Bill > HB1919

This bill modifies the existing Missouri state law regarding income tax return filing requirements for employers. Specifically, the bill changes the date from which employers must electronically file tax withholding returns from January 1, 2018 to January 1, 2027, and reduces the employee threshold for mandatory electronic filing from 250 to 10 employees. Employers must submit these electronic returns by January 31st for wages paid in the previous tax year, using the same file specifications used for filing forms with the Social Security Administration. The bill also maintains a provision that allows employers to be exempt from electronic filing if they have been granted a federal waiver by the Internal Revenue Service (IRS), which can be demonstrated by submitting a copy of the approved waiver to the state director of revenue. These changes aim to update and streamline the electronic tax return filing process for employers in Missouri.

Budget and Finance, Government Affairs

https://house.mo.gov/Bill.aspx?bill=HB1919&year=2026&code=R