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Missouri Credit Union Tax Return
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Extracted from PDF file 2025-missouri-form-int-4.pdf, last modified October 2025Credit Union Tax Return
r Amended Return - Select if filing an amended return. Form INT-4 r Federal Extension - Select this box if you have an approved 2025 Credit Union Tax Return federal extension. Reset Form Print Form 2026 taxable year based on the 2025 calendar year income period Name Due date April 15, 2026 Federal Employer Identification Number (FEIN) | | | | | | | | Address City State ZIP Code Note: A copy of the NASCUS or NCUA call report must be attached 1 00 2. Recoveries of bad debts from call report................................................................................. 2 00 3. Missouri Credit Union tax expensed on call report.................................................................. 3 00 4. Missouri taxes claimed as credits on this return from Schedule A........................................... 4 00 5. Other additions (attach detailed schedule).............................................................................. 5 00 6. Total of Lines 1 through 5........................................................................................................ 6 00 7. Total operating expenses from NASCUS or NCUA Call Report as of December 31, 2025..... 7 00 8. Dividends and interest paid on general shares from call report............................................... 8 00 9. Loans charged off as bad debts from call report..................................................................... 9 00 10. Other deductions (complete detailed schedule on page 2)..................................................... 10 00 11. Total of Lines 7 through 10...................................................................................................... 11 00 12. Port Cargo Expansion deduction............................................................................................. 12 00 13. International Trade Facility deduction...................................................................................... 13 00 14. Qualified Trade Activities deduction (limit is 50% of Line 6).................................................. 14 00 15. Taxable income (Line 6 less Lines 11, 12, 13, and 14)........................................................... 15 00 16. Tax — Line 15 multiplied by 4.48% or amount from apportionment schedule, Line 8.................... 16 00 17. Less credits from Line 4 above................................................................................................ 17 00 18. Tax due (Line 16 less Line 17)................................................................................................. 18 00 19A. Less tentative payment or amount previously paid................................................................ 19A 00 Part 3 - Computation of Tax Part 2 - Deductions Part 1 - Additions 1. Total gross income from NASCUS or NCUA Call Report as of December 31, 2025............... 19B. Miscellaneous credits (complete Tax Credit Schedule, page 2. Attach approved authorizations) ....................................................................................................................... 19B 00 20. Overpayment of previous year’s tax......................................................................................... 20 00 21. Amended return only - Amount paid on original return............................................................ 21 00 22. Amended return only - Overpayment, if any, shown on original return.................................... 22 00 23. Amended return only - (Line 21 less Line 22).......................................................................... 23 00 24. Balance due or overpaid (Line 18 less Lines 19A, 19B, 20, and 23) ...................................... 24 00 25. Interest for delinquent payment after April 15, 2026 (see instructions).................................... 25 00 26. Total amount due or overpayment. (Line 24 plus Line 25)....................................................... 26 00 26A. If overpayment, enter the amount to refund............................................................................... 26A 00 26B. If overpayment, enter the amount to be applied to the next filing period.................................... 