Employer Withholding

Attention Annual Withholding Tax Filers

Due to an unforeseen delay by our printer, there will be a delay in the mailing of the 2013 Annual Withholding Tax vouchers (Form MO-941). You may not receive your voucher in time to file your return by the due date of January 31, 2014. To avoid filing delays, forms may be obtained from the Department website at http://dor.mo.gov/forms/MO-941.pdf or you may visit http://dor.mo.gov/business/payonline.php to file and pay your return electronically. The Department will not impose late filing additions or interest for 2013 annual withholding returns that are postmarked prior to February 15, 2014.

Employer Withholding Tax

(Section 143.191, RSMo) Withholding is the tax that an employer deducts and withholds from employees’ wages every pay period.  The withholding is based on the employee’s wages during that pay period and number of dependents. When the employee calculates his income taxes for the year, the amount of taxes withheld helps determine whether a refund is issued to the taxpayer (more was withheld than necessary) or whether the taxpayer owes more in tax (less tax was withheld than necessary).

The information and links below are helpful to businesses that must withhold taxes for their employees.

2014 Employer’s Tax Guide (Contents of the Tax Guide are as follows)

  • Nonresident Individual Partners and Shareholders
  • Transient Employers
  • Nonresident Subject to Withholding
  • Resident Working in Another State
  • Voluntary Withholding
  • Supplemental Wage Payments
  • Lump Sum Distributions
  • Filing Frequency Requirements
  • Under or Over Reporting of Withholding Tax
  • Employer Compensation Deduction
  • Credit Programs
  • Delinquent Returns and Payments
  • Failure to Pay Taxes Withheld
  • Personal Liability
  • Statements for Employees (W-2 or 1099R)
  • Final Reporting
  • Record Keeping Requirements
  • Withholding Tables
  • W-2 Reporting and Magnetic Media MMREF Requirements
  • Tax Assistance Centers