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Missouri

Describes the annual filing requirements, due dates, filing methods, and correction procedures for Missouri state 1099 and W-2 forms.

State annual filings

Form
Filing Requirements
Corrections
1099-LTC
1099-SA
1099-S
W-2G
Direct filing is required of forms that have state withholding.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-B
1099-DIV
1099-G
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-R
5498
Direct filing required forms that have state withholding.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-DA
Direct filing for forms that meet the federal threshold and report income more than $1,200.
Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required.
1099-K
Direct filing required forms that have state withholding.
N/A
W-2
Direct filing is required of all W-2s that have dollars to report where the taxable state is Missouri.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
Filing Due Date
Last day of January (W-2), Last day of February (1099)
Filing Method
Electronic upload
Filing Format
IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filings
CFS Participant
Yes
Supporting Documentation
Additional Information
File Missouri transmittal Form MO W-3 on paper with the filing submissions.
1099-DA forms are submitted on paper.
Send Filings To
Missouri Department of Revenue
PO Box 3330
Jefferson City, MO 65105 3330