The consumer is their own employer and needs their own EIN — separate from Caring Companions' EIN.
1. Go to irs.gov → Tools → Apply for an EIN Online (free, instant).
2. Entity type: Individual / Sole Proprietor.
3. Reason: Hired employees.
4. Use the consumer's SSN, legal name, and home address.
5. Complete online, the EIN is issued immediately. On the final screen use the download button to save the CP 575 letter. Do not print the page: a printout of a web page is not an IRS-issued document and will not pass the Fusion audit. It is offered once and is never reissued, so if it is missed, ring 800-829-4933 and ask for a 147C.
6. Enter the EIN in the field below.
This authorizes Caring Companions to receive the consumer's IRS tax correspondence and speak to the IRS on their behalf.
⚠️ Wet/faxed signature required — do NOT rely on e-sign until you confirm with your accountant.
1. Consumer signs Form 8821 with their name and EIN.
2. Mail or fax to IRS per the form's instructions.
3. Keep a copy in the consumer's file.
This designates Caring Companions as the agent authorized to handle FICA and FUTA payroll taxes on the consumer's behalf. IRS must approve — do not process payroll before approval.
⚠️ Wet/faxed signature required. IRS approval can take several weeks.
1. Complete Form 2678 with consumer's EIN and Caring Companions' EIN.
2. Consumer and Caring Companions both sign.
3. Mail to IRS. Wait for approval letter before first payroll run.
Registers the consumer with the Missouri Department of Revenue for state income tax withholding.
1. Complete Form 2643A using consumer's EIN, SSN, name, and home address.
2. Business type: Individual / Household employer.
3. Submit online (much faster than paper). Do not look for CDS inside our own MyTax account — it is not a tax type, and the employer being registered is the consumer, not us. Use the Online New Business Registration, signed out, once per consumer, and pick Withholding Tax.
4. You will receive the consumer's MO Withholding Tax ID — enter it in the MO Tax ID field below.
Phone: (573) 751-5860 | businesstaxregister@dor.mo.gov
Authorizes Caring Companions to act on behalf of the consumer with the MO Department of Revenue for withholding tax matters.
1. Consumer signs Form 2827 with their MO Tax ID and EIN.
2. Submit to MO Dept of Revenue.
3. Keep a copy in the consumer's file.
⚠️
TIMING: Cannot do this step until AFTER first payroll is issued AND consumer has paid $1,000+ in wages in a single quarter. DES will not issue an account number until then.
Before any of this: you need the CDS Vendor third-party login, created through
"Reporting Service Signup" on UInteract. That signup is
not where consumers get registered,
it is what lets you register them. If you already log in and see your consumers, you have it.
If NEW consumer (never had a CDS vendor before):
Log in to
UInteract
with your CDS Vendor user ID, then
Employer Registration → Register Employer.
Enter
your details as the person submitting, and Next. Everything after that is the
consumer's details, screen by screen:
General Information
1. The CONSUMER's Federal Tax ID (EIN).
2. Type of Organization =
Individual Ownership. Next.
Employer Entity Information
3. Consumer's first name, middle initial, last name. Leave Trade Name / DBA blank.
4. Paid employees for work performed in Missouri?
Yes. Then the first worker date
(when they first had an attendant) and the first payroll date (when they first paid one).
If they have not paid wages you cannot finish the registration.
5. Agricultural work?
No.
6. Employs housekeepers, sitters or other domestic employment?
Yes.
7. Is this a general business?
No.
8. Religious employer?
No. Federally recognised Indian tribe?
No.
9. Paid unemployment insurance in another state (FUTA) this year or last?
No.
10. Lessor / Professional Employment Organisation?
No. Leasing employees from
another business?
No.
11. Business locations in Missouri?
Yes, then Continue.
Add Business Location / Headquarters
12. Number of Missouri employees at this location = the number of attendants.
13. Physical address = the CONSUMER's home address. County = where the consumer lives.
14. Describe the nature of your business: type
CDS Consumer.
15. Principal Business Activity, three dropdowns in order:
Health Care and Social Assistance →
Social Assistance →
Services for the Elderly and Persons with Disabilities.
16. Is this the primary business activity?
Yes, Continue, then verify the address and
Continue again.
Employer Contact Details
17. Unemployment Tax Mailing Address = the CONSUMER's home address.
18. Telephone =
000-000-0000. The consumer is never contacted. Fax blank.
19. Claims mailing address and payroll records address =
Same as Unemployment Tax Mailing
Address for both.
20. Contact Person for Unemployment Tax =
your details. Continue.
Add Individual Ownership Details (the consumer)
21. Type of Individual Owner =
Individual.
22. The consumer's
SSN (required) and their name. Job Title =
Owner.
23. Term begin and end dates: leave blank. Residential address = consumer's home address.
Residential phone and email: leave blank.
24. Deceased?
No, unless they are, in which case give the date of death.
Continue, verify, Continue again.
The last few screens
25.
Wage History: gross wages paid to the attendants for each quarter shown.
Under $1,000 in every quarter means no account number.
