Missouri

General Instructions

The Missouri Department of Revenue automatically grants a six-month extension of time to file for any individual that has a Federal extension until October 15, 2008. You will only need to file for a Missouri extension if you owe Missouri taxes or you are not filing for a Federal extension.

To avoid penalties you must pay your current year tax liability in full by April 15, 2008. Any tax not paid by the original due date of the Missouri return will be assessed interest from the due date to the payment date and a late payment penalty.

Penalty and Interest Charges on Tax Owed:

There is no late filing penalty as long as your return is filed within six months of the due date, which is October 15, 2008 for most individuals. Those who do not pay their current year tax liability on or before April 15, 2008 will be charged interest on the unpaid balance and a late payment penalty.

• Interest will be assessed after April 15, 2008 on any unpaid tax and penalties. The interest rate for 2008 is eight percent (8.0%).
• Late payment penalty will be assessed at five percent (5.0%) on any unpaid tax received after April 15, 2008.
• The late filing penalty is 5% per month not to exceed 25% in the aggregate.

If You Owe...

If you owe additional Missouri Income Taxes you may pay your estimated balance due in the following ways:

1. Prepare a Missouri Extension Request Form MO-60 (click here to download PDF)
2. Enclose a check or money order with the form.
3. Mail to:
   Missouri Department of Revenue
   PO Box 3400
   Jefferson City, MO 65105-3400

The Missouri Department of Revenue accepts MasterCard, Discover, Visa, and American Express. A convenience fee is charged for processing.

To pay online, visit the Missouri Department of Revenue web site at http://dor.mo.gov/tax/personal/payonline.htm and follow the link titled: "Paying Taxes Online".

The Missouri Department of Revenue accepts payments by Direct Debit (electronic check/bank draft). A convenience fee is charged for processing.

If You Do Not Owe...

If you owe zero taxes or are expecting a refund from Missouri, there is nothing to be filed at this time, an extension is automatically granted until October 15, 2008 for the filing of your 2007 tax return.

Download Extension Form(s)

Missouri

Extension for tax year 2007