Director Payroll - UM
1105 Carrie Francke
Columbia, MO 65211
Telephone: (573) 882-6730
Tax Issues Memo
University of Missouri
To: All Campus HR/Payroll Offices for dissemination to all departments
From: Central Payroll Office
Date: July 30, 2004
Re: Missouri Withholding
It is becoming quite common for employees of the University of Missouri to be performing services outside of the state of Missouri. Some examples are professors living in another state while leading an internet class and special summer camps worked outside of the state.
The University of Missouri is only registered to do business in Missouri and Illinois because these are the only official places where we have offices, transact business and perform services. Therefore, these are the only states where we withhold state income taxes.
If an employee is not a resident of Missouri and does not perform any services within Missouri, they may submit a Statement of Tax Responsibility form. This form, signed by the employee, will certify that the employee does not wish to have Missouri taxes withheld and will be responsible for paying income taxes to their resident state. The employee needs to fill out the form one time unless their state of residency changes. Those becoming Missouri residents will need to fill out a Missouri W-4 form.
Departments: If you have employees that are non-residents of Missouri performing their services from outside the state and question why Missouri taxes are being withheld, you may let them know that the Statement of Tax Responsibility is available to them. Please understand that the University is not able to provide advice on whether or not this statement should be filled out. If they have further questions, they should contact a professional tax advisor. If they choose to submit this form, we will stop accumulating Missouri wages and withholding Missouri taxes as of the next payroll cycle to coincide with receipt date of the Statement of Tax Responsibility.