Instructions for Completing Form MO-7004
Who should file a Form MO-7004?
Missouri grants an automatic extension of time to file corporation
income tax to any corporation that has a federal extension. A
federal extension does not extend the due date for Financial Insti-
tution taxes. Form MO-7004 and payment are due on or before
the due date of the return. A copy of Form MO-7004 must be
enclosed with the Missouri return when filed. An approved Form
MO-7004 extends the due date up to 180 days.
You do not need to file an Application for Extension of Time to
File—Corporation Income Tax Return (Form 7004) unless:
• You expect to owe a tax liability for the period.
• You want a Missouri extension but not a federal extension. See
“Note” below for exception.
• You seek a Missouri extension exceeding the federal
automatic extension period. Form MO-7004 must be filed on or
before the end of the federal automatic extension period.
You must complete a separate Form MO-7004 for each return.
Note: You are not re quired to file a Form MO-7004 if:
• You have an approved federal extension. (Enclose a copy of
your federal extension when you file your Missouri return.)
• You do not expect to owe additional tax.
• You anticipate receiving a refund.
An extension of time to file a corporate tax return does not extend
the time for payment of the tax. Unless an extension of time to
pay has been granted, a penalty of 5% and interest is charged
on the part of the total tax which is not paid by the original due
date of the return. The interest rate will be posted on our web
site at: www.dor.mo.gov. Remittance should be made payable
to “Missouri Department of Revenue” and submitted with this
application.
Where to file?
Mail your extension application to the address for the tax type you
indicated on the form.
Period of Extension Past Automatic Federal Ex ten sion Period
The Missouri extension equals the extension granted for federal
tax purposes. Longer extensions will not be granted unless
sufficient need for such extended period is clearly shown on the
Form MO-7004. Extensions past the automatic extension period
must be requested in writing and must be attached to Form
MO-7004 and filed on or before the date the federal extension
expires.
Taxpayer Identification Number(s)
Enter the tax identification number(s) and charter number.
Type of Return
Select only one box to indicate the type of corporation or financial
institution for which the extension is being filed. A separate Form
MO-7004(s) must be filed for each tax return.
Filing Federal Form 1120C or Federal Form 990T
Only check one of these boxes if you filed a Cooperative
Association - Federal Form 1120C, or Exempt Organization -
Federal Form 990T. Per Section 143.511, RSMo, the effective
due date is the same as the federal due date as follows:
• 1120C: Calendar year filers are due September 15th.
Fiscal year filers are due the 15th day of the ninth month
following the close of the taxable year.
• 990T: Calendar year filers are due May 15th. Fiscal years
filers are due the 15th day of the 5th month following the
close of the taxable year.
Blanket and Consolidated Requests
Blanket and consolidated requests for extensions will not be
granted. A separate application must be submitted for each return
and for each member of an affiliated group filing a consolidated
federal income tax return and not filing a Missouri consolidated
return.
Line-by-Line Instructions for Tax Payment Schedule
Line 1
Enter the amount of estimated Missouri tax liability for the taxable year.
Line 2(a)
Enter the total amount of payments of estimated Mis souri income tax paid, or expected to be paid, for the taxable year.
Line 2(b)
Enter credit of overpayment from prior years.
Line 2(c)
Enter your total approved tax credits for the taxable year.
Line 2(d)
Enter the total of Lines 2(a) through 2(c).
Line 3
Subtract Line 2(d) from Line 1 and enter the result on Line 3. This is the balance of tax due. Enclose your check or money order in this
amount made payable to “Missouri Department of Revenue”. Print your Federal Identification Number or Missouri Tax Identification
Number on your check or money order.
If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be
presented again electronically.
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