HB 2410 -- Electronic Filing of State Tax Returns

Sponsor:  Sutherland

This bill allows the Director of the Department of Revenue to
require that motor fuel tax returns be submitted electronically
in an approved format after notifying the affected entities in
writing at least six months before the effective date.  The
department director may require employer withholding tax returns
and payments exceeding $4,000 per month to be submitted
electronically if employers are notified at least six months
before the effective date of the requirement.  Sales tax returns
and payments of at least $4,000 monthly may be required to be
submitted electronically if the sellers are notified at least six
months before the effective date of the requirement.  Any person
required to submit employer withholding or sales tax returns and
payments electronically may appeal for an exemption from the
requirements.

From January 1, 2008, to January 1, 2009, any tax preparer who
completed and filed more than 200 individual income tax returns
in the previous calendar year is required to transmit Missouri
individual income tax returns either electronically or containing
a two-dimensional bar code in a format approved by the department
director.  From January 1, 2009, to January 1, 2010, any tax
preparer who completed and filed more than 100 individual income
tax returns in the previous calendar year is required to transmit
Missouri individual income tax returns electronically or
containing the approved two-dimensional bar code.  Beginning
January 1, 2010, any tax preparer who completed and filed more
than 50 individual income tax returns in the previous calendar
year must transmit Missouri individual income tax returns
electronically or containing the approved two-dimensional bar
code.

If a taxpayer receives an extension of time for filing his or her
federal income tax return electronically, the Missouri individual
income tax return will have the same due date, as long as the
return is also filed electronically or containing a two-
dimensional bar code.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated October 15, 2008 at 3:12 pm