Request 940 Certification for the IRS

Each year the Missouri Division of Employment Security certifies the tax rate, amount of taxable wages and amount of tax paid by each employer in the prior calendar year to the Internal Revenue Service (IRS). A computer program compares the wages reported to the IRS on Form 940 to wages reported to Missouri for unemployment insurance. (See FUTA Tax.)

If the certification shows a discrepancy between the state's records and the federal records, the IRS either contacts the Division for a re-certification or contacts the employer.  In the course of providing information to the IRS, the employer may request a re-certification from the state.

Request for certification may be made in one of the following ways:

• Online through the Division’s Unemployment State Tax Automated Reporting (USTAR) system. Registered users may select this option under the Account Services tab.
• Writing to the Division of Employment Security, Attn: Employer Accounts Unit, PO Box 59, Jefferson City MO 65104
• Sending fax to (573) 751-9705
• Telephoning (573) 751-1785