MO-60: Application for Extension of Time to File (2024)

Who files this form

Use Form MO-60 to request an extension for an individual, fiduciary, or composite income tax return. File a separate application for each return.

The form says you need to file MO-60 if:

• You expect to owe tax for the period.
• You want a Missouri extension but not a federal extension.
• You want a Missouri extension beyond the federal automatic extension period.

Individual and composite filers do not need MO-60 if they have an approved federal extension and either expect no additional income tax due or anticipate a refund. Enclose a copy of the federal extension when filing the Missouri return.

Corporate and pass-through entity tax return extensions use a separate form, MO-7004.

When it's due

For tax year 2024, the form lists October 15, 2025 as the automatic extended filing deadline for individual and composite income tax filers.

What you'll need

Have the following information ready to complete MO-60:

• Your name, address, and applicable Social Security number(s) or Federal Employer Identification Number (FEIN).
• The type of return being extended.
• Beginning and ending dates if filing a fiscal-year return.
• Your estimated Missouri tax liability.
• Your total payments and credits, including estimated payments, Missouri tax withheld, an overpayment applied as a credit, tax credits, and credit for income tax paid to another state.

If a balance is due, enclose a check or money order payable to Missouri Department of Revenue, with your Social Security number(s) or FEIN written on it.

Keep a copy of MO-60 to enclose with your Missouri return. If relying on a federal extension, enclose a copy of that extension with the return. The form specifically tells fiduciary and S corporation filers to attach Federal Form 7004.

How to file

1. Select only one return type and enter the taxpayer identification and address information. Check the address-change box if applicable.
2. Complete the required Tax Payment Schedule. Enter estimated Missouri tax on Line 1 and total payments and credits on Line 2. Subtract Line 2 from Line 1 to find the balance due on Line 3.
3. Enclose payment for the balance due, payable to Missouri Department of Revenue. Write your Social Security number(s) or FEIN on the check or money order.
4. Mail the application and payment to:

Missouri Department of Revenue

Taxation Division

P.O. Box 3400

Jefferson City, MO 65105-3400

If you expect to owe tax, submit MO-60 and payment by the return's due date. A Missouri-only extension request is also due by the return's due date.

For an extension beyond the federal automatic extension period, clearly explain the need on MO-60 and file it by the date the federal extension expires.

Common mistakes

• Treating a filing extension as extra time to pay. It does not extend the payment deadline. Unless an extension to pay has been granted, unpaid tax after the original due date is subject to a 5% addition to tax plus interest.
• Using one application for several returns. Select only one tax type and submit a separate MO-60 for each return. Blanket and consolidated extension requests will not be granted.
• Leaving the Tax Payment Schedule blank. The form says this schedule must be completed.
• Omitting identification from payment. Write your Social Security number(s) or FEIN on your check or money order before mailing.
• Forgetting the extension copy with the return. Enclose the applicable MO-60 or federal extension copy when filing your Missouri return.

Questions people ask

Do I need MO-60 if I already have a federal extension?

Individual and composite filers with an approved federal extension do not need MO-60 if they expect no additional income tax due or anticipate a refund. Include a copy of the federal extension with the Missouri return.

Does MO-60 give me more time to pay?

No. An extension to file does not extend the time to pay income tax.

Can I request more time than the federal automatic extension allows?

Yes, but a longer extension will not be granted unless you clearly show sufficient need on MO-60. File the request by the date the federal extension expires.

Will Missouri notify me about my request for a longer extension?

For requests beyond the automatic federal extension period, the Department of Revenue says it will notify you only if the request is denied.

Official sources

• https://dor.mo.gov/forms/MO-60_2024.pdf