States / Missouri

Missouri

Last checked Oct 22, 2026

Missouri practitioners use four main state logins for tax and payroll work: MyTax Missouri (Department of Revenue), UInteract (unemployment tax and claims), the Secretary of State's online business filing system, and the Department of Social Services new hire site. Two vendors carry most of it. Revenue Solutions, Inc. (RSI) built the Department of Revenue's integrated tax system on its Revenue Premier product under a February 2012 contract RSI valued at about $75 million; the last release went live in August 2020, and the state has paid RSI $114.5 million through fiscal 2026, now under single feasible source support contracts. Tata built UInteract under a $27.2 million contract awarded in December 2012; it went live in November 2016, about a year after the November 2015 date an early amendment had set, and the state has paid Tata $85.1 million on UInteract contracts through fiscal 2026, most recently under a competitive contract Tata won in May 2026. Missouri has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Mike Kehoe
    • Director of Revenue: Trish Vincent Missouri Department of Revenue
    • Director, Department of Labor and Industrial Relations: Anna S. Hui Missouri Department of Labor and Industrial Relations
    • Director, Department of Social Services: Jessica Bax Family Support Division, Missouri Department of Social Services
  • Secretary of State: Denny Hoskins Missouri Secretary of State

Employer account numbers

Checked Oct 24, 2026.

Two agencies issue Missouri employer numbers: the Department of Revenue (withholding, the 8-digit Missouri Tax I.D. Number, filed in MyTax Missouri) and the Department of Labor and Industrial Relations, Division of Employment Security (unemployment insurance, a 10-digit employer account number, filed in UInteract). No state paid family leave or disability insurance program with its own employer account was found on the agency pages read.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Missouri Department of Labor and Industrial Relations, Division of Employment Security (DES)

Missouri's taxable wage base drops to $8,500 for 2027, from $9,000 in 2026, under a trust fund trigger that moves it up $1,000 or down $500 a year within $7,000 to $13,000. The new employer rate is 2.376% for both 2026 and 2027 (1.00% for 501(c)(3) nonprofits), including the contribution rate adjustment; experience rates range from 0.0% to 6.0% before surcharges and adjustments. DES expects no federal interest assessment for 2027.

Taxable wage base

2027: $8,500
2026: $9,000
Set by a trust fund trigger (Section 288.036(2) RSMo, as DES describes it): the base can rise $1,000 or fall $500 a year depending on the average trust fund balance over the four preceding calendar quarters, never above $13,000 or below $7,000. It has fallen $500 a year from $10,500 in 2023. source Public record

New employer rate

2027: 2.376% Same 2.376% for mining, construction and all others; 1.00% for 501(c)(3) nonprofits and governmental entities. Rates include applicable contribution rate adjustments. Shared Work Program participants: 9.0% plus surcharges until experience rated.
2026: 2.376% Same as 2027; nonprofits 1.00%. source Public record

Rate range

2026: 0% to 6%, Experience rate by account balance to average annual taxable payroll, then the contribution rate adjustment (CRA) by average trust fund balance DES: rates could range from 0.0% to 6.0%, not including the maximum rate surcharge or the CRA (Shared Work participants 0.0% to 9.0%). DES does not state the 2026 or 2027 CRA percentage. source Public record

Other assessments

• Maximum rate surcharge: 0.25% after two consecutive years at the maximum rate, adding 0.25% a year up to 1%, then 0.5% more; never above 1.5% in a year (2026) source Public record
• Contribution rate adjustment (CRA): Rates raised 10%, 20% or 30%, or cut 7% or 12%, by the average trust fund cash balance (2026) source Public record
• Automation adjustment: Up to 0.020% of the prior year's taxable wages, redirected from first quarter contributions to the Unemployment Automation Fund; no extra tax is due (2026) does not count toward the FUTA credit source Public record
• Federal interest assessment: Not expected for calendar year 2027 (Missouri has repaid its federal loan) (2027) source Public record

Rate notices

Rate determination for the next year mailed between mid-November and the end of December.. Protest: In writing or by fax within 30 days of the mailing date of the rate determination; appeals go to an Appeals Tribunal. source Public record

Voluntary contributions

Allowed, January 15 of the year the payment affects (next business day if a weekend or holiday); eligible employers get a worksheet with the rate determination. source Public record

Filing

Quarterly Contribution and Wage Report (MODES-4)
Due: The last day of the month following the quarter: April 30, July 31, October 31, January 31
Electronic filing: Required for employers with 50 or more employees (UInteract or magnetic media). DES stopped mailing paper reports from the fourth quarter of 2020.
UInteract source Public record

FUTA credit reduction

None. No outstanding federal advance: DES says Missouri has paid off the federal loan and is not a credit reduction state, and the Treasury's Title XII table for November 2, 2026 lists only California and Texas. Missouri's last credit reductions were 0.3% (2011), 0.6% (2012) and 0.9% (2013). source Public record

Recent and coming changes

• Jan 1, 2027 Taxable wage base falls to $8,500 (from $9,000 in 2026). source Public record

Missouri's new employer rate is the prior year's industry average or 2.7%, whichever is higher, before the contribution rate adjustment; the published 2.376% already includes the adjustment. The automation adjustment moves part of first quarter contributions to a state fund and is left out of FUTA certification.

Not confirmed: The contribution rate adjustment percentage for 2026 and 2027, and so the effective maximum rate, is not stated on the DES page; the 2.376% new employer rate is consistent with a 12% cut of 2.7%, but DES does not say so. Section 288.036 RSMo itself was not read; the indexing rule is as DES states it.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Missouri requires its own certificate, Form MO W-4; with no MO W-4 on file the employer withholds at the single rate. Supplemental wages paid separately may be withheld at a flat 4.7 percent for 2026 or aggregated with regular wages. Missouri has no reciprocal agreement with any state, withholds from a nonresident's Missouri wages from the first day (a multistate employee can allocate with Form MO W-4A), and the cities that kept an earnings tax, including St. Louis at 1 percent, have employers withhold it separately.

