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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1429
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BERNSKOETTER.
6181S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 143.591, RSMo, and to enact in lieu thereof one new section relating to
withholding tax returns.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 143.591, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 143.591, 2
to read as follows:3
143.591. The director of revenue may prescribe 1
regulations and instructions requiring returns of 2
information to be made and filed on or before February 3
twenty-eighth of each year by any person making payment or 4
crediting in any calendar year the amounts of one thousand 5
two hundred dollars or more (one hundred dollars or more in 6
the case of interest or dividends) to any person who may be 7
subject to the tax imposed under sections 143.011 to 8
143.996. Such returns may be required of any person, 9
including lessees or mortgagors of real or personal 10
property, fiduciaries, employers, and all officers and 11
employees of this state, or of any municipal corporation or 12
political subdivision of this state, having the control, 13
receipt, custody, disposal or payment of dividends, 14
interest, rents, salaries, wages, premiums, annuities, 15
compensations, remunerations, emoluments or other fixed or 16
determinable gains, profits, or income, except interest 17
SB 1429 2
coupons payable to bearer. A duplicate of the statement as 18
to tax withheld on wages, required to be furnished by an 19
employer to an employee, shall constitute the return of 20
information required to be made under this section with 21
respect to such wages. Such return shall not be required 22
unless the person is required to file a return or report 23
containing the same or similar information to the United 24
States Internal Revenue Service. Beginning January 1, 25
[2018] 2026, such returns for tax withheld on wages paid in 26
the previous tax year submitted by an employer with [at 27
least two hundred fifty employees] an amount of employees 28
that meets or exceeds the threshold as prescribed in 26 29
C.F.R. 301.6011-2 shall be submitted electronically by 30
January thirty-first. Such returns shall be submitted using 31
the same file specifications for filing forms electronically 32
with the Social Security Administration. If an employer is 33
granted a waiver of the federal requirement to file 34
electronically by the Internal Revenue Service, the filing 35
of a copy of the approved waiver with the director shall 36
automatically waive the requirement to file electronically 37
with the director. 38
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