Form Dor-4282 - Employer'S Tax Guide - Missouri Page 9
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44ifications, call (573) 751-5752 or write the Tax Administration
21. Records to be Kept by Employers
Bureau, P.O. Box 900, Jefferson City, MO 65105-0900. Cartridges
The following records must be retained for all employees:
and diskettes are acceptable.
1. Name, address, social security number, and period of
employment;
20. Closing a Withholding Account
2. Amounts and dates of all wage payments subject to
An employer must notify the Missouri Department of Revenue to
Missouri income tax withholding;
close its withholding tax account. The Missouri Department of
3. Employee’s state income tax withholding allowance
Revenue will not automatically close the account because it stops
certificate;
making payments and filing returns.
4. Employer’s state income tax withholding registration
An employer should close its withholding account if any of the
number;
following occur:
5. Record of quarter-monthly, monthly, quarterly, and annual
• It permanently stops doing business;
returns filed including dates and amounts of payments;
• It permanently stops having employees; or
6. Records that would assist the Missouri Department of
Revenue in auditing the employer’s records; and
• It has a major change in business, such as forming a part-
nership or joining others to form a corporation.
All records should be kept for at least three (3) years after the date
the taxes to which they relate become due, or the date the taxes are
To close the account use Form MO-941F, Employer’s Withholding
paid, whichever is later.
Final Report, AND write “FINAL PAYROLL” on the last Form
MO-941 to be filed. Failure to notify the Missouri Department of
In addition to the records listed above, all records of the allocation
Revenue to close the account will cause estimated billings to be
of working days in the state of Missouri must be retained for all
issued. If an estimated billing is received, the employer must remit the
nonresident employees.
actual amount withheld to the Missouri Department of Revenue.
Department of Revenue Tax Assistance Centers
Cape Girardeau
Joplin
Springfield
St. Louis
3102 Blattner Dr., Ste. 102
1110 E. Seventh St., Ste. 400
149 Park Central Square, Rm. 313
2510 South Brentwood, Ste. 300
P.O. Box 909
Joplin, MO 64801
Springfield, MO 65806
Brentwood, MO 63144
Cape Girardeau, MO 63702-0909
(417) 629-3070
(417) 895-6474
(314) 301-1660
(573) 290-5850
Jefferson City
Kansas City
St. Joseph
2018 William St.
615 East 13th St., Rm. B2
525 Jules, Rm. 314
P.O. Box 385
Kansas City, MO 64106
St. Joseph, MO 64501
Jefferson City, MO 65105-0385
(816) 889-2920
(816) 387-2230
(573) 751-7191
Individuals with speech/hearing impairments use TDD (800) 735-2966.
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