Drake Tax – Form Availability and Tax Changes: Missouri

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Article #: 20027


Supported Forms

The following Missouri forms are supported in Drake Tax. Forms denoted with e-Sign icon can be e-signed.

Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.

We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.

Chart key:

✔ Form is available for e-file / paper file.

✖ Form is not supported for e-file / paper file.

▲ Form is in development; an estimated availability date is not currently available.

MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.

See Drake Tax – Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.

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2025

1040

Form Description e-File Paper-File
E-1CR Credit for Income Taxes Paid to Other States or Political Subdivisions ✖ ✔
E-1R City of St. Louis Individual Earnings Tax Refund Request ✖ ✔
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-2ENT Statement of Income Tax Payments for Nonresident Entertainers ✔ ✔
MO-60 Application for Extension of Time to File ✖ ✔
MO-1040 Individual Income Tax Return – Long Form ✔ ✔
MO-1040A Individual Income Tax Return Single/Married (One Income) ✔ ✔
MO-1040ES Declaration of Estimated Tax for Individuals ✖ ✔
MO-1040V Individual Income Tax Payment Voucher ✖ ✔
MO-2210 Underpayment of Estimated Tax by Individuals ✔ ✔
MO-8826 Disabled Access Credit ✔ ✔
MO-A Individual Income Tax Adjustments ✔ ✔
MO-ATC Adoption Tax Credit Claim ✔ ✔
MO-CFC Champion for Children Tax Credit ✔ ✔
MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions ✔ ✔
MO-CRP Certification of Rent Paid ✔ ✔
MO-DAT Residential Dwelling Access Tax Credit ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-NRI Missouri Income Percentage ✔ ✔
MO-PTC Property Tax Credit Claim ✔ ✔
MO-PTS Property Tax Credit Schedule ✔ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
MO-RET Real Estate Tax Receipt ✔ ✔
MO-SCC Shared Care Tax Credit ✔ ✔
MO-SHC Self-Employed Health Insurance Tax Credit ✔ ✔
MO-SSC Public Safety Officer Surviving Spouse Credit ✔ ✔
MO-WFTC Working Family Tax Credit ✔ ✔
MO-TC Miscellaneous Income Tax Credits ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-109 Wage Earner Return Earnings Tax ✔ ✔
RD-109NR Wage Earner Return Earnings Tax Nonresident Schedule ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-112 Extension – Wage Earner Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔

1041

Form Description e-File Paper-File
MO-60 Application for Extension of Time to File ✖ ✔
MO-1041 Fiduciary Income Tax Return ✔ ✔
MO-1041V Fiduciary Income Tax Payment Voucher ✖ ✔
MO-ATC Adoption Tax Credit Claim ✔ ✔
MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-NRF Nonresident Fiduciary Form ✔ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
MO-TC Miscellaneous Income Tax Credits ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔

1065

Form Description e-File Paper-File
5889 Pass-Through Entity Member Tax Credit ✖ ✔
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-1NR Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-3NR Partnership or S Corporation Withholding Exemption or Revocation Agreement ✖ ✔
MO-60 Application for Extension of Time to File ✖ ✔
MO-1065 Partnership Return of Income ✔ ✔
MO-ATC Adoption Tax Credit Claim ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-MS PTE Pass-Through Entity Allocation and Apportionment of Income and Schedule ✔ ✔
MO-MSS S Corporation Allocation and Apportionment Schedule ✔ ✔
MO-NRP Nonresident Partnership Form ✔ ✔
MO-PTE Pass through Entity ✖ ✔
MO-PTEAP Pass-Through Entity Anticipated Tax Payment Voucher ✖ ✔
MO-PTEV Pass-Through Entity Tax Payment Voucher ✖ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔
Schedule PTE-BD Missouri Business Income Deduction ✖ ✔

1120

Form Description e-File Paper-File
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-22 Authorization and Consent of Subsidiary Corporation to be Included in a Missouri Consolidated Income Tax Return ✔ ✔
MO-851 Affiliations Schedule ✔ ✔
MO-1120 Corporation Income Tax Return ✔ ✔
MO-1120ES Declaration of Estimated Tax for Corporation Income Tax ✖ ✔
MO-1120V Corporate Income Tax Payment Voucher ✔ ✔
MO-2220 Corporation Underpayment of Estimated Tax Schedule ✔ ✔
MO-5090 Net Operating Loss Addition Modification Sheet ✔ ✔
MO-7004 Application for Extension of Time to File ✖ ✔
MO-8826 Disabled Access Credit ✔ ✔
MO-ATC Adoption Tax Credit Claim ✔ ✔
MO-C Missouri Dividends Deduction Schedule ✔ ✔
MO-CFC Champion for Children Tax Credit ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-MS Corporation Allocation and Apportionment of Income Schedule ✔ ✔
MO-NAI Nonapportionable Income Schedule ✔ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
MO-TC Miscellaneous Income Tax Credits ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔

1120-S

Form Description e-File Paper-File
5889 Pass-Through Entity Member Tax Credit ✖ ✔
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-1NR Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-3NR Partnership or S Corporation Withholding Exemption or Revocation Agreement ✖ ✔
MO-1120S S Corporation Income Tax Return ✔ ✔
MO-7004 Application for Extension of Time to File ✖ ✔
MO-ATC Adoption Tax Credit Claim ✔ ✔
MO-CFC Champion for Children Tax Credit ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-MS PTE Pass-Through Entity Allocation and Apportionment of Income and Schedule ✔ ✔
MO-MSS S Corporation Allocation and Apportionment Schedule ✔ ✔
MO-NRS S Corporation Nonresident Form ✔ ✔
MO-PTE Pass through Entity ✖ ✔
MO-PTEAP Pass-Through Entity Anticipated Tax Payment Voucher ✖ ✔
MO-PTEV Pass-Through Entity Tax Payment Voucher ✖ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔
Schedule PTE-BD Missouri Business Income Deduction ✖ ✔

2024

1040

Form Description e-File Paper-File
E-1CR Credit for Income Taxes Paid to Other States or Political Subdivisions ✖ ✔
E-1R City of St. Louis Individual Earnings Tax Refund Request ✖ ✔
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-2ENT Statement of Income Tax Payments for Nonresident Entertainers ✔ ✔
MO-60 Application for Extension of Time to File ✖ ✔
MO-1040 Individual Income Tax Return – Long Form 04/12 04/12
MO-1040A Individual Income Tax Return Single/Married (One Income) 04/12 04/12
MO-1040ES Declaration of Estimated Tax for Individuals ✖ 04/12
MO-1040V Individual Income Tax Payment Voucher ✖ 04/12
MO-2210 Underpayment of Estimated Tax by Individuals 04/12 04/12
MO-8826 Disabled Access Credit 04/12 04/12
MO-A Individual Income Tax Adjustments ✔ ✔
MO-ATC Adoption Tax Credit Claim 04/12 04/12
MO-CFC Champion for Children Tax Credit ✔ ✔
MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions ✔ ✔
MO-CRP Certification of Rent Paid ✔ ✔
MO-DAT Residential Dwelling Access Tax Credit ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-NRI Missouri Income Percentage ✔ ✔
MO-PTC Property Tax Credit Claim ✔ 04/12
MO-PTS Property Tax Credit Schedule 04/12 04/12
MO-RAC Refundable Adoption Credit Claim ✔ ✔
MO-RET Real Estate Tax Receipt 04/12 04/12
MO-SCC Shared Care Tax Credit ✔ ✔
MO-SHC Self-Employed Health Insurance Tax Credit ✔ ✔
MO-SSC Public Safety Officer Surviving Spouse Credit ✔ ✔
MO-WFTC Working Family Tax Credit ✔ ✔
MO-TC Miscellaneous Income Tax Credits ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-109 Wage Earner Return Earnings Tax ✔ ✔
RD-109NR Wage Earner Return Earnings Tax Nonresident Schedule ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-112 Extension – Wage Earner Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔

1041

Form Description e-File Paper-File
MO-60 Application for Extension of Time to File ✖ ✔
MO-1041 Fiduciary Income Tax Return ✔ 04/12
MO-1041V Fiduciary Income Tax Payment Voucher ✖ 04/12
MO-ATC Adoption Tax Credit Claim 04/12 04/12
MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-NRF Nonresident Fiduciary Form ✔ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
MO-TC Miscellaneous Income Tax Credits ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔

1065

Form Description e-File Paper-File
5889 Pass-Through Entity Member Tax Credit ✖ ✔
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-1NR Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-3NR Partnership or S Corporation Withholding Exemption or Revocation Agreement ✖ ✔
MO-60 Application for Extension of Time to File ✖ ✔
MO-1065 Partnership Return of Income 04/12 04/12
MO-ATC Adoption Tax Credit Claim 04/12 04/12
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-MS PTE Pass-Through Entity Allocation and Apportionment of Income and Schedule 04/12 04/12
MO-MSS S Corporation Allocation and Apportionment Schedule 04/12 04/12
MO-NRP Nonresident Partnership Form ✔ ✔
MO-PTE Pass through Entity ✖ 04/12
MO-PTEAP Pass-Through Entity Anticipated Tax Payment Voucher ✖ 04/12
MO-PTEV Pass-Through Entity Tax Payment Voucher ✖ 04/12
MO-RAC Refundable Adoption Credit Claim ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔
Schedule PTE-BD Missouri Business Income Deduction ✖ ✔

