Six Month Extension to File

Beginning with 2005 returns due in 2006, individuals will be able to get an automatic six-month extension of time to file by filing Form MO-60, Application for Extension of Time to File. This will replace the existing two-step process under which an automatic extension was only allowed for four months, generally until August 15.

If a taxpayer has been granted an extension of time to file or pay his or its federal income tax return, the director of revenue shall automatically extend the due date and time for payment, pursuant to Section 143.551, RSMo, provided the taxpayer does not anticipate owing any additional Missouri income tax. Attach a copy of your federal extension (Federal Form 4868) with your Missouri income tax return when you file.

If you expect to owe Missouri income tax, file Form MO-60 with your payment by the original due date of the return.

Remember: An extension of time to file does not extend the time to pay. A 5 percent additions to tax will apply if the tax is not paid by the original return's due date, provided your return is filed by the extension date.