MO-1120S — S-Corporation Income Tax Return

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

# Missouri S-Corporation Income Beginning

(MM/DD/YY)
Tax Return for 2025
Charter
Federal Employer
I.D. Number
Corporation
Address
City
-
ZIP
Missouri Tax
I.D. Number
Ending
(MM/DD/YY)
State
25112010001
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.
Amended Return Name Change Final Return and Close Account
Address Change Bankruptcy

1. Does the S-Corporation have any Missouri modifications? … Yes No

If Yes, complete Lines 1-15 on pages 1 and 2, and the shareholder information on page 3.

1. Does the S-Corporation have any nonresident shareholders? … Yes

S-Corporation
No
If Yes, complete Lines 1-15 on pages 1 and 2, the shareholder information on page 3, and Form MO-NRS.

1. Does the S-Corporation have income derived from sources other than Missouri? … Yes

If Yes, complete and attach Form MO-MSS.
Additions
1a. State and local income taxes deducted on Federal Form 1120S... 1a
1b. Enter Kansas City and St. Louis earnings taxes on Line 1b.

Enter Lines 1a minus 1b on Line 1 … 1b
2a. State and local bond interest (except Missouri) … 2a
2b. Enter expenses related to Line 2a on Line 2b (if less than $500, enter zero). Enter Line 2a minus Line 2b on Line 2 … 2b No . . .
00 00 . . .
00 00

1. Partnership Fiduciary Other adjustments (__)

S-Corporation Adjustments .

1. Donations claimed for the Food Pantry Tax Credit deducted from federal taxable income … 4 .
2. Total of Lines 1 through 4 … 5

Subtractions
6a. Interest from exempt federal obligations … 6a
6b. Enter expenses related to Line 6a on Line 6b (if less than $500, enter zero). Enter Line 6a minus Line 6b on Line 6 … 6b . . . .
00 00

1. Amount of any state income tax refund included in federal ordinary income … 7 . 00
2. Federally taxable - Missouri exempt obligations … 8 . 00 MO-1120S Page 1

Subtractions (continued)

1. Partnership Fiduciary Build America and Recovery Zone Bond Interest .

9 00
Missouri Public-Private Transportation Act Other adjustments (list __)

1. Missouri depreciation basis adjustment … 10 . 00
2. Depreciation recovery on qualified property that is sold … 11

S-Corporation Adjustments .

1. Total Subtractions - Add Lines 6 through 11 … 12 . 00
2. Missouri S-Corporation adjustment - Net Addition - excess Line 5 over Line 12 … 13 . 00
3. Missouri S-Corporation adjustment - Net Subtraction - excess Line 12 over Line 5 … 14 . 00
4. Agriculture Disaster Relief … 15 . 00

Department Use Only
A R N S E
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any

Yes No member of their firm, or if internally prepared, any member of the internal staff …
Signature of Officer
Signature
Telephone
Preparer's Signature
(Including Internal Preparer)
Telephone
Printed
Date Signed
(MM/DD/YY)
Preparer's FEIN,
SSN, or PTIN
Date Signed
(MM/DD/YY)
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

Yes No of the signature block above …
25112020001
25112020001 MO-1120S Page 2

Corporation
Federal Employer Charter
Missouri Tax
I.D. Number
I.D. Number
4.

1. Select if
2. Name of each shareholder. All shareholders
3. Shareholder's Adjustment(s) shareholder is must be listed. Use attachment if necessary.
4. Social Security Number Shareholder's Addition Subtraction nonresident a) b) c) d)

Allocation of Missouri S Corporation Shareholder's Adjustment(s) e) f) g) h) i) j) k) l) m) n) o) p) q) r) s) Total Share % % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 % 00 Column 4 - Enter percentages from Federal Schedule K-1(s). Round percentages to whole numbers.
Column 5 - Enter Missouri S-Corporation adjustment from Form MO-1120S, Line 13 or 14, as total of Column 5. Multiply each percentage in Column 4 by the total in Column 5. Indicate at the top of Column 5 whether the adjustments are additions or subtractions. The amount after each shareholder's name in Column 5 must be reported as a modification by the shareholder on their Form MO-1040, Individual Income Tax Return, either as an addition to, or subtraction from, federal adjusted gross income.
Mail to: Missouri Department of Revenue (Revised 12-2025)
E-mail: corporate@dor.mo.gov
P.O. Box 336
Visit: dor.mo.gov/taxation/business/tax-types/corporation-income/ for additional information.
Jefferson City, MO 65105-0336
Phone: (573) 751-4541
Fax: (573) 522-1721
25112030001
MO-1120S Page 3