The irrevocable letter of credit on Form 2879 is a Missouri Department of Revenue form in which a bank or other financial institution (the Issuer) agrees to pay the Department, on written demand, tax and related amounts owed by a named taxpayer or business. It can secure sales and use tax, cigarette tax, motor fuel tax, other tobacco products tax, or transient employer withholding and unemployment tax. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its mailing addresses are published by the Missouri Department of Revenue.
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What is 2879?
Form 2879, Irrevocable Letter of Credit, is the Missouri Department of Revenue form by which a bank or financial institution (the Issuer) issues an irrevocable letter of credit (ILC) in favor of the Department to secure a taxpayer's tax payments.
The ILC secures payment of the tax checked on the form and the related fees, interest, additions to tax and penalties due the state of Missouri on or after the date the ILC is issued. The five tax types printed on the form are Sales and Use Tax, Cigarette Tax, Motor Fuel Tax, Other Tobacco Products, and Transient Employer Withholding and Unemployment Tax.
The form sets the terms of the ILC itself. The Department collects by written demand on the Issuer, and the Issuer must honor partial or full demands and pay within thirty (30) days of receipt. The ILC lasts one year from the date of issuance and renews automatically for further one-year periods unless the Issuer gives written notice of non-renewal. Missouri law governs it, and the Circuit Court of Cole County, Missouri is the only venue.
The reverse of the page is a separate Authorization for Release of Confidential Information. The form states that it is set out at the Department's request and is not part of, or an exhibit to, the ILC. The Department of Revenue forms page lists Form 2879 with a revision date of 2/22/2026.
Who needs to file 2879?
Form 2879 involves two parties: a taxpayer or business, and the bank or financial institution that issues the letter of credit for it.
- Taxpayer or business: the form is issued "at the request of" the taxpayer or business owner, all partners, or the corporation or LLC named at the top. An owner, partner, corporate officer or member signs the Authorization for Release of Confidential Information on the reverse and states that he or she has legal authority to bind the taxpayer or business.
- Issuing bank or financial institution: the Issuer completes its name, address and telephone number, and an official of the bank or institution signs with a title and a printed name, stating legal authority to bind the Issuer under the ILC.
The form can secure only the tax types printed on it: sales and use tax, cigarette tax, motor fuel tax, other tobacco products, and transient employer withholding and unemployment tax. A Missouri Tax I.D. Number is requested, and a Federal Employer I.D. Number is optional unless the Department of Revenue requires it. The form does not say when a taxpayer must provide a letter of credit, so contact the Taxation Division for your tax type at the phone numbers printed on the form.
When to file 2879
Form 2879 is completed when an ILC is issued for a taxpayer or business, and the date of issuance printed on the form (MM/DD/YYYY) starts the ILC's term. No separate due date is printed on the form.
The ILC is effective for one year from the date of issuance and renews automatically for additional one-year periods. The Issuer can stop the renewal only by notifying the Department in writing, at the address indicated for each type of tax, at least sixty (60) days before an expiration date. A non-renewal does not release the Issuer from liability for tax, fees, interest, additions to tax and penalties that accrue for periods before the cancellation.
The Department has one year after the expiration date to make a demand for payment on the Issuer, and the Issuer then has thirty (30) days from receiving a demand to pay. The release of confidential information on the reverse lasts as long as the obligation remains in force and effect.
How to fill out 2879
Enter the tax ID numbers
Enter the taxpayer's Missouri Tax I.D. Number and, if the Department of Revenue requires it, the Federal Employer I.D. Number (optional otherwise).
Mark the type of tax
Check the box under Type of Tax for the tax the ILC secures: Sales and Use Tax, Cigarette Tax, Motor Fuel Tax, Other Tobacco Products, or Transient Employer Withholding and Unemployment Tax.
Enter amount, number and issue date
Fill in the Amount (U.S. Currency), the Letter of Credit Number and the Date of Issuance in MM/DD/YYYY format. The date starts the one-year term.
Enter the taxpayer's name and address
Write the taxpayer or business owner's name (all partners, or the corporation or LLC name), then the address, city, county, state, ZIP code and e-mail address.
Name the Issuer and the sum
On the Issuer line write the name of the bank or financial institution, then the aggregated sum in words and in figures where the form asks for dollars and ($).
Complete the issuing bank block
Enter the bank or financial institution name, address, city, state and ZIP code, and telephone number in the format (__) -.
Have the bank official sign
A bank or financial institution official signs and gives a title in the Signature and Title box and enters a typed or printed name. The signer states legal authority to bind the Issuer.
