Form Mo-60 Draft - Application For Extension Of Time To File (Page 2 of 2) in pdf

INSTRUCTIONS FOR COMPLETING FORM MO-60

WHO SHOULD FILE A FORM MO-60 — INCOME TAX

PERIOD OF EXTENSION PAST AUTOMATIC FEDERAL

EX TEN SION PERIOD

Missouri grants an automatic extension of time to file to any individual,

The Missouri extension equals the extension granted for federal tax

partnership, or fiduciary if you filed a federal extension. You do not

purposes. Longer extensions will not be granted unless sufficient

need to file a Form MO-60 (Application for Extension of Time to File)

need for such extended period is clearly shown on the MO-60. Exten-

unless:

sions past the automatic extension period must be requested on Form

• You expect to owe a tax liability for the period. Form MO-60 and

MO-60 and filed on or before the date the federal extension expires.

payment are due on or before the due date of the return.

You will be notified by the Department of Revenue only if your request

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

for extension is denied.

“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 copy

TYPE OF RETURN/EXTENSION

of Form MO-60 must be enclosed with the Missouri return when

Check the box to indicate the type of return/extension filed. You may

filed. An approved Form MO-60 extends the due date up to six

only file the extension for one tax type. A separate Form MO-60 must be

months for the individual income tax returns, and five months for

filed for each tax return.

fiduciary, and partnership income tax returns.

TAXPAYER IDENTIFICATION NUMBER

• You seek a Missouri extension exceeding the federal auto-

Enter the social security number(s) or tax identification number(s)

matic extension period. Form MO-60 must be filed on or before

depending on the type of return/extension chosen. Please make sure

the end of the federal automatic extension period.

you enter both a federal tax identification number and/or a Missouri

You must complete a separate Form MO-60 for each return.

identification number, if appropriate.

NOTE: Individual income tax filers are not re quired to file a Form

MO-60 if:

BLANKET AND CONSOLIDATED REQUESTS

(INCOME TAX ONLY)

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

Blanket and consolidated requests for extensions will not be granted.

your federal extension when you file your Missouri return.)

A separate application must be submitted for each return and for each

AND

member of an affiliated group filing a consolidated federal income tax

a) You do not expect to owe additional income tax.

return and not qualifying to file a Missouri consolidated return.

b) You anticipate receiving a refund.

LINE-BY-LINE INSTRUCTIONS

Individual income tax filers will be granted an automatic extension of

FOR TAX PAYMENT SCHEDULE

time to file until October 15, 2012.

Line 1 —

Enter the amount of estimated Missouri tax liability for

Fiduciary and partnership filers will be granted an automatic

the taxable year.

extension of time to file until September 17, 2012.

Line 2 —

Enter the total amount of payments and credits. This

amount should include:

WHERE TO FILE

• M issouri estimated income tax payments

Mail your extension application to: MISSOURI DEPARTMENT OF

• M issouri income tax withheld

REVENUE, P.O. BOX 3400, JEFFERSON CITY, MO 65105-3400.

• O verpayment applied as a credit

• T ax credits

PAYMENT OF TAX

• C redit for income tax paid to another state (See Form

An extension of time to file an income tax return does not extend the

MO-CR for further instructions on the completion of

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

other credits.)

been granted, additions to tax of 5% plus interest is charged on the tax

Line 3 —

Subtract Line 2 from Line 1 and enter the result on Line

which was not paid by the original due date of the return. The interest

3. This is the balance of tax due. Enclose your check or

rate will be posted on our web site at:

money order in this amount made payable to “Missouri

php. Remittance should be made payable to “Missouri Department of

Department of Revenue”. Be sure to print your social

Revenue” and submitted with this application.

security number(s) or Federal Employer Identification

Number (FEIN) on your check or money order.

MO-60 (10-2011)

Form Mo-60 Draft - Application For Extension Of Time To File Page 2

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