Missouri business tax extension
Missouri honors the federal extension for Form MO-1120, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.
Last updated · From Missouri's own forms, instructions and laws, cited below
Does Missouri accept the federal extension?
A federal extension (Form 7004) also extends the Missouri return. Without a federal extension, file Form MO-7004, Application For Extension of Time to File.
Missouri's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form MO-1120, Corporation Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the Missouri return. Without a federal extension, file Form MO-7004, Application For Extension of Time to File. For the federal route, check the federal-extension box on Form MO-1120 and attach a copy of Form 7004. File Form MO-7004 by the original due date if you expect to owe tax or want a Missouri extension without a federal one; an approved MO-7004 extends the due date up to 180 days.
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form MO-7004.
S corporations
- Return
- Form MO-1120S, S-Corporation Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the Missouri return. Without a federal extension, file Form MO-60, Application For Extension of Time to File. For the federal route, check the federal-extension box on Form MO-1120S and attach a copy of Form 7004. Without a federal extension, request a Missouri extension on Form MO-60.
Partnerships
- Return
- Form MO-1065, Partnership Return of Income
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension carries over: filing Form 7004 with the IRS also extends the Missouri return, with no separate Missouri extension form. Check the federal-extension box on Form MO-1065 and attach a copy of the federal Form 7004.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Estates and trusts
- Return
- Form MO-1041, Fiduciary Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the Missouri return. Without a federal extension, file Form MO-60, Application For Extension of Time to File. A federal extension extends the Missouri return if no additional Missouri tax is expected; attach a copy of Form 7004. If you expect to owe Missouri tax, file Form MO-60 with payment by the original due date.
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form MO-60.
When a due date in Missouri falls on a weekend or legal holiday, it moves to the next business day. Missouri's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.
When is the federal business extension due?
Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:
| Return | Who files | File the extension by | Extended to |
|---|---|---|---|
| Form 1065 Partnerships & multi-member LLCs, Form 7004 | 6 months | ||
| Form 1120-S S corporations (and LLCs taxed as S corps), Form 7004 | 6 months | ||
| Form 1120 C corporations (and LLCs taxed as C corps), Form 7004 | 6 months | ||
| Form 1041 Estates & trusts, Form 7004 | 5½ months | ||
| Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868 | May 15, 2027 is a Saturday | 6 months |
Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.
Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.
Does an extension give more time to pay?
No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. Missouri's instructions say the same for the returns above that show a Payment line. More in does an extension give you more time to pay?
Where are Missouri's forms and instructions?
On the Missouri Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the Missouri return and any Missouri extension request go to the state.
Missouri extension FAQ
Does Missouri accept the federal business tax extension?
A federal extension (Form 7004) also extends the Missouri return. Without a federal extension, file Form MO-7004, Application For Extension of Time to File. For the federal route, check the federal-extension box on Form MO-1120 and attach a copy of Form 7004. File Form MO-7004 by the original due date if you expect to owe tax or want a Missouri extension without a federal one; an approved MO-7004 extends the due date up to 180 days.
When is the Missouri Form MO-1120 due?
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).
Does a Missouri extension give more time to pay?
No. The tax is due by the original due date, even with an extension. To pay with the extension: Form MO-7004.
Does a Missouri business still need a federal extension?
Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. Missouri honors that federal extension for the state return too.
Sources
- Corporation Income Tax, read
- Corporation Income Tax Return General Instructions Form MO-1120 2025 (PDF), read
- Form MO-7004 (Revised 12-2025), Application For Extension of Time to File (PDF), read
- S-Corporation Income Tax Return General Instructions Form MO-1120S 2025 (PDF), read
- Form MO-60 - 2025 Application For Extension of Time to File (PDF), read
- Form MO-1065 2025 Partnership Return of Income (PDF), read
- Partnership Tax FAQs, read
- 2025 Fiduciary Income Tax Return, Form MO-1041 (Missouri Fiduciary Income Return and Instructions) (PDF), read
- Fiduciary Tax FAQs, read
Filing a federal business extension this season?
Filing for 2026 returns opens in January 2027, when the IRS begins accepting them. Leave your email and we'll send one message when it's live.
No spam — just one email when filing opens. Authorized IRS e-file Provider.