Each employer is assigned to a filing frequency:
- Monthly: For employers required to withhold $500 per month for at least two months from the previous year.
- Due: on the 15th day of the month following the reporting period. Except on April, July, October and December which are due on the last day of the month.
- Quarterly: For employers not required to file and pay tax withheld on a monthly basis and have withheld at least $100 per quarter.
- Due: Apr 30, Jul 31, Oct 31, Jan 31 (month end following the end of the quarter).
- Anually: For employers required to withhold less than $100 during each of the quarter.
- Due: on or before January 31st of the succeeding calendar year.
- Quarter-monthly: for employers who withheld $9,000 or more in atleast two months during the last year. May pay 100% or 90% of the withholding due for the filing period
- Due: Within three business day of the end of the period:
- The first seven days of the calendar month.
- The 8th to the 15th day of the calendar month.
- The 16th to the 22nd day of the calendar month.
- The 23rd day to the end of the calendar month.
- If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
- Regardless of the employers filing frequency, only one Form MO-941 return should be filed per tax period.
For paying electronically, click here.
2017 Quarterly submission dates — mo-q-941
For period starting
- Tue, Jan 31, 2017
Sat, Oct 1, 2016
- Mon, May 1, 2017
Sun, Jan 1, 2017
- Mon, Jul 31, 2017
Sat, Apr 1, 2017
- Tue, Oct 31, 2017
Sat, Jul 1, 2017