Each year, the Division of Employment Security (DES) certifies the tax rate, amount of taxable wages, and amount of tax paid by each employer for two years prior (in 2023, we certified 2021) to the Internal Revenue Service (IRS). A computer program compares the information reported to the IRS on Form 940 or Form 1040 Schedule H to taxable wages and payments reported to Missouri for unemployment insurance (See FUTA Tax.)
Employers can help ensure proper certification of their State Unemployment Insurance filings by remembering the following:
- Unemployment Insurance Certifications are submitted for the FEIN in which the wages were reported.
- If you are a successor employer, you may be able to use your predecessor's wages to calculate taxable and excess figures.
- Report any increase or decrease to taxable wages and/or contributions to the Internal Revenue Service (IRS).
- Notify the DES when there is a change to the business entity.
- Notify the DES when there is a change to the business FEIN.
If there is a discrepancy between the state and federal records, the IRS may contact the DES or the employer directly for re-certification. Discrepancies may cause an Employer to lose credit allowed for their FUTA tax rate percentage.
Request for recertification may be made in one of the following ways:
- Online through UInteract: Navigate to the “940 Recertification Request” menu and follow the prompts. A recertification letter (940-C) is generated immediately upon the Employer’s submission. (Please note: It may be necessary to turn off pop-up blockers to view the correspondence.)
- Mail: Division of Employment Security, Attn: Employer Accounts Unit, P.O. Box 59, Jefferson City, MO 65104
- Fax: 573-751-9705
- Email: IRSCertification@labor.mo.gov
- Phone: 573-751-1785