Missouri Miscellaneous Forms Section Overview

The Miscellaneous Forms section contains several Missouri forms that may be needed for special filing situations. These forms can help you prepare estimated tax vouchers, calculate an underpayment penalty, request an extension of time to file, or claim a refund on behalf of a deceased taxpayer. Some forms are filed separately from the tax return, while others may need to be attached to the return when applicable.

What Are Missouri Miscellaneous Forms?

The Missouri Miscellaneous Forms menu includes:

• Form MO-1040ES – Estimated Payment Vouchers
• Form MO-2210 – Underpayment of Estimated Tax
• Form MO-60 – Application for Automatic Extension of Time to File
• Form MO-1310 – Claim for Refund on Behalf of a Deceased Taxpayer

Each form serves a different purpose and should only be completed when applicable to your situation.

Program Pathway

To locate the Missouri Miscellaneous Forms section, navigate to:

• State Section
• Edit the Missouri return using the three dots 
• Miscellaneous Forms 

Estimated Payment Vouchers (Form MO-1040ES)

What Is Form MO-1040ES?

Form MO-1040ES, Declaration of Estimated Tax for Individuals, is used to make Missouri estimated tax payments for the following tax year. Taxpayers commonly use estimated payments when they receive income that is not subject to withholding, such as self-employment income, rental income, investments, or pensions.

The Missouri return allows you to create payment vouchers for future estimated tax payments. The voucher screen includes options to enter payment amounts for four quarterly due dates. imageturn7search11†image.png (Image: Estimated payment voucher entry screen)

How Do I Complete Form MO-1040ES?

1. Select Estimated Payment Vouchers, Form MO-1040ES.
2. Select Yes if you want the program to generate estimated payment vouchers.
3. Enter the amount for:
   • Payment Voucher 1
   • Payment Voucher 2
   • Payment Voucher 3
   • Payment Voucher 4
4. Review the payment amounts.
5. Continue through the Missouri return.

Missouri Instructions - Form MO-1040ES

For estimated payment requirements, voucher preparation, and payment instructions, see:

https://dor.mo.gov/forms/MO-1040ES_2026.pdf

Helpful Tips

• Form MO-1040ES is generally not filed with the current year return.
• The vouchers are used to make estimated tax payments for the next tax year.
• Estimated payments can help reduce or avoid underpayment penalties.

Underpayment of Estimated Tax (Form MO-2210)

What Is Form MO-2210?

Form MO-2210, Underpayment of Estimated Tax by Individuals, is used to determine whether a penalty applies because insufficient Missouri tax was paid during the year through withholding or estimated tax payments.

The Missouri program provides fields for prior-year tax liability, payment information, and qualified farmer status. imageturn7search12†image.png (Image: MO-2210 entry screen)

How Do I Complete Form MO-2210?

1. Select Form MO-2210 Underpayment of Estimated Tax.
2. Enter the prior-year Missouri tax liability requested on the screen.
3. Enter the date the balance due was paid or will be paid if paid before the filing deadline.
4. Indicate whether you are a qualified farmer.
5. Continue through the Missouri return.

Missouri Instructions - Form MO-2210

For penalty calculations, exceptions, and filing requirements, see:

https://dor.mo.gov/forms/MO-2210_2025.pdf

Helpful Tips

• Missouri may require Form MO-2210 when a taxpayer owes $500 or more of Missouri income tax.
• Underpayment penalties are generally based on when tax payments were made during the year.
• Keep records of all estimated tax payments and withholding amounts.

Extension of Time to File (Form MO-60)

What Is Form MO-60?

Form MO-60, Application for Automatic Extension of Time to File, allows you to request additional time to file your Missouri individual income tax return.

An extension gives you more time to file your return, but it does not give you more time to pay any Missouri tax due.

The Missouri extension screen requires entry of:

• Total Income Tax Liability
• Total Payments and Credits

These amounts are used to calculate any extension payment due. imageturn8search10†image.png (Image: Missouri extension form screen)

When Do I Need to File Form MO-60?

You may need Form MO-60 when:

• You need more time to complete your Missouri tax return.
• You expect to owe Missouri income tax.
• You need to submit an extension payment.
• You want to generate the Missouri extension form for mailing.

Is Form MO-60 Filed With the Return?

No.

The Missouri program indicates that Form MO-60 is not submitted when the Missouri return is electronically filed. If Form MO-60 is needed, it must be mailed separately to the Missouri Department of Revenue using the mailing instructions provided with the form.

How Do I Complete Form MO-60?

1. Select MO Extension Form (MO-60).
2. Enter the Total Income Tax Liability.
3. Enter Total Payments and Credits already applied.
4. Review any calculated extension payment due.
5. Continue through the Missouri return.
6. Print and mail Form MO-60 if required.

Missouri Instructions - Form MO-60

For extension eligibility, payment requirements, and mailing instructions, see:

https://dor.mo.gov/forms/MO-60_2025.pdf

Helpful Tips

• Form MO-60 is generally filed before the Missouri return due date.
• Filing an extension does not extend the payment deadline.
• Interest and penalties may apply to unpaid tax after the original due date.
• Keep proof of any extension payment submitted.
• Form MO-60 is not transmitted with an electronically filed return.

Refund on Deceased Taxpayer (Form MO-1310)

What Is Form MO-1310?

Form MO-1310, Claim for Refund on Behalf of a Deceased Taxpayer, is used when a Missouri refund belongs to a taxpayer who has passed away and another individual is claiming the refund.

The form helps Missouri determine whether the claimant has authority to receive the refund.

The Missouri screen allows you to enter claimant information and answer estate-related questions. imageturn8search11†image.png (Image: Deceased taxpayer refund claim screen)

When Is Form MO-1310 Required?

You may need Form MO-1310 when:

• A deceased taxpayer is due a Missouri refund.
• You are requesting the refund on behalf of the deceased taxpayer.
• Missouri requires additional information to determine who should receive the refund.

How Do I Complete Form MO-1310?

1. Select MO-1310 Refund on Deceased Taxpayer.
2. Choose whether to pull information from federal Form 1310.
3. Select whether the form is being completed for the taxpayer or spouse.
4. Enter the claimant's:
   • First Name
   • Middle Initial
   • Last Name
   • Social Security Number
   • Phone Number
   • Email Address
   • Current Address
5. Select the reason for claiming the refund.
6. Answer the estate-related questions, including:
   • Whether the deceased left a will.
   • Whether a personal representative has been appointed.
   • Whether a personal representative will be appointed.
   • Whether the refund will be distributed according to state law.
7. Enter the required signature date.
8. Continue through the Missouri return.

Is Form MO-1310 Filed With the Return?

Usually yes.

When claiming a refund for a deceased taxpayer, Missouri may require Form MO-1310 and supporting documentation to be submitted with the return so the Department of Revenue can determine who is entitled to receive the refund.

Missouri Instructions - Form MO-1310

For claimant requirements, supporting documentation, and filing instructions, see:

https://dor.mo.gov/forms/MO-1310D.pdf

Helpful Tips

• Complete all claimant information carefully.
• Additional estate documentation may be required.
• Keep copies of all supporting documents submitted with the return.
• Missouri may request additional information before releasing a refund.