer may use the paper forms provided in its voucher booklet to file its returns, or it may file returns electronically using various options available on the Department of Revenue's website. Employers must file a return even if there is no payroll for the reporting period or the employer did not withhold any tax. See Forms.
  • Certain Missouri employers must file Forms W-2, Wage and Tax Statement, electronically along with a transmittal form. An annual reconciliation return must also be filed. See Annual Reconciliation Forms and Filing Requirements; Form W-2 Filing Requirements.
  • Penalties apply to Missouri employers that do not timely file withholding tax returns and/or do not make payments when required. See Penalties.