Missouri · Payroll closure

Close a Missouri payroll tax account.

Missouri obliges you to close the withholding account, in those terms. If a business is discontinued, transferred, or sold, or an employer stops paying wages indefinitely, the employer must file the Final Report. The unemployment side is a different agency with a different route entirely.

Who you are dealing with

Missouri Department of Revenue

Handles:
Employer withholding account
System:
MyTax Missouri
Form:
Form 5633, Employer Withholding Tax Final Report, mailed to Taxation Division, PO Box 3300, Jefferson City MO 65105-3300

Agency source

Missouri Division of Employment Security

Handles:
Unemployment insurance employer account
System:
UInteract
Form:
Request to Close Account, under the Account Maintenance tab, or an Employer Change Request by phone
Phone:
573-751-1995, option 1

Agency source

State fee. $0. Neither the Department of Revenue nor the Division of Employment Security charges to close an employer account. Tax and contributions already owed are unaffected.

When you have to close

Missouri lists four triggers for the withholding account: the business is discontinued, transferred, or sold, or the employer closes or indefinitely ceases to pay wages. Indefinitely is doing real work in that sentence, because a long pause counts even when nothing has formally closed.

Final returns come first

Form 5633 is the Final Report. It closes the account rather than accompanying a separate closure request, so the final filing and the closure are the same document. On the unemployment side, bring contribution and wage reporting current before requesting the close.

How long it takes

Missouri does not publish a processing time for either. The UInteract route gives an immediate on-screen record where the mailed Form 5633 does not, which is the practical difference between the two sides.

What we do

We confirm which accounts are open, file the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.

What makes Missouri harder than average

  • Indefinitely ceasing to pay wages counts. Missouri's trigger is not only closing or selling. An employer who stops paying wages indefinitely is expected to file the Final Report, so a business that goes quiet without formally closing still has an obligation.
  • Two agencies with no shared vocabulary. Revenue wants a Final Report on a numbered form, by post. Employment Security wants a Request to Close Account inside a portal. Nothing about one prepares you for the other.
  • The withholding route is paper to a PO Box. Form 5633 goes to the Taxation Division in Jefferson City, which means no instant confirmation and no on-screen record unless you keep your own.
  • A transfer is treated like a closure. Selling the business triggers the same Final Report obligation as shutting it, and sellers who assume a sale transfers the account rather than ending their own obligation get this wrong.

Questions and answers

I paused my business but did not close it. Do I still file?

Probably yes. Missouri's trigger includes an employer who indefinitely ceases to pay wages, not only one who closes or sells. A business that has gone quiet with no plan to resume is inside that description.

What form closes the Missouri withholding account?

Form 5633, the Employer Withholding Tax Final Report. It is mailed to the Taxation Division at PO Box 3300 in Jefferson City. The form is the closure, not an attachment to one.

How do I close the unemployment account?

In UInteract, open the Account Maintenance tab and choose Request to Close Account. You can also file an Employer Change Request by phone on 573-751-1995, option 1.

I sold the business. Does the buyer take over the account?

Not in a way that ends your obligation. Missouri treats a transfer or sale as a trigger for the Final Report the same as a closure, so the seller still files.

What do you need from me to start?

The legal name and Missouri Tax ID, the Division of Employment Security account number, the date wages stopped, and whether the business closed, paused, or was sold.

Agency details verified 2026-08-03