Bill > HB652

This bill modifies Missouri's requirements for employers filing income tax withholding returns electronically. Specifically, the bill changes the effective date for mandatory electronic filing from January 1, 2018 to January 1, 2026, and reduces the employee threshold for electronic filing from 250 employees to 10 employees. Employers with 10 or more employees will be required to submit their wage tax withholding returns electronically by January 31st for the previous tax year. The electronic filing must use the same file specifications used for filing forms with the Social Security Administration. The bill also maintains an existing provision that allows employers to be exempt from electronic filing if they have been granted a federal waiver from the Internal Revenue Service, which can be documented by submitting a copy of the approved waiver to the state director of revenue. This change aims to modernize and streamline tax reporting processes for employers in Missouri.

https://house.mo.gov/Bill.aspx?bill=HB652&year=2025&code=R