Form Mo 860-1104 - Instructions For Completing Form Mo-60 - Missouri Department Of Revenue
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1INSTRUCTIONS FOR COMPLETING FORM MO-60
WHO SHOULD FILE A FORM MO-60 — INCOME TAX
past the automatic extension period must be requested on Form
MO-60 and filed on or before the date the Federal extension expires.
Missouri grants an automatic extension of time to file to any individual,
You will be notified by the Department of Revenue only if your request
partnership, or fiduciary if you filed a Federal extension. You do not
for extension is denied.
need to file a Form MO-60 (Application for Extension of Time to File)
unless:
TYPE OF RETURN/EXTENSION
• You expect to owe a tax liability for the period. Form MO-60 and
Check the box to indicate the type of return/extension filed. You may
payment are due on or before the due date of the return.
only file the extension for one tax type. Separate Form MO-60 must be
• You want a Missouri extension but not a Federal extension.
filed for each tax return.
See “Note” below for exception on individual income tax returns
only. Form MO-60 is due on or before the due date of the return. A
TAXPAYER IDENTIFICATION NUMBER
copy of Form MO-60 must be enclosed with the Missouri return
Enter the social security number(s) or tax identification number(s)
when filed. An approved Form MO-60 extends the due date up to
depending on the type of return/extension chosen. Please make sure
six months for the individual, fiduciary, and partnership income tax
you enter both a federal tax identification number and/or a Missouri
returns.
identification number, if appropriate.
• You seek a Missouri extension exceeding the Federal auto-
matic extension period. Form MO-60 must be filed on or before
BLANKET AND CONSOLIDATED REQUESTS
the end of the federal automatic extension period.
(INCOME TAX ONLY)
Blanket and consolidated requests for extensions will not be granted. A
You must complete a separate Form MO-60 for each return.
separate application must be submitted for each return and for each
NOTE: Individual income tax filers are not required to file a Form
member of an affiliated group filing a consolidated federal income tax
MO-60 if:
return and not qualifying to file a Missouri consolidated return.
1) You have an approved federal extension. (Enclose a copy of
your federal extension when you file your Missouri return.)
OR
LINE-BY-LINE INSTRUCTIONS
2) You do not expect to owe additional income tax.
FOR TAX PAYMENT SCHEDULE
OR
Line 1 —
Enter the amount of estimated Missouri tax liability for
3) You anticipate receiving a refund.
the taxable year.
Line 2 —
Enter the total amount of payments and credits. This
An automatic extension of time to file will be granted until October 15,
2007.
amount should include:
• Missouri estimated income tax payments
WHERE TO FILE
• Missouri income tax withheld
• Overpayment applied as a credit
Mail your extension application to: MISSOURI DEPARTMENT OF
• Tax credits
REVENUE, P.O. BOX 3400, JEFFERSON CITY, MO 65105-3400.
• Credit for income tax paid to another state (See Form
MO-CR for further instructions on the completion of
PAYMENT OF TAX
other credits.)
An extension of time to file an income tax return does not extend the
Line 3 —
Subtract Line 2 from Line 1 and enter the result on Line
time for payment of the tax. Unless an extension of time to pay has
3. This is the balance of tax due. Enclose your check or
been granted, additions to tax of 5% plus interest is charged on the tax
money order in this amount made payable to “Missouri
which was not paid by the original due date of the return. The interest
Director of Revenue”. Be sure to print your social
rate will be posted on our web site at: Remit-
security number(s) or Federal Employer Identification
tance should be made payable to “Missouri Director of Revenue” and
Number (FEIN) on your check or money order.
submitted with this application.
PERIOD OF EXTENSION PAST AUTOMATIC FEDERAL
EXTENSION PERIOD
The Missouri extension equals the extension granted for federal tax
purposes. Longer extensions will not be granted unless sufficient need
for such extended period is clearly shown on the MO-60. Extensions
This publication is available upon request in alternative accessible format(s).
MO 860-1104 (11-2006)
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