Reporting Miscellaneous Income

All individuals, businesses and corporations who are required to make a federal at source information report and who make payments to a resident and/or nonresident of Missouri of $1,200 or more, which are not subject to withholding and not a part of an information report of S corporations or partnerships, must file an annual statement of those payments regardless of the manner or form in which payment is made.

The form needed for reporting miscellaneous income is Missouri Form 99-MISC (comparable to federal Form 1099-MISC). Copy 1 must be filed with our office, along with Form 96, Annual Summary and Transmittal of Information Returns. Copy 2 must be provided to the recipient. Copy 3 is the payer's copy. This information must be filed on or before February 28 of each year for the previous calendar year. Please send the completed forms to the Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200.