On May 3, 2017, the Missouri Department of Revenue announced that employers in certain counties that were unable to meet the May 1, 2017, deadline for filing the monthly/quarterly sales and withholding tax returns due to severe flooding have until May 15, 2017 to file.

The filing extension applies to quarterly or monthly sales and withholding tax returns that were due on May 1, 2017 from taxpayers in the counties listed below. Affected taxpayers should show "May 2017 flood extension" on their tax returns.

The following counties are covered by the extension: Barry, Barton, Bollinger, Butler, Cape Girardeau, Carter, Cedar, Christian, Crawford, Dade, Dallas, Dent, Douglas, Dunklin, Franklin, Greene, Hickory, Howell, Iron, Jasper, Jefferson, Laclede, Lawrence, Lincoln, Madison, Maries, McDonald, Mississippi, New Madrid, Newton, Oregon, Ozark, Pemiscot, Perry, Phelps, Pike, Polk, Pulaski, Reynolds, Ripley, Scott, Shannon, St. Charles, St. Clair, St. Francois, St. Louis, St. Louis City, Ste. Genevieve, Stoddard, Stone, Taney, Texas, Vernon, Warren, Washington, Wayne, Webster, and Wright.

"Many businesses had a deadline of May 1st to submit quarterly or monthly sales and withholding tax returns to the Department of Revenue," Director of Revenue Joel Walters said. "We understand that, because of the severe flooding, some of these taxpayers were unable to get their returns and payments to us by the deadline. Because of this, the Department of Revenue will treat returns from taxpayers affected by recent flooding as being filed and paid on-time if we receive them by May 15th."

Department representatives confirmed that the Department will waive both penalties and interest for affected employers that file by May 15, 2017. (Email response to inquiry/telephone conversation, May 5, 2017.)

Extension applies also to unemployment insurance returns

We contacted the Missouri Department of Labor & Industrial Relations to see if affected employers that were unable to file the first quarter 2017 state unemployment insurance (SUI) return by May 1, 2017, could receive a waiver of interest and penalties.

According to Department representatives, requests for waiver will be handled on a case-by-case basis. Affected employers should include a letter with their late-filed return requesting waiver of penalties and interest and providing a reason for the late filing. A waiver will likely be granted. (Telephone conversation/email response to inquiry, May 5, 2017.)

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