Missouri DOR Proposes Amending Income Tax Withholding Rule

The Missouri Department of Revenue (DOR) proposed amendments to the income tax withholding rule. The proposal 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. Comments on the proposed rule are due by Dec. 31, 2025. [Mo. Dep’t of Revenue, Proposed Reg. Section 12 CSR 10-2.015, 12/01/25 Mo. Reg.]