Missouri 1099 filing requirements (2026)
Missouri requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is February 28 (last day of February; next business day if on a weekend or federal holiday).
| State 1099-NEC filing required? | Yes |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | February 28 (last day of February; next business day if on a weekend or federal holiday) |
| IRS CF/SF participant | No |
How does Missouri treat the new $2,000 federal threshold?
RSMo 143.591 allows information returns for payments of $1,200 or more ($100 for interest/dividends), due by February 28, but 'Such return shall not be required unless the person is required to file a return or report containing the same or similar information to the United States Internal Revenue Service.' DOR's 2025 1099 Instructions & Specifications (issued 11/25/2025) say you must file with Missouri if (1) you are required to file the same Form 1099 with the IRS and (2) Missouri-source payments are $1,200.00 or more. Both conditions must be met, so for 2026 payments the effective threshold for 1099-NEC/MISC is the federal $2,000. The $1,200 state figure only matters where the federal threshold is lower. Missouri has published no 2026/OBBBA-specific guidance. Exceptions: wages already subject to Missouri withholding, and income reported on S-corporation/partnership information reports.
What if you withheld Missouri income tax?
DOR 2025 1099 guide: 'Missouri is not a participant in the Internal Revenue Service's Combined Federal/State Filing (CF/SF) Program for tax year 2025 ... Separate filing with Missouri is required.' An older DOR FAQ page still describes CF/SF participation; the newer guide controls. 1099-NEC has no transmittal form and may be emailed to [email protected] or mailed to PO Box 385, Jefferson City, MO 65105-0385. 1099-MISC (or MO-99 MISC) goes with Form MO-96. E-filing is not mandatory. E-filing options are the Online W-2 & 1099 Submission System (requires an active Employer Withholding Tax account) and MOFTP. IRS IRIS XML is not supported. Penalty: $2 per statement not filed, up to $1,000 per year.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Missouri's rules apply.
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