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INSTRUCTIONS
1. Who May File -- This application (Form E-8) is to be used by a Corporation, Partnership or Self-Employed
Business/Professional Person to request an extension of time to file the Annual Earnings Tax Return (Form E-234).
2. When to File -- File this application requesting a six (6) month extension on or before the original due date of the
return, which is the 15th day of the 4th month following the close of the taxable year.
3. How and Where to File -- File one copy of this form with the Collector of Revenue, Earnings Tax Division, 410
City Hall, 1200 Market St., St. Louis, MO 63103-2841. Only taxpayers whose extension has been rejected will be
notified.
4. Indicate Appropriate Identification Number -- All employers of one or more persons and all Corporations and
Partnerships, whether or not they have employees, must indicate their Federal Employer Identification Number. All
other self-employed persons must indicate their Social Security Number. Each business entity with a separate I.D.
number requires a separate application.
5. Period of Extension -- An extension of time to file an annual return may not be granted for a period of time in
excess of six months (computed from the original due date of the return).
6. Short Returns -- Indicate the reason for any tax period not equal to 12 months or if this is the first period for which
a tax return is due for this Federal E.I. Number. Also, please explain any changes in business type or tax reporting
period. Attach letter if necessary.
7. Amount to be paid -- All extension requests must be received with 100% of the current year’s tax tentatively
determined to be due. Make checks payable to: Gregory F.X. Daly, Collector of Revenue. If taxpayer anticipates
a loss, write “Loss - no tax due.”
8. Interest -- The completed annual return, Form E-234, must be filed on or before the extended due date with
remittance of any tax balance due. The tax balance due bears interest at the rate of 1% of the tax balance due per
month or fraction thereof, from the original due date of the return until the date the completed return is filed.
9. Penalty -- Any completed return filed after the extended due date bears penalty at the rate of 5% of the tax balance
due per month, or fraction thereof (not to exceed 25%), from the extended due date, until the date the completed
return is filed. If the balance of the tax due with your return exceeds 10% of the total tax amount due, the 5% per
month penalty will be charged on the tax balance due from the original due date.
10. Overpayment -- If the amount paid with the extension request exceeds the actual tax due on the completed return,
the overpayment will be refunded. If you wish the overpayment to be applied to the next tax year’s liability, please
indicate so on line 17, Form E-234.
11. Signature -- Signature on Form E-8 shall be that of an officer of the Corporation, a member of the Partnership or
the Individual Business/Professional Person, or authorized agent.
GREGORY F.X. DALY
COLLECTOR OF REVENUE
TELEPHONE: (314) 622-4248
FAX: (314) 622-4847
WEBSITE ADDRESS: www.stlouiscollector.com
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