Withholding certificate

Form MO W-4, Employee Withholding Certificate. Each employee files a completed Form MO W-4 showing filing status; the employer mails or faxes a copy to the Department within 20 days of hiring for new hire reporting. With no certificate on file: If an employee does not complete and turn in the required Form MO W-4, withhold at a single tax rate. Exemption for nontaxable individuals is valid only on a completed MO W-4 certifying no tax liability last year and none expected this year, filed annually. A non-military spouse of a nonresident servicemember claims exempt status on a new MO W-4 under the Military Spouses Residency Relief Act, with proof of military status and residency. source Public record

Supplemental wages

2026: 4.7%. Paid with regular wages: withhold as if one payment. Paid separately, when Missouri tax is withheld from regular wages: either a flat 4.7 percent of the supplemental wages, or add them to regular wages paid in the same calendar year and withhold on the total less tax already withheld. source Public record

Withholding tables

Form 4282, Missouri Employer's Tax Guide (Revised 03-2026), with the 2026 Missouri Withholding Tax Formula and tables (2026). The 2026 formula subtracts the standard deduction for the filing status on the MO W-4 ($16,100 for single), then applies the annual rate brackets. A percentage formula variation needs written approval from the Director of Revenue.

Reciprocity

No reciprocal agreements. Missouri does not have a reciprocity agreement with any other state. A Missouri resident working in a state with a lower rate can give the employer Form MO W-4C, Withholding Affidavit for Missouri Residents, to shift the duty to pay the difference to the employee. source Public record

Nonresidents working here

From the first day: tax is withheld from all wages of a nonresident who performs all services in Missouri; for work partly outside Missouri, only wages for Missouri services are withheld on if the employee files Form MO W-4A, Certificate of Nonresidence or Allocation of Withholding Tax. Convenience of the employer: null: the guide says a nonresident who performs all services outside Missouri is not subject to Missouri withholding and does not state a convenience rule. RSMo 143.191; Form 4282, Section 4. source Public record

Deposits and returns

• quarter-monthly: Withheld $9,000 or more in each of at least two months during the prior 12 months.. Due Payment of at least 90 percent of the tax for each period (days 1 to 7, 8 to 15, 16 to 22, 23 to month end) within three banking days after the period ends; one of the electronic payment methods must be used.
• monthly: Required to withhold $500 a month for at least two months during the preceding 12 months.. Due For 2026 the guide lists Feb. 17, Mar. 16, May 15, Jun. 15, Aug. 17, Sept. 15, Nov. 16 and Dec. 15; for the third month of each quarter the monthly report is due on the quarterly date (April 30, July 31, Nov. 2, 2026 and Feb. 1, 2027).
• quarterly: Not monthly, and withheld at least $100 in at least one of the preceding four quarters.. Due Last day of the month after the quarter (April 30, July 31 and November 2, 2026; February 1, 2027).
• annual: Withheld less than $100 in each of the preceding four quarters.. Due February 1, 2027 for 2026.

Form MO-941, Employer's Return of Income Taxes Withheld, for each period of the assigned frequency, even with no withholding; quarter-monthly payers reconcile with a MO-941 for the filing period. Annual W-2 filing: see data/inforeturns/missouri.json. Quarter-monthly payers must use one of the electronic payment methods (MyTax Missouri, E-Check, credit card, ACH credit or TXP). MyTax Missouri source Public record

Annual reconciliation

MO W-3, due Last day of January for employers with 250 or more employees (electronic); last day of February for paper filers.. With the W-2 and 1099 filing rules

Local taxes employers withhold

• City earnings tax (RSMo 92.111): only a constitutional charter city that levied an earnings tax on November 2, 2010 may keep one, with voter approval every five years; it covers residents' wages and nonresidents' wages for work in the city.: Levied and collected by each city. source Public record
• City of St. Louis earnings tax, 1 percent, on residents wherever they work and on employees working in the city wherever they live: City of St. Louis Collector of Revenue; employer withholding is due quarterly (January 31, April 30, July 31, October 31). rates source Public record

Missouri DOR web pages (dor.mo.gov outside /forms/) returned an Incapsula bot check, so the 2026 Employer's Tax Guide PDF is the main source.

Not confirmed: The Kansas City earnings tax page on kcmo.gov returned 403; Kansas City's 1 percent earnings tax and its employer withholding rules are not confirmed here. The MO W-4 form itself (dor.mo.gov) and the Department's withholding web page were blocked by a bot check and not read. Any 2027 rate change and the 2027 tables were not published or found when checked. The Form 4282 due-date table prints the September quarterly date as "Nov 02,, 2026".

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Missouri gives residents a credit for income tax imposed by another state, a political subdivision of another state, or the District of Columbia on income from sources there, limited to the Missouri tax times the share of Missouri adjusted gross income from that jurisdiction (RSMo 143.081). A part-year resident is treated as a nonresident: Missouri-source income is resident-period income plus Missouri-source income from the nonresident period, and the tax is prorated by that share of all income (RSMo 143.051 and 143.041), though the taxpayer may instead figure the tax as a full-year resident. Missouri offers no reverse credit and is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Limit: The credit may not exceed the Missouri tax times the ratio of Missouri adjusted gross income from sources in the other jurisdiction to Missouri adjusted gross income from all sources. Where more than one other jurisdiction taxes the same item, the limit is figured as if they were one jurisdiction. Covers: Income tax imposed by another state, a political subdivision of another state, or the District of Columbia, on income from sources there that Missouri also taxes. Where the other jurisdiction gives a reciprocal benefit to Missouri residents, the tax counted is the tax before that jurisdiction's credits. Yes: income tax of a political subdivision of another state qualifies. Foreign taxes: Not named in RSMo 143.081, which covers other states, their political subdivisions and the District of Columbia. Pass-through entity taxes: A resident S shareholder is treated as paying a pro rata share of net income tax the S corporation paid to a state that does not measure shareholder income by the S corporation's income, or where the S corporation made composite payments; a 2001 court case noted in the statute denies the credit where the S corporation elected to pay the other state's tax as a C corporation. Partnership entity-level taxes are not addressed in this section. RSMo 143.081. source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident is treated as a nonresident. Missouri-source income is everything that would be Missouri adjusted gross income for the resident period plus what would be Missouri nonresident adjusted gross income for the nonresident period. The tax is the resident tax times the ratio of that income to Missouri adjusted gross income from all sources. Alternatively the part-year resident may figure the tax as a resident for the whole year. source Public record

