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MO-1040ES 2025 Declaration of Estimated Tax for Individuals

Below are the instructions for completing Form MO-1040ES . Please print in black or blue ink . Do not use red ink or pencil .
1 . Social Security Number - Enter the primary social security number as it will appear on your 2025 tax return .
2 . Spouse’s Social Security Number - If you are filing a combined 2025 tax return, enter your spouse’s social security number .
3 . Name Control - Enter the first four letters of your last name . (If filing a combined return, please also enter the first four
letters of your spouse’s last name .) See examples below . (Please use all capital letters as shown .)
Name Enter Name Enter
John Brown BROW Juan DeJesus DEJE
Joan A . Lee LEE Jean McCarty MCCA
John O’Neill ONEI Pedro Torres-Lopes TORR
4 . Name and Address - Enter your name, your spouse’s name (if applicable), and your mailing address .
5 . 1st quarter through 4th quarter boxes - Mark the box for the quarter you are remitting payment .
Quarter Due Date
1st Quarter April 15
2nd Quarter June 15
3rd Quarter September 15
Instructions 4th Quarter January 15
Note: If the due date falls on a Saturday, Sunday, or legal holiday, the voucher will be considered timely if filed on the next business day .
6 . Amount Paid - Enter the amount of your installment payment . If you completed the Estimated Tax Worksheet for Individuals,
enter and pay the amount from line 16 .
7 . Make your check or money order payable to the Missouri Department of Revenue . Do not send cash (US funds only .)
8 . Detach payment voucher and mail with your payment to: Missouri Department of Revenue
P .O . Box 555
Jefferson City, MO 65105-0555
If the declaration must be amended:
1 . Complete the amended computation schedule (see instructions) .
2 . Enter the revised amounts on the remaining Form MO-1040ES vouchers .
3 . Mail with remittance (U .S . funds only), payable to the Missouri Department of Revenue, P .O . Box 555, Jefferson City, MO 65105-0555 .
Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of all state agency resources
and benefits can be found at veteranbenefits.mo.gov/state-benefits/ .

2025 Declaration of Estimated Tax *25352010001*
for Individuals (Form MO-1040ES) 25352010001
Social Security Number Name Control
1st Qtr . 2nd Qtr . 3rd Qtr . 4th Qtr .
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Spouse’s Social Security Number Name Control
Amount Paid . . . . . . . . . .$ .
- - Return this form with check or money order payable to the Missouri Department of
Revenue P .O . Box 555, Jefferson City, MO 65105-0555 . If you pay by check, you
Your Name (Last, First, Initial) authorize the Department to process the check electronically . Any returned check may
be presented again electronically .
Spouse’s Name (Last, First, Initial)
Department .
Address (Number and Street), City, State, and ZIP Code Use Only
(Revised 12-2024)

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2025 Form MO-1040ES Declaration Of Estimated Tax For Individuals - General Instructions
1 . Filing requirements - You are required to file a declaration of before September 15, January 15, if the change occurs after
estimated tax if your Missouri estimated tax is expected to be September 15 . If the due date falls on a Saturday, Sunday, or
$100 .00 or more (Section 143.521.1, RSMo) . legal holiday, the voucher will be considered timely if filed on
2 . Missouri estimated tax - Your Missouri estimated tax is the the next business day .
amount estimated to be the income tax under Chapter 143 7 . Amended declaration - If, after you have filed a declaration, you
RSMo, for the tax year, less the amount which you estimate to find the Missouri estimated tax substantially increased or
be the sum of any credits allowable, including tax withheld . de creased as a result of a change in income, an amended
3 . Farmers - If you have an estimated Missouri gross income from declaration should be filed on or before the next filing date .
farming for the tax year that equals at least two-thirds of the Please complete the Amended Estimated Tax Worksheet and
total estimated Missouri gross income, you may file a show the amended Missouri estimated tax on Line 1 of the next
declaration of estimated tax and make payment at any time on Form MO-1040ES filed .
or before January 15, or file an income tax return and pay in full 8 . Addition to tax for failure to pay estimated tax - The law
on or before March 1 . provides an addition to tax, determined at the present
4 . Payment of estimated tax - Your estimated tax may be paid in applicable rate of interest from the date of the first installment
full with the first declaration voucher, or in equal installments on underpaid . Interest will be charged on all delinquent payments .
or before April 15, June 15, Sep tem ber 15, and January 15 . If Visit /mytax.mo.gov/rptp/portal/home/addition-tax-int-calculator
the due date falls on a Saturday, Sunday, or legal holiday, the for the current interest rate . The charge does not apply to you
voucher will be considered timely if filed on the next business if each installment is paid on time and the total amount of all
day . The first installment must accompany the first declaration payments of estimated tax made on or before the last date
voucher . If no declaration was required to be filed during the tax prescribed for payment of such installment equals or exceeds:
year, no a) the tax shown on the preceding year’s return if that return
declaration need be filed on January 15, if you file a voucher was for a 12 month period and showed a tax liability; or
and pay the tax on or before January 31 . b) 90% (66 2/3% in the case of a farmer) of the total amount
5 . Nonresident - If you are a nonresident, your estimated tax due for the current year .
requirement is the same as a resident . A nonresident’s tax is 9 . Rounding on Missouri returns -You must round all cents to the
based on the proportion of the adjusted gross income from nearest whole dollar on your return . For cents .01 through .49,
Missouri sources . Example: An individual has Missouri tax of round down to the previous whole dollar amount (round $32 .49
$400 on all income, with 90% of the adjusted gross income from down to $32 .00) on the return . For cents .50 through .99, round
Missouri; the Missouri estimated tax is $360 (90% of $400) . up to the next whole dollar amount (round $32 .50 up to $33 .00)
6 . Changes in income - Even if your Missouri estimated tax on on the return . For your convenience, the zeros have already
April 15 is such that you are not required to file a declaration at been placed in the cent columns on the returns .
that time, the Missouri estimated tax may change so that you
will be required to file at a later date . The time for filing is as
follows: June 15, if the change occurs after April 15, and before *2200000001*
June 15, September 15, if the change occurs after June 15, but 22000000001

