MO-7004: Application for Extension of Time to File (2025)

Who files this form

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

The form's instructions say to file if:

• You expect to owe tax for the period.
• You want a Missouri extension but not a federal extension, subject to the exceptions listed in the instructions.
• You want a Missouri extension beyond the federal automatic extension period.

The instructions also say you do not need to file MO-7004 if you have an approved federal extension, do not expect to owe additional tax, or anticipate a refund. Missouri grants an automatic filing extension to corporations and pass-through entities with a federal extension. Enclose a copy of your federal extension when filing your Missouri return.

If you file Form MO-1120S, use Form MO-60 instead. A separate MO-7004 is required for each return.

When it's due

The tax year 2025 form lists these due dates for Federal Form 1120C and 990T filers:

• 1120C, calendar-year filers: September 15.
• 1120C, fiscal-year filers: The 15th day of the ninth month after the taxable year closes.
• 990T, calendar-year filers: May 15.
• 990T, fiscal-year filers: The 15th day of the fifth month after the taxable year closes.

The text does not specify a calendar year alongside the September 15 and May 15 dates.

What you'll need

Have the following information and materials ready:

• Your name, address, telephone number, tax identification numbers, and charter number.
• The beginning and ending dates of the income tax year and the type of return being extended.
• Your estimated Missouri tax liability, estimated tax payments paid or expected to be paid, prior-year overpayment credits, and approved tax credits.
• A check or money order for any balance due, payable to Missouri Department of Revenue. Print your Federal Identification Number or Missouri Tax Identification Number on it.
• A written request attached to MO-7004 if you seek an extension beyond the automatic federal extension period.

Keep a copy of MO-7004 to enclose with your Missouri return. If relying on an approved federal extension, enclose a copy of that extension with the Missouri return.

How to file

1. Enter your identification information and tax-year dates. Check the short-period box if it applies.
2. Select only one return type. Complete a separate application for each return.
3. Complete the required Tax Payment Schedule. Enter estimated tax on Line 1, payments and credits on Lines 2(a) through 2(c), and their total on Line 2(d). Subtract Line 2(d) from Line 1 to find the balance due on Line 3.
4. Enclose payment for the balance due, payable to Missouri Department of Revenue.
5. 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

The instructions say MO-7004 and payment are due on or before the return's due date. Requests beyond the federal automatic extension period must be in writing, attached to MO-7004, and filed before or on the date the federal extension expires.

Common mistakes

• Treating a filing extension as a payment extension. A corporate return extension does not extend the time to pay. The instructions provide for a 5% penalty and interest on tax unpaid by the original due date. For a pass-through entity filing 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.
• Leaving the Tax Payment Schedule blank. The form says it must be completed.
• Selecting more than one return type. Only one box may be selected, and each return needs a separate application.
• Submitting a blanket or consolidated extension request. These requests will not be granted. Separate applications are required for each member of an affiliated group filing a consolidated federal return but not a Missouri consolidated return.
• Forgetting the extension copy with your return. Enclose MO-7004 with the Missouri return, or your federal extension if relying on that extension.
• Using MO-7004 for an MO-1120S extension. Use MO-60 instead.

Questions people ask

How much extra filing time can MO-7004 provide?

An approved MO-7004 extends the due date up to 180 days. Longer extensions require a clear showing of sufficient need on the form.

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

The instructions list an approved federal extension as a reason MO-7004 is not required. Enclose a copy of the federal extension with your Missouri return. A filing extension does not extend the time to pay tax.

Can one application cover several returns?

No. Submit a separate MO-7004 for each return. Blanket and consolidated extension requests will not be granted.

When should I check the Federal Form 1120C or 990T box?

Only check the applicable box if you filed Federal Form 1120C as a cooperative association or Federal Form 990T as an exempt organization.

Official sources

• https://dor.mo.gov/forms/MO-7004_2025.pdf