Part-year residents: credit for the period of residence

Resident-period income is included in Missouri-source income under RSMo 143.051, and the credit in RSMo 143.081 is for residents; the Department's form and instructions saying how a part-year resident claims the credit were not read. source Public record

Nonresidents: reverse credit

No. Nonresidents pay Missouri tax on income from Missouri sources, prorated by the share of Missouri-source income (RSMo 143.041); the credit in RSMo 143.081 is for residents only. source Public record

Local income taxes

No separate local credit in the statute: other states' political subdivision income taxes are included in the RSMo 143.081 credit. source Public record

Multistate Tax Compact

Compact member. Missouri enacted the Multistate Tax Compact (RSMo 32.200), but for tax years beginning on or after January 1, 2020, corporations taxed under RSMo 143.071 must apportion under chapter 143 and may not elect the Compact's Article IV. source Public record

Other interstate rules

• Statutory resident: an individual not domiciled in Missouri who keeps a permanent place of abode there and spends more than 183 days of the tax year in Missouri is a resident. A domiciliary is not a resident if the individual keeps no permanent place of abode in Missouri, keeps one elsewhere, and spends no more than 30 days in Missouri. source Public record

Recent and coming changes

• Aug 28, 2025 2025 H.B. 754 and S.B. 98 amended RSMo 143.081, applying the credit limit to an estate or trust to the extent its Missouri adjusted gross income is excluded from Missouri taxable income under RSMo 143.341(3). source Public record

Missouri has no reciprocity agreements (see the withholding page). Kansas City and St. Louis earnings taxes are covered on the withholding page. Facts here are from the statutes: the Department of Revenue's site (dor.mo.gov) returned Incapsula and 503 responses.

Not confirmed: Resident credit form and line not confirmed (expected Form MO-CR; dor.mo.gov blocked automated reads). Part-year and nonresident form and lines not confirmed (expected Form MO-NRI, Missouri Income Percentage; dor.mo.gov blocked). Whether Missouri gives credit for another state's partnership-level pass-through entity tax, and what must be attached, not confirmed (Department guidance blocked). How a part-year resident who uses the nonresident method claims the credit for resident-period income not confirmed.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the corporation income tax return by the 15th day of the fourth month after the tax year (April 15, 2026 for calendar 2025); a copy of the federal extension extends it automatically, and the director may grant up to six months, but estimated tax is due by the original date. S corporations (Form MO-1120S) and partnerships (Form MO-1065) are due on the same 15th day of the fourth month rule, April 15, 2026. Corporations file a corporate registration report each year in their incorporation month ($15 online, $40 on paper by statute, or a biennial option), with a $15 late fee for each 30 days and administrative dissolution possible after 90 days; nonprofits file by August 31, and LLPs renew each year.

Corporate return

Corporate income tax. Missouri corporation income tax return. Due: On or before the fifteenth day of the fourth month following the close of the taxpayer's taxable year (exempt organizations follow the Internal Revenue Code due date). For tax year 2025: Apr 15, 2026. Fiscal years: The same rule applies to every tax year end. source Public record

Corporate extension

Federal extension accepted. A copy of the federal extension (or the automatic extension form) filed with the director automatically extends the Missouri due date; the director may also grant an extension, which may not exceed six months except for a taxpayer outside the United States. A copy of the federal extension (federal Form 7004). Tax is due by the original due date without regard to any filing extension; with a filing extension only, the properly estimated tax must be paid by the original due date.

S corporations

Form MO-1120S, Missouri S-Corporation return. Due: On or before the 15th day of the fourth month following the end of the tax year. For tax year 2025: Apr 15, 2026. A federal extension automatically extends the Missouri return; check the box at the top of the form and attach a copy of federal Form 7004. source Public record

Partnerships

Form MO-1065, required of every partnership with a resident partner or Missouri-source income. Due: On or before the fifteenth day of the fourth month following the close of each taxable year. For tax year 2025: Apr 15, 2026. A copy of the federal extension automatically extends the Missouri due date; otherwise the director may grant up to six months. source Public record

Individuals

Form MO-1040. For tax year 2025: Apr 15, 2026. A copy of the federal extension automatically extends the Missouri due date; the director may grant up to six months; tax is due by April 15 without regard to the filing extension. source Public record

Annual report

Filed with the Missouri Secretary of State, Corporations Division through File a Registration Report (Missouri Business Filings).

The statutes above set the base fees. The site's start-up step, citing the Secretary of State's fee schedule (https://www.sos.mo.gov/CMSImages/Business/fees.pdf), lists $20 online and $45 on paper for a corporate registration report, $40 online and $90 on paper biennially, $10 online and $15 on paper for a nonprofit, and an LLP renewal of $105 up to $205, which may include added charges; the fee schedule refused automated reads on this run. No annual report requirement for LLCs or plain limited partnerships was found in this run.

The Department of Revenue's MO-1120, MO-1065, MO-1040 and MO-7004 instructions returned an Incapsula block (503) to automated requests, so return due dates for those returns are from the Revised Statutes of Missouri; the MO-1120S instructions were readable.

Not confirmed: Corporate return form number (MO-1120) as printed on DOR's 2025 form. MO-1120 and MO-1065 instructions (form titles, MO-7004 extension form, any June 30 fiscal-year rule): dor.mo.gov form PDFs returned 503 (Incapsula). Secretary of State fee schedule and annual report pages (sos.mo.gov returned 403): current fees with any technology or processing charges, the nonprofit report fee, and whether limited partnerships file an annual report (the FAQ, read in a browser, says LLCs do not). Whether any due date changes for tax year 2026.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Missouri law lets the Director of Revenue require quarter-monthly withholding deposits from employers that withheld $6,000 or more in each of at least two months of the prior twelve, and prescribe electronic payment for them; the Department's own e-payment guidance could not be read. A late income tax return costs 5% of the unpaid tax a month up to 25%, and tax not paid by the original due date costs a 5% addition to tax; sales tax has parallel 5% additions. Interest is simple interest at 7% a year for 2026, and the Department lists 7% for 2027.

