Missouri 1099-MISC Filing Requirements, Tax Year 2026
What Missouri requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Missouri requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Missouri requirement for 1099-MISC; a separate state submission is required.
Missouri requires 1099-MISC to be filed directly with MO DOR when federal filing is required and Missouri-source payments are $1,200 or more. For tax year 2025 Missouri is NOT a CF/SF participant — payers must file directly via the Online W-2/1099 Submission System or by paper. Paper filers submit a federal 1099-MISC marked 'Copy 1: Missouri Copy' along with Form MO-96 (Annual Summary and Transmittal). Electronic filers use the IRS Pub 1220 .txt layout. Due last day of February.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Filing required only when Missouri-source payments total $1,200 or more |
1099-MISC must be filed with MO DOR only when the recipient's Missouri-source payments equal $1,200 or more for the year. Below that threshold no MO filing is required even if a federal 1099-MISC was filed. |
Deadlines and extensions
Accepted format
Fire
Electronic: Online W-2/1099 Submission System using IRS Pub 1220 .txt format. Paper: federal Form 1099-MISC marked 'Copy 1: Missouri Copy' submitted with Form MO-96 Annual Summary and Transmittal. Federal Form 1099-MISC may serve as substitute for the Missouri MO-99 MISC.
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
Transmittal form required: 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.
Registration
Registration required: Yes
Late-filing penalties
Missouri penalty overview
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.
Frequently asked questions
Does Missouri require filing of 1099-MISC for tax year 2026?
Does Missouri participate in the CF/SF program?
What is the Missouri 1099-MISC filing deadline for tax year 2026?
What format does Missouri accept for 1099-MISC?
Do I need to file 1099-MISC with Missouri if I also filed federally?
What happens if I miss the Missouri 1099-MISC deadline?
How do I register to file with Missouri?
Source citations
“Missouri requires filing of all 1099 forms for payments of $1,200 or more from Missouri sources, regardless of whether state tax was withheld. The state participates in the Combined Federal/State Filing (CF/SF) Program, but this requires written IRS approval. Without CF/SF approval, direct state filing is mandatory.”
“This information must be filed on or before February 28 of each year for the previous calendar year. Please send the completed forms to the Taxation Division, PO Box 3330, Jefferson City, MO 65105-3330.”
“For every Federal 1099-MISC, Miscellaneous Information form issued, complete a Form MO-99 MISC, Information Return for Receipts of Miscellaneous Income and submit with Form MO-96, Annual Summary and Transmittal of Missouri Forms MO-99 Misc. Note: Federal Form 1099-MISC can be used as a substitute for the MO-99 MISC form, if the forms are clearly marked as follows: Copy 1: Missouri Copy. Copy 2: Information supplied to Missouri Department of Revenue.”
“All individuals, businesses and corporations are required to file with Missouri if: You are required to file the same Form 1099 information return to the Internal Revenue Service (IRS), and The payments were made from a Missouri source of $1,200.00 or more.”
Additional 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.
Scope: Original 1099 filings with no Missouri state income tax withheld. State agencies revise rules without notice; verify with the Missouri state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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