Form Dor-4282 - Employer'S Tax Guide - Missouri Page 8
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443. Failure to file a timely duplicate Form W-2, Wage and
by an employer under wage continuation plans and all remunera-
Tax Statement, is subject to a penalty of $2 per state-
tion whether paid in cash or otherwise.
ment not to exceed $1,000, unless the failure is due to
The Form W-2 supplied by the Internal Revenue Service must be
reasonable cause and not willful neglect per Section
used for this purpose unless the employer uses a substitute form
143.741(2), RSMo.
approved in writing by the Missouri Department of Revenue.
4. A deficiency is subject to additions to tax of 5%, if the
If it becomes necessary to correct Form W-2 after it has been issued
deficiency is due to negligence or disregard of rules and
to an employee, two corrected Form W-2s should be issued to the
regulations, or 50%, if the deficiency is due to fraud per
employee and a copy mailed to the Tax Administration Bureau. The
Sections 143.751(1) and (2), RSMo.
new copies must be clearly marked “Corrected by Employer.”
5. Failure to pay tax timely will result in additions to tax of
In case a Form W-2 is lost or destroyed, a substitute copy must be
5% per Section 143.751(3), RSMo.
issued to the employee and must be clearly marked “Reissued by
Employer.”
6. A person who willfully fails to collect, account, or pay
If employment terminates during the year, two copies of Form W-2,
withheld taxes is subject to a penalty equal to the amount
Copy 2 and C, must be provided to the employee within 30 days of
not paid per Section 143.751(4), RSMo.
the last payment of wages. Interrupted or intermittent employment is
In addition, any officer, director, statutory trustee or
not considered a termination if there is reasonable expectation of
employee of any corporation who has direct control, super-
further employment on the part of both the employer and the
vision or responsibility for filing returns and making
employee. If an employee’s services are terminated and the employee
payments of the tax, who fails to file and make payment,
has been provided Form W-2 for the period which he worked during
may be personally assessed the tax, including interest, addi-
the year and the employee is later reemployed by the same employer
tions to tax and penalties per Section 143.241.2, RSMo.
during the calendar year, another withholding statement must be
provided to the employee covering only the later period of employ-
7. Criminal penalties are also provided in Sections 143.911
ment within the calendar year.
to 143.951, RSMo.
Form W-2, Wage and Tax Statement and/or Form 1099-R, Distribu-
8. A Certificate of Tax Lien may be filed for record with the
tions From Pensions, Annuities, Retirement or Profit-Sharing Plans,
recorder’s office. The lien shall arise on the date an assess-
IRAs, Insurance Contracts, etc., must be provided to the employee
ment becomes final and shall attach to all real and
no later than January 31 of the following calendar year for which
personal property owned by or acquired by the taxpayer.
the Form W-2/Form 1099-R applies. File Form 1099-R, for each
A Certificate of Tax Lien may also be filed with the clerk of
person to whom you have made any designated distribution from
the circuit court and shall have the force and effect of a
profit-sharing or retirement plans, IRAs, annuities, pensions, etc.,
default judgment pursuant to Section 143.902, RSMo.
whether or not you withheld Federal or Missouri income tax.
17. Failure to Pay Taxes Withheld
19. Final or Annual Report of Income Tax Withheld
Any employer who fails to remit income tax withheld or to file tax
A. Annual Report
returns as required, may be required to deposit the taxes in a
On or before January 31, each employer must file copies of all with-
special trust account for Missouri (see Section 32.052, RSMo).
holding statements, Form W-2/Form 1099-R, Copy 1, for the year,
Penalties are provided for failure to make payment. If the Director
along with Form MO W-3, Transmittal of Wage and Tax Statements.
of Revenue finds that the collection of taxes required to be
These copies must also be accompanied by a list, preferably an
deducted and withheld by an employer may be jeopardized by
adding machine tape, of the total amount of the income tax withheld
delay, he/she may require the employer to remit the tax or make a
as shown on all “Copy 1s” of Form W-2/Form 1099-R.
return at any time. A lien outstanding with regard to any tax admin-
Send Form W-2(s)/Form 1099-R(s) and Form MO W-3 to the Mis-
istered by the director shall be a sufficient basis for this action (see
souri Department of Revenue in convenient size packages. Each
Section 143.221.4, RSMo).
package must be identified with the name and account number of
the employer, and the packages must be consecutively numbered.
A. Personal Liability
Any officer, director, statutory trustee or employee of any corpora-
Do not include the fourth quarter or 12th month return, with the
tion, including administratively dissolved corporations, or foreign
Form W-2(s)/Form 1099-R(s) and Form MO W-3. The last annual
corporations that have had their certificate of authority revoked,
remittance must be sent separately with Form MO-941.
subject to the provisions of Sections 143.191 to 143.265, RSMo,
Any employee copies of Form W-2(s)/Form 1099-R(s) and Form
who has the direct control, supervision or responsibility for filing
MO W-3 that were returned to the employer as undeliverable must
returns and making payment of the amount of tax imposed in
be kept by the employer for at least four (4) years.
accordance with Sections 143.191 to 143.265, RSMo, and who
fails to file such return with the Director of Revenue, shall be
B. Final Report
personally assessed for such amounts, including interest, additions
Form MO-941F, Employer’s Withholding Final Report, must be filed
to tax and penalties thereon, per Section 143.241.2, RSMo.
if the employer’s business closes, is sold, ceases to pay wages or has
a change in ownership type.
18. Statements for Employees
C. Magnetic Media Reporting
Two copies of the Form W-2, Wage and Tax Statement, shall be
The Missouri Department of Revenue will accept computer
provided to each employee to whom wages were paid and were
produced magnetic tape records instead of the paper Form W-2s.
subject to withholding tax whether or not tax was withheld from
Upon request, information will be supplied as to the tape data that
such payments. Wages include sickness or injury payments made
is acceptable to the Department of Revenue. To obtain these spec-
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