Interest on unpaid tax

RSMo 32.065: the Director sets an adjusted rate by October 22 if the September adjusted prime rate charged by banks, rounded to the nearest full percent, is at least a full point above or below the rate in effect; the new rate equals that rounded prime rate and takes effect January 1. The deficiency rate applies to all tax types. Refunds of individual income tax and property tax credit earn the deficiency rate (since July 1, 2019); refunds of other taxes earn a quarterly rate (3.2%, 3.2%, 3.2% and 3.3% for the quarters of 2026; 3.3% for the first quarter of 2027). Compounding: No. Simple interest is charged on delinquent taxes. RSMo 32.065 and 143.731. source Public record

When tax must be paid electronically

• Withholding: Quarter-monthly remitters: the Director may require quarter-monthly remittance only if the employer was required to withhold $6,000 or more in each of at least two months during the prior twelve months, and may prescribe an electronic funds payment system for those employers. source Public record

Penalties

Late filing

Covers: Individual and corporate income tax (RSMo 143.741) and sales and use tax (RSMo 144.250). 5% of the tax required to be shown (reduced by timely payments and credits) if the failure is not more than one month, plus 5% for each additional month or fraction, unless due to reasonable cause and not willful neglect. Sales tax: the same 5% a month, but no late penalty for the first month for a monthly filer whose sales tax exceeds $250 in a month. Maximum: 25% in the aggregate. RSMo 143.741.1 and 144.250.1. source Public record

Late payment

Covers: Individual and corporate income tax; sales and use tax. Income tax: an addition to tax of 5% of the unpaid tax if it is not paid by the original due date, regardless of an extension of time to file. Sales tax: 5% of the deficiency for failure to pay, unless due to reasonable cause, or 5% of the deficiency when due to negligence or intentional disregard. The MO-1040 and MO-1120 instructions list the failure to file and failure to pay additions separately. For sales tax, the failure to pay addition and the negligence addition cannot both be assessed, and the additions are in addition to interest. MO-1040 and MO-1120 instructions (2025); RSMo 144.250.2 and .3. source Public record

Estimated tax, individuals

Charged as interest. An addition to tax at the RSMo 32.065 annual interest rate on the underpayment for the period of the underpayment (the instructions call it a penalty). Safe harbor: The underpayment is measured against 90% of the tax shown on the return (66 2/3% for farmers). No addition if payments by each installment date equal the least of: the prior year's tax (12-month return showing a liability); 90% of the tax on annualized income; 90% of the tax on actual income for the months before the installment; or the tax at current rates on the prior year's facts and law. Form: Form MO-2210, Underpayment of Estimated Tax by Individuals. source Public record

Estimated tax, corporations

Charged as interest. An addition to tax at the RSMo 32.065 annual interest rate on the underpayment for the period of the underpayment. Safe harbor: Same RSMo 143.761 exceptions as for individuals, plus 90% of the tax on income annualized over the first 3, 5, 6, 8, 9 or 11 months. Estimated tax is required when Missouri tax is expected to be at least $250. Form: Form MO-2220. source Public record

Penalty relief

The late filing and late payment additions do not apply when the failure is shown to be due to reasonable cause and not willful neglect (for sales tax, not the result of willful neglect, evasion or fraudulent intent). source Public record

Other penalties

• Negligence or intentional disregard of rules (income tax). 5% of the deficiency. source Public record
• Fraud (income tax). 50% of the deficiency, in place of the negligence addition. source Public record
• Failure to file wage and payment statements (including duplicate W-2 statements). $2 for each statement, up to $1,000 a calendar year, unless due to reasonable cause. source Public record
• Willful failure to collect or pay over withheld tax (responsible person). A penalty equal to the total tax evaded, not collected or not paid over. source Public record

Recent and coming changes

• Jan 1, 2027 Deficiency interest rate stays at 7% for 2027 source Public record

Online payments are by credit card or E-Check (electronic bank draft, with a 50 cent handling fee). Interest on an income tax penalty or addition is charged only if it is not paid within ten days of notice and demand. dor.mo.gov answered the first requests on 2026-11-04 and then returned an Incapsula block.

Not confirmed: The Department's withholding guide (Form 4282) and sales tax guidance on electronic payment, including the quarter-monthly thresholds the Department uses and any penalty for paying by another method, could not be read (dor.mo.gov returned an Incapsula block). Whether quarter-monthly sales tax filers must pay electronically was not confirmed. The statute for the 5% income tax failure to pay addition was not identified; the figure comes from the Department's MO-1040 and MO-1120 instructions. The Department's penalty waiver request process and any first-time abatement policy were not read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Missouri announces for each FEMA disaster that it will follow the IRS postponement, but the relief is not automatic: the taxpayer files Form MO-60 or MO-7004 noting the disaster extension on the form and at the top of the return, or emails the department when filing electronically. The 2025 release listed individual, corporation, fiduciary, partnership and S corporation returns, estimated payments and quarterly payroll and excise returns. Penalty notices for deadlines in the period are abated by calling the number on the notice.

When the IRS postpones deadlines

Announces relief case by case DOR will follow parameters as outlined by the IRS in connection with the disaster declaration issued by FEMA (June 12, 2025 release); earlier releases said the department will grant the same tax extensions as the IRS. The counties in the IRS relief for that disaster, announced by news release. Department news releases of May 2017, Aug. 10, 2022 and June 12, 2025. RSMo 143.551 lets the director grant a reasonable extension of time to file or pay, and a granted federal extension, with a copy filed, extends the Missouri return. source Public record

Taxes covered

As listed in the June 12, 2025 release: individual income tax returns and payments, estimated tax payments, calendar-year partnership and S corporation returns, calendar-year corporation and fiduciary returns and payments, and quarterly payroll and excise tax returns. Not covered: Not stated. source Public record

State-declared disasters

Not stated in the releases read.

How to get relief

Not automatic. File Form MO-60 or Form MO-7004 and write the disaster extension (for example "disaster extension to November 3, 2025") on the form and at the top of the return; electronic filers request the extension at Income@dor.mo.gov. Earlier releases asked taxpayers to note the disaster on the return, for example "July 2022 flood extension". Penalties: A taxpayer who receives a late filing or late payment penalty notice for a due date in the postponement period should call the phone number on the notice to have DOR abate the penalty (2017 and 2022 releases). source Public record

Where relief is posted

News (Missouri Department of Revenue); no standing disaster page was found

The 2025 news archive also lists an item titled IRS Updates Disaster Declaration Area to Include the City of St. Louis (June 26, 2025), not read. dor.mo.gov returned an Incapsula block on the first attempts and loaded on a later plain retry.

