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Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
📘 See our blog for full state business guides
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Let Gusto Business Compliance register your business in this state and keep you compliant after that. We'll register you with the state, act as your registered agent, file your annual reports, watch your government mail, and give you a concierge team. Learn more about Gusto Business Compliance.
Prefer not to use Business Compliance? We can still help you register in this state through our partner Middesk, with no monthly subscription. Order a one-time state tax registration.
Expand the sections below to see if you qualify, what's covered, how to sign up, and what happens next.
You can add Business Compliance if all of these are true:
You run payroll with Gusto. Business Compliance is not sold on its own.
You're on the Solo, Simple, Plus, or Premium plan. It's included with Premium at no extra cost.
Your business is a corporation or an LLC. Corporations include S corporations and nonprofit corporations. An LLC qualifies however it's taxed.
New sign-ups are not available for professional entities, including professional corporations and professional limited liability companies (PLLCs). If you already have a Business Compliance subscription as a professional entity, your coverage continues as it is.
Business Compliance is not available yet for sole proprietors, general partnerships, limited partnerships, or limited liability partnerships (LLPs). It's also not available for cannabis-related businesses, on any plan.
Not sure if you qualify? Chat with us before you sign up.
Business Compliance works state by state. Each state you add includes:
Registered agent — we accept legal and government mail for your business in that state.
Change of registered agent — we file the change so your mail comes to us.
Foreign qualification — we register your business with the Secretary of State so you can legally work there.
State tax registration — we register you with the state's tax agencies when you hire or start working there, including local tax agencies and Paid Family and Medical Leave (PFML) agencies wherever Gusto is able to register with them.
Annual report filing — we file the yearly report that keeps your business in good standing.
Government mail monitoring — we scan mail from state agencies into Gusto. Each notice comes with a plain-language summary of what it means and what to do next.
Proactive alerts — we tell you about deadlines before they're due.
You also get a compliance concierge team, no matter how many states you cover.
Cost: $85 per state, per month, billed monthly. Adding a state commits you to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, vary by state and business type, and show on your invoice.
Local tax and PFML coverage follows what Gusto's state tax registration supports, and not every agency can be registered through Gusto. Delaware and Maine do not allow a third party to register for Paid Family and Medical Leave, so you'll register with those agencies yourself. If we cannot register one of your agencies, we'll show it on your registration page under what you'll complete on your own. See Let Gusto help you with state tax registration.
Sign in to Gusto.
Go to Taxes & Compliance.
Select Business compliance.
Answer the questions about your business and the states where you work.
Review the price and what's included, then confirm.
After your first state is set up, you'll see its registrations and anything left to do.
When you add an employee or work location in a new state, that state shows up under Your states as Setup in progress, with your next step. Steps often include telling us more about your business there and moving your registered agent to us.
Select Start on a task to finish it, or View state details to see everything for that state. When every step is done, the state changes to Active.
To be your registered agent in a state, we file a change of registered agent with that state.
When a state needs this, you'll see a task on that state's card under Your states. Select Start to begin.
Keep your current registered agent until we confirm the transfer is done. A gap in coverage can put your business out of good standing in that state.
Once a state is active, we take over the ongoing work. We review your government mail, track your deadlines, and give you a concierge team to ask about any of it.
Your Business compliance page also shows your Compliance documents and Tax account details for each state.
Because we're your registered agent, legal mail for your business comes to us.
Other mail from state agencies is scanned into Agency notices on your Business compliance page. Each notice shows the state it came from, when it arrived, and a plain-language summary of what it means and what to do next. Select Unread or State to filter the list.
Still not sure what a notice means? Select Ask concierge about this mail on that notice. Your concierge team will follow up and explain what, if anything, you need to do.
If a notice is about your state payroll taxes, your concierge team brings in our tax resolution team. Learn more in How to handle a tax notice from an agency.
When you sign up, you get a compliance concierge team. They'll:
Learn about your business and the states where you work.
Check in regularly to make sure your filings are on track.
Explain any government mail you're unsure about.
Answer questions about your account.
To reach them, select Talk to a compliance concierge on your Business compliance page, or email [email protected].
We track filing and renewal deadlines for the states you cover. This includes annual reports, franchise tax filings, and business license renewals.
You'll get a notice in Gusto and by email before each deadline.
We file what we can for you. If a filing needs your approval, we'll send it to you with time to review.
Go to Taxes & Compliance → Business compliance → Manage subscription.
To stop coverage in one state, select Remove next to that state.
To cancel Business Compliance, select Leave Business Compliance.
Each state you add runs for a 12-month term, and you're billed monthly over that term. If you want to remove a state or leave Business Compliance before that term is up, email your compliance concierge team at [email protected] first. They'll tell you what happens to the rest of the term.
If Business Compliance is included with your Premium plan, you'll see a note on this page.
Before you remove a state: We'll stop being your registered agent there. Most states require one, so appoint a new agent to stay in good standing. We'll also stop tracking that state's mail and deadlines.
These services are charged separately from your subscription, on your regular Gusto invoice. Order them from your Business compliance page when you need them:
Certificate of good standing — $99 per certificate. Official proof that your business can operate and is in good standing. You may need one for a loan, a contract, or investors.
State account closure — $549 per order. We close your state tax accounts when you stop working in a state.
State filing fees are charged on top of these prices, at cost. They vary by state and by business type, so you'll see your total before you confirm the order. The filing fee appears as its own charge, separate from the service itself.
Legal and tax advice. We do not give legal or tax advice. For advice about your business, talk to a lawyer or an accountant.
Payroll taxes. Gusto payroll already handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business.
Forming a new business. We register an existing business in a new state. We do not form new businesses.
Sales tax. We do not register you for sales tax or file sales tax returns.
Professional and industry licenses. We do not get or renew licenses for your profession or industry, or handle their reporting.
Reinstatements and reopened accounts. We do not reinstate a business with the Secretary of State or reopen closed payroll tax accounts.
General mail. We monitor payroll and compliance notices from government agencies, not your other mail.
Q: Why does my business need to register in a state?
A: Once you have an employee, a location, or other business in a state, that state's rules apply to you. This includes registration, filings, taxes, and renewals. It's separate from registering to run payroll there.
Q: How is this different from the payroll taxes Gusto already handles?
A: Gusto payroll handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business, like Secretary of State registration, annual reports, and registered agent service.
Q: I'm already registered in my state. Do I still need this?
A: Registering is just the first step. Staying in good standing is ongoing. We keep you there by acting as your registered agent, watching your mail, filing your annual reports, and alerting you before deadlines.
Q: How much does Business Compliance cost?
A: $85 per state, per month, billed monthly. When you add a state, you are committing to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, and they vary by state and business type. One-time services are charged separately from your subscription. You'll see the price before you confirm.
Q: How do Business Compliance charges show up on my bill?
A: They appear on your regular Gusto invoice, not a separate bill. Your subscription, each one-time service you order, and state filing fees show up as their own charges, with the state named, so you can see what each one is for.
Q: I already paid for a one-time registration. What happens if I add Business Compliance?
A: Email your compliance concierge team at [email protected]. They'll review your account and share your options.
Expand the sections below to learn how to register with state agencies.
You'll work with the following Missouri agencies when registering for payroll taxes:
Missouri Secretary of State (SOS): Handles business registration.
Missouri Department of Revenue: Handles income tax withholding.
Missouri Department of Labor and Industrial Relations, Division of Employment Security: Handles unemployment tax.
Local tax agencies: Handle Kansas City and St. Louis city taxes.
Before you can sign up for Missouri state tax accounts, you must register your business with the Missouri Secretary of State (SOS).
Note: Rules may differ based on your business type. Consider consulting a lawyer or business advisor to make sure you meet all legal requirements.
You do not need to register if your business is a:
Nonprofit Corporation
Sole Proprietor or General Partnership with no DBA (Doing Business As) name
If you use a business name that's different from your real name, you must file a Fictitious Name Registration.
If you're not sure whether your company needs to register with the Secretary of State, call them at (866) 223-6535.
Pick a unique business name. Make sure no one else in Missouri is using it. You can search online to check.
Choose the guide that matches your business (for example, LLC or Corporation).
Create an account on the Missouri SOS business portal.
Sign in and go to your dashboard, then click Create [your business type].
Fill out the registration form and enter your info step by step.
Pay the registration fee. The fee depends on your business type.
After your registration order is processed, you'll receive a Charter ID. Keep this safe because you'll need it to register for state taxes.
When you start a business in Missouri, you'll need to register for both income and unemployment taxes at the same time. Here's what to expect:
You'll get your account numbers in about 1–2 weeks. Keep this timing in mind when planning your first payroll.
