Missouri 1099-NEC Filing Requirements, Tax Year 2026
What Missouri requires from businesses filing 1099-NEC (Nonemployee compensation) 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-NEC 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-NEC; a separate state submission is required.
Missouri requires 1099-NEC to be filed directly with MO DOR when the federal form 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 separately with Missouri. Electronic filers use the IRS Pub 1220 .txt layout via the Online W-2/1099 Submission System; paper filers submit federal 1099-NEC directly with no Missouri transmittal form. 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-NEC must be filed with MO DOR only when nonemployee compensation paid from a Missouri source equals $1,200 or more. Income already reported on a federal partnership or S-corporation information return is excluded. |
Deadlines and extensions
Accepted format
Fire
Electronic: Online W-2/1099 Submission System using IRS Pub 1220 .txt format. Paper: submit federal Form 1099-NEC directly to MO DOR Taxation Division (no Missouri-specific transmittal form accompanies 1099-NEC). Mail to Taxation Division, P.O. Box 3330, Jefferson City, MO 65105-3330.
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-NEC for tax year 2026?
Does Missouri participate in the CF/SF program?
What is the Missouri 1099-NEC filing deadline for tax year 2026?
What format does Missouri accept for 1099-NEC?
Do I need to file 1099-NEC with Missouri if I also filed federally?
What happens if I miss the Missouri 1099-NEC 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.”
“Regardless of how the forms are submitted, the due date is by the last day of February. Note: If the due date falls on a Saturday, Sunday, or federal holiday, the information is due on the next business day.”
“Federal Form 1099-NEC, Nonemployee Compensation Note: No Missouri forms will accompany this form.”
“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. You are not required to file with Missouri if: The payment was wages from which Missouri withholding tax was already deducted, or The income is already reported on an information report for an S-Corporation or Partnership.”
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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