Not confirmed: Whether sales and use tax is ever covered; a news report quoted the department as saying it is not, but no department source was found. Whether the department matched the November 2025 IRS relief for further Missouri counties. Any standing statute or regulation on disaster postponements beyond RSMo 143.551; 12 CSR 10 was not checked. Whether relief is given for disasters declared only by the governor.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $69.4B; Individual income tax payments and SECA tax $13.7B; Business income taxes $8.4B; Estate and trust income tax $1.8B; Excise taxes $734M; Estate tax $606M; Railroad retirement tax $194M; Unemployment insurance tax $141M; Gift tax $50M. source Public record

Filers moving in and out, 2022 to 2023

72,481 returns (124,978 people) with $4.8B of income moved in from other states; 69,687 returns (116,139 people) with $5.0B moved out, a net loss of $0.2B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Missouri Department of Labor and Industrial Relations, Division of Labor Standards

Missouri's minimum wage is $15.00 an hour from January 1, 2026, the last step of Proposition A (2024). H.B. 567, effective August 28, 2025, removed Proposition A's yearly cost of living adjustment from 2027, so the rate stays $15.00 in 2027 unless the law changes. Tipped employees get at least 50% of the minimum, $7.50, and retail or service businesses with under $500,000 in annual gross income are not covered.

Rate

$15.00 from Jan 1, 2026
$15.00 from Jan 1, 2026 No increase scheduled: the statute as amended by H.B. 567 has no adjustment after 2026. source Public record

How it is set

Fixed in law RSMo 290.502.3, as amended by Proposition A (2024) and H.B. 567 (2025) source Public record

Other rates

• Retail or service businesses with annual gross income under $500,000 are not required to pay the state minimum wage (2026) source Public record

Tipped employees

2026: cash wage $7.50, tip credit $7.50 At least 50% of the minimum wage; the employer makes up any shortfall to $15.00.
2027: cash wage $7.50, tip credit $7.50 No change scheduled. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

Missouri Minimum Wage Summary Poster (Jan. 1, 2026 to Dec. 31, 2026)

Recent and coming changes

• Aug 28, 2025 H.B. 567 removed Proposition A's cost of living adjustment that was to start January 1, 2027, ending the rate at $15.00. source Public record
• Aug 28, 2025 The minimum wage section applies to public employers (the state and its political subdivisions) beginning August 28, 2025. source Public record

If the federal minimum wage rises above the state rate, the higher federal rate becomes the Missouri minimum.

Not confirmed: A 2026 initiative (Initiative Petition 2026-047, per Ballotpedia) to restore yearly inflation increases from January 1, 2027 may be on the November 3, 2026 ballot; sos.mo.gov returned 403 to the script, so its status and the result are unconfirmed. No Department notice of a 2027 rate or 2027 poster found on labor.mo.gov as of 2026-11-03. Youth or training wage: none found on the Department's page; not checked in statute.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Missouri has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base, split or employer filing for 2026 or 2027. No enacted voluntary paid family leave insurance program was found either.

No paid leave or disability insurance employer account appears in this site's employer ID research for the state (withholding with the Department of Revenue, unemployment insurance with the Division of Employment Security).

Not confirmed: No Missouri agency page or statute was found that states Missouri has no paid family leave insurance program; status none rests on the absence of any program. A secondary source says a 2026 Missouri family and medical leave bill died in committee; not confirmed from the General Assembly's site. The U.S. Department of Labor Women's Bureau paid leave page names New Hampshire, Vermont and Virginia as the states with voluntary paid family or medical leave insurance programs, but it lists the states with mandatory programs only on an interactive map that could not be read as text.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Missouri does not require private employers to give paid sick leave: the earned paid sick time law adopted by Proposition A in November 2024 required it from May 1, 2025, but H.B. 567 repealed it effective August 28, 2025, and state law bars cities and counties from requiring paid or unpaid leave. Missouri has no general state family and medical leave law beyond the federal FMLA; employers of 20 or more must give one or two weeks of unpaid leave to victims of domestic or sexual violence. Vacation pay at separation follows the employer's policy or contract.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No political subdivision may establish, mandate or otherwise require an employer to provide employment benefits that exceed state law, and employment benefits include paid or unpaid days off from work for holidays, sick leave, vacation and personal necessity and terms of employment, attendance or leave policies. Sections 290.500 to 290.530 preempt and nullify all political subdivision ordinances on those benefits, current or later enacted. Public employers are outside the definition of employer. (RSMo 290.528) source Public record

Family and medical leave

Missouri has no general state family and medical leave law for private employers; it relies on the federal FMLA. The unpaid domestic and sexual violence leave law (RSMo 285.625 to 285.670) is listed under other leave.

Vacation and PTO at the end of employment

Employer policy controls The Department of Labor and Industrial Relations says employers are not required to provide vacation pay, holiday pay or severance pay; these are benefits given at the employer's discretion, except where the employer has a contract that establishes them. If an employer does not follow its policy, the employee may bring a private action in small claims court. RSMo 290.110 requires unpaid wages then earned at the contract rate to be paid on the day of discharge, but does not mention vacation. (RSMo 290.110; Department of Labor and Industrial Relations guidance) source Public record

Other leave the law requires

Recent and coming changes

• May 1, 2025 Proposition A, adopted by initiative on November 5, 2024, enacted earned paid sick time (RSMo 290.600 to 290.642): one hour per 30 hours worked, with use capped at 56 hours a year at employers with 15 or more employees and 40 hours at smaller employers, carryover of up to 80 hours, and accrual beginning at the start of employment or May 1, 2025, whichever was later. Retail or service businesses with annual gross sales under $500,000 and public employers were not covered. repealed source Public record
• Aug 28, 2025 H.B. 567 (HCS No. 2 for H.B. Nos. 567, 546, 758 and 958), signed by Governor Kehoe on July 10, 2025, repealed sections 290.600 to 290.642, ending the paid sick time requirement effective August 28, 2025. The Department of Labor and Industrial Relations says employers may continue to offer earned paid sick time after that date but are no longer required to. The same bill removed Proposition A's minimum wage cost of living adjustment from 2027. in effect source Public record

