Frequently Asked Questions
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Tax Information
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Information at Source Reporting Requirements
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What are Missouri's requirements for the reporting of miscellaneous income?
All individuals, businesses and corporations who are required to make a federal
at source information report must file an annual statement of payments made to non-residents,
regardless of the manner or form in which payment is made:
Missouri does participate in the combined federal/state reporting of information program.
Annual statements will not be required of any individual, business or corporation making those payments to Missouri residents.
- to a nonresident of rents, royalties, commissions, prizes, awards or other forms of compensation;
- of other forms of fixed or determinable gains, profits; or
- of income with an annual combined worth of one thousand two hundred dollars ($1,200) or more from a Missouri source, which is not subject to withholding and not a part of an information report of S corporations or partnerships.
Missouri does participate in the combined federal/state reporting of information program.
Annual statements will not be required of any individual, business or corporation making those payments to Missouri residents.
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What form of statement is used to report miscellaneous income?
Use Missouri
Form 99 MISC
, which is comparable to federal Form 1099 MISC.
Copy 1 must be filed with
Form 96
, Annual Summary and Transmittal of Information
Return, to the Department of Revenue. Copy 2 must be provided to the recipient.
Copy 3 is the payer's copy and is optional. A copy of federal Form 1099 MISC
may be used as a substitute for Missouri Form 99 MISC, if copies are clearly marked:
Copy 1 Missouri copy and Copy 2 information supplied to the Missouri Department
of Revenue.
, which is comparable to federal Form 1099 MISC.
Copy 1 must be filed with
Form 96
, Annual Summary and Transmittal of Information
Return, to the Department of Revenue. Copy 2 must be provided to the recipient.
Copy 3 is the payer's copy and is optional. A copy of federal Form 1099 MISC
may be used as a substitute for Missouri Form 99 MISC, if copies are clearly marked:
Copy 1 Missouri copy and Copy 2 information supplied to the Missouri Department
of Revenue.
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What is the due date of Form 99 MISC?
Information statements shall be filed with the Department of Revenue on or before
February 28 of each year for the previous calendar year, except where extension
of time to file has been approved by the director or by the Internal Revenue Service,
and a copy provided to recipients by January 31.
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Where do I send Form 99 MISC?
To the Missouri Department of Revenue, Customer Services Division, P.O. Box
2200, Jefferson City, MO. 65105-2200.
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Is there a penalty for failure to file these statements?
In each case of failure to file a copy of the statement required, (determined with
regard to any extension of time to file) unless it is shown that the failure is
due to reasonable cause and not willful neglect, there shall be paid upon notice
and demand by the director of revenue, and in the same manner as tax, by the person
failing to file, a penalty of two dollars ($2.00) for each statement not so filed
but the total amount imposed on the delinquent person for all failures during any
calendar year shall not exceed one thousand dollars ($1,000).