Form MO-941, Employer's Return of Income Taxes Withheld – Missouri

Form MO-941, Employer's Return of Income Taxes Withheld, is the Missouri Department of Revenue return on which an employer reports the state withholding tax it withheld for a reporting period and works out the balance due or the overpayment.\n\nThe return is a single page with a short set of instructions on page 2. It identifies the business by Missouri Tax I.D. Number and Federal Employer I.D. Number, states the filing frequency and reporting period (MM/YY), and then runs through seven lines: withholding this period, compensation deduction, existing credit(s) or overpayment(s), balance due, additions to tax, interest and total amount due or overpaid. A signature block under penalties of perjury closes the form.\n\nThe same form covers several situations through check boxes: an Amended Return to increase or decrease tax liability, an Address Change, a Final Return when an account is closed (Out Of Business or Sold Business) and a return Filed under Professional Employer Organization (PEO).\n\nIt is not a refund request and not an address-change form. A refund of an overpayment is requested with the Employer's Refund Request (Form 4854), and a changed mailing address or primary business location is reported on the Registration or Exemption Change Request (Form 126). The Department's Employer's Withholding Tax Guide (Form 4282) explains the compensation deduction in detail.

Employers that withhold Missouri income tax from pay and are required to file withholding returns with the Missouri Department of Revenue use Form MO-941. The form's Filing Frequency box states how often your business must file.\n\n- Employers amending a previously filed return, to increase or decrease tax liability, use a new MO-941 with the Amended Return box selected.\n- Employers closing their withholding account file a final return, with the close date and the reason (Out Of Business or Sold Business).\n- Employers filing under a Professional Employer Organization check the PEO box and give the PEO's name.\n- Employers with no withholding in a period still report it: the instructions for line 1 say to enter zero.\n\nA business that has no Missouri Tax I.D. Number must register first, at dor.mo.gov/register-business/ or with the Missouri Tax Registration Application (Form 2643). Do not use this form to request a refund (use Form 4854) or only to change your address (use Form 126, submitted with your return).

File a Form MO-941 for each reporting period that your filing frequency requires. The form defines the Reporting Period as the tax period you must file based on that frequency, and it points to Form 2414W (Withholding Tax E-File Due Dates) at dor.mo.gov/forms/ for the due dates. The Employer's Withholding Tax Guide, available at dor.mo.gov/taxation/business/tax-types/withholding/, also shows them.\n\nFiling or paying after the due date brings additions to tax (line 5) and interest (line 6). An amended return filed after the due date also carries penalties and interest on the additional tax reported. A separate MO-941 must be filed for each tax period whose liability needs adjusting.\n\nWhen you close your account, file a final return and enter the close date (MM/DD/YY) with the reason for closing.

You can file Form MO-941 electronically or by mail to the Missouri Department of Revenue.\n\n- E-file: go to mytax.mo.gov/rptp/portal/home/fileandpaybusinesstaxesonline. The form says e-filing transmits both the return and any payment, gives a confirmation number you can keep to verify receipt, and removes the need to mail anything.\n- By mail: Taxation Division, P.O. Box 999, Jefferson City, MO 65105-0999.\n\nThe form lists the Taxation Division's contacts: e-mail [email protected], phone (573) 751-7200 and fax (573) 522-6816. Payment is in U.S. funds only.\n\nAttach what your situation requires: supporting documents for an amended return that decreases liability, Form 126 with an address change, and Form 4854 if you want an overpayment refunded rather than left as a credit. FillingPDF lets you fill out and download the PDF; submission follows the channels above.