The Missouri Department of Revenue confirms that beginning with the calendar year 2017, the new deadline for filing Forms W-2 with the Department is January 31, 2018.

The Department also announced that employers filing 250 or more Forms W-2 must file Forms W-2 and MO-W-3, Transmittal of Tax Statements, electronically. Filing on magnetic media will no longer be allowed for these employers. (2017 Missouri employer reporting of W-2s instructions and specifications handbook.)

Previously, employers filing 250 or more Forms W-2 with the Department were required to file on CD or flash drive; electronic filing was not an option.

Employers filing less than 250 Forms W-2 for calendar year 2017 may file electronically or on paper, CD or flash drive. The deadline for filing electronically, or on paper or magnetic media, remains January 31, 2018.

Employers failing to file using the correct method (i.e., electronically for those with 250 or more employees) or by the January 31 due date, unless an extension of time is granted or it is shown that such failure is due to reasonable cause, may incur a penalty of $2 per W-2 not filed correctly or timely, not to exceed $1,000.

Employers must register to file Form W-2 electronically with the Department.

For more information, see the Department's website.

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