Form MO-1040ES Tax Rate Chart
Use the amount from Line 9 (Missouri taxable income) to calculate your Missouri tax . If you are filing combined, you must calculate
separate tax amounts and enter the amounts on 10Y for yourself and 10S for your spouse . The total amount should be entered on Line
10T . Single filers should enter the tax amount on Line 10T .

If the Missouri taxable income is: The tax is:
$0 to $1,313 $0 • Example 1: If line 9 is $4,000, the tax would be
Over $1,313 but not over $2,626 2 .0% of excess over $1,313 computed as follows: $59 + $1 .83 (3% of $61)
Over $2,626 but not over $3,939 $26 plus 2 .5% of excess over $2,626 = $60 .83 The whole dollar to enter on Line 10
would be $61 .
Over $3,939 but not over $5,252 $59 plus 3 .0% of excess over $3,939
Over $5,252 but not over $6,565 $98 plus 3 .5% of excess over $5,252 • Example 2: If Line 9 is $12,300, the tax
Over $6,565 but not over $7,878 $144 plus 4 .0% of excess over $6,565 would be computed as follows: $256+ $146 .12
Over $7,878 but not over $9,191 $197 plus 4 .5% of excess over $7,878 (4 .7% of $3,109) = $402 .12 . The amount to
enter on Line 10 would be $402 .
Over $9,191 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $256 plus 4 .7% of excess over $9,191

Go to mytax.mo.gov/rptp/portal/home/indiv-income-tax-calculator/ and enter
your taxable income for assistance in calculating your tax .

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                                                                          Estimated Tax Worksheet
            Married persons, each having income and filing a combined estimate, use Columns Y, S, and T . All others use only Column T .

