MO-7004: Application for Extension of Time to File (2024)

Who files this form

Form MO-7004 requests more time to file a Missouri corporation income, financial institution, or pass-through entity tax return.

The printed instructions say to file if you:

• Expect to owe tax for the period.
• Want a Missouri extension but not a federal extension, subject to the exceptions below.
• Need a Missouri extension beyond the federal automatic extension period.

The instructions also say you do not need Form MO-7004 if you have an approved federal extension, do not expect to owe additional tax, or expect a refund. If you use an approved federal extension, enclose a copy with your Missouri return.

MO-1120S filers should use Form MO-60 instead. A separate MO-7004 is required for each return.

When it's due

For tax year 2024, the printed instructions give these filing deadlines:

• Form MO-7004 and payment: On or before the return's due date.
• Requests beyond the federal automatic extension period: On or before the federal extension expires. Attach a written request to Form MO-7004.
• Federal Form 1120C filers: September 15th for calendar-year filers, or the 15th day of the ninth month after the taxable year closes for fiscal-year filers.
• Federal Form 990T filers: May 15th for calendar-year filers, or the 15th day of the fifth month after the taxable year closes for fiscal-year filers.

An approved Missouri extension extends the filing due date up to 180 days. It does not extend the time to pay tax.

What you'll need

Have the following information ready:

• Business name, address, telephone number, tax identification numbers, and charter number.
• Tax-year beginning and ending dates, including whether this is a short period.
• The return type for which you are requesting an extension.
• Estimated Missouri tax liability, estimated tax payments paid or expected to be paid, prior-year overpayment credits, and approved tax credits.

Include a check or money order for the balance due, payable to Missouri Department of Revenue. Print your Federal Identification Number or Missouri Tax Identification Number on it.

For an extension beyond the federal automatic extension period, attach a written request and clearly show why the extra time is needed. When you file the Missouri return, enclose a copy of Form MO-7004, or a copy of your approved federal extension if relying on that extension.

How to file

1. Enter your business details, identification numbers, and tax-year dates. Check the short-period box if applicable.
2. Select only one return type. Prepare a separate application for each return.
3. Complete the required Tax Payment Schedule:

• Line 1: Estimated Missouri tax liability.
• Lines 2(a) through 2(c): Estimated payments, prior-year overpayment credits, and approved tax credits.
• Line 2(d): Total of Lines 2(a) through 2(c).
• Line 3: Line 1 minus Line 2(d), the balance due.

1. Enclose payment for the balance due and mail the application to the address for your tax type.

Corporation income tax, Form MO-1120

Missouri Department of Revenue

P.O. Box 3365

Jefferson City, MO 65105-3365

Financial institution returns, Forms INT-2, INT-3, 2823, and INT-4

Missouri Department of Revenue

P.O. Box 898

Jefferson City, MO 65105-0898

Pass-through entity income tax, Form MO-PTE

Missouri Department of Revenue

P.O. Box 3080

Jefferson City, MO 65105-3080

Common mistakes

• Treating the extension as extra time to pay. For corporate tax returns, the instructions warn of a 5% penalty and interest on tax unpaid by the original due date. For a pass-through entity return using MO-7004, payment received by the extended due date avoids the 5% penalty, but interest still applies to tax unpaid by the original due date.
• Selecting multiple return types or using one application for several returns. Only one return-type box may be selected. Blanket and consolidated extension requests will not be granted.
• Leaving the Tax Payment Schedule blank. The form says it must be completed.
• Checking the special federal-form boxes incorrectly. Check the 1120C or 990T box only if you filed that federal form.
• Forgetting the extension copy with your return. Enclose the applicable Missouri or federal extension when filing your Missouri return.

Questions people ask

Do I need MO-7004 if I have an approved federal extension?

The instructions say no. Enclose a copy of your approved federal extension when you file your Missouri return.

How much extra filing time can Missouri grant?

An approved MO-7004 extends the due date up to 180 days. A longer extension requires sufficient need to be clearly shown on the form. Requests beyond the federal automatic extension period must be in writing, attached to MO-7004, and filed before that federal extension expires.

Can one application cover multiple returns?

No. Submit a separate application for each return. Separate applications are also required for each member of an affiliated group filing a consolidated federal return but not a Missouri consolidated return.

Can I pay the balance by check?

Yes. Enclose a check or money order payable to Missouri Department of Revenue and print your Federal Identification Number or Missouri Tax Identification Number on it. Paying by check authorizes electronic processing, and a returned check may be presented again electronically.

Official sources

• https://dor.mo.gov/forms/MO-7004_2024.pdf