26B 00 Schedule ScheduleAA Taxes TaxesClaimed ClaimedAs AsCredits Credits Amount Description (Do not list real estate taxes or tangible personal property tax on leased property) 00 00 00 00 00 00 Total (Enter on Lines 4 and 17, Page 1) Line 10 Detailed Schedule 00 00 00 00 00 00 Total (Enter on Line 10, Page 1) Benefit Number Credit Name Amount Claimed Tax Credit Schedule 00 00 00 00 00 00 00 Total (Enter on Line 19B, Page 1) Authorization and Signature I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any member of his or her firm, or if internally prepared, any member of the internal staff............................................... r Yes r No Under penalties of perjury, I declare that the above information and any attached schedules and statements are true, complete, and correct. Declaration of preparer (other than taxpayer) is based on all information of which he or she has any knowledge. Signature Printed Name of Officer of Officer Telephone Date Signed Number (MM/DD/YY) Preparer’s Signature Preparer’s FEIN, (Including Internal Preparer) SSN, or PTIN Telephone Date Signed Number (MM/DD/YY) Email Address Make check or money order payable to “Missouri Department of Revenue”. Mail completed form and attachments to the address below. If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented again electronically. Mail to: Phone: Fax: TTY: Taxation Division P.O. Box 898 Jefferson City, MO 65105-0898 E-mail: [email protected] Form INT-4 (Revised 12-2025) Visit https://dor.mo.gov/taxation/business/tax-types/finance/ for additional information. Ever served on active duty in the United States Armed Forces? (573) 751-2326 (573) 522-1720 (800) 735-2966 If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. Reset Form Print Form Form 2331 Financial Institution Tax Schedule B Credit Unions Savings & Loans Building & Loans Banks This form must be completed and submitted with the Bank Franchise Tax Return (Form INT-2), Savings & Loan Association - Building & Loan Association Tax Return (Form INT-3), or Credit Union Tax Return (Form INT-4). The information for this form is available from your real or personal property tax receipts. Complete one section for each office location, home, agency, etc., in Missouri. Indicate the complete physical address of each office and the percentage of each office compared to the total income of the company in Missouri, extend percentages four digits to the right of the decimal. The total must equal 100%. For each address include the county in which the address is located. Post Office Boxes are not physical locations and will not be accepted. If there are more than 30 locations, please email a list of the locations in a spread sheet, along with a copy of this return, to the Department at the e-mail shown at the bottom of the return. $ Year End Combined Total Amount Of All Accounts Or Deposits At Missouri Locations Year End Combined Total Amount Of All Savings Accounts, Deposits, Or Repurchase Agreements At Missouri Locations $ Attach additional pages if necessary. Physical Street Address Year End Total Of Deposits $ City County State ZIP Code Name Or Number Subdivisions . Percentage Of Total Amt. % County City Road District School District Library District Political Subdivisions Taxing the Reporting Financial Institutions Water District Sewer District Fire District Township Or Other Tax Dist. Physical Street Address Year End Total Of Deposits $ City County State ZIP Code Subdivisions Name Or Number . Percentage Of Total Amount % County City Road District School District Library District Water District Sewer District Fire District Township Or Other Tax Dist. Mail to: Phone: Fax: TTY: Taxation Division P.O. Box 898 Jefferson City, MO 65105-0898 (573) 751-2326 (573) 522-1720 (800) 735-2966 E-mail: [email protected] Form 2331 (Revised 12-2025) Visit dor.mo.gov/taxation/business/tax-types/finance/ for additional information. Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. General Instructions - 2025 Credit Union Tax Return Section 148.610 – 148.710, RSMo This information is for guidance only and does not state the complete law. The Credit Untion Tax Return (Form INT-4) must be completed and filed by April 15, 2026. The tax is based upon the taxpayer’s net income for the 2025 calendar year income period. An extension of time for filing this return may be granted by the Director of Revenue. When an extension is granted, the taxpayer is required o pay, as part of any tax due, interest thereon at the rate determined by Section 32.065, RSMo from the day when such return should have been filed, if no such extension had been granted. Visit dor.mo.gov/taxation/statutory-interest-rates.html to obtain the annual interest rate. Pursuant to Regulation 12 CSR 10‑10.070, an extension of time may not exceed 180 days past the original due date of April 15. Review the state law prior to the completion of this tax return, since there are some restrictions in the accounting