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 firstname.lastname@example.org 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.