Instructions For Completing Form Mo-941 - Employer'S Withholding Tax
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1— PLEASE TRIM ON THE DOTTED LINE PRIOR TO FILING —
EMPLOYER WITHHOLDING TAX DUE DATES
AMOUNT OF COMPENSATION
YEAR-TO-DATE TOTAL
ANNUAL
QUARTERLY
MONTHLY
DEDUCTION
JANUARY - DECEMBER
MONTHS
QTR-MONTHLY REPORTS
REPORTS
REPORTS
REPORTS
2%
0 to $5,000
January
Feb. 15
1%
$5,001 – 10,000
Payment is required for the
February
March 15
periods ending the 7th, 15th,
1/2%
In Excess of $10,000
March
April 30
April 30
22nd and the last day of a
NOTE: If you are a Complex Employer with more than one payroll unit, please refer to the Missouri
April
May 15
month.
Employer’s Withholding Tax Guide for claiming the compensation deduction.
May
June 15
Line 3 – Enter withholding tax credit approved by the Tax Administration Bureau, Missouri
June
July 31
July 31
Department of Revenue. If there is no credit, leave this line blank.
July
Aug. 15
August
Sept. 15
Line 4 – Subtract line 2 and 3 from line 1 and enter the difference on line 4.
September
Oct. 31
Oct. 31
Line 5 – Compute addition to tax for late filing, if applicable.
October
Nov. 15
A. For failure to pay withholding by the due date – add 5% of line 1 less line 3.
November
Dec. 15
B. For failure to file your MO-941 by the due date – add 5% of line 1 less line 3 per month
December
Jan. 31
Jan. 31
Jan. 31
for each month late, not to exceed 25%.
NOTE: When the due date falls on a Saturday, Sunday or legal holiday, the return and payment will
Line 6 – 8% interest will be charged on all delinquent payments made in 1997 (.0002192 x delin-
be considered timely if postmarked on the next business day.
quent amount = daily interest). Enter interest calculated on line 1 less line 3.
INSTRUCTIONS FOR COMPLETING FORM MO-941 – TAX COMPUTATION
Line 7 – Enter total of lines 4, 5 and 6. This is the total amount to be remitted.
Make your remittance payable to “Missouri Director of Revenue” and include your Missouri With-
Complete Identification and address block. NOTE: Enter “Tax Period” information in month/year
holding I.D. number in the lower left area of your check (U.S. Funds Only).
(MM, YY) format.
Mail remittance and voucher to: Missouri Department of Revenue, P.O. Box 999, Jefferson City,
Line 1 – Enter total tax withheld for the applicable period.
Missouri, 65108-0999.
Line 2 – Enter compensation deduction if payment will be timely. Compensation should be taken on the
amount entered on line 1. Government agencies may not take the compensation deduction.
MO 860-1120 (10-96) (1895)
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