for various transactions. A copy of your NASCUS or NCUA Call Report must be attached to the Missouri Credit Union Tax Return. If any credit union operates more than one office or branch in Missouri, the credit union shall file one return. The credit union shall complete Financial Institution Tax Schedule B (Form 2331) listing the complete physical address, including the street address, city, state, zip code and county in which the address is located of each office location, home or branch and showing the total dollar amount of savings accounts, deposits, and repurchase agreements of each office or branch and the total for the credit union. Post Office Boxes are not physical addresses and will not be accepted. If any credit union has an office or offices outside Missouri, the total of the dollar amount of deposits and accounts at an office or offices outside Missouri shall be excluded in determining the total deposits and accounts of the taxpayer. Form 2331 must be completed and submitted with the Credit Union Tax Return. All credit unions must complete this tax return reflecting their total business activities from all sources. Credit unions conducting business in multiple states should refer to the instructions for Line 16. Instructions (Part III continued on next page) Amended Return: Select the box at the top of the form if filing an amended return. Federal Extension: Select the box at the top of the form indicating you have an approved federal extension. Attach a copy of the extension with this return. Part I Line 1 Enter the gross income amount that appears on the NASCUS or NCUA Call Report. Line 2 Enter the amount of recoveries of previously expensed bad debts. Line 3 Enter the amount of Missouri Credit Union Tax (imposed by Chapter 148, RSMo) deducted as an expense on your NASCUS or NCUA Call Report. Please advise under what expense item this amount appears. If this amount is different than the amount paid in the previous year, please explain the difference. Line 4 Enter the total of the Missouri taxes claimed as credits on Schedule A of this return. These taxes include all taxes paid directly to the State of Missouri or any political subdivision thereof, except taxes on tangible personal property owned by the taxpayer and held for lease or rental to others, contributions paid pursuant to the unemployment compensation law of Missouri, real estate taxes, social security taxes, sales and use taxes imposed by this law. Line 5 Enter the deductions claimed on the Missouri credit union report which are not allowable on this return and income not included on the NASCUS or NCUA Call Report which is required to be included on this return. Attach a detailed schedule. Line 6 Add Lines 1 through 5 and enter the total here. Part II Line 7 Enter the total expenses that appear on the NASCUS or NCUA Call Report. Line 8 Enter the amount of dividends and interest paid on shares deducted on the NASCUS or NCUA Call Report. Line 9 Enter the amount of actual bad debt charge offs. Line 10 Enter the total amount, if any, of other deductions authorized by law which were not included on the NASCUS or NCUA Call Report. Complete detailed schedule on page 2. Line 11 Add Lines 7 through 10 and enter the total. Line 12 Enter the amount of the Port Cargo Expansion deduction approved by the Missouri Department of Economic Development. Attach a copy of the certificate authorizing the deduction. Line 13 Enter the amount of the International Trade Facility deduction approved by the Missouri Department of Economic Development. Attach a copy of the certificate authorizing the deduction. Line 14 Enter the amount of the Qualified Trade Activities deduction approved by the Missouri Department of Economic Development. Attach a copy of the certificate authorizing the deduction. The amount of the deduction cannot exceed fifty percent (50%) of the amount on Line 6. Line 15 Subtract Lines 11, 12, 13, and 14 from Line 6. This is the total taxable income. Form INT-4 (Revised 12-2025) Instructions (continued) Part III Line 16 Multiply the taxable income amount on Line 15 by 4.48 percent (4.48%) and enter result. If Line 6 includes income from business activity both within and without Missouri from offices or branches located in such states, the tax may be eligible to be apportioned on the Financial Institution Apportionment Schedule C (Form 2330), which must be attached to the Form INT-4. Line 17 Enter the amount of credits from Line 4. Line 18 Subtract Line 17 from Line 16 and enter the amount. If the amount on Line 17 exceeds the amount on Line 16, enter “none” Line 19A Enter the amount of tentative payment or a amount previously paid. Line 22 Amended Return