Missouri § 288.379 Notice given to filer of claim, taxation of benefits — deducted amounts remain in trust fund until transference — division to follow procedures — order in which amounts are deducted.

Missouri Statutes

§ 288.379 — Notice given to filer of claim, taxation of benefits — deducted amounts remain in trust fund until transference — division to follow procedures — order in which amounts are deducted.

Missouri § 288.379

Title XVIIILABOR AND INDUSTRIAL RELATIONS

Ch. 288Employment Security

This text of Missouri § 288.379 (Notice given to filer of claim, taxation of benefits — deducted amounts remain in trust fund until transference — division to follow procedures — order in which amounts are deducted.) 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. § 288.379 (2026).

Text

1. Beginning January 1, 1997, an individual filing a new or renewed unemployment compensation claim shall, at the time of filing such claim, be advised that:

(1)Unemployment compensation is subject to federal, state and local income tax;

(2)Requirements exist pertaining to estimated tax payments;

(3)The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the federal Internal Revenue Code; and

(4)The individual shall be permitted to change a previously elected withholding status. 2. Amounts deducted and withheld from unemployment compensation shall remain in the unemployment compensation trust fund until transferred to the federal, state or local taxing authority as a payme

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1. Beginning January 1, 1997, an individual filing a new or renewed unemployment compensation claim shall, at the time of filing such claim, be advised that:

(1) Unemployment compensation is subject to federal, state and local income tax;

(2) Requirements exist pertaining to estimated tax payments;

(3) The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the federal Internal Revenue Code; and

(4) The individual shall be permitted to change a previously elected withholding status.

2. Amounts deducted and withheld from unemployment compensation shall remain in the unemployment compensation trust fund until transferred to the federal, state or local taxing authority as a payment of income tax.

3. The division shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.

4. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations, food stamp overissuances or any other amounts required to be deducted and withheld under this chapter.