--- title: "Missouri 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "Missouri state 1099-NEC, 1099-MISC and W-2 filing: yes, Form MO W-3 (part of the electronic W-2 file), CF/SF and 2027 dates from official pages." url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-missouri" --- State filing · Missouri # Missouri 1099 and W-2 filing requirements What Missouri Department of Revenue asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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 January 31, electronically, for employers with 250 or more employees; the page lists March 2, 2026 for tax year 2025 for employers with fewer than 250 Year-end form Form MO W-3 (part of the electronic W-2 file), due With the W-2 file 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, February 1, 2027**Moved from Jan 31, a Sunday. | Missouri | Electronic W-2 file with Form MO W-3 (250 or more employees) | [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) | | **Monday, March 1, 2027**Moved from Feb 28, a Sunday. | Missouri | 1099s for Missouri-source payments of $1,200 or more | [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) | | **Monday, March 1, 2027**Moved from Feb 28, a Sunday. | Missouri | W-2s, employers with fewer than 250 employees (date the page gives for tax year 2025: March 2) | [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) | Federal dates for the same forms are in the [deadline finder for Missouri](/bookkeeping/1099-w2-filing-deadline-finder?states=mo), 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](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## 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. ## Where this comes from - [Missouri DOR: 2025 Missouri Employer Reporting of 1099 Instructions & Specifications Handbook (issued 11/25/2025)](https://dor.mo.gov/taxation/business/tax-types/withholding/documents/Missouri1099FilingGuidelines.pdf) - [Missouri DOR: W-2 Electronic Filing](https://dor.mo.gov/business/withhold/EFW2.php) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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 the area is required. **When are Missouri W-2s and the year-end form due for 2026 wages?** Missouri's page: January 31, electronically, for employers with 250 or more employees; the page lists March 2, 2026 for tax year 2025 for employers with fewer than 250. The year-end form is Form MO W-3 (part of the electronic W-2 file), due With the W-2 file. On the 2027 calendar that's Monday, February 1, 2027. **Do I have to e-file with Missouri?** The area does not require 1099s to be filed electronically, regardless of how many; electronic filing is encouraged. Related: [State 1099 and W-2 filing requirements](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)