What was checked: Checked the repealed Proposition A sections (290.600, 290.603, 290.606) in their November 5, 2024 versions on the Revisor's site, the truly agreed H.B. 567 and its bill page, the Division of Labor Standards' announcement on the repeal and its wage and vacation guidance, the local preemption statute (290.528), and statutes on jury duty (494.460), voting (115.639), domestic and sexual violence leave (285.625 to 285.670), crime victims and witnesses (595.209), militia (41.730, 105.270), Civil Air Patrol (41.1000) and volunteer firefighters (320.330 to 320.339). No statute was found requiring private employers to give bereavement, school activity, organ donation or pregnancy leave (the adoptive parent leave in 105.271 and the military leave in 105.270 cover public employees only), and the Department says employers need not give holiday pay. The wage payment at discharge statute (290.110) does not mention vacation. Paid family and medical leave insurance: Missouri has no state program (see the site's paid leave page for Missouri).

Not confirmed: The House bill page for H.B. 567 shows "Effective Date: Emergency Clause", but the truly agreed text read here has no emergency clause, and the Revisor and the Department of Labor and Industrial Relations both give August 28, 2025 as the effective date of the repeal; the data uses August 28, 2025. Missouri's earned paid sick time law did take effect before its repeal: accrual began May 1, 2025 (290.603.4(1), 2024 version) and the repeal took effect August 28, 2025, so it was in force for about four months. It was not repealed before taking effect. What happened to sick time accrued between May 1 and August 28, 2025 is not addressed in H.B. 567; the Department says only that employers may continue to offer it. No Missouri court opinion on use it or lose it vacation policies was read. Firecrawl results did not report a creditsUsed figure, so the zero credit check could not be confirmed from the result.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax (vendor's use tax for out-of-state sellers)

Checked Nov 3, 2026

Missouri's state sales and use tax rate is 4.225 percent (the 4 percent statutory rate plus conservation and parks and soils taxes), and cities, counties and districts add local sales taxes and local use taxes, which the Department of Revenue generally collects. Since January 1, 2023 a remote seller must collect once its gross receipts from taxable sales delivered into Missouri exceed $100,000 in the previous or current calendar year, tested after each quarter, starting no more than three months after the quarter in which it crossed.

State rate

4.225% RSMo 144.020 (4 percent); DOR Form 4890 gives the 4.225 percent total as General Revenue 3 percent, Education 1 percent, Conservation 0.125 percent and Parks/Soils 0.10 percent
Retail sales of food: 1 percent under RSMo 144.014 in place of the 4 percent rate (the total state rate on food, with the other state taxes, was not confirmed). source Public record

Local taxes

Yes, collected by the state. Cities, counties and certain districts may impose local sales tax, so the rate depends on the combined state and local rate at the seller's location; special taxing districts (such as fire districts) may also impose sales tax. Cities and counties may impose a local use tax. DOR says it generally collects and distributes only state and local (city, county and district) sales tax; sellers remit state and local sales tax together to DOR. source Public record

Remote sellers

$100,000; counts taxable: gross receipts from taxable sales of tangible personal property delivered into Missouri sales; previous or current calendar year; after each calendar quarter the seller tests the 12 months ending with that quarter; since Jan 1, 2023. Collect and remit for at least 12 months, beginning not more than three months after the close of the quarter in which the threshold was met, and continue while engaged in business in Missouri. The test is gross receipts from taxable sales that exceed $100,000; the statute has no transaction-count test. source Public record

Marketplace facilitators

Must collect (Marketplace facilitators that engage in business activities within this state must register and collect use tax on sales made through the marketplace for marketplace sellers and delivered into Missouri (RSMo 144.752.2). The section does not restate a dollar threshold; the $100,000 test is in the RSMo 144.605 definition.), since Jan 1, 2023 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Retail sales license (Missouri Tax Registration Application, Form 2643, or MyTax Missouri); out-of-state vendors register for vendor's use tax, No cost Register A seller must hold the license before making retail sales; DOR issues it within ten working days of a complete application, and any Missouri tax owed must be paid first. A sales and use tax bond is not required unless DOR requests one. source Public record

Filing

• monthly: more than $500 per calendar month in the previous calendar year
• quarterly: $500 or less per month but at least $200 in a calendar quarter in the previous calendar year
• annual: less than $200 per calendar quarter in the previous calendar year
• quarter-monthly: DOR's Form 53-1 provides for quarter-monthly payments; the threshold was not read

Due: Monthly: the 20th day of the following month. Quarterly: the last day of the month after the quarter. Annual: January 31 of the following year.
Electronic filing: Businesses reporting sales or use tax from 3 or more locations must file electronically (effective July 30, 2021); others may file on MyTax Missouri or on paper.
Vendor discount: 2 percent timely payment allowance on returns paid by the due date (RSMo 144.140); not allowed on late returns.
MyTax Missouri source Public record

Certificates

Resale: Form 149, Sales and Use Tax Exemption Certificate, with the purchaser's state tax ID number for purchases of tangible personal property for resale
Exemptions: Form 149 also covers other exemptions under RSMo 144.030, 144.054 and related sections. source Public record

Recent and coming changes

• Jan 1, 2023 Economic nexus for remote sellers ($100,000 in taxable sales delivered into Missouri) and marketplace facilitator collection begin under SB 153 and 97 (2021) source Public record

The January 2023 change is older than a year but recorded because it set Missouri's remote seller rules. Facts rest on the Revised Statutes and DOR forms; DOR's web pages could not be read (see open).

Not confirmed: dor.mo.gov HTML pages and the rate table PDFs (for example https://dor.mo.gov/taxation/business/tax-types/sales-use/ and https://dor.mo.gov/pdf/rates/2026/jul2026.pdf) returned an Incapsula bot challenge (503); DOR's remote seller and marketplace facilitator guidance, rate lookup and FAQs need a browser. DOR's rate lookup tool or current rate table URL not captured. The quarter-monthly payment threshold was not read. Whether DOR accepts the Multistate Tax Commission certificate is not stated on the pages read. The combined state rate on food (statutory 1 percent plus the constitutional taxes) not confirmed in a saved source. Whether DOR's own guidance describes the marketplace facilitator threshold as $100,000 was not read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

Missouri has no state law on card surcharges by sellers. A separate statute lets consumer lenders charge a disclosed, flat convenience fee for card-not-present loan payments.

The rule

No Missouri statute on sellers adding a credit or debit card surcharge was found.

Cash discounts

Not addressed in state law that was checked.

Sales tax on the surcharge

Not stated 12 CSR 10-103.555 (as updated September 30, 2026) says a seller's own expenses for card company services are not excluded from gross receipts and tax is charged on the full sales price when a customer pays by card, but it does not address a surcharge charged to the customer. A 2025 proposed amendment to this rule that would make card fees charged to customers taxable is not in the current text. source Public record

What was checked: Checked RSMo 408.140 (lender fees, including a convenience fee for card-not-present, non-face-to-face loan payments if the payer is notified and the fee is flat, which does not govern sellers) and 12 CSR 10-103.555. The Code of State Regulations PDF was read without saving a copy because sos.mo.gov refused automated reads. Secondary sources describe a 2025 proposed amendment to 12 CSR 10-103.555 on card fees and an initiative petition (2026-128) to cap card fees at 1.5 percent; neither is in effect. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: The 2025 proposed amendment to 12 CSR 10-103.555 (credit card fees charged to customers) was not read from the Missouri Register; its final status is not confirmed beyond its absence from the rule text updated 9/30/26. Initiative petition 2026-128 (1.5 percent cap on card fees): whether it qualified for any ballot was not confirmed from the Secretary of State (sos.mo.gov blocks automated reads). RSMo chapter 407 and 2025 and 2026 bills were not searched word by word for surcharge provisions.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. SALT Parity Act (affected business entity tax)

Partnerships (not publicly traded partnerships) and S corporations, including LLCs taxed as either, can elect each year to become an affected business entity and pay tax on their Missouri-source income at the top individual rate (4.7% for 2025); the election is signed by all members, an authorized officer, manager or member, or the designated representative, on a form the Director of Revenue prescribes. Any member may opt out of having its share taxed. Members get a credit for their share of the tax that is not refundable but can be carried forward until used.

Law

RSMo 143.436 (SALT Parity Act). 2022 H.B. 2400; amended by 2024 H.B. 1912. First tax year 2022. source Public record

Who can elect

Partnerships as defined in 26 U.S.C. 7701(a)(2), including LLCs treated as partnerships, but not publicly traded partnerships; corporations and LLCs treated as S corporations. No owner-type limit; any member may opt out of the tax on its share. A nonresident member's opt-out is effective only if the member agrees to file a Missouri return and pay the tax on its share and to submit to Missouri jurisdiction for collection. An affected business entity that is a member of another affected business entity subtracts its distributive share of that entity's Missouri net income (or adds its share of net loss); members receive credit for direct and indirect shares of the tax. source Public record

Election

On the form and in the manner the Director of Revenue prescribes by rule (the Department of Revenue form and rule were not read). Signed by each member at the time of filing, or by an officer, manager or member authorized to make the election who attests to that authority under penalty of perjury, or by the designated affected business entity representative. Made each year. source Public record

Rate

2026: The highest individual rate under RSMo 143.011 for 2026 (not confirmed) Same as 2025.
2025: 4.7% (the highest individual rate under RSMo 143.011) Sum of the entity's separately and nonseparately computed items derived from or connected with Missouri sources, decreased by the percentage deduction owners would be allowed under section 143.022 and adjusted by Missouri modifications, excluding opted-out members' shares. A Missouri net loss carries forward to later elected years. source Public record

Return

An affected business entity tax return, on a date the Director of Revenue prescribes (form not read). Due The tax is paid at the time the entity's return is due. source Public record

Owner credit

Each member subject to Missouri individual tax (or corporate or fiduciary tax) gets a credit equal to its direct and indirect pro rata share of the tax paid by the affected business entity. No: excess credit is not refunded. Yes: excess may be carried forward to each succeeding tax year until fully taken. A nonresident individual member whose only Missouri-source income is from affected business entities that file and pay the tax need not file a Missouri return. Credit for other states' PTET: Yes: resident and part-year resident members get a credit for their share of another state's or the District of Columbia's entity tax that the Director of Revenue determines is substantially similar, subject to the limits of section 143.081.2; it is not refundable and cannot be carried forward. The Director's list of similar states was not read. source Public record

Recent and coming changes

• Aug 28, 2024 2024 H.B. 1912 amended section 143.436 (current text effective August 28, 2024); what it changed was not compared. source Public record

The Department of Revenue site (dor.mo.gov) returned bot-check (Incapsula) and 503 responses to most automated reads, and the Secretary of State's regulation site returned 403, so DOR's SALT Parity Act forms, instructions, FAQ and rule were not read. Facts here are from the statute, except the 2025 rate (DOR's individual income tax What's New page). The statute has no end date and no condition tied to the federal SALT cap.

Not confirmed: Election deadline, form and whether an election can be revoked: set by DOR rule and forms, not read (dor.mo.gov blocked). Return form name and due date and extension rules for the affected business entity tax return (not read). Estimated payment requirements for affected business entities (not read). 2026 top individual rate (DOR's 2026 rate announcement and 2026 legislative changes PDF were blocked). What 2024 H.B. 1912 changed in section 143.436. The Director of Revenue's list of other states' taxes found substantially similar.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporation income tax

Missouri follows the Internal Revenue Code as amended and in effect for the taxable year (rolling conformity, RSMo 143.091), starting from federal adjusted gross income for individuals and federal taxable income for corporations. No Missouri act responding to Public Law 119-21 was found: section 143.121 has not been amended since August 28, 2025, so the business provisions flow through, and the tips, overtime, car loan interest and senior deductions do not reach the Missouri return because they are taken after federal adjusted gross income. The Department of Revenue's site could not be read, so no agency guidance is reflected.