Only Enter the overpayment claimed or adjusted on your originally filed return. If not filing an amended return, go to Line 24. Line 23 Subtract Line 22 from Line 21. If this is not an amended return, enter zero. Line 24 Subtract Lines 19A, 19B, 20 and 23 from Line 18. Line 25 Any tax due on this return not paid by April 15, 2026 is delinquent and interest will be charged on such amount at the annual interest rate. The annual interest rate is available on the Department’s website at http://dor.mo.gov/intrates.php. Enter the applicable interest on this line. Line 19B Enter the total amount of tax credits claimed on the Tax Credit Schedule on page 2 of Form INT-4. Attach a copy of the approved authorizations for each credit. Line 26 Enter the total of Lines 24 and 25. If a balance due, submit this amount. Make check payable to “Missouri Department of Revenue”. If an overpayment, indicate the amount to be refunded on Line 26A or the amount to be applied to the next filing period on Line 26B. If additional lines are needed attach a schedule listing the amounts for each tax credit and a copy of the approved authorizations to the return. See Section 148.064.1, RSMo, for ordering of tax credits. Tax credits can only be used once. Line 26A Enter the amount of overpayment from Line 26 to be refunded. Line 26B Enter the amount of overpayment from Line 26 to be applied to the next filing period. Line 20 Enter overpayment from previous year’s tax. Available Tax Credits Line 21 Amended Return Only Enter payment(s) applied to your originally filed return, including payments applied to penalties and interest. If not filing an amended return, go to line 24. Affordable Housing Assistance Agricultural Products Utilization Bond Enhancement Brownfield “Jobs and Investment” Business Use Incentives for Large-scale Development (BUILD) Capitol Complex - Artifact Donation Capitol Complex - Monetary Donation Development Development Reserve Developmental Disability Care Provider Export Finance Family Development Account Family Farms Act Historic Preservation Infrastructure Development Innovation Campus Intern and Apprentice Recruitment Maternity Home Missouri Low Income Housing Missouri Quality Jobs Missouri Works Neighborhood Assistance New Enhanced Enterprise Zone New Generation Cooperative Pregnancy Resource Rebuilding Communities Rebuilding Communities and Neighborhood Preservation Act Remediation Research Expenses Residential Treatment Agency Shelter for Victims of Domestic Violence Small Business Incubator Special Needs Adoption Sporting Event Youth Opportunities Form INT-4 (Revised 12-2025)
Form INT-4 - 2025 Credit Union Tax Return
More about the Missouri Form INT-4 Corporate Income Tax Tax Credit TY 2025
We last updated the Credit Union Tax Return in January 2026, so this is the latest version of Form INT-4, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form INT-4 directly from TaxFormFinder. You can print other Missouri tax forms here.
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TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form MO-1120-INS | Information to Complete MO-1120 |
| Form INT-2-1 | Bank Franchise Tax Schedule BF |
| Form MO-FT | Corporation Franchise Tax Schedule (must be filed with the 2013 MO-1120 or MO-1120S) |
| Form MO-NFT | No Franchise Tax Due |
| Form MO-1120ES | Estimated Tax Declaration for Corporations |
View all 62 Missouri Income Tax Forms
Form Sources:
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form INT-4 from the Department of Revenue in January 2026.
Form INT-4 is a Missouri Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Missouri Form INT-4
We have a total of fifteen past-year versions of Form INT-4 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form INT-4
Form INT-4 - 2025 Credit Union Tax Return
2024 Form INT-4
Form INT-4 - 2023 Credit Union Tax Return
2023 Form INT-4
Form INT-4 - 2023 Credit Union Tax Return
2022 Form INT-4
Form INT-4 - 2022 Credit Union Tax Return
2021 Form INT-4
Form INT-4 - 2021 Credit Union Tax Return
2020 Form INT-4
Form INT-4 - 2020 Credit Union Tax Return
2019 Form INT-4
Form INT-4 - 2019 Credit Union Tax Return Package
2018 Form INT-4
Form INT-4 - 2018 Credit Union Tax Return Package
2017 Form INT-4
Form INT-4 20147 Credit Union Tax Return
2016 Form INT-4
Form INT-4 2016 Credit Union Tax Return
2015 Form INT-4
2015 Credit Union Tax Return and Instructions (Form INT-4)
2014 Form INT-4
2014 Credit Union Tax Return and Instructions (Form INT-4)
2013 Form INT-4
2013 Credit Union Tax Return Form INT-4
2012 Form INT-4
INT-4 Credit Union Tax Return
2011 Form INT-4
INT-4 Credit Union Tax Return
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