

The Missouri Department of Revenue has released updated guidance for the 2025 tax year, outlining filing deadlines, installment payment options, refund processing timelines, and penalties tied to late filing or payment. The guidance applies to individual taxpayers who owe Missouri income tax or expect a state refund.
The Missouri Department of Revenue has confirmed that April 15, 2026, is the deadline for filing 2025 Missouri individual income tax returns. Taxpayers who file on a fiscal-year basis must submit their return by the 15th day of the fourth month following the close of their taxable year.
Taxpayers who receive an approved federal extension automatically receive a Missouri filing extension, giving them up to six additional months to submit their state return. The extension applies only to filing paperwork and does not extend the deadline to pay taxes owed.
Taxpayers who expect to owe Missouri income tax must submit payment by the original April deadline using Form MO-60 to avoid penalties and interest, according to the Missouri Department of Revenue.
The Missouri Department of Revenue allows qualifying taxpayers to request installment payment plans if they are unable to pay their full tax balance by the filing deadline. These agreements allow taxpayers to spread payments over time rather than paying the full amount at once.
Under guidelines outlined in Form 4338, installment agreements may run for up to 36 months and require a minimum monthly payment of $50. The agreement covers all outstanding Missouri tax liabilities, and taxpayers file all the necessary returns before the Department of Revenue approves a payment plan.
Interest continues to accrue while a payment plan is active. The agency advises taxpayers to make the largest monthly payment they can reasonably afford to reduce long-term interest costs. Payment plans can be requested online or by submitting Form 4338 by mail, with automatic withdrawals available for approved agreements.
The Missouri Department of Revenue provides return processing and refund updates through its Return Inquiry System, which tracks tax year 2018 and later returns.
For electronically filed returns, processing status typically becomes available within five business days of submission. Once processing is complete, refunds are generally issued within an additional five business days.
Paper-filed returns take longer to process. Taxpayers who file by mail should expect a three- to four-week delay before their return appears in the system, with refunds issued after processing is complete.
Missouri law directs the Missouri Department of Revenue to add interest to certain delayed tax refunds when processing extends beyond standard timelines. The requirement applies when refunds are not issued within the period outlined in the state statute.
The agency adds interest to refunds issued more than 45 days after a return is filed. Interest applies when the amount is at least one dollar, using rates set annually under Section 32.065 RSMo.
The Missouri Department of Revenue accepts several payment methods for individual income tax balances. Electronic bank drafts, also known as e-checks, include a $0.50 handling fee and generally post within three to four business days.
Credit and debit card payments are also accepted but carry a 2.0 percent convenience fee plus $0.25 per transaction. Card payments typically post within five to six business days.
Failure to file a Missouri tax return by the due date results in a penalty of 5 percent per month, up to a maximum of 25 percent of the unpaid balance. Failure to pay by the due date adds a separate 5 percent penalty, with interest continuing to accrue until the balance is paid in full.
Taxpayers who expect to owe Missouri income tax should review payment options early and consider applying for an installment agreement if full payment is not possible. Those requesting filing extensions should confirm that payment is submitted by the original deadline to avoid penalties.
Taxpayers waiting on refunds are encouraged to use the Missouri Return Inquiry System for updates rather than contacting the agency directly. Keeping copies of filed returns, payment confirmations, and installment agreements can help resolve issues if delays or discrepancies occur.
By William Mc Lee, Editor-in-Chief & Tax Expert—Get Tax Relief Now