MO-2210: Underpayment of Estimated Tax (2024)
Missouri · Missouri DOR · Used for tax years 2024
Missouri Form MO-2210 determines whether your 2024 individual income tax was sufficiently paid throughout the year through withholding or estimated tax payments. It calculates your required annual payment, any underpayment, and any penalty, and includes exceptions to the penalty.
Who files this form
Use the 2024 Form MO-2210 to determine whether you paid enough Missouri income tax throughout the year through withholding or estimated tax payments. If you did not, you may owe an underpayment penalty.
The form tells you not to file MO-2210 if:
- Your 2024 tax after credits minus withholding is less than $500 on Part I, Line 4.
- Your withholding on Line 3 equals or exceeds your required annual payment on Line 6.
- You qualify for the Short Method and your total underpayment on Line 10 is zero or less.
Special penalty exceptions are available, including exceptions for certain farmers and qualifying combat-zone service.
When it's due
For tax year 2024, the form prints these estimated tax installment due dates:
- April 15, 2024
- June 15, 2024
- September 15, 2024
- January 15, 2025
If an estimated payment due date falls on a Saturday, Sunday, or legal holiday, payment is considered timely if filed on the next business day. Fewer installments may be required if your payment requirement begins later in the year.
Other dates affecting the 2024 underpayment calculation:
- January 31, 2025: If you filed your return and paid the balance by this date, the instructions treat that balance as paid on January 15, 2025.
- March 1, 2025: Qualifying farmers who filed their Missouri individual income tax return and paid the tax by this date are exempt from underpayment charges.
- April 15, 2025: The form uses this date as a cutoff in its penalty calculations. It does not separately state a filing deadline for MO-2210.
What you'll need
Have these returns and payment details available:
- Your 2024 Form MO-1040, including tax on Line 36 and the credits identified on Lines 42, 43, and 44.
- Your 2023 Missouri tax return, if filed, to find the prior year's tax.
- Your 2024 withholding amounts and estimated tax payment amounts and dates.
- Your name, Social Security number, and address, plus your spouse's information where applicable.
If you claim an exception based on prior-year income or annualized 2024 income, you will also need the income and deduction details used in that calculation.
Enclose separate computations for payments as required by the exception instructions. If you made more than one payment for an installment, enclose a separate computation for each payment.
How to file
- Complete Part I, Required Annual Payment, and follow its stop instructions.
- Use Part II, Short Method, only if all withholding and estimated payments were made equally throughout the year and you do not annualize your income. Otherwise, use Part III, Regular Method.
- Enter the penalty from Line 13 or Line 29 on Form MO-1040, Line 55.
The form allows MO-2210 to be filed with Form MO-1040. If it is not filed with MO-1040, attach a check or money order payable to Department of Revenue and mail it to:
Taxation Division
P.O. Box 329
Jefferson City, MO 65107-0329
If MO-1040, Line 54 shows an underpayment, the form directs you to enclose payment for that amount plus the Line 55 penalty. If Line 53 shows an overpayment, the Department will reduce it by the penalty.
The form also lists incometaxprocessing@dor.mo.gov for submission of Individual Income Tax and Property Tax Credit returns, and income@dor.mo.gov for inquiries and correspondence. It does not provide e-file instructions.
Common mistakes
- Including estimated payments on Line 3. This line is for withholding only.
- Using the Short Method without qualifying. Both conditions must apply: payments were made equally throughout the year, and you do not annualize income.
- Entering prior-year tax when you should skip Line 5. If you did not file a 2023 Missouri return, or filed only a Property Tax Credit Claim, skip Line 5 and enter Line 2 on Line 6.
- Using Exceptions 3 or 4 for the fourth installment period. The instructions say these exceptions do not apply to that period.
- Leaving out separate payment computations. If you made multiple payments for an installment, the instructions require a separate computation for each payment.
Questions people ask
How is my required annual payment figured?
Part I generally uses the smaller of 90% of your 2024 tax after credits or the tax shown on your 2023 return. Qualified farmers use 66 2/3% instead of 90%. If you did not file a 2023 Missouri return or filed only a Property Tax Credit Claim, use the amount from Line 2 on Line 6.
Can withholding count as paid evenly throughout the year?
Yes. You may treat an equal share of your annual withholding as paid on each required installment date, unless you establish the actual withholding dates and treat it as paid on those dates.
Is there a special exception for farmers?
Yes. If Missouri farming gross income is at least two-thirds of total Missouri gross income, and you filed your Missouri individual income tax return and paid the tax by March 1, 2025, you are exempt from underpayment charges for 2024. Write “Exempt, farmer” on Line 1. If you meet the income test but did not file or pay when due, complete the form for the last quarter only.
Can combat-zone service qualify me for an exception?
You may be exempt if you served in the U.S. Armed Forces in a presidentially designated combat zone under conditions qualifying you for hostile fire pay. If exempt, write “Exempt, combat zone” on Line 19 for the applicable installment dates.