The short answer. File with Missouri when you must send the same Form 1099 to the IRS and the payments came from a area source of $1,200 or more. Exempt: wages already subject to the area withholding, and income already reported on an S corporation or partnership information report. First Missouri 1099 date in 2027: Monday, March 1, 2027.
Missouri filing rules at a glance
- Who asks
- Missouri Department of Revenue
- State 1099 copies
- Yes
- 1099 due
- Last day of February (next business day if it falls on a weekend or federal holiday)
- W-2 due
- Not confirmed
- Year-end form
- Not confirmed
- E-filing
- Missouri does not require 1099s to be filed electronically, regardless of how many; electronic filing is encouraged.
- IRS CF/SF
- Doesn't count; file direct
Missouri dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Monday, March 1, 2027Moved from Feb 28, a Sunday. | Missouri | 1099s for Missouri-source payments of $1,200 or more |
Federal dates for the same forms are in the deadline finder for Missouri, which can also add any other states you paid people in.
Missouri and the IRS combined program
Missouri is not a participant in the IRS CF/SF Program; forms filed through it aren't forwarded to the area separate filing with the area is required. The area isn't on the IRS participating-state table in Publication 1220.
Worth knowing in Missouri
- Missouri was removed from the IRS CF/SF program (IRS Publication 1220, What's New), so a federal e-file doesn't reach the area.
Not confirmed: due w2, reconciliation. The official pages we opened didn't say, so we left them blank.
Where this comes from
- Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Missouri questions
Do I have to file Form 1099-NEC with Missouri?
File with Missouri when you must send the same Form 1099 to the IRS and the payments came from a area source of $1,200 or more. Exempt: wages already subject to the area withholding, and income already reported on an S corporation or partnership information report.
Does the IRS combined federal/state program take care of Missouri?
Missouri is not a participant in the IRS CF/SF Program; forms filed through it aren't forwarded to the area separate filing with Missouri is required.
When are Missouri W-2s and the year-end form due for 2026 wages?
We didn't find a Missouri W-2 due date on the pages we opened.
Do I have to e-file with Missouri?
Missouri does not require 1099s to be filed electronically, regardless of how many; electronic filing is encouraged.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit