Form MO-60: Missouri Application For Extension of Time to File
Form MO-60 is an official document used by taxpayers in Missouri to request an extension of time to file their state income tax return. It applies specifically to the Missouri income tax return (Form IT-303) and does not impact the filing deadline for your federal tax return.
What's the Purpose of Form MO-60?
The primary purpose of Form MO-60 is to grant you additional time to complete and submit your Missouri state income tax return. An approved Form MO-60 extends the filing deadline by:
- Six months for individual income tax returns.
- Five months for fiduciary and partnership income tax returns.
Who Needs Form MO-60?
Not everyone in Missouri needs to file Form MO-60. Here are the situations where this form is necessary:
You Expect to Owe State Taxes: If you anticipate owing taxes to the state of Missouri for the tax year, filing Form MO-60 allows you to postpone submitting your return until the extended deadline.
Missouri Extension Only: In case you don't plan to file for a federal extension (IRS Form 4868) but require more time for your Missouri return, Form MO-60 is required (with an exception for individual filers - see below).
Federal Extension for Longer Time: If you filed a federal extension and require an even longer delay beyond the federal automatic extension period for your Missouri return, you'll need Form MO-60.
Key Points to Remember about Form MO-60
Due Date: Form MO-60, along with any estimated tax payment, must be submitted by the original due date of your Missouri return (typically April 15th).
Automatic Extension: Missouri offers an automatic extension for individual filers who have a federally approved extension (Form 4868) and don't owe any Missouri income tax. In this case, you don't need to file Form MO-60.
Extension Period: An approved Form MO-60 extends the filing deadline for individual income tax returns by six months, and five months for fiduciary and partnership returns.
Payment with Extension: While Form MO-60 grants an extension for filing, it doesn't extend the deadline for tax payment. Interest and penalties may accrue on any unpaid taxes after the original due date.
Where can I find Form MO-60?
You can download Form MO-60 attached below.
When is Form MO-60 due?
The deadline to file Form MO-60 coincides with the original due date of your Missouri income tax return. Typically, this falls on April 15th for calendar-year filers.
How long does Form MO-60 extend the filing deadline?
An approved Form MO-60 extends the filing deadline for individual income tax returns by six months. For fiduciary and partnership income tax returns, the extension is five months.
Does filing Form MO-60 extend the deadline for payment?
No, filing Form MO-60 only grants an extension to file your return, not to pay any taxes owed. You are still responsible for estimating and paying any taxes due by the original deadline to avoid interest and penalty charges.