Line 1 - Enter your expected adjusted gross income from your federal                                               filing joint federal and combined Missouri or Qualifying widow(er) 
  return after subtracting and adding any modifications you may have .                                             with dependent child - $30,000; (4) Married filing separate returns 
  For a list of addition and subtraction modifications, reference Form                                             $15,000 .
  MO-A .                                                                                                       Line 7 - Add the amounts on Lines 3, 4, 5, and 6 . Enter the total on Line 7 .
Line 2 - Enter your and your spouse’s percentage of combined                                                   Line 8 - Subtract Line 7 from Line 1 and enter on Line 8 .
  ad justed gross income . Example: If Line 1, Yourself (Column Y) is 
  $14,000, Spouse (Column S) $6,000, and Total (Column T) $20,000,                                             Line 9 - Prorate the combined taxable income on Line 8 based on 
  then Line 2 is: Yourself - 70% ($14,000/$20,000) and Spouse - 30%                                                the percentages on Line 2 and enter on Line 9 . Example: If Line 8 
  ($6,000/$20,000) .                                                                                               is $13,000 and the percentages on Line 2 are 70% for Yourself and 
                                                                                                                   30% for Spouse; Line 9 amounts should be $9,100 for Yourself and 
Line 3 - Enter the amount of your estimated pension and social security                                            $3,900 for Spouse .
  or social security exemption . For more information, see Form MO-A, 
  Part 3 and the Department’s frequently asked questions located at                                            Line 10          - Use the tax rate chart to calculate the estimated tax for yourself 
  dor.mo.gov/faq/taxation/individual/pension-tax-year-2024.html .                                                  and your spouse . Enter the estimated tax on Line 10 in Columns Y and 
                                                                                                                   S, if applicable .  Enter the sum of Columns Y and S in Column T .  
Line 4 - Enter on Line 4, the sum of your deductions listed below                                                  Nonresident: Determine your Missouri income percentage by divid-
  • Long-term care deduction                                                                                       ing your Missouri source income by the total adjusted gross income 
  • Health care sharing ministry deduction                                                                         derived from all sources .  Multiply this percentage by the tax calculated 
                                                                                                                   using the tax rate chart, to determine your Missouri estimated tax .
  • Active duty military income deduction
                                                                                                               Line 11 -  Residents: Enter on Line 11, the total of the estimated 
  • Inactive duty military income deduction                                                                        amount of Missouri income tax to be withheld, approved overpayment 
  • Farmland sold, rented, leased, or crop-shared to a beginning farmer                                            applied from last year’s tax return, the amount of income tax to be 
    deduction                                                                                                      paid to another state, miscellaneous tax credits, working family tax 
                                                                                                                   credit or property tax credit, if any . Nonresidents: Enter on Line 11 
  • First time home buyers deduction                                                                               Missouri tax to be withheld and approved miscellaneous tax credits .
  • Long term dignity savings account deduction                                                                Line 12 - Subtract Line 11 from Line 10 and enter the total on Line 12 .
  • Foster parent tax deduction                                                                                Line 13 - If you anticipate receiving a lump sum distribution from a 
Line 5 - If your filing status is Head of Household or Qualifying                                                  retirement plan, and you will use the 10 year averaging method, enter 
  Widow(er) enter $1,400 as your additional exemption on Line 5 .                                                  10% of your estimated federal tax on the distribution on Line 13 .
Line 6 - Enter the amount of your Missouri standard deduction or                                               Line 14 - If you anticipate that you will be required to recapture a 
  estimated Missouri itemized deductions . If you were claimed as a                                                portion of any federal low income housing credits, you will also be 
  dependent on someone else’s tax return, enter the same standard                                                  required to recapture a portion of any state credits taken . Enter your 
  deduction as entered on Federal Form 1040, Line 12 . Missouri                                                    estimated recapture of low income housing credit on Line 14 .
  standard deductions are:                                                                                     Line 15 - Add Lines 12, 13, and 14 .  Enter the total on Line 15 .
  (1) Single - $15,000 (2) Head of household - $22,500; (3) Married 
                                                                                                               Line 16 - Divide Line 15 by the number of installments and enter on Line 16 .

                                                                                                                                   Y - Yourself               S - Spouse                    T - Total Or One Income
 1 .  Estimated adjusted gross income   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               00                        00        1                          00
  2 .  Percentage of Column Y and S to total in Column T  . . . . . . . . . . . . . . . . . . . . . . . . .                                         %                           %       2                    100 %
  3 .  Estimated pension exemption and social security/social security disability/military exemption   . . . . . . . . . . . . . . . . . . .                                            3                          00
  4 .   Deductions - (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4  00
  5 .  Additional exemption for Head of Household and Qualifying Widower(er)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              5                          00
  6 .  Itemized deductions or standard deduction amount (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                 6                          00
  7 .  Total Lines 3, 4, 5, and 6 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        7                          00
  8 .  Subtract Line 7 from Line 1 . This is your total taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        8                          00
  9 .  Prorate Line 8 between spouses according to the percentages on Line 2   . . . . . . . .                                                      00                        00        9                          00
  10 . Tax (refer to tax rate chart)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      00                        00  10                               00
  11 .  Resident - Enter Missouri tax to be withheld, credit for income tax to be paid to another state,  miscellaneous tax credits, 
    wiorking family tax credit and property tax credit . Nonresident - Enter Missouri tax to be withheld and approved  
    miscellaneous tax credit .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      11                         00
  12 .  Estimated tax (Line 10 less Line 11)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12                                 00
  13 .  Estimated tax on lump sum distribution (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   13                                             00
  14 .  Estimated recapture of low income housing credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   14                                          00
  15 .  Total estimated tax to be paid (add Lines 12, 13, and 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   15                                             00
  16 .  Computation of installments (divide Line 15 by number of installments) 
Notice: You will not be billed . Remit when due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   16                                       00
  Note: If your estimated tax changes during the year, use the amended computation below to determine the amended amount to be entered on the declaration voucher .

                                                                                  Amended Estimated Tax Worksheet
(Use if estimated tax is substantially changed after first Form MO-1040ES is filed)
  1 .  Amended estimated tax (after credits and approved overpayment)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                                                 00
  2 .  Less declaration payments   . . . . . . . . . . . . . . . .Keep. . . . . . . . . . . . . .For. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                   00
  3 .  Unpaid balance (Line 1 less Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .                            00
  4 .  Amount to be paid (Line 3 divided by number of remaining installments .) Enter here and on Line 4 of Form MO-1040ES  . .  .                                                                                 00
                                                           Your Records
                                                                 *22000000001*                                                                                                                   Form MO-1040ES (Revised 12-2024)
                                                                                                 22000000001

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