×
tax forms found in
Tax Form Code
Tax Form Name

Missouri Free Printable Form MO-MSS - 2020 S-Corporation Allocation and Apportionment Schedule for 2021 Missouri S Corporation Allocation and Apportionment Form and Instructions

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2020-missouri-form-mo-mss.pdf, and you can print it directly from your computer.

S Corporation Allocation and Apportionment Form and Instructions
Form MO-MSS - 2020 S-Corporation Allocation and Apportionment Schedule

Reset Form Form Department Use Only (MM/DD/YY) 2020 S-Corporation Allocation and Apportionment Schedule MO-MSS Taxable Year Print Form Attachment Sequence No. 1120S-02 Beginning Ending (MM/DD/YY) (MM/DD/YY) Missouri Tax Do not complete this form if all income is from Missouri sources. I.D. Number Federal Employer Charter I.D. Number Number Corporation Name Select only one of the boxes below and enter the percentage calculated on Form MO‑NRS, Parts 1 and 2, Column (c). Apportionment Election Two A - Receipts Factor Apportionment - Section 143.455.2, RSMo - (Complete Part 1) Special Methods - Attach Detailed Explanation Three - Transportation Four - Railroad Five - Interstate Bridge Six - Telephone and Telegraph Note: Complete mileage information below for Method Three - Six and enter the percentage on Form MO-NRS, Parts 1 and 2, Column (c). Missouri Miles Total Miles ÷ Percent . = % Seven - Other Approved Method - Letter of Approval from the Director of Revenue or citation to Missouri rule authorizing industry-specific Part 1 - Receipts Factor Apportionment method must be included (see instructions). Method Two A Receipts Factor Apportionment 1. Amount of receipts in Missouri . . . . . . . . . . . . . . . . . . . . 00 2. Amount of total receipts . . . . . . . . . . . . . . . . . . . . . . . . 00 3. Receipts Factor - Divide Line 1 by Line 2. Enter on Form MO-NRS Parts 1 and 2, Column (c) . % *20105010001* 20105010001 Part 1 - Receipts Factor Apportionment Contiued Directly allocable nonapportionable income. Do not allocate expenses that have been excluded from federal taxable income. All income is presumed to be apportionable income unless you can clearly show the income to be nonapportionable income. If you have nonapportionable income pertaining to distributive share items not listed below, attach a table similar to the one below for the distributive share item. Allocation of Nonapportionable Income Gross Income (1) Everywhere (2) Missouri Related Expenses (3) Everywhere (4) Missouri 4. Interest income.................................... 00 00 00 00 5. Royalties.............................................. 00 00 00 00 6. Net Rental Real Estate Income (Loss) 00 00 00 00 7. Net Short-Term Capital Gain (Loss)..... 00 00 00 00 8. Ordinary Dividends ............................ 00 00 00 00 9. Other income..................................... 00 00 00 00 Allocation and Apportionment of Share Items 10. Total each column............................ 00 00 00 00 The following steps must be followed for each distributive share item that is being allocated as nonapportionable income. Attach an explanation and computations detailing the nature of the nonapportionable income. Example: Assume $15,000 in net rental real estate income (loss) of which $12,000 is apportionable income and $3,000 is nonapportionable of which $1,000 is directly allocated to Missouri income. Assume an apportionment factor of 33.333% (from Part 1, Line 3): Step 1 $15,000 2 – 3,000 $12,000 Allocated as nonapportionable income Apportionable income X 33.333% = $4,000 3 $12,000 4 $1,000 5 + $4,000 $5,000 6 Net rental real estate income (loss) Nonapportionable income allocated to Missouri From Step 3 Enter on Form MO-NRS, Part 1, Line 2, Column (b). $5,000/15,000 = 33.333% This percentage is entered on Form MO-NRS, Part 1, Line 2, Column (c). *20105020001* 20105020001 Form MO-MSS (Revised 02-2021) Attach to Form MO-1120S and mail to the Missouri Department of Revenue. Refund or No Amount Due: P.O. Box 336 Jefferson City, MO 65105-0336
Extracted from PDF file 2020-missouri-form-mo-mss.pdf, last modified January 2021

More about the Missouri Form MO-MSS Corporate Income Tax TY 2020

We last updated the S Corporation Allocation and Apportionment Form and Instructions in May 2021, so this is the latest version of Form MO-MSS, fully updated for tax year 2020. You can download or print current or past-year PDFs of Form MO-MSS directly from TaxFormFinder. You can print other Missouri tax forms here.

Other Missouri Corporate Income Tax Forms:

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 Corporation Income Tax/Franchise Tax Return and Form MO-FT
Form MO-1120S S Corporation Income Tax Return
Form MO-1041V Fiduciary Income Tax Payment Voucher
Form MO-NRP Nonresident Partnership Form
Form MO-2NR Statement of Income Tax Payments for Nonresident Partners or S Corporation Shareholders

Download all MO tax forms 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 MO-MSS from the Department of Revenue in May 2021.

Show Sources >

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 MO-MSS

We have a total of ten past-year versions of Form MO-MSS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2020 Form MO-MSS

Form MO-MSS - 2020 S-Corporation Allocation and Apportionment Schedule

2019 Form MO-MSS

Form MO-MSS - S Corporation Allocation and Apportionment Schedule

2018 Form MO-MSS

Form MO-MSS - S Corporation Allocation and Apportionment Schedule

2017 Form MO-MSS

Form MO-MSS - S Corporation Allocation and Apportionment Schedule

2016 Form MO-MSS

Form MO-MSS - S Corporation Allocation and Apportionment Schedule

2015 Form MO-MSS

Form MO-MSS - S Corporation Allocation and Apportionment Schedule

S Corporation Allocation and Apportionment Form and Instructions 2014 Form MO-MSS

MO-MSS S Corporation Allocation and Apportionment Schedule

S Corporation Allocation and Apportionment Form and Instructions 2013 Form MO-MSS

MO-MSS S Corporation Allocation and Apportionment Schedule

2012 Form MO-MSS

MO-MSS S Corporation Allocation and Apportionment Schedule

2011 Form MO-MSS

MO-MSS S Corporation Allocation and Apportionment Schedule


TaxFormFinder Disclaimer:

While we do our best to keep our list of Missouri Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/missouri/form-mo-mss