Missouri Application for Extension of Time to File

Application for Extension of Time to File
MO-7004 Application For Extension of Time To File
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Form
MO-7004

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Application For Extension of Time to File

Enclosure Sequence No. 1120-06
You may not be required to file this form if you have an approved federal extension, do not expect to owe additional
tax, or if you anticipate receiving a refund. Please see the instructions for more details.

Corporation

In Care of

Name

Name

Street
Address

City

State

Missouri Tax I.D.

Telephone

Number

Number

Charter

Federal Employer

Number

I.D. Number

ZIP

Only one box may be selected below. A separate request must be made for each return or report.

Corporation

Type of Financial Institution

Mail to: Missouri Department of Revenue, P.O. Box 3365,
Jefferson City, MO 65105-3365.

Mail to: Missouri Department of Revenue, P.O. Box 898,
Jefferson City, MO 65105-0898.
Bank Franchise Tax Return, Form INT-2

Corporation Income, Tax Return, Form MO-1120

Savings and Loan Tax Return, Form INT-3

Pass-Through Entity
Mail to: Missouri Department of Revenue, P.O. Box 3080,
Jefferson City, MO 65105-3080.

Credit Institution Tax Return, Form 2823
Credit Union Tax Return, Form INT-4

Pass-Through Entity Income, Tax Return, Form MO-PTE
Federal Form

Extension

For Federal Form 1120C or 990T filers only, select the applicable
box below:

Income Tax Year:
Beginning

Cooperative Association, Form 1120C
Ending

Exempt Organization, Form 990T
Check here if you are filing a short period.

Tax Payment Schedule

This schedule must be completed. (See line-by-line instructions on back.)
1.	Tentative amount of the tax for the taxable year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.	Less
2(a)
	 (a)	Missouri estimated income tax payment(s) . . . . . . . . . . . . . . . . . . . . . . . . 
. 00
	 (b)	Overpayment applied as a credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
	 (c)	 Tax credit(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
	 (d)	 Total of Lines 2a through 2c  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

2(b)

.

00

2(c)

.

00

2(d)

.

00

3.	Balance due (Line 1 minus Line 2d). . . . . . . . . . . . . . . . . .  	 DOR Only

Total Due

1

.

00

3

.

00

See above for mailing instructions.
Phone: (573) 751-4541
Fax: (573) 522-1721
E-mail: [email protected]

Visit dor.mo.gov/taxation/business/tax-types/corporation-income/
for additional information.

Form MO-7004 (Revised 12-2023)

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list
of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.

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Instructions for Completing Form MO-7004
Who should file a Form MO-7004?

Missouri grants an automatic extension of time to file corporation
income tax to any corporation or pass-through entity that has a
federal extension. Form MO-7004 and payment are due on or
before the due date of the return. A copy of Form MO-7004 must
be enclosed with the Missouri return when filed. An approved
Form MO-7004 extends the due date up to 180 days.
You do not need to file an Application for Extension of Time to
File—Corporation Income Tax Return (Form 7004) unless:
•	You expect to owe a tax liability for the period.
•	You want a Missouri extension but not a federal extension. See
“Note” below for exception.
•	You seek a Missouri extension exceeding the federal
automatic extension period. Form MO-7004 must be filed on or
before the end of the federal automatic extension period.
You must complete a separate Form MO-7004 for each return.
Note: You are not re­quired to file a Form MO-7004 if:
	 •	You have an approved federal extension. (Enclose a copy of
your federal extension when you file your Missouri return.)
	 •	You do not expect to owe additional tax.
	 •	You anticipate receiving a refund.
	 •	You file a MO-1120S (use Form MO-60 to file an extension)
An extension of time to file a corporate tax return does not extend
the time for payment of the tax. Unless an extension of time to
pay has been granted, a penalty of 5% and interest is charged on
the part of the total tax which is not paid by the original due date
of the return. If filing Form MO-7004 for a pass-through entity
tax return and payment is received on or before the extended
due date, you will not be charged a penalty of 5% but will be
charged interest on the part of tax that is not paid by the original
due date of the return. The interest rate will be posted on our
web site at: dor.mo.gov. Remittance should be made payable
to “Missouri Department of Revenue” and submitted with this
application.

Where to file?
Mail your extension application to the address for the tax type you
indicated on the form.

Period of Extension Past Automatic Federal Ex­ten­sion Period
The Missouri extension extends the due date up to 180 days.
Longer extensions will not be granted unless sufficient need for
such extended period is clearly shown on the Form MO-7004.
Extensions past the automatic extension period must be
requested in writing and must be attached to Form MO-7004 and
filed on or before the date the federal extension expires.

Taxpayer Identification Number(s)
Enter the tax identification number(s) and charter number.

Type of Return
Select only one box to indicate corporation or the type of financial
institution for which the extension is being filed. A separate Form
MO-7004(s) must be filed for each tax return.

Filing Federal Form 1120C or Federal Form 990T
Only check one of these boxes if you filed a Cooperative
Association - Federal Form 1120C, or Exempt Organization Federal Form 990T. Per Section 143.511, RSMo, the effective
due date is the same as the federal due date as follows:
	 •	 1120C: Calendar year filers are due September 15th. 		
		 Fiscal year filers are due the 15th day of the ninth month 		
		 following the close of the taxable year.
	 •	 990T: Calendar year filers are due May 15th. Fiscal years 	
		 filers are due the 15th day of the 5th month following the 		
		 close of the taxable year.

Blanket and Consolidated Requests
Blanket and consolidated requests for extensions will not be
granted. A separate application must be submitted for each return
and for each member of an affiliated group filing a consolidated
federal income tax return and not filing a Missouri consolidated
return.

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 Mis­souri income tax paid, or expected to be paid, for the taxable year.
Line 2(b)
Enter credit of overpayment from prior year(s).
Line 2(c)
Enter your total approved tax credit(s) 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.

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