1120

Form Description e-File Paper-File
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-22 Authorization and Consent of Subsidiary Corporation to be Included in a Missouri Consolidated Income Tax Return ✔ ✔
MO-851 Affiliations Schedule ✔ ✔
MO-1120 Corporation Income Tax Return 04/12 04/12
MO-1120ES Declaration of Estimated Tax for Corporation Income Tax ✖ 04/12
MO-1120V Corporate Income Tax Payment Voucher 04/12 04/12
MO-2220 Corporation Underpayment of Estimated Tax Schedule 04/12 04/12
MO-5090 Net Operating Loss Addition Modification Sheet ✔ ✔
MO-7004 Application for Extension of Time to File ✖ ✔
MO-8826 Disabled Access Credit 04/12 04/12
MO-ATC Adoption Tax Credit Claim 04/12 04/12
MO-C Missouri Dividends Deduction Schedule ✔ ✔
MO-CFC Champion for Children Tax Credit ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-MS Corporation Allocation and Apportionment of Income Schedule 04/12 04/12
MO-NAI Nonapportionable Income Schedule ✔ ✔
MO-RAC Refundable Adoption Credit Claim ✔ ✔
MO-TC Miscellaneous Income Tax Credits ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔

1120-S

Form Description e-File Paper-File
5889 Pass-Through Entity Member Tax Credit ✖ ✔
E-234 Earnings Tax Return ✖ ✔
E-8 Application for Extension of Time to File Business Earnings Tax Return (Form E-234) ✖ ✔
MO-1NR Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-2NR Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders ✖ ✔
MO-3NR Partnership or S Corporation Withholding Exemption or Revocation Agreement ✖ ✔
MO-1120S S Corporation Income Tax Return ✔ ✔
MO-7004 Application for Extension of Time to File ✖ ✔
MO-ATC Adoption Tax Credit Claim 04/12 04/12
MO-CFC Champion for Children Tax Credit ✔ ✔
MO-FPT Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit ✔ ✔
MO-MS PTE Pass-Through Entity Allocation and Apportionment of Income and Schedule 04/12 04/12
MO-MSS S Corporation Allocation and Apportionment Schedule 04/12 04/12
MO-NRS S Corporation Nonresident Form ✔ ✔
MO-PTE Pass through Entity ✖ 04/12
MO-PTEAP Pass-Through Entity Anticipated Tax Payment Voucher ✖ 04/12
MO-PTEV Pass-Through Entity Tax Payment Voucher ✖ 04/12
MO-RAC Refundable Adoption Credit Claim ✔ ✔
RD-108 Profits Return Earnings Tax ✔ ✔
RD-108B Profits Return – Earning Tax Schedule C, Y, Z ✔ ✔
RD-111 Extension – Profits Return Earnings Tax ✔ ✔
RD-PA Power of Attorney ✔ ✔
Schedule PTE-BD Missouri Business Income Deduction ✖ ✔

Tax Law Changes

  • Code 18, “The Pediatric Cancer Research Trust Fund,” has been removed from the trust fund codes

  • Lines 1, 2, 3, 4, 5, and 10 have been removed from MO-A Part 3 Section A

  • Lines 1, 2, 3, and 7 have been removed from MO-A Part 3 Section C

  • Line 20 has been changed to “Reserved” on Form MO-1040 since the “Bring Jobs Home Deduction” has been removed

  • Line 44, “Missouri Working Family Tax Credit,” is the amount equal to 20% of the amount received under the federal Earned Income Tax Credit.

  • The MO standard deduction amounts now match the federal standard deduction.

New Credits

The following credits are new and are allowed on Form MO-TC, Miscellaneous Income Tax Credits:

  • Entertainment Industry Jobs Tax Credit — Any taxpayer may qualify for a tax credit for rehearsal expenses and tour expenses incurred by the taxpayer if they meet the minimum expenditure dollar amounts. The tax credit is awarded for qualifying expenses equal to 30% of a taxpayer’s base investment in Missouri.

  • Intern and Apprentice Recruitment Tax Credit

  • Refundable Adoption Tax Credit — Removes the cap from the Adoption Tax Credit program and allows the credit to be refundable.