An entity (person, partnership, corporation, etc.) that employs a worker may become liable for Missouri state unemployment tax. Liability depends on several factors, including the type of entity and the type of work being performed. A discussion of how an entity becomes liable is in the Liability for Missouri Unemployment Tax section.
The DES uses the form Unemployment Tax Registration to gather information about whether an entity is liable for state unemployment tax or not. Even entities that are not liable must complete and return this form. The same information may be provided online at Online Registration for New Business.