Section 44 Due Dates

• Library: Tax Law 2009

Missouri corporation income tax returns are due “on or before the fifteenth day of the fourth month following the close of the taxpayer’s taxable year.” Section 143.511, RSMo 2000. A corporation’s taxable year for Missouri purposes is identical to its federal taxable year. Section 143.271.1, RSMo 2000. All tax amounts shown as due on the return must be paid on or before the due date of the return (without regard to extensions). Section 143.511. Returns sent by mail are considered filed as of the date they...