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

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

Reset Form Form Department Use Only (MM/DD/YY) 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 Missouri Statutes provide eight methods of determining Missouri taxable income from Missouri sources. Select only one of the eight boxes and enter the method and the percentage calculated on Form MO‑NRS, Parts 1 and 2, Column (c). Apportionment Election One - Multistate Allocation and Three Factor Apportionment - Multistate Tax Compact - Section 32.200, RSMo - (Complete Parts 3 and 1) Two - Business Transaction Single Factor Apportionment - Section 143.451.2(2), RSMo - (Complete Parts 3 and 2) Two A - Optional Single Sales Factor Apportionment - Section 143.451.2(3), RSMo - (Complete Parts 3 and 2) Special Methods - Attach Detailed Explanation Three - Transportation - Section 143.451.3, RSMo Four - Railroad - Section 143.451.4, RSMo Five - Interstate Bridge - Section 143.451.5, RSMo Six - Telephone and Telegraph - Section 143.451.6, RSMo 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 ÷ . = % Part 1 - Three Factor Apportionment Method Schedule Seven - Other Approved Method - Section 143.461.2, RSMo. Letter of Approval from the Director of Revenue must be attached. 1. Average yearly value of real and tangible personal property used in the business, whether owned or rented. Owned property: (at original cost, see instructions) (Exclude property not connected with the business and value of construction in progress.) Total Missouri (a) Percent within Missouri (a) ÷ (b) Total Everywhere (b) Land........................................................... . 00 . 00 Depreciable assets.................................... . 00 . 00 Inventory and supplies............................... . 00 . 00 Other (attach schedule)............................. . 00 . 00 Net rent, times eight................................... . 00 . 00 Round all percentages on this form to three digits to the right of the decimal. otal Property Values...................................... T 2. Wages, salaries, commissions, and other compensation of employees related to business income Total Wages and Salaries............................... . 00 . 00 1 . % . 00 . 00 2 . % . 00 3. Sales (gross receipts, less returns and allowances): a) Sales delivered or shipped to Missouri purchasers: 1) Shipped from outside Missouri . . . . *14105010001* 14105010001 Part 1 Continued 2) S hipped from within Missouri . . . . . . b) Sales from Missouri to: 1) t he United States Government . . . . 2) purchasers in a state where the taxpayer would not be taxable (e.g., under Public Law 86-272) . . . c) Other gross receipts (rents, royalties, interest, etc.) . . . . . . . . . . . . . . . . . . . . . 00 . 00 . 00 . 00 *14105020001* 14105020001 . 00 . 00 3 Total Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Apportionment Factor - add percentages on Lines 1, 2, and 3, and divide by factors present (see instructions). Enter on Form MO-NRS, Parts 1 and 2, Column (c)................................................... 4 . % . % Part 2 - Single Factor Apportionment • Enter on Line 1 the amount of sales which are transacted wholly in Missouri. Enter on Line 1a the amount of sales in Missouri. • Enter on Line 2 the amount of sales which are transacted partly within Missouri and partly without Missouri. • Enter on Line 3 the amount of sales which are transacted wholly without Missouri. • In determining income from Missouri sources in cases where sales do not express the volume of business, enter on Line 1 the amount of business transacted wholly in Missouri and enter on Line 2 the amount of business transacted partly in Missouri and partly outside Missouri. • Enter on Line 4a the amount of total sales. • Attach an explanation reconciling Line 4 or Line 4a with specific data on Federal Form 1120S. Method Two Business Transaction Single Factor Apportionment Method Two A Optional Single Sales Factor Apportionment 1. Amount of sales wholly in Missouri . . . . 2. Amount of sales partly within and partly without Missouri . . . . . . . . . . . . . 3. Amount of sales wholly without Missouri . . . . . . . . . . . . . . . . . . . . . . . . 