Follows the Code

Rolling: follows the Code as it changes. RSMo 143.091
References to federal law mean the Internal Revenue Code of 1986 and amendments as effective for the taxable year. The same rule covers individuals and corporations. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
RSMo 143.121 (individual modifications) shows its current version effective August 28, 2025, and the Revisor posts session changes on their effective date, so no 2026 amendment of the modifications was in force when checked. Bills for a Missouri tips deduction (SB 1241, similar to HB 1670 and HB 2173 of 2026) were referred to committee. The Department of Revenue's site (dor.mo.gov) returned 503 to automated requests, so any Department guidance on Public Law 119-21 is not reflected. source Public record

Provision by provision

Other differences

• Capital gains: for tax years beginning on or after January 1, 2025, individuals subtract 100% of income reported as a capital gain federally (RSMo 143.121.3(14)), so federal changes to the section 1202 exclusion and opportunity zone gains matter less for Missouri individuals. source Public record

Recent and coming changes

• HJR 173 and 174 (2026), truly agreed and finally passed: a constitutional amendment on the November 3, 2026 general election ballot (or a special election) that would require the legislature to reduce and eliminate the individual income tax based on revenue growth, and restates the power to define income by reference to federal law as it may become effective from time to time. source Public record

The provision statuses rest on the statute (rolling conformity and the absence of a modification in RSMo 143.121 or 143.431), not on Department guidance, which could not be read.

Not confirmed: dor.mo.gov returned 503 to automated requests: no Department page, form instructions (MO-1040, MO-1120, MO-A) or 2026 legislative change summary on Public Law 119-21 could be read. Whether any 2026 Missouri act outside RSMo 143.121 affects these provisions was not checked beyond one search. The result of the November 3, 2026 vote on HJR 173 and 174 was not known when checked.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Missouri has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees, and no state salary history ban. Kansas City's Human Relations Code bars employers with six or more employees from asking about or relying on an applicant's salary history (since October 31, 2019), but it does not require pay in postings or pay disclosure.

Salary history ban: No. No statewide ban was found in RSMo chapter 290 (wages, hours and dismissal rights, including the equal pay sections 290.400 and following) or chapter 213 (Missouri Human Rights Act). Kansas City Code of Ordinances section 38-102 (Ordinance 190380) is a local ban for employers with six or more employees.

What was checked: Checked: RSMo chapter 290, including 290.410 (employer not to pay a female employee a lower wage), and chapter 213, whose only rule on employment advertisements bars expressing a limitation or discrimination based on a protected class; neither says anything about pay in postings or pay disclosure. The Division of Labor Standards page describes its enforcement of Missouri's child labor and minimum wage laws and lists no pay transparency rule. Kansas City: Committee Substitute for Ordinance No. 190380, passed May 23, 2019 and effective October 31, 2019, created Code section 38-102, which makes it unlawful for an employer or agent to inquire about an applicant's salary history, screen applicants by it, rely on it in setting pay, or retaliate for not disclosing it; employer means any person employing six or more employees; violations are ordinance violations punishable by a fine of not more than $500, imprisonment of not more than 180 days, or both. The ordinance says inquiring does not include informing an applicant about the position's proposed or anticipated salary or salary range, so telling applicants the range is allowed but not required (https://kansascity.legistar1.com/kansascity/attachments/b151c384-396f-4f2f-aed6-f989a4344112.pdf). A search of Kansas City's legislative records (Legistar) for titles containing salary (and, in separate searches, pay transparency and pay range) found no ordinance requiring pay in postings. The Missouri House's 2025 and 2026 bill lists show no bill whose title mentions wage or salary ranges, pay transparency or salary history.

Not confirmed: Missouri Senate bills were not checked: the Senate's bill list pages returned not found to automated reads. Secondary sources mention a 2025 bill (SB 373) that would require wage range disclosure on request or at offer; its text and status were not read on senate.mo.gov. The Kansas City ordinance PDF is a scanned image with no text layer; its quotes were read from the page images and cannot be matched automatically. St. Louis, Columbia and other Missouri cities' codes were not read for a pay posting or disclosure ordinance.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Missouri Department of Revenue

The Department's power of attorney form, its position on the federal Form 2848, any preparer e-file rules and its return copy process could not be read: dor.mo.gov refused automated requests. No Missouri paid preparer registration was found; the Taxpayer Protection Act (RSMo 143.980) requires a paid preparer to sign Missouri income tax returns and enter the IRS PTIN, with a $50 penalty per failure, and exempts CPAs and enrolled agents. In MyTax Missouri, a business or individual Administrator grants access to an Authorized Preparer.

Preparer registration

No program found program source Public record

Preparer ID on returns

For tax years beginning on or after January 1, 2020, any income tax return or refund claim prepared by a paid tax return preparer must be signed by the preparer and bear the preparer's IRS preparer tax identification number; no state preparer number. PTIN: required. Penalty: $50 for each failure to sign or to provide the PTIN, unless due to reasonable cause and not willful or reckless conduct, up to $25,000 per preparer per calendar year. source Public record

Online access for professionals

MyTax Missouri (Authorized Preparer access). An Authorized Preparer (typically an attorney, certified public accountant, tax preparer or enrolled agent) registers with name, phone number and email, and the account's Administrator then grants access. A business Administrator must be identified on the business tax registration; to add an authorized representative to a business account, the business emails Form 126, Registration or Exemption Change Request, to businesstaxregister@dor.mo.gov. Individual income tax and property tax credit filers register as Administrators using their latest return, and a PIN is mailed to them. source Public record

Missouri law allows the Department to disclose returns to a taxpayer's duly authorized representative under regulations the director prescribes (RSMo 32.057).

Not confirmed: dor.mo.gov answered every request with an Incapsula block (503), so the Department's Form 2827 power of attorney, any statement on the federal Form 2848, information authorization forms, the return's preparer authorization box, any preparer e-file mandate and opt-out, return copy and transcript requests, and practitioner contacts could not be read. The Department's rules in 12 CSR 10 on sos.mo.gov returned 403. What an Authorized Preparer can do in MyTax Missouri (file, pay, view correspondence) is not stated on the FAQ page that could be read. No Missouri statute or Department statement that there is no paid preparer registration was found; registration.required is false because RSMo 143.980 regulates preparer conduct without any registration.

Rules for tax professionals in every state

Federal tax data sharing

31 IRS data-sharing agreements with agencies in Missouri, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Missouri Department of Labor and Industrial Relations, Division of Employment Security source Public record. How the IRS shares tax data with the states

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