Employers in Missouri must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Federal Form W-2 by January 31, or within 30 days of last payment of wages
Information Returns: Form MO-99 MISC for each individual who is paid $1,200 or more during the year and such payments are not subject to withholding; summary Form MO-96. Both forms due on or before February 28.