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Missouri Free Printable MO-1120ES for 2020 Missouri Estimated Tax Declaration for Corporations

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Estimated Tax Declaration for Corporations
MO-1120ES

Missouri Department of Revenue Declaration of Estimated Tax for Corporation Income Tax Corporations required to file estimated tax payments: If your corporation is subject to income tax under Chapter 143, RSMo (including those with unrelated business taxable income and excluding qualified S corporations), your corporation is required to make estimated tax payments for the taxable year if your Missouri estimated tax can reasonably be expected to be at least $250 (Section 143.521.2, RSMo). Do not use Form MO-1120ES for S corporation shareholder composite returns. When to file and pay estimated tax payments: You must file the estimated tax payments along with Form MO‑1120ES, on or before the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. When the due date falls on a Saturday, Sunday, or legal holiday, the payment will be considered timely if made on the next business day. Payments must accompany the Form MO‑1120ES. Your corporation will not receive a quarterly billing. Paying estimated tax payments online: You can file and pay Declaration of Estimated Tax for Corporation Income Tax (Form MO-1120ES), online using a Credit Card or E-Check (Electronic Bank Draft). To file and pay online, please visit http://dor.mo.gov/business/payonline.php. Changes in taxable income: On April 15, your corporation may not be required to file an estimated tax payment. In the event a change in income later requires an estimated tax payment, the time for filing is as follows: June 15 if the change occurs after April 1 and before June 2; September 15 if the change occurs after June 1 and before September 2; December 15 if the change occurs after Sep­tem­ber 1. (These dates only apply to a calendar year corporation. For fiscal year corporations, complete the Estimated Tax Worksheet (Section 143.531, RSMo). Note: Filing an estimated tax payment, amended estimated tax payment, or payment on the last installment date of the taxable year will not relieve the corporation of additions to tax for failure to pay the estimated tax by the designated due dates. Additions to tax for failure to pay estimated tax: Section 143.761, RSMo, provides for additions to tax for underpayment of estimated tax. Calculate the additions to tax and the applicable rate of interest from the date of the underpaid installment (Form MO-2220). Interest will be charged on all delinquent payments. Additions to tax do not apply if each installment is paid timely, and the total amount of all payments of estimated tax made on or before the last date prescribed for payment of such installment equals or exceeds: a) 90 percent of the tax shown on the return (Form MO‑1120) for the taxable year; or b) the tax shown on the preceding year’s return, if the return showed a tax liability and was a taxable year of 12 months; or c) 90 percent of the tax on the annualized taxable income of periods from the first of the year to the end of the month preceding that in which an installment is due; or d) 90 percent of the tax computed on the basis of the actual taxable income for the months in the taxable year ending before the month that the installment is required to be paid as if such months constituted the taxable year; or e) the tax figured by using the current year’s rates but based on the prior year’s return and the law that applied to the prior year; or f) 90 percent of the tax for the taxable year computed by placing on an annualized basis the taxable income for the months in the taxable year ending before the month that the installment is required to be paid. Access http://dor.mo.gov/intrates.php to obtain the current interest rate. Note: Exceptions (b) and (e) do not apply to large corporations (defined in Section 143.761.6, RSMo, as one that in any of the three preceding taxable years had a federal taxable income of at least one million dollars and Missouri taxable income of at least one hundred thousand dollars). Please see Section 143.761, RSMo, and 12 CSR 10‑2.067 for other exceptions provided by law and further clarification. Rounding on estimated tax payments: You must round all cents to the nearest whole dollar. For 1 cent through 49 cents, round down to the previous whole dollar amount (round $32.49 down to $32.00) on the form. For 50 cents through 99 cents, round up to the next whole dollar amount (round $32.50 up to $33.00) on the form. The zeros have already been placed in the cent columns. Voucher Book Information: There are occasions when it is necessary for you, the taxpayer, to contact the Department of Revenue to request a new voucher book. Please visit the Department’s website at http://dor.mo.gov/vouchers to find out when to request a new voucher book. Form MO-1120ES: • Verify name, address, Missouri Tax I.D. Number, and Federal I.D. Number on Form MO‑1120ES. If any information is missing, fill in the correct information. • Enter on Form MO‑1120ES, the amount of the installment payment from Line 6c of the Estimated Tax Worksheet. • Mail remittance, payable to the Missouri Department of Revenue. Include the Missouri Tax I.D. Number on the check or money order (U.S. funds only). If the declaration must be amended: • Complete the Amended Estimated Tax Worksheet. • Enter the revised amounts on the remaining forms. • Mail with remittance, payable to the Missouri Department of Revenue. If you have any questions concerning Missouri Corporation Estimated Tax Payments, you may: E-mail: [email protected] Visit http://dor.mo.gov/business/corporate for more information about corporate tax. Or write to: Missouri Department of Revenue P.O. Box 3365 Jefferson City, MO 65105-3365 (573) 751-4541 Individuals with speech or hearing impairments call TTY at (800) 735-2966. Missouri Department of Revenue 2019 Declaration Of Estimated Tax for Corporation Income Tax (Form MO-1120ES) Missouri Tax I.D. Number *19119010001* 19119010001 Taxable Year Ending (MM/DD/YY) 1st Qtr. Federal Employer I.D. Number Due Date (MM/DD/YY) 2nd Qtr. Amount of this installment (U.S. funds only) . . . . . . . . . Business Name Address (Number and Street) City, State, and ZIP Code $ 4th Qtr. 3rd Qtr. .00 Return this form with check or money order payable to the Missouri Department of Revenue P.O. Box 3020, Jefferson City, MO 65105‑3020. If you pay by check, you authorize the Department to process the check electronically. Any returned check may be presented again electronically. Department Use Only . (Revised 12-2018) Keep this page for your records - Do Not File - Round all cents to the nearest dollar Record of Estimated Tax Payments Quarter Date Check or Money Order Number (b) Approved Overpayment Credit Applied to Installment (a) Estimated Amount (c) Total Amount Paid and Credited Add (a) and (b) 1 2 3 4 00 00 00 00 00 00 00 00 00 00 00 00 Total. ..................................... 00 00 00 Estimated Tax Worksheet 1. Enter your estimated Missouri taxable income. 2. Multiply Line 1 by 6.25 percent and enter the result on Line 2. 3. List the amount of the approved tax credit you will be taking on your Corporation Income Tax Return. The credit must be purchased or approved by the administering agency before it can be included on your estimated tax worksheet. 4. Subtract Line 3 from Line 2 and enter the result on Line 4. 5. Determine your filing date and multiply Line 4 by the appropriate fraction based on the information listed on Line 5 of the worksheet. 6. Enter the amount of your installment from Line 5 and subtract any approved overpayment credit. (Each installment should be equal amounts.) 1. Missouri estimated taxable income (Reminder: Only 50% of the federal income tax liability can be used as a deduction in computing Missouri taxable income.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00 2. Estimated tax for tax year (Multiply Line 1 by 6.25%.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3. Approved tax credit (List amount of approved tax credit.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4. Estimated tax due (Subtract Line 3 from Line 2.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5. If the corporation is required to file by: Calendar Year or Fiscal Year April 15 15th day of 4th month Enter 1/4 of Line 4 and make 4 equal installments June 15 15th day of 6th month Enter 1/3 of Line 4 and make 3 equal installments Sept. 15 15th day of 9th month Enter 1/2 of Line 4 and make 2 equal installments Dec. 15 15th day of 12th month Enter amount of Line . . . . . . . . . . . . . . . . . . . . . . . 5 1st Qtr. 2nd Qtr. 3rd Qtr. 00 00 00 00 4th Qtr. 6. a. Amount of the installment from Line 5, above . . . . 00 00 00 00 b. Less approved overpayment credit applied to this installment . . . . . . . . . . . . . . . . . . . . 00 00 00 00 c. Amount of this installment payment (Line 6a minus Line 6b). Enter here and on Form MO‑1120ES . . . . . . . 00 00 00 00 Amended Estimated Tax Payments If your corporation has filed an estimated tax payment(s) and later determines its estimated tax has substantially changed, the estimated tax payment that is to be filed on or before the next filing date, must reflect the amended figures. A worksheet is provided for determining the amended estimated tax. Note: If the corporation’s estimated tax substantially changes during the year, use the amended computation schedule below to determine the amended amount to be entered on the remaining Form MO‑1120ES(s). The corporation will not receive a billing. Remit payment when due to avoid additions to tax for underpayment of estimated tax. 1. Amended estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Less: a. Amount of last year’s approved overpayment elected for credit to estimated tax and applied to date . . . . b. Payments made on prior Form MO-1120ES(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c. Total of Lines 2a and 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 00 2a 2b 2c 00 00 00 3. Unpaid balance (Line 1 less Line 2c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 1st Qtr. 2nd Qtr. 3rd Qtr. 00 4th Qtr. 4. a. Amount to be paid (Line 3 divided by number of remaining installments.) Enter this amount in the appropriate remaining installment columns and enter your previous payments in the appropriate columns . . . 00 00 00 00 b. Less approved overpayment credit applied to the installment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 00 00 00 c. Amount of this installment payment (Line 4a minus Line 4b). Enter here and on Form MO-1120ES. (Also record amounts already paid in this column.) . . . . 00 00 00 00 *19000000001* 19000000001
Extracted from PDF file 2019-missouri-form-mo-1120es.pdf, last modified September 2017

