14 December 2017 Missouri small employers have until February 28, 2018 to file calendar year 2017 Forms W-2, January 31, 2018 deadline for large employers to file electronically According to a recent update to the Missouri Department of Revenue's Employer Tax Guide, (and as confirmed by a Department representative) employers filing less than 250 calendar year 2017 Forms W-2 have until February 28, 2018 to file on paper, CD, flash drive or electronically. The law change that accelerates the due date to January 31, 2018, applies only to large employers filing 250 or more Forms W-2. (2017 Missouri Employer Tax Guide, revised October 25, 2017.) As previously reported, employers filing 250 or more Forms W-2 must file Forms W-2 and MO-W-3, Transmittal of Tax Statements, electronically by January 31. 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 these small employers, whether filing electronically, or on paper or magnetic media, is February 28, 2018.?? Employers failing to file using the correct method (i.e., electronically for those with 250 or more employees) or by the correct due date may incur a penalty of $2 per W-2 not filed correctly or timely, not to exceed $1,000 unless an extension of time is granted or it is shown that such failure is due to reasonable cause. For more information, see the Department's website. Document ID: 2017-2118 |
