Free Missouri 4757 PDF Template Modify Form Online

Free Missouri 4757 PDF Template

The Missouri 4757 form, officially known as the Distributor’s Monthly Tax Report, is a document that distributors must complete to report and pay taxes on various fuel types. This form is essential for ensuring compliance with Missouri's tax regulations regarding fuel distribution. To get started on your filing, click the button below.

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How to Use Missouri 4757

Filling out the Missouri 4757 form is an essential task for distributors, ensuring compliance with state tax regulations. After completing the form, you will need to submit it along with any required payments to the Missouri Department of Revenue. This process involves careful attention to detail, so it's important to follow the steps closely.

  1. Begin by entering your company name, street address, city, state, ZIP code, and telephone number at the top of the form.
  2. Check the appropriate box if this is an amended or additional report.
  3. Fill in your license number and federal ID number.
  4. Provide your Missouri tax ID number.
  5. Complete the sections under gallons subject to tax for each fuel type listed in Columns A through G. Round all gallon figures to whole gallons.
  6. Calculate the total gallons subject to tax by adding the amounts from Lines 1, 2, 3, and 4.
  7. List the gallons of fuel exported with Missouri tax paid.
  8. Calculate the allowance based on the appropriate percentage and subtract it from the gallons exported to find the net gallons subject to tax.
  9. Calculate the tax due for each fuel type by multiplying the net gallons subject to tax by the appropriate tax rates.
  10. If applicable, enter any credit authorization amounts and subtract these from your total tax due.
  11. Complete the inspection fee section by calculating the gallons subject to inspection fees and the total inspection fee due.
  12. Fill out the transport load fee section, calculating the total gallons subject to this fee and the total amount due.
  13. Combine all taxes, fees, penalties, and interest to determine the total amount due.
  14. Sign and date the form, providing your title as well.
  15. Mail the completed report and payment to the Missouri Department of Revenue at the specified address.

Common PDF Templates

Document Features

Fact Name Detail
Form Purpose The Missouri 4757 form is used to report monthly taxes on motor fuel, including gasoline, diesel, and aviation fuel.
Filing Frequency Distributors must file this report monthly, regardless of activity, by the last day of each month.
Governing Law This form is governed by Missouri Revised Statutes, Chapter 142, which outlines fuel taxation regulations.
Tax Rates The tax rates vary by fuel type, with most fuels taxed at $0.17 per gallon and aviation gasoline taxed at $0.09 per gallon.
Inspection Fees An inspection fee of $0.025 per 50 gallons applies to certain fuel types, calculated based on gallons subject to inspection.
Transport Load Fee A transport load fee is assessed at $20 per 8,000 gallons, with specific exemptions for certain sales.
Amended Reports If inaccuracies are discovered, an amended report must be filed to correct the original submission.
Penalties for Late Filing Failure to file on time incurs a penalty of 5% per month, capped at 25% of the total tax due.
Electronic Payment Payments can be made electronically, with an option to pay by credit card or through electronic check processing.

Key takeaways

Filling out the Missouri 4757 form requires attention to detail and adherence to specific guidelines. Here are key takeaways to keep in mind:

  • Complete All Sections: Ensure every section of the form is filled out accurately, including company name, address, and license number.
  • Amended Reports: If you need to correct previous submissions, check the amended box and provide only the changed information.
  • Tax Calculation: Calculate taxes based on the appropriate rates for each fuel type. Round amounts to whole dollars.
  • Submission Deadline: Reports are due on the last day of each month for the previous month’s activity. If this day falls on a weekend or holiday, submit the report the next business day.
  • Inspection Fees: Include inspection fees based on the total gallons subject to inspection. Round these fees to whole dollars as well.
  • Transport Load Fee: Calculate the transport load fee based on the gallons subject to this fee. Again, round to whole dollars.
  • Credit Authorization: If applicable, attach a copy of any credit authorization letters for tax or inspection fee credits.
  • Signature Required: Always sign the report. Indicate your title and the date of submission to validate the document.
  • Separate Accounts: Remember that motor fuel tax, aviation gasoline tax, inspection fees, transport load fees, and pool bonds are separate accounts. Do not mix credits between them.
  • Contact Information: If you have questions while completing the form, reach out to the Missouri Department of Revenue for assistance.

Following these guidelines will help ensure your submission is accurate and timely, minimizing the risk of penalties or delays.