Do I have to file 1099s with Missouri?
The rules for tax year 2026
| 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’, and the IRS CF/SF state list for tax year 2026 (Pub 5717, Rev. 9-2026) omits Missouri; direct filing required. Missouri’s Form 4282 (Revised 03-2026) still says it participates and is out of date. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Own threshold: $1,200 from a Missouri source, and only when the same 1099 is required federallyFile with Missouri if "You are required to file the same Form 1099 information return to the Internal Revenue Service, and The payments were made from a Missouri source of $1,200.00 or more." Handbook covers TY2025; no TY2026 edition found.Source: Missouri 1099 Instructions and Specifications 2025 |
| State 1099-K threshold | Not addressed (general $1,200 rule tied to a federal filing requirement)Source: Missouri DOR: Withholding Tax FAQs |
| State backup withholding | None foundNo backup withholding provision found in Form 4282 (2025) or the withholding FAQ.Source: Form 4282, Missouri Employer's Tax GuideFull detail: Missouri backup and nonresident withholding |
| Withholding on nonresident contractors | No contractor withholding stated. Form 4282 requires payers of nonresident entertainers "to withhold 2 percent of the gross compensation paid to nonresident entertainers" (Form MO-2ENT).Source: Form 4282, Missouri Employer's Tax GuideFull detail: Missouri backup and nonresident withholding |
| Where to file | Online W-2/1099 Submission System (requires MOID and PIN); MOFTP for providers |
| File format for tax year 2026 | Pub 1220 only; IRIS XML not acceptedSee the specifications below. |
| Annual transmittal or reconciliation | Form MO-96 (paper, covers 1099-MISC/MO-99 MISC only; electronic K record is the equivalent; 1099-NEC has no cover form)Due: last day of FebruaryForm: Form MO-96, Annual Summary and Transmittal |
| Due dates | "Regardless of how the forms are submitted, the due date is by the last day of February." The FAQ gives February 28 for the state and January 31 for recipient copies. No separate NEC date is stated.Source: Missouri 1099 Instructions and Specifications 2025 |
| Combined Federal/State (CF/SF) | Missouri does not participate in CF/SF for tax year 2025 or 2026. IRS Pub 1220 (Rev. 5-2026) "What's New" removes Missouri (code 29) from the program, and the CF/SF state table in IRS Pub 5717 (Rev. 9-2026, tax year 2026 IRIS filings) omits Missouri. The handbook agrees: "Missouri is not a participant in the... CF/SF Program for tax year 2025". Missouri's Form 4282 (Revised 03-2026) and the FAQ still say "Missouri does participate in the Combined Federal/State Filing"; that text is out of date. File directly.Source: IRS Publication 5717 |
| Penalties | "a penalty of two dollars ($2.00) for each statement not so filed but the total... shall not exceed one thousand dollars ($1,000)"; intentional failures "on five or more occasions" can be fined up to $200 each from the fifth on.Source: Missouri DOR: Withholding Tax FAQs |
Some items for Missouri are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Identify 2026 1099s required federally with Missouri-source payments of $1,200 or more.
- Build a Pub 1220 fixed-format .txt file with T, A, B, C, K, F records per the MO handbook (IRIS XML not accepted).
- Log in to the Online W-2/1099 Submission System with MOID and PIN, choose 1099, upload, and save the confirmation number.
- Providers without an MO account request MOFTP access via elecfile@dor.mo.gov.
- Paper option: 1099-NEC without cover form; 1099-MISC with Form MO-96, by email, fax or mail.
- File by the last day of February 2027; do not rely on CF/SF.
File specifications and filing system
- Missouri Employer Reporting of 1099 Instructions and Specifications Handbook 2025 (issued 11/25/2025)
- Filing system: Online W-2/1099 Submission System (requires MOID and PIN); MOFTP for providers
State pages checked (9)
- https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf
- https://dor.mo.gov/faq/taxation/business/withholding.html
- https://dor.mo.gov/taxation/business/tax-types/withholding/efw2.html
- https://sa.dor.mo.gov/efw2/
- https://dor.mo.gov/forms/4282_2025.pdf
- https://dor.mo.gov/forms/MO-96.pdf
- https://dor.mo.gov/forms/4282_2026.pdf
- https://www.irs.gov/pub/irs-pdf/p1220.pdf
- https://www.irs.gov/pub/irs-pdf/p5717.pdf
Questions people ask about Missouri
Do I have to file 1099s directly with Missouri?
File 1099s directly with Missouri whether or not Missouri tax was withheld. 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’, and the IRS CF/SF state list for tax year 2026 (Pub 5717, Rev. 9-2026) omits Missouri; direct filing required. Missouri’s Form 4282 (Revised 03-2026) still says it participates and is out of date.
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?
"Regardless of how the forms are submitted, the due date is by the last day of February." The FAQ gives February 28 for the state and January 31 for recipient copies. No separate NEC date is stated.
How do I file 1099s with Missouri?
Identify 2026 1099s required federally with Missouri-source payments of $1,200 or more. Build a Pub 1220 fixed-format .txt file with T, A, B, C, K, F records per the MO handbook (IRIS XML not accepted). Log in to the Online W-2/1099 Submission System with MOID and PIN, choose 1099, upload, and save the confirmation number. Providers without an MO account request MOFTP access via elecfile@dor.mo.gov. Paper option: 1099-NEC without cover form; 1099-MISC with Form MO-96, by email, fax or mail. File by the last day of February 2027; do not rely on CF/SF.
Does Missouri have its own 1099-K threshold?
Not addressed (general $1,200 rule tied to a federal filing requirement)
Does Missouri require withholding on payments to nonresident contractors?
No contractor withholding stated. Form 4282 requires payers of nonresident entertainers "to withhold 2 percent of the gross compensation paid to nonresident entertainers" (Form MO-2ENT). See the Missouri backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Missouri adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.