4. Total amount - all sources Add Lines 1, 2, and 3 . . . . . . . . . . . . . . 5. 6. 7. One-half of Line 2 . . . . . . . . . . . . . . . . Total amount Missouri Add Lines 1 and 5 . . . . . . . . . . . . . . . . Missouri single factor apportionment fraction (Divide Line 6 by Line 4) Enter on Form MO-NRS, Parts 1 and 2, Column (c) . . . . . . . . . . . . . . . . . . 00 . 00 . 00 . 00 . 00 . 00 1a Amount of sales wholly in Missouri . . . . . . . . . . . . . . . . . . . . . . . 00 4a. Amount of total sales . . . . . . . . . . . . . 00 7a. Missouri optional single sales factor apportionment fraction (Divide Line 1A by Line 4A), Enter on Form MO% NRS Parts 1 and 2, Column (c) . . . . . % Part 3 - Nonbusiness Income Allocation Directly allocable nonbusiness income. Do not allocate expenses that have been excluded from federal taxable income. All income is presumed to be business income unless you can clearly show the income to be nonbusiness income. Allocation of Nonbusiness Income Gross Income (1) Everywhere (2) Missouri Directly Related Expenses (3) Everywhere (4) Missouri Indirectly Related Expenses (5) Everywhere (6) Missouri 1. Interest income........ 00 00 00 00 00 00 2. Royalties.................. 00 00 00 00 00 00 3. Rents....................... 00 00 00 00 00 00 4. Net capital gains...... 00 00 00 00 00 00 5. Dividends................. 00 00 00 00 00 00 6. Total each column... 00 00 00 00 00 00 Form MO-MSS (Revised 12-2019) Attach to Form MO-1120S and mail to the Missouri Department of Revenue. Balance Due: P.O. Box 3365 Jefferson City, MO 65105-3365 Refund or No Amount Due: P.O. Box 700 Jefferson City, MO 65105-0700 Allocation and Apportionment of Share Items Apportionment of Partnership Interest The following steps must be followed for each distributive share item that is being allocated as nonbusiness income. Attach an explanation and computations detailing the nature of the nonbusiness or Missouri source income. Example: Assume $15,000 in total rents of which $12,000 is business income and $3,000 is nonbusiness of which $1,000 is directly allocated to Missouri income. Assume an apportionment factor of 33.333% (from Part 1, Line 4 or Part 2, Line 7 or Line 7a): Step 1 $15,000 2 – 3,000 $12,000 Total rents Allocated to Missouri as nonbusiness or Missouri source income Business income X 33.333% = $4,000 3 $12,000 4 $1,000 5 + $4,000 $5,000 6 Missouri source income From Step 3 Enter on Form MO-NRS, Part 1, Line 3, Column (b). $5,000/15,000 = 33.333% This percentage is entered on Form MO-NRS, Part 1, Line 3, Column (c). Example: A  ssume S corporation’s only activity is a 10 percent ownership in partnership. Partnership’s Form MO-MSS reflects single factor with $1,000,000 as wholly within and $275,000 as partly within. S corporation method 2 Single Method Apportionment is calculated as follows: 1. Amount wholly in Missouri ($1,000,000 x .10) = $100,000 2. Amount wholly within and without Missouri ($275,000 x .10) = $27,500 3. Amount wholly without Missouri (0 x .10) = $0 = $13,750 6. Total Amount (Missouri) add Line 1 and Line 5 = $113,750 7. Missouri Single Factor Apportionment (Divide Line 6 by Line 4) Enter on Form MO-NRS, Parts 1 and 2, Column (e). = 89.216% 4. Total amount (all source) = $127,500 5. One half of Line 2 *14000000001* 14000000001 Form MO-MSS (Revised 12-2019)
Extracted from PDF file 2019-missouri-form-mo-mss.pdf, last modified June 2018

More about the Missouri Form MO-MSS Corporate Income Tax TY 2019

We last updated the S Corporation Allocation and Apportionment Form and Instructions in March 2020, so this is the latest version of Form MO-MSS, fully updated for tax year 2019. 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.


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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-1065 Partnership Return of Income
Form MO-1120S S Corporation Income Tax Return
Form MO-1041 Missouri Fiduciary Income Return and Instructions
Form MO-7004 Application for Extension of Time to File

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 March 2020.

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 nine 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:


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


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