An Overview of Missouri State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Missouri support tax extension for business income tax returns?

Q

Yes. The state of Missouri requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax Extension Form can be filed only if the federal tax extension Form 7004 was rejected.

What Form does the state of Missouri require to apply for an extension?

Q
For C-Corporation & S-Corporation

Businesses operating as an S-Corporation or C-Corporation in Missouri must file Form MO-7004 with the state for a 6-month extension of time to file their business income tax return
with the state.

  • Form MO-7004 - Request for Six-Month Extension to File (for C-Corp & S-Corp)
For Partnership & Fiduciary

The businesses operating (as Partnership / Fiduciary) in Missouri need to file Form MO-60 with the state to obtain a 5-month extension of time to file their business income tax return
with the state.

  • Form MO-60 - Request for 5-Month Extension to File (for Partnership & Fiduciary)

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

What is the deadline to file Forms MO-1120, MO-1120-S, MO-1065 and MO-1041 with the state of Missouri?

Q
Missouri General Corporation Tax Extension

Missouri State General Business Corporation tax return Form MO-1120 is due within 4 months and 15 days following the end of the corporation reporting period.

To file an extension for MO-1120, apply for an extension using Form MO-7004 on or before the same date the business tax return is due.

Form mo-7004 grants an automatic 6-month extension of time to file Form MO-1120.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Missouri S-Corporation Tax Extension

Missouri state S-Corporation tax return Form MO-1120-S is due within 4 months and 15 days following the end of the S-Corporation reporting period.

For S-Corporations operating on the calendar year, this deadline is on April 15

To file an extension for Form MO-1120-S, apply for an extension using Federal Extension on or before the same date the business tax return is due.

Form 7004 grants an automatic 6-month extension of time to file Form MO-1120-S

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Missouri Limited Liability / Partnership Tax Extension

The Form MO-1065 must be filed by Partnerships and Limited Liability Companies that are taxed as partnerships by the 15th day of the fourth month after the end of the partnership’s reporting period.

To file an extension for Form MO-1065, apply for an extension using MO-60 on or before the date the partnership tax return is due.

The Federal Extension grants an automatic 6-month extension of time to file Form MO-1065. If your business filed a federal extension and was rejected, or if your business only needs an extension for their state return, file the extension Form MO-60, which grants a 5-months extension.

Note: Pay any taxes due to the state when filing your extension to avoid any penalties or interest.

Missouri Fiduciary Tax Extension

Missouri State Fiduciary tax return Form MO-1041 is due by the 15th day of the fourth month after the end of the fiduciary reporting period.

To file an extension for Form MO-1041, apply for an extension using MO-60 on or before the same date the fiduciary tax return is due.

The Federal Extension grants an automatic 6-month extension of time to file Form MO-1065. If you have not applied for a Federal Extension & you don’t owe taxes, You are requested to file the extension Form MO-60, which grants 5-months extension.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

  • Online services offered by Missouri State (https://dor.mo.gov/business/payonline.php).
  • Form MO-1120ES - Declaration of Estimated Tax should have to file for paying your Corporate Estimated Tax payment through the online payment system
  • For partnership returns, you can pay from your bank account, or by credit card.
  • Payment Vouchers - for those who e-filed returns, but want to make payments by check or money order.
    • Form MO-1120ES- Payment Voucher for those who filed the extension, but want to pay by check or money order. (For Corporation)
    • Form MO-1040 ES- Payment Voucher for Partnerships.

Where should I mail the extension Form MO-7004 & MO-60?

Q

Mail Missouri Extension Form MO-7004 to

Missouri Department of Revenue,
P.O. Box 3365,
Jefferson City, MO 65105-3365.

Mail Missouri Extension Form MO-60 to

Missouri Department of Revenue,
P.O. Box 3400,
Jefferson City, MO 65105-3400.