Missouri DOR Adopts Amended Income Tax Withholding Rule

The Missouri Department of Revenue (DOR) adopted amendments to the income tax withholding rule. The regulation updates methods for closing an employer’s withholding account, addresses withholding for Missouri resident employees working outside Missouri, clarifies the employer compensation deduction, and addresses complex employers’ use of withholding agents. The regulation takes effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-2.015, 03/02/26 Mo. Reg.]