Fillable Form Mo-7004 - Application For Extension Of Time To File (Page 2 of 2) in pdf

Instructions for Completing Form MO-7004

Who should file a Form MO-7004?

Period of Extension Past Automatic Federal Ex ten sion Period

Missouri grants an automatic extension of time to file corporation

The Missouri extension equals the extension granted for federal

income and corporation franchise tax to any corporation that has

tax purposes. Longer extensions will not be granted unless

a federal extension. A federal extension does not extend the due

sufficient need for such extended period is clearly shown on the

date for Financial Institution taxes. Form MO-7004 and payment

Form MO-7004. Extensions past the automatic extension period

are due on or before the due date of the return. A copy of Form

must be requested in writing and must be attached to Form

MO-7004 must be enclosed with the Missouri return when filed.

MO-7004 and filed on or before the date the federal extension

An approved Form MO-7004 extends the due date up to 180

expires.

days.

Taxpayer Identification Number(s)

You do not need to file an Application for Extension of Time to

Enter the tax identification number(s) and charter number.

File—Corporation Income Tax and Franchise Tax Return (Form

Type of Return

7004) unless:

• You expect to owe a tax liability for the period.

Select only one box to indicate the type of corporation or financial

institution for which the extension is being filed. A separate Form

• You want a Missouri extension but not a federal extension. See

MO-7004(s) must be filed for each tax return.

“Note” below for exception.

Filing Federal Form 1120C or Federal Form 990T

• You seek a Missouri extension exceeding the federal

automatic extension period. Form MO-7004 must be filed on or

Only check one of these boxes if you filed a Cooperative

before the end of the federal automatic extension period.

Association - Federal Form 1120C, or Exempt Organization -

Federal Form 990T. Per

Section 143.511,

RSMo, the effective

You must complete a separate Form MO-7004 for each return.

due date is the same as the federal due date as follows:

Note: You are not re quired to file a Form MO-7004 if:

• 1120C: Calendar year filers are due September 15th.

• You have an approved federal extension. (Enclose a copy of

Fiscal year filers are due the 15th day of the ninth month

your federal extension when you file your Missouri return.)

following the close of the taxable year.

• You do not expect to owe additional tax.

• 990T: Calendar year filers are due May 15th. Fiscal years

• You anticipate receiving a refund.

filers are due the 15th day of the 5th month following the

An extension of time to file a corporate tax return does not extend

close of the taxable year.

the time for payment of the tax. Unless an extension of time to

Blanket and Consolidated Requests

pay has been granted, a penalty of 5% and interest is charged

Blanket and consolidated requests for extensions will not be

on the part of the total tax which is not paid by the original due

granted. A separate application must be submitted for each return

date of the return. The interest rate will be posted on our web

and for each member of an affiliated group filing a consolidated

site at: Remittance should be made payable

federal income tax return and not filing a Missouri consolidated

to “Missouri Department of Revenue” and submitted with this

return.

application.

Where to file?

Mail your extension application to the address for the tax type you

indicated on the form.

Line-by-Line Instructions for Tax Payment Schedule

Line 1

Enter the amount of estimated Missouri tax liability for the taxable year.

Line 2(a)

Enter the total amount of payments of estimated Mis souri income tax paid, or expected to be paid, for the taxable year.

Line 2(b)

Enter credit of overpayment from prior years.

Line 2(c)

Enter your total approved tax credits for the taxable year.

Line 2(d)

Enter the total of Lines 2(a) through 2(c).

Line 3

Subtract Line 2(d) from Line 1 and enter the result on Line 3. This is the balance of tax due. Enclose your check or money order in this

amount made payable to “Missouri Department of Revenue”. Print your Federal Identification Number or Missouri Tax Identification

Number on your check or money order.

If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be

presented again electronically.

Form MO-7004 (Revised 11-2013)

See Page 1 for mailing instructions.

Phone: (573) 751-4541

Visit

for

Fax: (573) 522-1721

additional information.

E-mail:

corporate@dor.mo.gov

Form Mo-7004 - Application For Extension Of Time To File Page 2

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