Several Missouri counties were recently granted tax filing and payment relief related to severe weather that began on March 14, 2025. Affected tax-exempt entities located in the listed counties have until November 3, 2025, to file various tax returns and make payments that were or are originally due during the period of March 14, 2025, through November 2, 2025.

Impacted counties include Bollinger, Butler, Callaway, Camden, Carter, Dunklin, Franklin, Howell, Iron, Jefferson, Madison, New Madrid, Oregon, Ozark, Perry, Phelps, Reynolds, Ripley, Scott, Shannon, St. Louis, Stoddard, Wayne, Webster, and Wright. Please note, this does not include the City of St. Louis.

The City of St. Louis was granted similar relief in a second announcement for returns and payments due beginning May 16, 2025. 

These postponements impact filings and payments due between March 14 (May 16 for the City of St. Louis) and November 2, including:

• Amounts due on Form 990-T and Form 990-PF returns
• Estimated tax payments for Form 990-T and Form 990-PF
• Form 990-EZ, Form 990, Form 990-T, and Form 990-PF filings
• Form 941 filings and payments

The IRS will automatically identify organizations located in the covered disaster area and apply filing and payment relief.

Missouri follows the federal guidance, except the state does not automatically apply extensions; therefore, the taxpayer will need to file Form MO-7004 (Application for Extension of Time to File) and write “disaster extension to November 3, 2025” on the form and at the top of the return when filing. If the organization files its return electronically, it will need to contact DOR to request the extension at income@dor.mo.gov.

More information can be found in the IRS disaster announcement on the IRS website here and here.
 

Published: 07/07/2025

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