Missouri Payroll Tax and Registration Guide
Employers in the Show Me State: learn about Indiana payroll tax and registration here.
Account Number(s) Needed:
Companies who pay employees in Missouri must register with the MO Department of Revenue for a Withholding Account Number and the MO Department of Labor and Industrial Relations for an Employer Account Number. Apply for both online at the MO Online Business Registration Portal.
MO Withholding Account Number: 99999999 (8 digits)
- Apply online at the MO Online Business Registration Portal to receive the number within 5-10 days.
- Find an existing Withholding Account Number:
- on Form MO-941, Employer’s Return of Income Taxes Withheld.
- by contacting the Department of Revenue.
MO Employer Account Number: 999999-9-999-9999 (14 digits)
- Apply online at the MO Online Business Registration Portal to receive the number within 5-10 days.
- Find an existing Employer Account Number:
- on Form MODES-4-7, Employer’s Quarterly Contribution and Wage Report.
- by contacting the Department of Labor and Industrial Relations.
Required Payroll Documentation:
Withholding
- MO-941 (Employer’s Return of Income Taxes Withheld): This report is a good source of information to balance state tax withheld amounts from previous quarters.
Unemployment
- MO-DES-4 (Quarterly Contribution and Wage Report) and MO-DES-108 (Quarterly Employee Wage Listing): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.
Third Party Access /POA Needed:
No
Local Income Taxes Imposed:
Yes
State Resources:
Visit state resources for specific tax rates and wage details
Dept. of Labor for unemployment taxes
Dept. of Revenue for withholding taxes
