Bill > HB1919

This bill modifies existing Missouri law regarding the electronic filing of income tax returns by employers. Specifically, it changes the date by which employers with at least ten employees must submit returns for wages paid in the previous tax year electronically from January 31st to January 31st, and it pushes back the start date for this electronic filing requirement from January 1, 2018, to January 1, 2027. The bill also clarifies that employers will use the same file specifications for electronic filing with the state as they do for the Social Security Administration. Importantly, if an employer receives a waiver from the Internal Revenue Service (IRS) to file federal tax information electronically, they will automatically be granted a waiver to file electronically with the Missouri Department of Revenue by submitting a copy of that approved waiver. The bill aims to align Missouri's electronic filing requirements with federal standards and provides a transition period for employers.