The rules
| Forms filed with the state | 1099-MISC and 1099-NEC (and W-2G) for payments of $1,200 or more from a Missouri source, regardless of withholding; wages already subject to Missouri withholding and S-corp/partnership reports are excluded. |
| Who must file | Anyone required to file a federal 1099 who paid $1,200+ from a Missouri source. ‘Missouri is not a participant in the CF/SF Program for tax year 2025’; direct filing required. |
| Due date | Last day of February (February 28 per Reporting Miscellaneous Income page). |
| How | Online W-2 & 1099 Submission System (MyTax Missouri, MOID and PIN) with 1220 .txt files; Missouri File Transfer Portal for providers; CD/flash drive; or paper with Form MO-96 transmittal. No electronic-filing threshold. MO-W-3 covers W-2s, not 1099s. |
| State 1099-K threshold | None. |
| Nonresident withholding | No general contractor withholding; Missouri requires 2% withholding on nonresident entertainers (Form MO-2ENT), not confirmed on the 1099 pages. |
- State guide is for tax year 2025 (uploads opened December 2, 2025); 2026 guide not yet posted.
Questions people ask about Missouri
Do I have to file 1099s directly with Missouri?
Yes, when Missouri tax was withheld on the payment. Even without withholding, Missouri requires a direct filing in some cases. Anyone required to file a federal 1099 who paid $1,200+ from a Missouri source. ‘Missouri is not a participant in the CF/SF Program for tax year 2025’; direct filing required.
Which 1099 forms does Missouri require?
1099-MISC and 1099-NEC (and W-2G) for payments of $1,200 or more from a Missouri source, regardless of withholding; wages already subject to Missouri withholding and S-corp/partnership reports are excluded.
When are 1099s due in Missouri?
Last day of February (February 28 per Reporting Miscellaneous Income page).
How do I file 1099s with Missouri?
Online W-2 & 1099 Submission System (MyTax Missouri, MOID and PIN) with 1220 .txt files; Missouri File Transfer Portal for providers; CD/flash drive; or paper with Form MO-96 transmittal. No electronic-filing threshold. MO-W-3 covers W-2s, not 1099s.
Does Missouri have its own 1099-K threshold?
None.
Does Missouri require withholding on payments to nonresident contractors?
No general contractor withholding; Missouri requires 2% withholding on nonresident entertainers (Form MO-2ENT), not confirmed on the 1099 pages.
Verified September 24, 2026 against https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGui…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Missouri who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.