Complete the reverse authorization
On the Authorization for Release of Confidential Information, write the bank or financial institution's name and the Letter of Credit Number the release covers.
Date and sign the execution lines
Enter the day, month and year in the "this ___ day of _, 20" line. An owner, partner, corporate officer or member signs, prints a name and title, and enters the date in MM/DD/YYYY format.
Review, then download the PDF
Check that the tax type, amount, letter of credit number and dates agree on both sides. Download or print the completed PDF from FillingPDF on white paper and mail it as described under How to submit.
How to submit 2879
Form 2879 is mailed to the Missouri Department of Revenue, Taxation Division, at the address for the tax the ILC secures. The form prints no other submission channel.
- Sales and Use or Transient Employer Withholding Tax: Taxation Division, P.O. Box 357, Jefferson City, MO 65105-0357. Phone (573) 751-5860; fax (573) 522-1722; e-mail [email protected].
- Motor Fuel Tax: Taxation Division, P.O. Box 300, Jefferson City MO 65105-0300. Phone (573) 751-2611; fax (573) 522-1720; e-mail [email protected].
- Cigarette Tax: Taxation Division, P.O. Box 811, Jefferson City, MO 65105-0811. Phone (573) 751-7163; fax (573) 522-1720; e-mail [email protected].
- Other Tobacco Products: Taxation Division, P.O. Box 3320, Jefferson City, MO 65105-3320. Phone (573) 751-5772; fax (573) 522-1720; e-mail [email protected].
The form says to print it on white paper only. Send both sides, since the Authorization for Release of Confidential Information is on the reverse. The Issuer's notice of non-renewal goes in writing to the address for each tax type shown on the form. Additional information is at dor.mo.gov, and the TTY number is (800) 735-2966. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Printing the form on colored or other non-white paper; the form says to print it on white paper only.
- Mailing the form to the wrong Taxation Division P.O. Box instead of the one listed for the tax type being secured.
- Checking the wrong tax type, or none, so the ILC does not clearly secure the intended tax.
- Entering the date of issuance in a format other than MM/DD/YYYY, which sets the start of the one-year term.
- Leaving the Letter of Credit Number off the reverse authorization; it must name the bank and the ILC number it covers.
- Sending a non-renewal notice to the wrong address or less than sixty (60) days before the expiration date; it must be written and sent to the address for each tax type.
- Treating the release authorization as part of the ILC; the form says it is not an exhibit to the letter of credit.
- Signing for the taxpayer or the Issuer without the legal authority to bind it, which each signer states on the form.
Frequently asked questions
What is an irrevocable letter of credit on Form 2879?
It is a Missouri Department of Revenue form in which a bank or financial institution issues an irrevocable letter of credit in favor of the Department. It secures payment of the checked tax and related fees, interest, additions to tax and penalties due on or after the date of issuance.
Which taxes can Form 2879 secure?
The form lists Sales and Use Tax, Cigarette Tax, Motor Fuel Tax, Other Tobacco Products, and Transient Employer Withholding and Unemployment Tax. You check the box for the tax the letter of credit covers; the mailing address also depends on that tax type.
How long does the letter of credit last and how does it renew?
It is effective for one year from the date of issuance and renews automatically for additional one-year periods. The Issuer can decline renewal by written notice to the Department at least sixty (60) days before the expiration date, at the address shown for the tax type.
How quickly must the bank pay a demand?
The Issuer must honor partial or full demands and pay the Department within thirty (30) days of receiving the written demand. Demands are sent by U.S. mail or personal service, reference the ILC, and may be made up to one year after the expiration date.
Where do I mail Form 2879?
To the Taxation Division, P.O. Box 357 (sales and use or transient employer withholding), P.O. Box 300 (motor fuel), P.O. Box 811 (cigarette) or P.O. Box 3320 (other tobacco products), all in Jefferson City, MO. Choose the box for your tax type.
What is the Authorization for Release of Confidential Information on the back?
It lets the Department release confidential tax information to the named bank so the bank can make a demand on the ILC, only for the delinquent periods in the demand. The form says it is not part of the letter of credit.
Can I fill out Form 2879 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the Department of Revenue; you mail it to the Taxation Division yourself.
Which court handles disputes over the letter of credit?
Missouri law governs the ILC, and the only venue is the Circuit Court of Cole County, Missouri. The form also says the Issuer is liable for prejudgment interest and attorney fees if it breaches its obligations under the ILC.
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