Missouri Tax Collection
- Payroll taxes and other issues
- Verifying employee SSNs
- What constitutes wages ?
- Who are employees ?
- 20 factors in determining employee or independent contractor status
- misclassified employees
- Updated views of the IRS 20 factors
- IRS web – Withholding for foreign athletes and entertainers
- Statutory employees
- Government employees
- Agricultural employees
- Ministers and religious organizations
- Leased employees and PEO organizations
- Family members
- Federal Insurance Contributions Act (FICA)
- Federal Unemployment Tax Act (FUTA)
- Self-Employment Tax (SECA)
- Deposit deadlines
- Penalties
- Trust fund recovery penalty, IRC § 6672
The Missouri Department of Revenue will typically "ask" you to pay, and if you do not will then send the collection to a collection agency. The local office DOR is often more responsive to a request for an installment payment, and typically accepts 25% down and balance over 12 months (divide by 12 plus interest as a 13th payment), or perhaps will consider payments over 36 to 60 months for REALLY large amounts.
R.S.Mo. § - authorizes Department to compromise for 75% (it is unclear if this allows accepting 75% of raw tax only, or 75% including interest and penalties), BUT there is no comparable section allowing compromise of employment taxes.
32.378 authorizes a Missouri offer in compromise comparable to federal offers in compromise.
The Missouri Department of Revenue also has authority to accept an "offer in compromise" similar to the IRS, but procedures are not yet well developed. Typically an offer is submitted to the Department of Revenue by delivering IRS forms 656 (offer in compromise) and financial information forms 433-A (individual) an 433-B (business).