Your withholding income tax ID number from the Department of Revenue will be eight digits long. They'll also give you a tax deposit schedule.
Your unemployment account number from the Department of Labor and Industrial Relations will be 10 digits long. You'll also get your unemployment tax rate from them.
Some companies might need a Charter ID or certificate of authority to operate in Missouri. You get these numbers after registering with the Missouri Secretary of State.
Most companies will need to provide the charter or certificate number when registering for taxes.
If you're not sure whether your company needs to register with the Secretary of State, call them at (866) 223-6535.
Register for income and unemployment tax on the Missouri Online Business Registration website.
Follow the steps on the website, making sure to register for both withholding tax and unemployment tax.
Most companies must pay state unemployment tax once they pay more than $1,500 in wages in a quarter or have an employee for some part of a day in 20 different weeks.
Click Start registration here.
Complete registration.
Employees who live or work in Kansas City or St. Louis may need to pay local city taxes.
Employees who live or work in Kansas City, MO have to pay a City Earnings tax.
For businesses outside Kansas City: If your business is not in Kansas City but you have employees who live there, you do not have to withhold this tax from their paychecks. You can choose to do it as a courtesy to your employees. If you want to do this, register for a City of Kansas City withholding account, then contact us from the Help (?) section of Gusto so we can help set everything up.
For businesses in St. Louis: If your business is in St. Louis, you must register with the St. Louis Collector of Revenue so Gusto can pay and file your taxes.
For businesses outside St. Louis: If your business is outside St. Louis but you have employees who live there, you do not have to withhold this tax. But there are still rules to follow:
You can choose to withhold the tax for your employees by registering for the St. Louis City Tax, completing Form E-9, and checking the box for "Withholding for City Resident Only."
If you want to withhold, contact us from the Help (?) section of your account to go over courtesy withholding in Gusto.
Note: If you're withholding as a courtesy, you will not need to enter a unique St. Louis City Tax account number in Gusto.
If you do not withhold, you still have to report your city residents to St. Louis. To do this, call the St. Louis office at (314) 622-4805 to set up your business for reporting only.
To register for the St. Louis City Tax:
Fax Form E-9 to (314) 622-4413, addressed to "St. Louis Collector of Revenue, Attention: Registration".
If you have questions, call (314) 622-4111.
To verify whether an address is in St. Louis (check St. Louis City Tax liability):
Go to the St. Louis zip code directory.
Download the Zip Code Booklet.
Check if the zip code is in section one or two (entirely in St. Louis), or section three (partially in St. Louis).
Determine if you're liable:
If the address is entirely in St. Louis, you're liable.
If partially in St. Louis, check the street and number. If it's not listed, you're not liable.
You can also call the agency at (314) 622-3291 and ask the Earnings Tax Department to check for you.
Once you complete registration, take these steps:
Give Gusto third-party access (TPA) so we can help manage your taxes with the agency.
Enter your tax account information in Gusto once you add a valid Missouri work address for one or more employees.
If you've already registered in Missouri, you need to enter your tax account details in Gusto. You need to be registered with one or more of the following agencies for Gusto to file and pay taxes on your behalf:
Missouri Department of Revenue: Handles income tax withholding.
Missouri Department of Labor and Industrial Relations, Division of Employment Security: Handles unemployment tax.
Local tax agencies: Handle Kansas City and St. Louis city taxes.
If you still need to register, see the Register with the MO Secretary of State, income, unemployment, and local taxes on your own section earlier in this article.
Once you add a valid Missouri work address in Gusto for one or more employees, you can enter your state tax account information.
To add your Missouri tax account information:
Go to Taxes & compliance, then select Tax setup.
Find Missouri Tax Setup and select Manage taxes.
Follow the instructions below for each tax type.
Important: If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct historical tax issues related to tax account number updates.
Next to Tax I.D. Number, click Edit to enter your eight-digit withholding account number.
The Employer's Return of Income Taxes Withheld (Form MO-941) from the Missouri Department of Revenue
If you cannot find your Tax I.D. Number, contact the Department of Revenue at (573) 522-0967.
Note: Tax ID information is private and will only be given to a listed company officer or someone with Power of Attorney.
Next to Filing Frequency, click Edit to enter your tax deposit schedule.
If you do not know your filing frequency, choose the fastest option for now and update it later once the agency assigns one.
