Form Dor-4282 - Employer'S Tax Guide - Missouri Page 2
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44tax due paid as part of the partnership’s or S corporation’s
1999 Highlights
composite return;
2. The nonresident partner or shareholder, not otherwise
Alternative Methods for Filing —
Missouri
required to file a return, had Missouri assignable federal
Department
e file
of Revenue
Telefile and Electronic Data
adjusted gross income from the partnership or S corpora-
tion of less than twelve hundred ($1,200) dollars;
Interchange
The Missouri Department of Revenue offers the following alternate
3. The partnership or S corporation is liquidated or terminated;
methods for filing your withholding tax returns:
4. Income was generated by a transaction related to termina-
1. Telefile — By calling toll free 1-888-948-4657 you can file
tion or liquidation; or
your withholding tax return using the Telefile System. The
5. No cash or property was distributed in the current or prior
system will prompt you for a Personal Identification Num-
taxable year.
ber (PIN), Missouri identification numbers and return
information. You will enter the information using the
The required withholding must be remitted to the Missouri Depart-
numbers on your touch-tone telephone. At the completion
ment of Revenue annually.
of the call, you will be given a confirmation number that
you can reference in any correspondence with the depart-
Rounding on Missouri Returns
ment. If you owe, you must complete an ACH transaction
You must round the amounts that you withhold from your em-
with your bank, authorizing the bank to transfer the appro-
ployees to the nearest whole dollar and round all cents to the
priate amount of money to the department one (1) day
nearest whole dollar. For cents .01 through .49, round down to the
prior to the due date of the return. This option is available
previous whole dollar amount (round $32.49 down to $32.00). For
to any Missouri taxpayer filing a Form MO-941,
Employer’s Return of Income Taxes Withheld.
cents .50 through .99, round up to the next whole dollar amount
(round $32.50 up to $33.00). For your convenience, we have
2. TXP Bank Project — The TXP Bank Project allows you to
already placed zeros in the cent columns on the returns.
file your withholding tax return electronically by provid-
ing your return information to your bank. They, in turn,
convert the information into a CCD+ format that allows
them to transfer your return information along with your
General Information
authorized ACH credit to the department. This option is
available to any Missouri taxpayer filing a Form MO-941P,
Employer’s Quarter-Monthly Payment of Income Taxes
The Missouri Employer’s Tax Guide is provided to all newly regis-
Withheld or Form MO-941, Employer’s Return of Income
tered employers at the time of registration and to all currently regis-
Taxes Withheld.
tered employers upon request. Please refer to specific filing
Why should you use an alternate filing method? By utilizing Telefile
requirements and filing due dates each time you receive your With-
or TXP Bank Project for filing your withholding tax return, you elim-
holding Tax coupon book of reporting forms.
inate the possibility of postal delays and possible late filing/ pay-
ment fees; and the cost and time to generate, sign and mail returns
To Request Forms:
and checks. The Missouri Department of Revenue saves processing
Missouri Department of Revenue
and data entry costs associated with paper filings.
Office of Accounting and Support
To learn more about any of these alternative filing methods, please
P.O. Box 3022
contact the Tax Program Coordinator, P.O. Box 371, Jefferson City, MO
Jefferson City, Missouri 65105-3022
65105-0371, (573) 751-3930 or e-mail elecfile@mail.dor.state.mo.us.
Telephone: (800) 877-6881
Forms-by-Fax: (573) 751-4800
MODOR BBS: (573) 751-7846
Federal Income Tax Deduction
Internet/World Wide Web:
Effective January 1, 1994 an individual’s federal income tax deduc-
tion is limited to $5,000 ($10,000 on a combined return).
Information Concerning Registration:
Missouri Department of Revenue
Withholding Requirements for Nonresident
Tax Administration Bureau
Individual Partners and Shareholders
P.O. Box 3300
Effective January 1, 1994 partnerships and S corporations may be
Jefferson City, Missouri 65105-3300
required to withhold Missouri income tax on nonresident indi-
Telephone: (573) 751-5860
vidual partners and shareholders if the partnership pays or credits
E-mail: register@mail.dor.state.mo.us
amounts to nonresident individual partners as distributive shares of
the partnership income for a taxable year of the partnership or if the
General Information Concerning Withholding Tax:
S corporation pays or credits amounts to nonresident individual
Missouri Department of Revenue
shareholders as dividends or as their share of the S corporation’s
Tax Administration Bureau
undistributed taxable income for the taxable year. Withholding is
P.O. Box 999
not required if:
Jefferson City, Missouri 65105-0999
1. The nonresident partner or shareholder, not otherwise re-
Telephone: (573) 751-5752
quired to file a return, elects to have the Missouri income
E-mail: income@mail.dor.state.mo.us
2
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial