MO-1120 — Corporation Income Tax Return

Department Use Only
Form
Department Use Only
(MM/DD/YY)
Missouri Tax
2025 Corporation Income Tax Return

# Missouri Corporation Income

I.D. Number
Beginning Ending
(MM/DD/YY)
Tax Return for 2025
Federal Employer
(MM/DD/YY)
Charter
Number
I.D. Number
Corporation
Name
Address
City
-
ZIP
State
25111010001
Select this box if you have an approved federal extension. Attach a copy of the approved Federal Extension (Form 7004).
Select applicable boxes. Failure to select the address change box may result in mailings going to the last address on file.
Consolidated Federal and Separate Missouri Return
Consolidated MO Return Amended Return Name Change
1120C
Final Return and Close Corporation Income Tax Account
Address Change Bankruptcy 990T
All Missouri source income is from an interest(s) in a partnership(s) Public Law 86-272 .
1 00

1. Federal taxable income from Federal Form 1120, Line 30 …
2. Corporation income tax from Missouri, or other states, their .subdivisions, and District of

2 00
Columbia deducted in determining federal taxable income … . .
3 00

1. Missouri modifications - Additions (complete Page 3, Part 1) …
2. Total additions - Add Lines 2 and 3 … 4 . 00
3. Missouri modifications - Subtractions (complete Page 3, Part 2) … 5 . 00 .

6 00

1. Balance - Line 1 plus Line 4 minus Line 5 … .

7 00

1. Federal income tax - Current year (complete Page 4, Part 3) … .

8 00

1. Taxable income - All sources - Line 6 minus Line 7 …

Computation of Income Tax

1. . Preliminary Missouri taxable income - If all Missouri income, enter amount from Line 8. If not, complete and attach Form MO-MS. .

Percent
Method .
9 00
Multiply Line 8 by the percentage .
10 00

1. Missouri dividends deduction (see instructions) … .
2. Enterprise zone or rural empowerment zone income modification … .

12 00

1. RESERVED … .
2. Missouri taxable income - Line 9 minus Lines 10 and 11 …
3. Tax credits - Attach Form MO-TC … 17

Credits and Payments

1. Corporation income tax - 4% of Line 13 … 14

Tax .
(see instructions) … 15 00 .

1. Recapture of Missouri low income housing credit - Attach a copy of Federal Form 8611 .
2. Total tax - Add Lines 14 and 15 … 16
   1. Estimated tax payments - Include approved overpayments applied from previous year … 18
3. Payments with Form MO-7004 …
   1. Amended return only - Tax paid with (or after) the filing of the original return …
   2. Subtotal - Add Lines 17 through 20 …
   3. Amended return only - Overpayment, if any, as shown on original return or as later adjusted. 22
   4. Total - Line 21 minus Line 22 … . . . . . . .

Refund or Tax Due

1. If Line 23 is more than Line 16, enter overpayment here … 24 00 .
2. Amount remitted or amount of tax overpayment to be contributed to the funds listed below … 25 00 .
3. Amount of Line 24 to be applied to your 2026 estimated tax … 26 00 .
4. REFUND - Line 24 minus Lines 25 and 26 … 27
5. If Line 23 is less than Line 16, enter underpayment here … 28
6. Enter the total from boxes, A, B, and C below on Line 29 … 29 30.AMOUNT DUE - Add Lines 28 and 29 (U.S. funds only) 30 . . . .

Signature
I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any member of their firm, or if internally prepared, any member of the internal staff … Yes No If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented again electronically. Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
Department Use Only
S E F
Signature of Officer
Printed
Name
Telephone
Number
Date Signed
(MM/DD/YY)
Preparer's Signature
(Including Internal Preparer)
Preparer's FEIN,
SSN, or PTIN
Telephone
Number
Date Signed
(MM/DD/YY)
25111020001
Mailing instructions on page 4
Did you pay a tax return preparer to complete your return, but they failed to sign the return or provide their Internal Revenue

Service preparer tax identification number? If you marked Yes, please insert their name, address, and phone number in the applicable sections of the signature block above … Yes No Additional

Fund Code (See Instr.)
_|_
Kansas
City

Regional
Law

Enforcement
Memorial

Foundation Fund
Soldiers

Memorial

Military
Museum in

St. Louis Fund

Missouri
Military
Family
Relief Fund
LEAD
Workers
Children's
Trust Fund
Veterans
Trust Fund

# Missouri National

Guard
Trust Fund
Workers'
Memorial
Fund
Elderly

Home
Delivered Meals

Trust Fund
Childhood
Lead Testing
Fund
Organ Donor
Program Fund
General
Revenue Fund
MO Medal of
Honor Fund
General
Revenue
00 00 00 00 00 00 00 00 00 00 00
Additional

Fund Code (See Instr.)
_|_
00 00
Interest Penalty MO-2220

. . 00 .
A. B. C.

.
1a
1a. State and local bond interest (except Missouri) …
1b. Related expenses (omit if less than $500) - Enter Line 1a minus . .
00 00
Line 1b on Line 1 … 1b

1. Fiduciary and partnership adjustment - Enter share of adjustment from Form MO-1041, .

2 00
Part 1, Line 19 or Form MO-1065, Line 11 …
Modifications - Additions

# Part 1 - Missouri

.

1. Net operating loss modification from Form MO-5090 (do not enter NOL carryover) … 3
2. Donations claimed for the Food Pantry Tax Credit that were deducted from federal taxable income … 4 . 00 .
3. Business interest expense carryforward … 5 .
4. Total - Add Lines 1 through 5. Enter here and on page 1, Line 3 … 6

1a. Interest from exempt federal obligations -
Attach a detailed schedule … 1a .
1b. Related expenses. (omit if less than $500) - Enter Line 1a minus . .
00 00
Line 1b on Line 1 … 1b .
2 00

1. Federally taxable - Missouri exempt obligations … .

3 00

1. Agriculture disaster relief … .

4 00

1. Previously taxed income … .

5 00

1. Amount of any state income tax refund included in federal taxable income … .

6 00

1. Capital gain exclusion from the sale of low income housing project … Part 2 - Missouri Modifications - Subtractions .

7 00
7 . Fiduciary, partnership, and other adjustments (see instructions) … .
8 00

1. Missouri depreciation basis adjustment …
2. Subtraction modification offsetting previous addition modification from a net operating loss .

9 00 deduction from an applicable year (only enter previously disallowed NOL carryback) … .
10 00

1. Depreciation recovery on qualified property that is sold … .

11 00

1. Build America and recovery zone bond interest … .

12 00

1. Missouri public-private partnerships transportation act … .

13 00

1. Disallowed business interest expense … .

14 00

1. Total - Add Lines 1 through 13. Enter here and on Page 1, Line 5 … 25111030001 25111030001 MO-1120 Page 3

# Part 3 - Federal Income Tax - Current Year

Consolidated federal and separate Missouri return (see instructions)

1. Federal tax from Federal Form 1120, Schedule J, Line 12 … 1
2. Foreign tax credit from Federal Form 1120, Schedule J, Line 5a …
3. Federal income tax - Add Lines 1 and 2. Multiply the total by 50%; and enter here and on page 1, Line 7 …

Consolidated federal and separate Missouri returns must complete Lines 4 through 6.

1. Numerator - Enter the amount of separate company federal taxable income …
2. Denominator - Enter the total positive separate company federal taxable income …
3. Divide Line 4 by Line 5. Multiply by Line 3. Enter here and on Page 1, Line 7. Consolidated federal and separate Missouri return filers must attach consolidated Federal Form 1120, Schedule J, and an income statement or summary of profit companies. If information is not sent, the federal income tax deduction may be reduced to zero … 6 . . . . . . .

# Part 4 - Amended Reason

Enter date of federal amended return, if filed (MM/DD/YY)
A. Missouri correction only B. Federal correction C. Loss carryback (complete Part 5)
D. Federal tax credit carryback E. IRS audit (RAR)
F. Missouri tax credit carryback - Enter on Part 5, Line 1 the first year that the credit became available.
If this is an amended return, select one box indicating the reason. A separate Form MO-1120 must be filed for each reason.

# Part 5 - Amended Return Loss Carryback

or Federal Tax Credit Carryback
If this is an amended return and if a loss carryback, federal tax credit carryback or Missouri tax credit carryback is involved in this amended return, complete the following section. Consolidated federal and separate Missouri filers should report figures attributable to this separate Missouri return and attach a copy of the federal consolidated amended Form 1139 or Form 1120X showing the carryback or page 1 of the federal consolidated Form 1120 for the year of the loss to verify that only the separate company had the loss. Enclose a copy of the consolidated income statement for this year and the year of the loss.
If NOL, federal tax credit carryback or Missouri tax credit carryback, enter year that the loss or credit first became available.
M M D D Y Y

1. Year of loss or credit …
2. Total net capital loss carryback … 2
3. Total net operating loss carryback … 3
4. Federal income tax adjustment - Consolidated federal and separate Missouri filers must attach computations … 4 . . .

25111040001
Mail To:

Balance Due:

PO Box 3365

Jefferson City, MO 65105-3365
Refund or No Amount Due:
PO Box 700
Jefferson City, MO 65105-0700

Department Use Only A R N
Visit: dor.mo.gov/taxation/business/tax-types/corporation-income/ for additional information.
E-mail: corporate@dor.mo.gov
Phone: (573) 751-4541
Fax: (573) 522-1721