26.
Employment History: how many attendants worked in each week.
27.
Business Acquisition: did you acquire this business?
No.
28.
Prior Registration: previously registered with Missouri?
No.
29.
Upload Documents and
Tax and Wage Reports Received: neither
applies, just Continue.
30.
Statement of Acknowledgement: read it, I accept, Submit.
31. The confirmation screen shows the consumer's
EAN and contribution rate. Record the
EAN below. A letter follows in the post the next business day, and you can see it again by logging
in later.
If you have to stop partway, click "Finish Later". Closing without it loses
everything and the registration starts from the beginning.
If the EAN was not shown, or you closed the window before writing it down
First, the thing to rule out: if the consumer has never paid
$1,000 in a single quarter,
there is no EAN to find. DES does not issue one until then, so no amount of looking will turn one up.
That is the usual reason it is missing.
Otherwise there are three ways to get it:
1.
The list of all your consumers. Log in, then
Inquiry → Tax Inquiry → Client List Details. Every consumer ever associated with us
is there, with their
EAN in the first column. This is the quickest way and it works
even years later. Nobody is ever removed from that list.
2.
The registration letter. View Correspondence, pick the consumer's
account from the dropdown, Continue, then click the correspondence type to open it. The registration
letter carries the EAN and the contribution rate. A paper copy is also posted the next business day.
3.
Ring the CDS tax line on 573-751-1995 option 1, or email
cdstax@labor.mo.gov.
Careful with two things on that Client List. "Association Status" always reads Active and is
about our link to the consumer, not whether their account is open. And if the EAN ends in -01, -02 and
so on, check the unit itself:
Inquiry → Tax Inquiry → Employer Account, enter the
first seven digits, Continue, then Details at the bottom right. A unit showing
"Removed" is closed.
Worth doing once: Manage Alerts/Email Signup turns on an email whenever DES posts new
correspondence, so a registration letter cannot sit unread. Be aware it stops the paper copies, so the
email becomes the only notice you get.
If TRANSFERRED consumer (came from another CDS vendor):
If you are not sure whether they were with another vendor,
try registering them in UInteract
first. If you get an error, they are a transfer, and then:
1. Download
MODES-5083 (Transferred Consumer Registration)
2. Fill in: your name and EIN, the consumer's EIN
and SSN, the first date they paid wages since
coming to us (never a future date), and the vendor they were with before. Check Fusion if you do not
know who that was. Leave the account number blank if you do not have it.
3. Email (do NOT mail or fax) to cdstax@labor.mo.gov. A form missing any required item is rejected and
sent back.
They may have no account at all if they never paid $1,000 in a quarter with the previous vendor.
After registration — quarterly wage reporting:
Login → Contribution and Wage Report → File Contribution and Wage Report. File oldest quarter first. Select Method A. Enter attendant SSN, name, and gross wages per quarter. Separate payment per consumer — never combine. If parent is the attendant: do NOT report those wages (not subject to UI tax).
Quarterly deadlines: Q1 (Jan–Mar): Apr 30 | Q2 (Apr–Jun): Jul 30 | Q3 (Jul–Sep): Oct 31 | Q4 (Oct–Dec): Jan 31
Late penalty: 10% of tax or $100/month, whichever is greater — max 20% or $200.
Questions: cdstax@labor.mo.gov | 573-751-1995 Opt. 1
Penalties/delinquent: Christopher Matzke — 573-751-1867
Wage reporting/adjustments: Kristie Riedmann — 573-751-1995 x4105
Having the numbers is not enough. Per
HCBS Manual 3.25 Appendix 1, two separate things are required, and a missing one is an audit finding referred to
MMAC.
1. Type both numbers into Fusion. Participant page →
“HCBS Eligibility” section → enter the Federal EIN
and the Missouri Tax ID.
2. Upload proof. Participant’s electronic case record →
“Documents” tab → category
“EIN Tax Documents”.
Deadline for a new participant: proof uploaded within
90 days of the CDS start date. “New” means not yet authorized for CDS in their
current case — someone authorized in a previous case still counts as new.
Accepted as proof of the FEDERAL EIN:
• CP 575 or 147C letter • Form 940 • Form 941 • 8109 tax coupon
• An IRS letter showing the tax ID and legal name
• Any IRS document with the legal name and tax number
preprinted
⛔ A W-9 is NOT accepted. Computer-printed forms are NOT accepted. This is the easiest way to fail the audit while believing you complied.
Accepted as proof of the MISSOURI EIN/TIN:
• A copy of the notice from the MO Department of Revenue • MO 941 • MO W-3
Two ways you can be done early:
• One document showing
both the federal and Missouri numbers covers both. No second upload.
• If a
previous CDS vendor already uploaded verification to that case record, you do not need to upload again.
Remember whose numbers these are: the federal and state EINs belong to
the consumer, not us, and they transfer with the consumer when they change agencies. That matters on every PCCP transfer.
Fusion access, logins or user accounts:
HCBS.Systems@health.mo.gov (Bureau of Systems and Data Reporting).