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, 2027Moved from Jan 31, a Sunday. | Missouri | Electronic W-2 file with Form MO W-3 (250 or more employees) | |
Monday, March 1, 2027Moved from Feb 28, a Sunday. | Missouri | 1099s for Missouri-source payments of $1,200 or more | |
Monday, March 1, 2027Moved from Feb 28, a Sunday. | Missouri | W-2s, employers with fewer than 250 employees (date the page gives for tax year 2025: March 2) |
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.
Rather not file them yourself? 1099-NEC preparation and filing, or a free 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)
- Missouri DOR: W-2 Electronic Filing
- 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 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 · 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