HOUSE BILL NO. 1919 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE MCGIRL.
4985H.02I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 143.591, RSMo, and to enact in lieu thereof one new section relating to the employer electronic-filing threshold.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 143.591, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 143.591, to read as follows: 143.591. The director of revenue may prescribe regulations and instructions requiring 2 returns of information to be made and filed on or before February twenty-eighth of each year 3 by any person making payment or crediting in any calendar year the amounts of one thousand 4 two hundred dollars or more (one hundred dollars or more in the case of interest or dividends) 5 to any person who may be subject to the tax imposed under sections 143.011 to 143.996. 6 Such returns may be required of any person, including lessees or mortgagors of real or 7 personal property, fiduciaries, employers, and all officers and employees of this state, or of 8 any municipal corporation or political subdivision of this state, having the control, receipt, 9 custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, 10 annuities, compensations, remunerations, emoluments or other fixed or determinable gains, 11 profits, or income, except interest coupons payable to bearer. A duplicate of the statement as 12 to tax withheld on wages, required to be furnished by an employer to an employee, shall 13 constitute the return of information required to be made under this section with respect to 14 such wages. Such return shall not be required unless the person is required to file a return or 15 report containing the same or similar information to the United States Internal Revenue 16 Service. Beginning January 1, [2018] 2027, such returns for tax withheld on wages paid in 17 the previous tax year submitted by an employer with at least [two hundred fifty] ten
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1919 2
18 employees shall be submitted electronically by January thirty-first. Such returns shall be 19 submitted using the same file specifications for filing forms electronically with the Social 20 Security Administration. If an employer is granted a waiver of the federal requirement to file 21 electronically by the Internal Revenue Service, the filing of a copy of the approved waiver 22 with the director shall automatically waive the requirement to file electronically with the 23 director. ✔
Statutes affected: