Missouri Adds 1099-NEC information to the Withholding Tax FAQs

Robert Beck
March 25, 2021

Missouri recently added three questions with answers to its Withholding Tax FAQ list. All three questions are regarding the revival of Form 1099-NEC. See the questions below:
The first question asked whether the 1099-NEC needed a cover form like the MO-96 covered the 1099-MISC in previous years. The response is that no cover form is required and that the form should be submitted without a cover form.
The second question asks where Form 1099-NEC should be submitted. The response is that forms can be submitted electronically to income@dor.mo.gov or by mail to MODOR, PO BOX 385, Jefferson City, MO 65105-0385.
The third question asks if both 1099-MISC and 1099-NEC forms were used, should both be submitted to the department? The response is that both forms will need to be submitted to the Department. Forms 1099-MISC will require cover form MO-96 while the 1099-NEC does not have a cover form.

To view the complete FAQ list, click here.

 

 

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Author

Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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