MO-1040ES: Estimated Tax Declaration for Individuals (2024)

Who files this form

You must file a Missouri declaration of estimated tax for tax year 2024 if you expect your Missouri estimated tax to be $100 or more.

Missouri estimated tax is your estimated income tax minus allowable credits, including tax withheld.

Nonresidents have the same filing requirement as residents. A nonresident’s tax is based on the proportion of adjusted gross income from Missouri sources.

If your estimated tax changes during the year, you may need to start filing even if you were not required to file at first.

When it's due

For tax year 2024, the form lists these installment deadlines:

• First quarter: April 15.
• Second quarter: June 15.
• Third quarter: September 15.
• Fourth quarter: January 15.

If a due date falls on a Saturday, Sunday, or legal holiday, the voucher is timely if filed on the next business day. You may pay in full with the first declaration voucher or in equal installments. The first installment must accompany the first voucher.

Other timing rules printed for tax year 2024:

• Changes in income: If a change first makes you required to file after April 15 and before June 15, file by June 15. If it occurs after June 15 and before September 15, file by September 15. If it occurs after September 15, file by January 15.
• Amended declarations: If your estimated tax substantially increases or decreases after filing because of a change in income, file an amended declaration on or before the next filing date.
• Farmers: If at least two-thirds of your total estimated Missouri gross income is from farming, you may file a declaration and pay by January 15, or file an income tax return and pay in full by March 1.
• No declaration required during the tax year: You do not need to file a declaration on January 15 if you file a voucher and pay the tax by January 31.

What you'll need

To complete and mail your payment voucher, have:

• Form MO-1040ES.
• Your name, mailing address, and Social Security number as it will appear on your 2024 return.
• Your spouse’s name and Social Security number if filing a combined return.
• The quarter you are paying for and the installment amount.
• A check or money order payable to the Missouri Department of Revenue, in U.S. funds.

If you use the Estimated Tax Worksheet, have your expected adjusted gross income, applicable modifications, exemptions, deductions, withholding, and credits available. The worksheet refers to Form MO-A for modifications and exemption information.

Use the Amended Estimated Tax Worksheet if your estimated tax substantially changes after your first filing. Keep that worksheet for your records.

How to file

1. Print in black or blue ink.
2. Enter your Social Security number and, for a combined return, your spouse’s Social Security number.
3. Complete the name-control fields using the first four letters of each applicable last name in capital letters. Follow the form’s examples for short names or names with punctuation.
4. Enter your name, any applicable spouse’s name, and mailing address.
5. Mark the box for the quarter you are paying.
6. Enter the installment amount. If you completed the Estimated Tax Worksheet, enter and pay the amount from line 16.
7. Detach the payment voucher and mail it with a check or money order payable to the Missouri Department of Revenue to:

Missouri Department of Revenue

P.O. Box 555

Jefferson City, MO 65105-0555

To amend your declaration, complete the amended computation schedule, enter the revised amounts on the remaining vouchers, and mail each payment with its voucher to the same address.

Common mistakes

• Using red ink or pencil: The form says to print in black or blue ink.
• Sending cash: Do not send cash. Use a check or money order in U.S. funds.
• Waiting for a bill: The worksheet warns that you will not be billed. Remit payment when due.
• Leaving cents unrounded: Round 1 through 49 cents down to the whole dollar and 50 through 99 cents up to the next whole dollar.
• Calculating one combined tax amount for spouses: For a combined filing, calculate separate tax amounts for yourself and your spouse, then enter their total.
• Paying late or underpaying: The form warns of an addition to tax for underpaid installments and interest on delinquent payments.

Questions people ask

Can I pay all my estimated tax at once?

Yes. You may pay in full with the first declaration voucher instead of paying in equal installments.

What if my estimated tax changes after I file?

If a change in income substantially increases or decreases your estimated tax, complete the Amended Estimated Tax Worksheet and file an amended declaration on or before the next filing date. Put the revised amounts on your remaining vouchers.

Will Missouri send me a bill for each installment?

No. The worksheet says you will not be billed and must remit payment when due.

Can my check be processed electronically?

Yes. Paying by check authorizes the Department to process it electronically. A returned check may also be presented again electronically.

When does the addition to tax not apply?

The form says the charge does not apply if each installment is paid on time and the total estimated payments made by the applicable installment deadline equal or exceed either the tax shown on the preceding year’s return, if it covered 12 months and showed a tax liability, or 90% of the current year’s total amount due. For farmers, the current-year percentage is 66 2/3%.

Official sources

• https://dor.mo.gov/forms/MO-1040ES_2024.pdf