Missouri: corporate income tax, no franchise tax and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
4% of Missouri taxable income for tax years beginning on or after January 1, 2020
Franchise or privilege
No
Section 147.010, RSMo: 'For tax years beginning on or after January 1, 2016, no annual franchise tax shall be imposed under this section.'
Entity annual report
Yes
annual · Due at the end of the month in which the corporation incorporated or qualified, for corporations incorporated or qualified on or after July 1, 2003; corporations existing before July 1, 2003 are due at the end of the month shown on their last annual report
Return due date
Published rule
15th day of the 4th month after the close of the taxable year (April 15 for calendar-year filers)
Extension
6 months
Missouri grants an automatic extension to any corporation with a federal extension (attach a copy of the federal extension); Form MO-7004 is needed only if tax is expected, if a Missouri extension is wanted without a federal one, or if a longer period is…
Zero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
15th day of the 4th month after the close of the taxable year (April 15 for calendar-year filers)
15th day of the 4th month after the close of the fiscal year
- Payment
Tax payment
Separate dateAn extension of time to file a corporate return does not extend the time for payment; unpaid tax by the original due date is subject to a 5% penalty and interest.
The payment date is separate from the filing date
- Extension
Extension
Does not extend paymentMissouri grants an automatic extension to any corporation with a federal extension (attach a copy of the federal extension); Form MO-7004 is needed only if tax is expected, if a Missouri extension is wanted without a federal one, or if a longer period is…
Automatic · 6 months
- Entity report
Entity report
annualDue at the end of the month in which the corporation incorporated or qualified, for corporations incorporated or qualified on or after July 1, 2003; corporations existing before July 1, 2003 are due at the end of the month shown on their last annual report
All corporations doing business in Missouri must file an annual registration report; failure results in administrative dissolution or revocation. Late reports incur an additional $15 for each 30-day period. The base filing fee was not…
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Frequently asked questions
Does Missouri impose a corporate income tax?
Yes. 4% of Missouri taxable income for tax years beginning on or after January 1, 2020 Form: Form MO-1120, Corporation Income Tax Return.
Does Missouri charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Missouri corporate return due?
15th day of the 4th month after the close of the taxable year (April 15 for calendar-year filers)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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