Form Mo-1040es - Declaration Of Estimated Tax For Individuals - 2011

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MISSOURI DEPARTMENT OF REVENUE
2011 FORM MO-1040ES
DECLARATION OF ESTIMATED TAX FOR INDIVIDUALS
GENERAL INSTRUCTIONS
a) the tax shown on the preceding year’s return if that return was for a 12 month
1. Filing requirements — You are required to file a declaration of
period and showed a tax liability;
estimated tax if your Missouri estimated tax is expected to be $100.00 or more
or
(Section 143.521.1, RSMo).
b) 90% (66 2/3% in the case of a farmer) of the total amount due for the
2. Missouri estimated tax — Your Missouri estimated tax is the amount estimated to be
current year.
the income tax under Chapter 143, RSMo, for the tax year, less the amountwhich you
9. Rounding on Missouri Returns — You must round all cents to the nearest whole
estimate to be the sum of any credits allowable, including tax withheld.
dollar on your return. For cents .01 through .49, round down to the
3. Farmers — If you have an estimated Missouri gross income from
previous whole dollar amount (round $32.49 down to $32.00) on the return. For cents
farming for the tax year that equals at least two-thirds of the total
.50 through .99, round up to the next whole dollar amount (round $32.50 up to $33.00)
estimated Missouri gross income, you may file a declaration of estimated tax and
on the return. For your convenience, the zeros have already been placed in the cent
make payment at any time on or before January 15, or file an income tax return and
columns on the returns.
pay in full on or before March 1.
INSTRUCTIONS FOR COMPLETING THE FORM MO-1040ES
4. Payment of estimated tax — Your estimated tax may be paid in full with the first dec-
laration voucher, or in equal installments on or before April 15, June 15, September
Complete the estimated tax worksheet.
15, and January 15. If the due date falls on a Saturday, Sunday, or legal holiday, the
Form MO-1040ES — Enter your name, spouse’s name, and addressing information.
voucher will be considered timely if filed on the next business day. Actual due dates
1. Line 1 — Enter Your/Primary Social Security Number (SSN).
are printed on the vouchers. The first installment must accompany the first declaration
voucher. If no declaration was required to be filed during the tax year, no declaration
2. Line 2 — Enter the first four letters of your last name. See examples below.
need be filed on January 15, if you file a voucher and pay the tax on or before January
NOTE: Please use all capital letters as shown.
31.
Name
Enter
Name
Enter
5. Nonresident — If you are a nonresident, your estimated tax requirement is the same
John Brown
BROW
Juan DeJesus
DEJE
as a resident. A nonresident’s tax is based on the proportion of the adjusted gross
Joan A. Lee
LEE
Jean McCarty
MCCA
income from Missouri sources. Example: An individual has Missouri tax of $400 on all
John O’Neill
ONEI
Pedro Torres-Lopes
TORR
income, with 90% of the adjusted gross income from Missouri; the Missouri estimated
3. Line 3 — If you are filing a joint return, enter your Spouse’s/Secondary Social
tax is $360 (90% of $400).
Security Number (SSN).
6. Changes in Income — Even though your Missouri estimated tax on April 15 is such
that you are not required to file a declaration at that time, the Missouri estimated tax
4. Line 4 — Enter the amount shown on Line 18 of the estimated worksheet. This is the
may change so that you will be required to file at a later date. The time for filing is as
amount of your installment payment.
follows: June 15, if the change occurs after April 15, and before June 15, September
Mail with remittance (U.S. funds only), payable to the Missouri Department of Revenue,
15, if the change occurs after June 15, but before September 15, January 15, if the
P.O. Box 555, Jefferson City, MO 65105-0555. Be sure to include your Social Security
change occurs after September 15. If the due date falls on a Saturday, Sunday, or
Number on your check.
legal holiday, the voucher will be considered timely if filed on the next business day.
