 | Website | https://dor.mo.gov/ |
| Where’s My Refund | https://dor.mo.gov/returnstatus/ | |
| Information for Tax Pros | https://dor.mo.gov/pros/ | |
| ERO Assistance | (573) 751-3505 | |
| Taxpayer Assistance | (573) 751-3505 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Missouri does not mandate e-filing.
E-File Registration Requirements – Acceptance in the Missouri e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – The Missouri e-file program:
- Supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program.
- Allows electronic filing of part-year and nonresident returns.
Amended Returns – Missouri does NOT support Amended Returns for e-file. To indicate that a return is Amended, from the main menu of the Missouri return, select Personal Information > Other Categories > Amend Return.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS
Extensions
An extension of time to file is NOT an extension of time to pay.
- A federal extension automatically extends the time to file the Missouri return if the taxpayer does not expect to owe additional tax. Attach a copy of the federal extension to the Missouri return when filed.
- File Form MO-60, Application for Extension of Time to File, for an automatic six-month extension if the taxpayer expects to have tax due or needs a Missouri extension but not a federal extension. Include payment by the original due date of the return. Form MO-60 is also used to request a longer extension for cause. To access Form MO-60, from the main menu of the Missouri return, select Missouri Extension of Time to File. This form must be mailed.
Driver’s License/Government Issued Photo Identification: Missouri does not require this information to file the tax return.
Filing Status Information
Missouri requires the same filing status used on the Federal unless Federal status is Married Filing Separate, in which case the Missouri filing status can be either Married Filing Separate, or Married Filing Separate/ Spouse not Filing.
Residency Status Information for Missouri Returns
Residents: A resident is an individual who either maintained a domicile in Missouri or had permanent living quarters in Missouri and spent more than 183 days of the tax year in Missouri.
Nonresidents: Individuals who did not maintain permanent living quarters in Missouri, maintained permanent living quarters elsewhere, and spent 30 days or less of the tax year in Missouri.
Military Personnel/Military Spouses
Residents: Military personnel with a Missouri home of record are subject to Missouri tax on all income, with the exception of a servicemember who:
- maintained no permanent living quarters in Missouri during the year;
- maintained permanent living quarters elsewhere; and
- did not spend more than 30 days of the year in Missouri.
In this case, the servicemember is considered a nonresident for tax purposes and their military pay, interest, and dividend income are not taxable to Missouri. Complete Form MO-NRI and attach to Form MO-1040 filed as a nonresident.
Nonresidents: A nonresident service member stationed in Missouri is not subject to Missouri income tax on his or her military pay. If a nonresident service member earns $600 or more in Missouri non-military pay, that non-military income is taxable on Form MO-1040.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Missouri does not mandate e-filing.
Business Return General Information
Due Dates for Missouri Business Returns
Corporations – Due by the 15th day of the fourth month following the end of the tax year.
S-Corporations – Due by the 15th day of the fourth month following the end of the tax year.
Partnerships – Due by the 15th day of the fourth month following the close of the partnership’s tax year.
Fiduciary & Estate – Due by the 15th day of the fourth month following the close of the entity’s tax year.
Business Extensions
Any extension granted is for time to file and does NOT extend time to pay.
Corporation – Missouri allows an automatic extension to any Corporation that has a valid federal extension for the same period as the federal extension. File a Form MO-7004, Application for Extension of Time to File, if (a) tax is due, (b) the corporation does not file a federal extension, or (c) the corporation requires a Missouri extension beyond the federal automatic extension period. To access this form, from the main menu of the Missouri return, select Extension of Time to File (MO-7004). This form is NOT supported for e-file.
S Corporation – Missouri allows an automatic extension to any S Corporation that has a valid federal extension for the same period as the federal extension. File a Form MO-7004, Application for Extension of Time to File, if (a) tax is due, (b) the corporation does not file a federal extension, or (c) the corporation requires a Missouri extension beyond the federal automatic extension period. To access this form, from the main menu of the Missouri return, select Extension of Time to File (MO-7004). This form is NOT supported for e-file.
Partnership – Missouri allows an automatic five-month extension to a Partnership that has a valid federal extension. If tax is due or a Federal extension has not been filed, submit Form MO-60, Application for Extension of Time to File. To access this form, from the main menu of the Missouri return, select Missouri Extension of Time to File. This form is NOT supported for e-file.
Fiduciary – Missouri allows an automatic five-month extension to Fiduciary filers that has a valid federal extension. If tax is due or a Federal extension has not been filed, submit Form MO-60, Application for Extension of Time to File. To access this form, from the main menu of the Missouri return, select Missouri Extension of Time to File. This form is NOT supported for e-file.
Amended Business Returns
Corporation – Corporation filers should indicate that the return being filed is an Amended return. To do this, from the main menu of the Missouri return, select Heading Information > Amended Corp. Return. This return IS supported for e-file.
S-Corporation – S Corporation filers should indicate that the return being filed is an Amended return. To do this, from the main menu of the Missouri return, select Heading Information > Amended Corporate Return. This return IS supported for e-file.
Partnership – Partnership filers should indicate that the return being filed is an Amended return. To do this, from the main menu of the Missouri return, select Heading Information > Amended Return. This return IS supported for e-file.
Fiduciary – Fiduciary filers should indicate that the return being filed is an Amended return. To do this, from the main menu of the Missouri return, select Heading Information > Amended Return. This return IS supported for e-file.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation/S-Corporation/Partnership/Fiduciary Tax Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications