State Of Missouri Employer'S Tax Guide - 2012 Page 3
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281. The nonresident partner or shareholder, not otherwise
withheld by an employer is a special fund in trust for the Director
re quired to file a return, elects to have the Missouri income
of Revenue (Section 143.241, RSMo). An employee does not have
tax due paid as part of the partnership’s or S corporation’s
a right of action against the employer with respect to any money
composite return;
deducted and withheld from his/her wages if it is paid to the
Director of Revenue in good faith compliance with the Missouri
2. The nonresident partner or shareholder, not otherwise
income tax law.
required to file a return, had Missouri assignable federal
adjusted gross income from the partnership or S corporation
Transient Employers — Section 285.230, RSMo, requires transient
of less than $1,200;
employers who temporarily transact any business in Missouri to file
a financial assurance instrument with the Missouri Department of
3. The partnership or S corporation is liquidated or terminated;
Revenue to secure payment of withholding taxes.
4. Income was generated by a transaction related to termination
Transient Employer Defined — A transient employer is an employer
or liquidation; or
as defined in Sections 143.191, 285.230, and 288.032, RSMo, who:
5. No cash or property was distributed in the current or prior
1) makes payment of wages taxable under the Missouri Income
taxable year.
Tax Law, the Workers’ Compensation Law, and the Missouri
The required withholding must be remitted to the Missouri De part‑
Employment Security Law; 2) is not domiciled in Missouri; and 3)
ment of Revenue annually.
tem porarily transacts any business within the state. If the transaction
of business is not reasonably expected to continue for 24 consecutive
Rounding on Missouri Returns
months, the employer must reg is ter as a transient employer.
You must round the amounts that you withhold from your
Section 143.183, RSMo, requires a venue (venue is the entity that
em ployees to the nearest whole dollar. For 1 cent through 49
pays the entertainer) to withhold 2 percent of the gross compensa‑
cents, round down to the previous whole dollar amount (round
tion paid to nonresident entertainers who perform in Missouri if
$32.49 down to $32.00). For 50 cents through 99 cents, round up
the gross compensation per event is in excess of $300. If the venue
to the next whole dollar amount (round $32.50 up to $33.00). For
withholds 2 percent of the gross compensation paid, the nonresident
your convenience, the zeros have already been placed in the cent
entertainer is no longer required to comply with the transient
columns on the returns.
employer laws previously defined. The venue must file a Form
MO‑2ENT for each individual entertainer who performs at the
To Request Forms:
venue’s location. Form MO‑1ENT must be filed on a quarterly
Missouri Department of Revenue
basis with the Department which provides a total reconciliation of
Taxation Division
payments for individual entertainers during the quarter.
P.O. Box 3022
Jefferson City, Missouri 65105‑3022
If the venue does not withhold 2 percent of the gross compensation
Telephone: (573) 751‑5337
paid to the nonresident entertainer who performed in the state, the
Internet:
professional entertainer is responsible for registering as a transient
employer. Please use the following formula to compute Missouri
Information Concerning Registration:
withholding tax:
Missouri Department of Revenue
Taxation Division
Total Performance Days in Missouri
P.O. Box 3300
Total Performance Days for the Year = Missouri Income Percentage
Jefferson City, Missouri 65105‑3300
Telephone: (573) 751‑5860
Missouri Income Percentage x *Total Income = Missouri Income
E‑mail: businesstaxregister@dor.mo.gov
Missouri Income x 6% = Missouri Withholding Tax
General Information Concerning Withholding Tax:
*Total income includes regular professional entertainer salaries,
Missouri Department of Revenue
wages, guaranteed payments, deferred payments, severance pay,
Taxation Division
and bonuses paid or any other compensation paid to the nonresi-
P.O. Box 3375
dent professional entertainer or business entity.
Jefferson City, Missouri 65105‑3375
For more information concerning transient employers, contact
Telephone: (573) 751‑3505
the Department by e‑mail at businesstaxregister@dor.mo.gov or
E‑mail: withholding@dor.mo.gov
write the Taxation Division, P.O. Box 295, Jefferson City, MO
65105‑0295.
Missouri Income Tax
Section 143.091, RSMo, states that any term used in Sec tions
Withholding Instructions
143.011 to 143.996, RSMo, shall have the same meaning as when
used in a comparable context in the laws of the United States
relating to the federal income taxes, unless a different meaning
1. Employers
is clearly required by the provisions of Sections 143.011 to
An employer is any person, firm, corporation, association, fiduciary
143.996, RSMo. Any reference in Sections 143.011 to 143.996,
of any kind, or other type of organization for whom an individual
RSMo, to the laws of the United States shall mean the provisions
performs services as an employee, unless the person or organization
of the laws of the United States relating to federal income taxes,
for whom the individual performs service does not have control
as the same may be or become effective, at any time or from
of the payment of compensation for the service (Section 143.191,
time to time, for the taxable year.
RSMo). The term employer means the person, including all govern‑
ment agencies, who controls the payment of the compensation.
An employer required to withhold Missouri income tax is person‑
ally liable for the tax. Any amount of tax actually deducted and
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