Filing Corporation Tax Returns

PURPOSE: This rule sets certain instructions relating to the time and place for filing corporate tax returns and the requirement of submitting copies of federal consolidated income tax returns are assigned a rule number in order to comply with the uniform procedures adopted by the secretary of state under section 536.023, RSMo. No changes in the substantive effect of the instructions have been made. (1) Place for Filing Returns and Payment of Taxes. The place for filing the Missouri corporation income tax return and the payment of Missouri corporation income taxes, however transmitted (e.g., by mail), shall be the Missouri Department of Revenue’s office at 301 West High Street, Jefferson City, MO 65101-1517. (2) Consolidated Federal Income Tax Returns Required—When. A corporation which participates in the filing of a consolidated federal income tax return, but not a Missouri consolidated income tax return, shall attach to its separate Missouri Corporation Income Tax Return Form MO-1120, U.S. Corporation Income Tax Return Form 1120 for the corresponding tax year, one (1) complete copy of the actual consolidated federal income tax return filed with the Internal Revenue Service for the corresponding tax year, if any, together with all pertinent schedules so filed, if any. A subsidiary member filing a separate Missouri return may satisfy this requirement by instead attaching to its Missouri return the first five (5) pages of the consolidated federal income tax return filed with the Internal Revenue Service for the corresponding tax year, if any, as well as an income statement or a summary of profit companies within the affiliated group for the tax year. AUTHORITY: sections 143.511, 143.571, and 143.961, RSMo 2016.* This rule was contained in the general instructions of the corporation income tax booklet filed Feb. 10, 1975, effective Feb. 20, 1975. Emergency amendment filed Jan. 20, 1995, effective Jan. 30, 1995, expired May 29, 1995. Amended: Filed Jan. 20, 1995, effective July 30, 1995. Amended: Filed Nov. 9, 2023, effective May 30, 2024. *Original authority: 143.511, RSMo 1972, amended 1994; 143.571, RSMo 1972; and 143.961, RSMo 1972.