TAX YEAR 2026 · 1099-NEC & 1099-MISC
Missouri 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Missouri requirements →Missouri: what to know
Missouri explicitly distinguishes NEC submitted without a cover form from MISC submitted with Form MO-96; agency asks for both when both forms were issued. Verify applicable Missouri income connection.
1099-NEC reporting
Missouri instructions state to submit NEC without a cover form.
1099-MISC reporting
Missouri instructions state to submit MISC with the MO-96 cover form.
State filing method: Missouri DOR direct report; NEC does not need cover, MISC uses MO-96 (verify current channel)
Deadline guidance: Verify Missouri DOR deadline and filing instructions for 2026 forms.
Official source: Missouri DOR — Form 1099-NEC FAQs →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.