Missouri 1099 Filing Requirements

Tax year 2026 · MO · Last verified April 26, 2026

CF/SF Participation

Does not participate in CF/SF

Direct Filing Portal

Online W-2 / 1099 Submission System (https://mytax.mo.gov/rptp/portal/business/w2-1099-submission/) and Missouri File Transfer Portal (MOFTP) for third-party payroll providers and software developers

Registration

Required

No registration is required for the public-facing Online W-2/1099 Submission System, but filers must have an active Employer Withholding Tax Account, Missouri Tax Identification Number (MOID), and PIN. MOFTP system-to-system transfers require a separate registration request (email [email protected]) and are limited to third-party payroll providers, software developers, and filers without an active MO withholding account.

Transmittal Form

MO-96 (Annual Summary and Transmittal of Missouri Forms MO-99 Misc) for paper 1099-MISC / W-2G filings; the K (State Summary) record serves as the electronic transmittal in the Pub 1220 file. Form 1099-NEC has no separate Missouri transmittal. Form MO W-3 is a W-2/withholding reconciliation and is part of the W-2 electronic file, not a 1099 transmittal.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	Direct state filing	February 28	View detail →
1099-MISC Miscellaneous information	Direct state filing	February 28	View detail →
1099-NEC Nonemployee compensation	Direct state filing	February 28	View detail →

General notes

Missouri requires payers to file 1099 information returns with the Missouri Department of Revenue when (a) the same form is required to be filed with the IRS and (b) the Missouri-source payment is $1,200 or more. Missouri is NOT a participant in the IRS Combined Federal/State Filing (CF/SF) Program for tax year 2025, so 1099 data submitted to the IRS via FIRE/IRIS will NOT be forwarded to Missouri — payers must file separately with the state. The due date is the last day of February. Electronic filing is optional (no minimum-form threshold) via the Online W-2/1099 Submission System using the IRS Publication 1220 fixed-format .txt layout; Missouri does not accept the IRS IRIS XML format. Paper filing with Form MO-96 transmittal is also accepted.

Penalties

No mandatory e-file threshold for tax year 2025. Missouri does not require 1099 forms to be filed electronically regardless of the number of forms submitted; electronic filing is encouraged but optional. Federal IRS e-file waivers automatically apply to Missouri per Section 143.591, RSMo, but waiver-holders must still file paper forms with MO DOR.

Failure to file or late filing of information returns is governed by Missouri's general information-return penalty regime under Chapter 143 (administered through Form MO-941 / withholding compliance for forms with MO tax withheld). For 2025 there is no specific dollar penalty published in the 1099 Instructions & Specifications Handbook itself; consult Missouri Employer's Tax Guide (Form 4282) for current penalty schedules.