MO-1040ES: Estimated Tax Declaration for Individuals (2025)

Who files this form

You must file a Missouri estimated tax declaration for tax year 2025 if you expect your Missouri estimated tax to be $100 or more. Estimated tax is your expected Missouri 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 income changes, you may need to start filing later in the year even if you did not need to file initially.

When it's due

For tax year 2025, the form prints these installment deadlines:

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

If a deadline falls on a Saturday, Sunday, or legal holiday, the voucher is timely if filed on the next business day. The first installment must accompany the first declaration voucher.

Other timing rules printed for tax year 2025:

• If an income change creates a filing requirement after April 15 but before June 15, file by June 15. If it happens after June 15 but before September 15, file by September 15. If it happens after September 15, file by January 15.
• If your estimated tax substantially increases or decreases after you file, submit an amended declaration by the next filing date.
• If at least two-thirds of your 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.
• If no declaration was required during the tax year, the instructions say no declaration is needed on January 15 if you file a voucher and pay the tax by January 31.

What you'll need

Have these items and details ready:

• Your MO-1040ES payment voucher.
• Your name, mailing address, and Social Security number as it will appear on your 2025 return.
• Your spouse’s name and Social Security number if filing a combined 2025 return.
• The quarter you are paying for and the installment amount.
• A check or money order in U.S. funds if paying by mail.

To 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.

If you are revising an estimate already filed, use the Amended Estimated Tax Worksheet. Keep the worksheets 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 printed examples for shorter names or names with punctuation.
4. Enter your name, any applicable spouse information, and mailing address.
5. Mark the box for the quarter you are paying.
6. Enter your installment payment. If you completed the Estimated Tax Worksheet, use the amount from line 16.
7. Make your check or money order payable to Missouri Department of Revenue. Use U.S. funds only. Do not send cash.
8. Detach the payment voucher and mail it with your payment to:

Missouri Department of Revenue

P.O. Box 555

Jefferson City, MO 65105-0555

You may pay the full estimated tax with the first declaration voucher or pay in equal installments.

Common mistakes

• Waiting for a bill: The worksheet says you will not be billed. Send payment when due.
• Using the wrong writing material: Do not use red ink or pencil. Use black or blue ink.
• Sending cash: The form requires a check or money order in U.S. funds for mailed payments.
• Leaving cents unrounded: Round 1 through 49 cents down and 50 through 99 cents up to the nearest whole dollar.
• Ignoring a change in estimated tax: Use the amended worksheet if your estimated tax substantially changes after filing.
• Paying late or too little: The instructions warn of an addition to tax for underpaid installments and interest on delinquent payments.

Questions people ask

Can I pay the full amount at once?

Yes. You may pay your estimated tax in full with the first declaration voucher instead of making equal installments.

How do spouses complete a combined estimate?

Married people who each have income and file a combined estimate use worksheet columns Y, S, and T. Calculate each spouse’s tax separately, then enter the total in column T. All other filers use only column T.

What if my estimate changes after I file?

If your estimated tax substantially increases or decreases because your income changes, complete the Amended Estimated Tax Worksheet and file an amended declaration by the next filing date. Enter revised amounts on the remaining vouchers and mail them with payment.

What happens when I pay by check?

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

Official sources

• https://dor.mo.gov/forms/MO-1040ES_2025.pdf