If the declaration must be amended:
7. Amended declaration — If, after you have filed a declaration, you find the Missouri
estimated tax substantially increased or decreased as a result of a change in income,
1. Complete the amended computation schedule on the next page.
an amended declaration should be filed on or before the next filing date. Please com-
2. Enter the revised amounts on the remaining Form MO-1040ES vouchers.
plete the Amended Estimated Tax Worksheet and show the amended Missouri
3. Mail with remittance (U.S. funds only), payable to the Missouri Department of
estimated tax on Line 1 of the next Form MO-1040ES filed.
Revenue,. Box 555, Jefferson City, MO 65105-0555.
8. Additions to tax for failure to pay estimated tax — The law provides an additions to
tax, determined at the present applicable rate of interest from the date of the first
installment underpaid. Interest will be charged on all delinquent payments. Access our web
site at for the current interest rate. The charge does
not apply to you if each installment is paid on time and the total amount of all payments
of estimated tax made on or before the last date prescribed for payment of such
installment equals or exceeds:
FORM MO-1040ES TAX TABLE
IF YOU ARE FILING A COMBINED DECLARATION AND BOTH HAVE INCOME, USE LINES 11Y & 11S. OTHERS USE LINE 11T.
ENTER THE AMOUNT OF TAX DUE ON LINE 12, COLUMNS Y AND S, OR COLUMN T.
If Line 11 is
If Line 11 is
If Line 11 is
If Line 11 is
If Line 11 is
If Line 11 is
But
But
But
But
But
But
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
0
100
$ 0
1,500
1,600
$ 26
3,000
3,100
62
4,500
4,600
$109
6,000
6,100
$167
7,500
7,600
$238
100
200
2
1,600
1,700
28
3,100
3,200
65
4,600
4,700
113
6,100
6,200
172
7,600
7,700
243
200
300
4
1,700
1,800
30
3,200
3,300
68
4,700
4,800
116
6,200
6,300
176
7,700
7,800
248
300
400
5
1,800
1,900
32
3,300
3,400
71
4,800
4,900
120
6,300
6,400
181
7,800
7,900
253
400
500
7
1,900
2,000
34
3,400
3,500
74
4,900
5,000
123
6,400
6,500
185
7,900
8,000
258
500
600
8
2,000
2,100
36
3,500
3,600
77
5,000
5,100
127
6,500
6,600
190
8,000
8,100
263
600
700
10
3,600
3,700
80
6,600
6,700
194
2,100
2,200
39
5,100
5,200
131
8,100
8,200
268
700
800
11
2,200
2,300
41
3,700
3,800
83
5,200
5,300
135
6,700
6,800
199
8,200
8,300
274
800
900
13
2,300
2,400
44
3,800
3,900
86
5,300
5,400
139
6,800
6,900
203
8,300
8,400
279
900
1,000
14
2,400
2,500
46
3,900
4,000
89
5,400
5,500
143
6,900
7,000
208
8,400
8,500
285
1,000
1,100
16
2,500
2,600
49
4,000
4,100
92
5,500
5,600
147
7,000
7,100
213
8,500
8,600
290
1,100
1,200
18
2,600
2,700
51
4,100
4,200
95
5,600
5,700
151
7,100
7,200
218
8,600
8,700
296
1,200
1,300
20
2,700
2,800
54
4,200
4,300
99
5,700
5,800
155
7,200
7,300
223
8,700
8,800
301
1,300
1,400
22
2,800
2,900
56
4,300
4,400
102
5,800
5,900
159
7,300
7,400
228
8,800
8,900
307
1,400
1,500
24
2,900
3,000
59
4,400
4,500
106
5,900
6,000
163
7,400
7,500
233
8,900
9,000
312
9,000
315
Example — If Line 11 is $12,000, the
Go to and enter your taxable
PLUS 6% of excess
tax would be computed as follows:
income for assistance in calculating your tax.
over $9,000
+
=
$315
$180 (6% of $3,000)
$495
MO 860-1859 (11-2010)
This publication is available upon request in alternative accessible format(s).

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