Business Tax Deadlines

State filing information

Missouri

Business tax filing in Missouri: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against Missouri Department of Revenue (Taxation Division). 12 sources.

Corporate income tax return

April 15
Corporation income tax is due on or before the 15th day of the fourth month following the end of the tax year...

Partnership / S corporation returns

April 15
S corporations April 15

Sales tax return

Last day of the following month
sales and use tax · Based on state sales tax collected (excluding local tax) per period

Other business taxes

1 tax
Corporation franchise tax (REPEALED)

Missouri Department of Revenue

Other business taxes

TaxWho owes itDue
Corporation franchise tax (REPEALED)Formerly all corporations with Missouri assets above a threshold–

Rules in full

Corporate income tax

Corporation income tax is due on or before the 15th day of the fourth month following the end of the tax year (Missouri does not follow federal due-date rules for short-period returns). Rate 4% for tax years beginning on or after Jan 1, 2020.

Extension. If the corporation has a federal extension, the Missouri filing deadline is automatically extended (check the box and attach federal Form 7004); if...

Partnerships and S corporations

Elective pass-through entity tax (Section 143.436 RSMo) available for tax years ending on or after Dec 31, 2022; only partnerships and S corporations (including LLCs so taxed) may elect; rate equals the top individual rate for the year (5.3% 2022, 4.95% 2023, 4.8% 2024); the election is irrevocable for the year, and filing MO-PTE does not replace the MO-1065 or MO-1120S. S corporations must also file Form MO-1NR for nonresident shareholder withholding by the return due date.

Sales and use tax

Due date. Monthly returns are due on or before the LAST DAY of the following month; quarterly returns on or before the last day of the month following the quarter (April 30, July 31, Oct 31, Jan 31); annual returns on or before January 31 of the following year. Next business day if the due date is a weekend or state holiday. (Missouri does NOT use a 20th-of-month rule.)

Filing frequency. Based on state sales tax collected (excluding local tax) per period.

Thresholds. Monthly: $500 or more state tax per month. Quarterly: $500 or less per month (but at least $200 per quarter). Annual: less than $200 per quarter.

Prepayments. Quarter-monthly payments required if average monthly Missouri state sales tax equals or exceeds $15,000 in at least six of the previous 12 months: pay at least 90% of the actual tax for each quarter-monthly period (days 1-7, 8-15, 16-22, 23-end) within three banking days after the period ends, electronically; the monthly return remains due the last day of the following month.

Notes

Missouri's sales tax due date is the last day of the following month, not the 20th. There is no franchise tax, gross receipts tax, LLC fee or corporate minimum tax. Annual registration reports are a Secretary of State filing and are not covered here.

What we could not confirm. The Form MO-1065 partnership return due date was not confirmed from a fetched official page (only the MO-PTE FAQ and MO-1120S instructions were read), so partnership_due is null; secondary sources state April 15. DOR's online tax calendar rendered ambiguously (it listed monthly sales tax entries near the start of each month), but two official DOR pages plus a secondary source agree on the last-day-of-month rule. The 2025 PTE rate was not on the fetched FAQ (which lists 2022-2024 rates).

Federal dates that apply in Missouri

  1. SEP15Tue
    Individuals & Sole Proprietors
    Q3 2026 estimated tax payment (Form 1040-ES)
  2. SEP15Tue
    Partnerships
    Form 1065 extended return (Form 7004), tax year 2025
  3. SEP15Tue
    S-Corporations
    Form 1120-S extended return (Form 7004), tax year 2025
  4. SEP15Tue
    C-Corporations
    Q3 2026 corporate estimated tax (Form 1120-W)
  5. OCT15Thu
    Individuals & Sole Proprietors
    Form 1040 extended return (Form 4868), tax year 2025
  6. OCT15Thu
    C-Corporations
    Form 1120 extended return (Form 7004), tax year 2025

All 2026 federal deadlines

Sources

  1. https://dor.mo.gov/taxation/business/ official
  2. https://dor.mo.gov/taxation/business/tax-types/corporation-income/ official
  3. https://dor.mo.gov/forms/MO-1120%20Instructions_2025.pdf official
  4. https://dor.mo.gov/faq/taxation/business/corporation-income.html official
  5. https://dor.mo.gov/taxcalendar/ official
  6. https://dor.mo.gov/forms/MO-1120S%20Instructions_2025.pdf official
  7. https://dor.mo.gov/faq/taxation/business/entity-tax.html official
  8. https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html official
  9. https://dor.mo.gov/taxation/business/tax-types/sales-use/efile/quarter-monthly.html official
  10. https://revisor.mo.gov/main/OneSection.aspx?section=147.010 official
  11. https://legalclarity.org/when-is-sales-tax-due-in-missouri/
  12. https://www.discern.com/resources/missouri-franchise-tax

Checked 2026-09-01; researcher confidence 0.85. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.