More about the Missouri Form MO-1120ES Corporate Income Tax Estimated TY 2019

We last updated the Estimated Tax Declaration for Corporations in March 2020, so this is the latest version of Form MO-1120ES, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form MO-1120ES directly from TaxFormFinder. You can print other Missouri tax forms here.

Other Missouri Corporate Income Tax Forms:

TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MO-1120 Corporation Income Tax/Franchise Tax Return and Form MO-FT
Form MO-1065 Partnership Return of Income
Form MO-1120S S Corporation Income Tax Return
Form MO-1041 Missouri Fiduciary Income Return and Instructions
Form MO-7004 Application for Extension of Time to File

Download all MO tax forms View all 62 Missouri Income Tax Forms


Form Sources:

Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-1120ES from the Department of Revenue in March 2020.

Show Sources >

Form MO-1120ES is a Missouri Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Missouri Form MO-1120ES

We have a total of nine past-year versions of Form MO-1120ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2017 Form MO-1120ES

MO-1120ES Declaration of Estimated Tax for Corporation Income Tax and Instructions

2016 Form MO-1120ES

MO-1120ES Declaration of Estimated Tax for Corporation Income Tax and Instructions

2015 Form MO-1120ES

MO-1120ES Declaration of Estimated Tax for Corporation Income Tax and Instructions

Estimated Tax Declaration for Corporations 2014 Form MO-1120ES

MO-1120ES Declaration of Estimated Tax for Corporation Income Tax and Instructions

Estimated Tax Declaration for Corporations 2013 Form MO-1120ES

MO-1120ES Declaration of Estimated Tax for Corporation Income Tax

2012 Form MO-1120ES

Declaration of Estimated Tax for Corporation Income Tax

2011 Form MO-1120ES

MO-1120 ES Declaration of Estimated Tax for Corporation Income Tax


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