MO-1120ES: Estimated Tax Declaration for Corporations (2025)

Missouri · Missouri DOR · Used for tax years 2025

Form MO-1120ES is Missouri’s 2025 declaration of estimated corporation income tax. It reports the corporation’s identifying information and installment payment amount, with worksheets to calculate or revise estimated tax payments.

Who files this form

Your corporation must make estimated tax payments if it is subject to Missouri income tax under Chapter 143, RSMo, and its Missouri estimated tax can reasonably be expected to be at least $250 for the taxable year.

This includes corporations with unrelated business taxable income, but excludes qualified S corporations. Do not use Form MO-1120ES for S corporation shareholder composite returns.

When it's due

For tax year 2025, file Form MO-1120ES and pay each installment by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year.

For calendar-year 2025 corporations, the dates printed on the form are:

  • April 15, 2025
  • June 15, 2025
  • September 15, 2025
  • December 15, 2025

If a due date falls on a Saturday, Sunday, or legal holiday, payment is timely if made on the next business day.

If a calendar-year corporation is not required to make an estimated payment on April 15, 2025, but a later income change requires one, the form gives these deadlines:

  • June 15, 2025, if the change occurs after April 1 and before June 2, 2025.
  • September 15, 2025, if the change occurs after June 1 and before September 2, 2025.
  • December 15, 2025, if the change occurs after September 1, 2025.

Fiscal-year corporations should complete the Estimated Tax Worksheet. The corporation will not receive quarterly bills.

What you'll need

Have these details ready to complete the form and worksheet:

  • Business name and address.
  • Missouri Tax I.D. Number and Federal Employer I.D. Number.
  • Taxable year beginning date, installment quarter, and due date.
  • Estimated Missouri taxable income.
  • Any approved tax credit and approved overpayment credit applied to the installment.
  • The installment payment amount from Line 6c of the Estimated Tax Worksheet.

If amending your estimate, you will also need your revised estimated tax, prior MO-1120ES payments, and last year's approved overpayment credit applied to date.

For mailing, include a check or money order in U.S. funds payable to the Missouri Department of Revenue.

How to file

  1. Complete the Estimated Tax Worksheet. Multiply estimated Missouri taxable income by 4%, subtract approved tax credits, and use the worksheet to calculate your installment and any approved overpayment credit.
  2. Verify the business name, address, Missouri Tax I.D. Number, and Federal I.D. Number on Form MO-1120ES. Fill in any missing information.
  3. Enter the installment payment from worksheet Line 6c on Form MO-1120ES. Keep the worksheet page for your records. Do not file it.

Online: To file and pay online by credit card or E-Check (Electronic Bank Draft), visit dor.mo.gov/business/payonline.php.

By mail: Send Form MO-1120ES with a check or money order payable to the Missouri Department of Revenue. Use U.S. funds and include the Missouri Tax I.D. Number on the payment. Mail to:

Missouri Department of Revenue

P.O. Box 3020

Jefferson City, MO 65105-3020

If your estimate must be amended, complete the Amended Estimated Tax Worksheet, enter the revised amounts on the remaining forms, and mail them with payment.

Common mistakes

  • Waiting for a bill. The corporation will not receive quarterly billing. Remit payment when due.
  • Sending the form without payment. Payment must accompany Form MO-1120ES.
  • Filing the worksheet page. Keep it for your records. The page says not to file it.
  • Not rounding amounts. Round 1 through 49 cents down and 50 through 99 cents up to the nearest whole dollar.
  • Deducting too much federal income tax. The worksheet reminds you that only 50% of federal income tax liability can be deducted when computing Missouri taxable income.
  • Including a credit too soon. A tax credit must be purchased or approved by the administering agency before you include it on the worksheet.
  • Ignoring a substantial change in estimated tax. The next estimated payment must reflect the amended figures. Use the amended worksheet for the remaining payments.
  • Assuming a final payment fixes earlier missed deadlines. Filing or paying on the last installment date does not remove additions to tax for failing to pay by the designated due dates. Interest is charged on delinquent payments.

Questions people ask

Can I pay estimated corporation tax online?

Yes. The form allows online filing and payment by credit card or E-Check at dor.mo.gov/business/payonline.php.

Can I apply an approved overpayment credit to an installment?

Yes. Enter the approved overpayment credit on Line 6b of the Estimated Tax Worksheet and subtract it from Line 6a. Enter the resulting payment on Line 6c and Form MO-1120ES.

What if my estimated tax changes substantially after I have made a payment?

Use the Amended Estimated Tax Worksheet. The payment due on or before the next filing date must reflect the amended figures, and revised amounts must be entered on the remaining forms.

What happens if I underpay estimated tax?

Underpayment may result in additions to tax. The form directs corporations to calculate additions to tax and applicable interest from the date of the underpaid installment using Form MO-2220. Interest is charged on all delinquent payments.

Where can I ask questions about corporation estimated payments?

Email corporate@dor.mo.gov or call (573) 751-4541. Individuals with speech or hearing impairments may call TTY at (800) 735-2966.

Official sources

All versions of MO-1120ES