JEFFERSON CITY — Mirroring the federal guidance issued by the Internal Revenue Service, the Missouri Department of Revenue announced today that it will provide special tax filing and payment relief to individuals and corporations in response to the COVID-19 outbreak. The Department is also implementing automatic extensions for expiring driver licenses and motor vehicle registrations to help alleviate public congestion in local license offices. These extensions are effective immediately.
“The health and safety of Missourians is the Department of Revenue’s top priority, and we are working closely with the Governor’s Office to make the best decisions for our customers and team members,” said Director of Revenue Ken Zellers. “In an effort to ease customer concerns and encourage social distancing, the Department is providing Missouri citizens and businesses additional time to pay their income taxes and to renew their driver licenses and motor vehicle registrations.”
Guidance on 90-day extension to file and pay individual and corporate income tax • Filing deadline extended: The deadline to file income tax returns has been extended from April 15, 2020, to July 15, 2020. • Payment relief for individuals and corporations: Income tax payment deadlines for individual and corporate income returns with a due date of April 15, 2020, are extended until July 15, 2020. This payment relief applies to all individual income tax returns, income tax returns filed by C Corporations, and income tax returns filed by trusts or
estates. The Department of Revenue will automatically provide this relief, so filers do not need to take any additional steps to qualify. • This relief for individuals and corporations will also include estimated tax payments for tax year 2020 that are due on April 15, 2020. • Penalties and interest will begin to accrue on any remaining unpaid balances as of July 16, 2020. Individuals and corporations that file their return or request an extension of time to file by July 15, 2020, will automatically avoid interest and penalties on the tax paid by July 15.
Guidance on 60-day extension of expiring driver licenses, nondriver licenses and instruction permits • Valid Missouri driver licenses (Class A, B, C, E, F and M), nondriver licenses and noncommercial instruction permits with original expiration dates of March 1, 2020, through April 30, 2020, have been granted an automatic 60-day extension; these licenses and permits will be considered to have a valid status for driving and local document acceptance purposes. For example, a driver license with an original expiration date of March 1, 2020, will be considered valid until April 30, 2020. Similarly, a driver license with an original expiration date of April 30, 2020, will be considered valid until June 29, 2020. • Personal driving records on file with the Department of Revenue may not reflect extended expiration dates. • The extension does not apply to document holders whose lawful status end date is the same as the expiration date on their driver license, nondriver license or instruction permit. • The approved extension does not waive the mandatory retesting requirement for persons who have allowed their license to expire for more than 184 days pursuant to Section 302.173 RSMo. • Individuals who were provided notice to complete additional testing as part of a medical review program requirement may be granted an additional 60 days to comply with such requirements.
Guidance on two-month extension of expiring motor vehicle registrations • Vehicle owners with registrations (license plates) expiring in the months of March and April have been granted an automatic two-month extension and will be able to continue operating their vehicles on Missouri roadways without penalty until they can apply for renewal. Vehicle owners with license plates expiring in March 2020 will have until May 31, 2020, to renew their license plates without paying a late penalty at a license office. Similarly, vehicle owners with license plates expiring in April 2020 will have until June 30, 2020, to renew without paying a late penalty. • The time frame in which a vehicle safety and emission inspection is valid for the March and April license plate expirations will also be extended an additional 60 days. • For waiver of late registration penalty and extension of the safety and emission inspection time frame, vehicle owners must visit a license office.
• Applicants for title will not be assessed a late title penalty when visiting a license office, effective immediately. This waiver will continue through April 30, 2020.
Federal guidance for commercial drivers Effective immediately and until, April 12, 2020, or sooner if the national emergency is terminated, the Federal Motor Carrier Safety Administration (FMCSA) has waived certain conditions of 49 CFR 390 – 49 CFR 399 that concern transportation and licensing for commercial drivers if they are engaged in the transportation of goods and supplies related to relief for the COVID-19 National Emergency. These exceptions do not apply to (1) Controlled Substances and Drug and alcohol testing; (2) commercial driver licensing requirements; (3) insurance requirements, (4) hazardous materials regulations; (5) size and weight requirements; and (6) other requirements not specified in 49 CFR §390.23. For additional information please refer FMCSA Emergency Declaration.
“During this challenging time, the Department will continue to adapt our services as necessary to best meet the needs of Missouri citizens and businesses,” said Zellers. “We encourage customers to use the Department’s online resources and services as much as possible. Additionally, anyone planning to visit a license office should first check the Department’s website or call the office to confirm their hours of operations.”
Department of Revenue online services and resources • Get up-to-date information on license office closures and hours of operation by visiting: dor.mo.gov/offloc/. • Determine what is required to renew a registration by visiting: mydmv.mo.gov/renewalrequirements. • Vehicle owners with a license plate renewal notice that indicates a PIN (personal identification number) can renew online at: dor.mo.gov/motorv/plates/renew.php. • Electronic tax filing and payment options are available. • The Tax Return Status Tracker allows customers to enroll in automatic text and email alerts that are sent each time the status of their return is updated. • Get answers 24 hours a day, seven days a week, with the help of DORA, the Department’s virtual assistant chatbot, which is programmed to respond to common taxation, motor vehicle and driver licensing questions.