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29. Is this corporation registered with the Internal Revenue Service as a |
r Regular or Close Corporation |
r Sub Chapter S Corporation |
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30. Corporation Tax Begin Date in Missouri (MM/DD/YYYY) |
Corporation Taxable Year End (MM/DD) |
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Corporate |
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___ ___/___ ___/___ ___ ___ ___ |
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tax is expected to be at least $250, or 6.25% of the Missouri taxable income, check the “Yes” box |
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r Yes |
r No |
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31. Will the corporation be required to make quarterly estimated Missouri income tax payments? If the Missouri estimated |
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32. Missouri Withholding Begin Date (MM/DD/YYYY) |
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How many of your employees will work in Missouri? |
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___ ___/___ ___/___ ___ ___ ___ |
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33. Estimated employer withholding tax liability (select one). Your selection will determine your return filing frequency. |
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Estimated monthly gross wages _____________________ X 5.4% = __________________________ |
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r Annually (less than $100 withholding tax per quarter) |
r Monthly ($500 to $9,000 withholding tax per month) |
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r Quarterly ($100 withholding tax per quarter to $499 |
r Quarter-Monthly (weekly) (over $9,000 withholding tax per month; required |
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per month) |
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to pay electronically) |
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34. Does a parent company file withholding tax reports and receive full compensation for timely filed returns? |
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r Yes |
r No |
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35. If you do not pay wages year round, please check the months that you do pay wages. |
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r January r February r March r April r May r June r July r August r September r October r November r December |
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Withholding Tax Courtesy Mailing Address (a copy of all withholding tax delinquent notices will be mailed to this address) |
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Tax |
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36. Business Name (DBA name) |
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Withholding |
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Street, Route or P.O. Box |
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City |
(___ ___ ___)___ ___ ___-___ ___ ___ ___ |
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ZIP Code |
Business Telephone Number |
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Employer |
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Transient Employer |
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37. |
Are you a transient employer? |
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r Yes |
r No |
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An employer not domiciled in Missouri and temporarily transacting business in Missouri for less than 24 consecutive months is defined as a transient employer. |
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(Example: contractor, temporary staffing agency, etc.). For additional information, contact the Department at businesstaxregister@dor.mo.gov or call |
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(573) 751-0459. If you have indicated that you are a transient employer, you must complete the entire Employer Withholding Tax Section above. |
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A transient employer must submit the following with this application: |
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Missouri Employment Security Account Number |
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• A completed insurance certification slip indicating Missouri as a covered state for worker’s compensation |
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• Missouri Employment Security Account number, if hiring a Missouri resident: (first seven digits required) |
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• Your Missouri Certificate of Authority Number issued by the corporate division of the Missouri Secretary of State’s Office |
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• A Transient Employer Bond not less than $5,000 |
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Calculate your transient employer bond: |
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A. Missouri withholding tax |
Monthly gross wages _______________________ |
X 5.4% = _____________________ X 3 = ____________________________ (a) |
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B. Missouri unemployment tax |
Average # of workers __________ X $7,000 = __________________ X 3.38% __________________ / 4 = ___________________ (b) |
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(a) ___________________________ + (b) ___________________ = ______________________________ (amount of bond - minimum $5,000) |
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Visit dor.mo.gov/forms/?formName=&category=13&year=99 for bond forms. |
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Type of bond r Cash Bond (Form 332) r Certificate of Deposit (Form 4172) r Irrevocable Letter of Credit (Form 2879) r Surety Bond (Form 331) |
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Comments: |
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Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. This application must be signed by the owner, if the business |
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is a sole proprietorship, or by an individual listed in the Officer, Partners, or Members section of this application. The signing party is acknowledging that they have direct supervision or |
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control over tax matters. |
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Signature |
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Signature |
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Title |
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Date (MM/DD/YYYY) |
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___ ___ / ___ ___ / ___ ___ |
___ ___ |
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Typed or Printed Name |
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E-mail Address |
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Confidentiality of Tax Records |
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Missouri Statute 32.057, RSMo, states that all tax records and information maintained by the Missouri Department of Revenue are confidential. The tax information can |
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only be given to the owner, partner, member, or officer who is listed with us as such. If you wish to give an employee, attorney, or accountant access to your tax information, |
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you must supply the Department with a power of attorney to grant the authority to release confidential information to them. Visit dor.mo.gov/forms to obtain a Power of |
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Attorney (Form 2827). |
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