Missouri § 285.309 Federal 1099 forms, certain employers required to submit to department — fine for failure to report.

Missouri Statutes

§ 285.309 — Federal 1099 forms, certain employers required to submit to department — fine for failure to report.

Missouri § 285.309

Title XVIIILABOR AND INDUSTRIAL RELATIONS

Ch. 285Employers and Employees Generally

This text of Missouri § 285.309 (Federal 1099 forms, certain employers required to submit to department — fine for failure to report.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 285.309 (2026).

Text

1.Every employer doing business in this state who employs five or more employees shall, if applicable, submit federal 1099 miscellaneous forms to the department of revenue. Such forms shall be submitted to the department of revenue within the time lines established for the filing of Missouri form 99 forms.

2.Any employer who intentionally, on five or more occasions, fails to submit information required under subsection 1 of this section shall be fined not more than two hundred dollars for each time the employer fails to submit the information on or after the fifth occurrence.

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1. Every employer doing business in this state who employs five or more employees shall, if applicable, submit federal 1099 miscellaneous forms to the department of revenue. Such forms shall be submitted to the department of revenue within the time lines established for the filing of Missouri form 99 forms.

2. Any employer who intentionally, on five or more occasions, fails to submit information required under subsection 1 of this section shall be fined not more than two hundred dollars for each time the employer fails to submit the information on or after the fifth occurrence.