MO-60: Application for Extension of Time to File (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-60 requests an extension of time to file a Missouri individual, fiduciary, or composite income tax return. It reports estimated Missouri tax liability, payments and credits, and the balance due. An extension to file does not extend the time to pay the tax.
Who files this form
Form MO-60 is used to request an extension for an individual, fiduciary, or composite income tax return. File it if:
- You expect to owe tax for the period.
- You want a Missouri extension but not a federal extension.
- You need a Missouri extension beyond the federal automatic extension period.
Individual and composite filers do not need Form MO-60 if they have an approved federal extension and either do not expect to owe additional income tax or expect 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, Form MO-7004.
When it's due
For tax year 2025, the form states that individual and composite income tax filers will be granted an automatic extension to file until October 15, 2026.
What you'll need
Have the following information and payment records ready:
- Your name, address, telephone number, and applicable Social Security number(s) or Federal Employer Identification Number (FEIN).
- Beginning and ending dates if filing a fiscal-year return.
- Your estimated Missouri tax liability.
- Amounts for Missouri estimated payments, Missouri tax withheld, overpayments applied as a credit, tax credits, and credit for income tax paid to another state.
- A check or money order for any balance due.
If requesting a Missouri extension without a federal extension, enclose a copy of Form MO-60 with your Missouri return when you file it. If relying on an approved federal extension, enclose a copy of that extension with your Missouri return. The form tells fiduciary and S corporation filers to attach Federal Form 7004 to their return.
How to file
- Select one return type and complete a separate Form MO-60 for each return.
- Enter your taxpayer information and applicable identification number. Mark the address-change box if your address has changed.
- 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 calculate the balance due on Line 3.
- Make your check or money order payable to Missouri Department of Revenue. Write your Social Security number(s) or FEIN on it and enclose it with the application.
- Mail the application and payment to:
Missouri Department of Revenue
Taxation Division
P.O. Box 3400
Jefferson City, MO 65105-3400
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 is subject to additions to tax of 5% plus interest after the original return due date.
- Leaving the Tax Payment Schedule blank. The form says this schedule must be completed.
- Using one application for multiple returns or tax types. Select only one tax type and submit a separate application for each return. Blanket and consolidated extension requests will not be granted.
- Omitting your identification number from the payment. Write your Social Security number(s) or FEIN on the check or money order before mailing.
Questions people ask
Do I need Form MO-60 if I already have a federal extension?
Individual and composite filers do not need it if they have an approved federal extension and either expect no additional income tax due or expect a refund. Include a copy of the federal extension with your Missouri return.
Can I request a Missouri extension without a federal extension?
Yes. File Form MO-60 on or before the return's due date and enclose a copy with your Missouri return when you file it.
Can I get more time than the federal automatic extension allows?
A longer extension will not be granted unless you clearly show sufficient need on Form MO-60. File the request on or before the federal extension expires.
Will the Department of Revenue notify me about my request for a longer extension?
For requests beyond the automatic extension period, the department says it will notify you only if your request is denied.