MO-2210: Underpayment of Estimated Tax (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-2210 determines whether your 2025 individual income tax was sufficiently paid throughout the year through withholding or estimated tax payments. It calculates any underpayment penalty using the short or regular method and includes exceptions to the penalty.
Who files this form
Use Form MO-2210 to determine whether your 2025 Missouri income tax was paid sufficiently throughout the year through withholding or estimated payments. If not, you may owe an underpayment penalty.
The form tells you not to file if:
- Your 2025 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.
Complete Part I and either Part II, Short Method, or Part III, Regular Method. The form also provides penalty exceptions, including special rules for qualifying farmers and combat-zone service.
When it's due
For tax year 2025, the printed calendar-year estimated tax installment dates are:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Fewer installments may be required if your estimated tax payment requirement began later in the year. If a due date falls on a Saturday, Sunday, or legal holiday, payment is timely if filed on the next business day.
Other dates relevant to the 2025 underpayment calculation:
- January 31, 2026: If you filed your return and paid the balance by this date, treat that balance as paid on January 15, 2026.
- March 1, 2026: Qualifying farmers who filed their Missouri individual income tax return and paid the tax by this date are exempt from underpayment charges.
- April 15, 2026: The form uses this as the final date for calculating the penalty. It is not identified in the supplied text as a separate MO-2210 filing deadline.
What you'll need
Have these items available to complete the form:
- Your 2025 Form MO-1040, including the tax and credit amounts used on MO-2210, Line 1.
- Your 2024 Missouri tax return, if you filed one, for the prior-year tax amount and any prior-year exception calculation.
- Your 2025 withholding amounts and estimated tax payment amounts and dates.
- Your name, Social Security number, address, and applicable spouse information.
- Income and deduction figures for the relevant periods if you use an income-based penalty exception.
Enclose a separate computation page for each payment when applying the penalty exceptions. If you made more than one payment for an installment, enclose a separate computation for each payment.
How to file
- Complete Part I to determine your required annual payment and check whether a stop rule applies.
- 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 may be filed with Form MO-1040. If MO-1040, Line 54 shows an underpayment, enclose a check or money order covering both that amount and the penalty on Line 55. If Line 53 shows an overpayment, the Department of Revenue will reduce it by the penalty.
If filing MO-2210 separately, attach a check or money order payable to “Department of Revenue” and mail to:
Taxation Division
P.O. Box 329
Jefferson City, MO 65107-0329
The form lists income@dor.mo.gov for inquiries and correspondence and incometaxprocessing@dor.mo.gov for submission of Individual Income Tax and Property Tax Credit returns. It does not provide e-file instructions for MO-2210.
Common mistakes
- Including estimated payments on Line 3. This line is for withholding only.
- Using the Short Method without meeting both conditions. Payments must have been made equally throughout the year, and you must not annualize your income.
- Entering a prior-year tax amount when instructed to skip it. If you did not file a 2024 Missouri return, or only filed a Property Tax Credit Claim, skip Line 5 and enter Line 2 on Line 6.
- Using Exception 3 or Exception 4 for the fourth installment period. Neither exception applies to that period.
- Leaving out separate payment computations. The instructions require them when you made more than one payment for an installment.
- Filing despite a stop instruction. Check the no-penalty rules on Lines 4, 6, and, if using the Short Method, Line 10.
Questions people ask
Can I use the Short Method?
Yes, if all withholding and estimated tax payments were made equally throughout the year and you do not annualize your income. Otherwise, use the Regular Method.
Can my 2024 tax help me qualify for a penalty exception?
Yes. Exception 1 compares your 2025 payments with your 2024 tax. Your 2024 return must cover 12 months and show a tax liability. The form provides the required percentages for each installment period.
How do I treat withholding under the Regular Method?
You may treat an equal share of your yearly withholding as paid on each required installment date. Alternatively, you may establish the actual withholding dates and treat the amounts as paid on those dates.
Is there a special rule 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, 2026, you are exempt from 2025 underpayment charges. 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 exemption?
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.