The letter you received from the Missouri Department of Revenue after registering
If you cannot find your filing frequency, contact the Department of Revenue at (573) 522-0967.
Next to Employer Account Number, click Edit to enter your 10-digit unemployment account number. The last three digits are typically zeros. The format is: 00-00000-0-00.
The Notice of Liability sent by the Department of Labor and Industrial Relations
Your Quarterly Contribution and Wage Report (Form MODES-4)
If you cannot find your account number, contact the agency at (573) 751-3215.
Next to Unemployment Insurance Tax Rate, click Edit to enter your rate.
Note: Special tax rates may apply if you work in mining, construction, or a nonprofit.
The most recent Notice of Liability from the Department of Labor and Industrial Relations
If you cannot find your rate, contact the agency at (573) 751-3215.
If you do not have your assigned rate yet, enter the new employer rate for Missouri in Gusto in the meantime. Update the rate once you receive it.
Next to your St. Louis tax account, click Edit to enter your account number.
The confirmation you received after registering with the St. Louis Collector of Revenue
If you cannot find your account number, contact the agency at (314) 622-4111.
Learn how to authorize Gusto as your third-party agent (TPA) for the agencies below.
Gusto needs your Account ID and Letter ID to file and pay your Kansas City taxes. You can enter these in Gusto by going to Taxes & compliance, then selecting Tax setup.
Account ID:
Get this number by registering for a Quick Tax account.
If you cannot find your Account ID or need help registering, call (816) 513-1135.
Letter ID:
Find this number on electronic letters from Kansas City. To view them online:
Go to your Kansas City Quick Tax Portal.
Click your company name.
Select More.
Under Letters, choose View Letters.
If you cannot find your Letter ID, call City Hall at (816) 513-3600.
Giving Gusto access helps us keep your Missouri income tax information up-to-date so we can make accurate payments and help you avoid tax notices, penalties, or interest.
To give Gusto access to your online account:
Click Profile Information, then click Manage Authorized Preparers.
Click Add New Authorized Preparer, then enter the info below:
User ID: Gusto
Registration confirmation: 9901000003109
Access type: View/File
On the next page, check the View box for the business you want to give Gusto access to.
Add a Start Date for when Gusto's access should begin. Use the first day of the first quarter you paid a Missouri employee in Gusto.
Leave the End Date blank so Gusto's access will not expire.
Under Assignments, using the Apply a Template option, choose Payroll Access.
Click Save and confirm to finish giving Gusto access.
After you grant access with the agency, let us know in Gusto:
On your Home page, under Things to do, click Give Gusto access to Missouri Department of Revenue account.
Click the checkbox to indicate you've completed the task in your tax account.
Click Submit.
If employers file and pay their MO-941 return on time, they can keep a small percentage of their employees' income tax withholding. Gusto automatically handles this for you.
When you look at reports in Gusto, you'll see the total MO income tax withheld and a negative amount showing the MO compensation deduction that stays with the employer.
Missouri requires all income tax payments to be rounded to the nearest dollar. Here's how Gusto handles it:
Rounding up: Gusto covers the extra amount needed when we round up.
Rounding down: If the difference is more than 15 cents, we'll refund the amount after the quarter's filing period is over. If the difference is less than 15 cents, we keep the amount to help cover future rounding up.
Use this list to find Missouri's tax forms and where to view each one.
MODES-4-7 (Quarterly Contribution and Wage Report)
MODES-10B (Quarterly Wage Report Continuation Sheet)
MO-W3 (Transmittal of Wage and Tax Statements)
Wage and Tax Statements (State W-2)
MO New Hire Report
Various local returns
To view these forms, go to Taxes & compliance, then Tax documents, and select the State tab.
MO-941 (Employer's Return of Income Taxes Withheld)
MO-941P (Quarter-Monthly Withholding Tax Payments)
To view these filings, sign in to the Missouri agency portal.
To see what we've paid for you, run the Agency payments report.
Use this list to reach Missouri's payroll tax agencies by phone or website. It covers income tax withholding and unemployment insurance.
Phone numbers and links can change. If one does not work, search the agency's official website for the latest contact info.
Income tax withholding — Missouri Department of Revenue (DOR): (573) 751-8750
Unemployment insurance — Missouri Department of Labor and Industrial Relations, Division of Employment Security (DOL): (573) 751-3215
Learn how to close or reopen tax accounts.