If you received a refund from federal, most generally you would receive a refund from Missouri. If you was to receive a refund from Missouri for 2005, when you file this return, they will deduct the penalty from what your refund should've been.
Your welcome. Would you mend me asking to be clear, did you owe for 2005 taxes? Because if you did you could just pay the amount with the return and they(Missouri) will bill you for the penalty and interest due. It would be alot less confusing for you.
This form won't be in taxact. It's a generated form the lovely State of Missouri. Print out last year's return, sign and date, send in with this notice. They will send you a bill to pay the penalty & interest. Just make sure you file the return within 30 days.