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MISSOURI DEPARTMENT OF REVENUE
FORM
(573) 751-5759
TAXATION DIVISION
PO BOX 3375, JEFFERSON CITY, MO 65105-3375
TDD 1-800-735-2966
MO-JTC
NEW JOBS TRAINING PROGRAM
FAX (573) 522-6816
(REV. 08-2012)
withholdingproject@dor.mo.gov
EMPLOYERS WITHHOLDING FORM
BUSINESS NAME
MO. TAX I.D. NUMBER
___ ___ ___ ___ ___ ___ ___ ___
FEDERAL EMPLOYER I.D. NUMBER (FEIN)
OWNER’S NAME
___ ___ ___ ___ ___ ___ ___ ___ ___
PHONE NUMBER
CITY, STATE, ZIP CODE
(__ __ __) __ __ __ - __ __ __ __
PROJECT NAME
PROJECT NUMBER
FOR TAX PERIOD
(ex 2012/01)
INSTRUCTIONS FOR COMPLETING FORM MO-JTC
.
Your completed Form MO-941 must accompany this form
Form MO-JTC must be submitted using the same frequency that you file form MO-941. Form MO-JTC and all required
attachments must be received by the 20th of the month in order to guarantee timely processing.
All figures on Form MO-JTC must be rounded to the nearest dollar. Figures calculated below a dollar will be disregarded during
processing.
1.
Enter the total amount of gross wages paid to the first 100 qualifying persons employed in the New Jobs Training Program
(NJTP) this period. (Please attach a wage listing—see “sample form” attached.)
2. The NJTP credit fixed percentage is 2.5% (.025)
3. Multiply amount entered on Line 1 by Line 2 to arrive at the total credit allowed on the first 100 qualifying employees.
4. Enter the total amount of gross wages paid to qualifying employees exceeding the first 100 employed, in the NJTP this period.
(Please attach a wage listing—see “sample form” attached.)
5. The NJTP credit fixed percentage allowed is 1.5% (.015)
6. Multiply amount entered on Line 4 by Line 5 to arrive at the total credit allowed on the number of qualifying employees exceeding
the first 100 employed in the NJTP.
7. Add Line 3 to Line 6 and enter here. This is your total credit amount.
8. Enter the total amount of withholding tax liability from line 1 of the Form MO-941.
9. Enter the total number of jobs (attach a list) reported for this withholding claim.
10. Enter the average hourly wage of the jobs reported for this withholding claim.
TAX CREDIT COMPUTATION
1. Gross wages this filing period attributable to New Jobs Training
Program (NJTP) on first 100 qualifying jobs ..........................................................................
1
$
.025
2. NJTP credit percentage on first 100 qualifying jobs is 2.5% .................................................
2
3. NJTP credit for first 100 qualifying jobs (multiply Line 1 by Line 2). ....................................
3
$
4. Gross wages attributable to NJTP qualifying jobs in excess of first 100 jobs,
if applicable. ..........................................................................................................................
4
$
.015
5. NJTP credit percentage over 100 qualifying jobs is 1.5%. ...................................................
5
6. NJTP credit in excess of first 100 qualifying jobs (multiply Line 4 by Line 5)........................
6
$
7. Total NJTP credit amount (add Line 3 and Line 6). ..............................................................
7
$
8. Withholding Tax liability from Line 1 of Form MO-941...........................................................
8
$
9. Total number of jobs (on attached list) reported for this withholding claim. .........................
9
10. Average hourly wage of jobs reported on Line 9. ................................................................
10
$
I declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit or
abatement if I employ such aliens. I also declare that if I am a business entity, I participate in a federal work authorization program with respect to the employees working in
connection with any contracted services, and I do not knowingly employ any person who is an unauthorized alien in connection with any contracted services.
SIGNATURE
DATE (MM/DD/YYYY)
__ __ / __ __ / __ __ __ __
PRINTED NAME
E-MAIL ADDRESS
PHONE NUMBER
(__ __ __) __ __ __ - __ __ __ __
MO-JTC (08-2012)
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