MO-PTE — Pass-Through Entity Income Tax Return

Department Use Only
Form
2025 Pass-Through Entity
Income Tax Return
Beginning
(MM/DD/YY)
Missouri Tax I.D.
Number
Charter
Number
Name
Address
City
Department Use Only
(MM/DD/YY)
Ending
(MM/DD/YY)
Federal Employer
I.D. Number
-
State ZIP
Select this box if you are electing to become an Affected Business Entity and consent to become subject to the tax imposed by
Section 143.436, RSMo, for the tax period for which this return is filed.
Select this box if you have member(s) making an opt-out election. Attach Federal K-1 for each opt-out member.
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 Address Change Select type of entity (select one) S Corporation Final Return and Close Account Bankruptcy Partnership .
1 00

1. Sum of separately and nonseparately computed items. See instructions …
2. Total Additions - Enter Line 5 from Page 3, PTE Adjustments … 2 . 00 .
3. Total Subtractions - Enter Line 12 from Page 3, PTE Adjustments … 3

Computation of Income Tax
If not, complete and attach MO-MS PTE. . 5 Multiply Line 4 by the percentage Percent Method . .

1. Missouri Business Income Deduction- Attach Schedule PTE-BD … 6
   1. Aggregate distributive share of Missouri net income (loss) from lower-tier affected business entities. See instructions … . 00
2. Missouri net loss to be used from affected business entity's prior tax year(s). See instructions. 8 .

You may contribute to any one or all of the trust funds on Line 22. See pages 4-5 of the instructions for more trust fund information.
Workers
Elderly Home Missouri Workers'

Children's Veterans Delivered Meals National Guard Memorial

MO Medal of
Trust Fund Trust Fund Trust Fund Trust Fund Fund Honor Fund Kansas City

General
LEAD
Revenue Regional
Law
Soldiers

Childhood Missouri Military

General
Enforcement
Organ Donor Memorial

Lead Testing Family Relief
Revenue

Memorial Military Museum
Program Fund
Fund Fund
Fund
Foundation Fund in St. Louis Fund

.
9 00

1. Missouri net income (loss) - Line 5 minus Line 6, 7, and 8 … 10 .

. less than 0 … 12

1. Excess Refundable Tax Credits- If MO-TC, Line 13 is greater than MO-TC, Line 12, enter difference here … 13 . 00 .
   1. Anticipated tax payments - Include approved overpayments applied from previous year … 14 .
   2. Payments with Form MO-7004 … 15

Payments

1. Amended return only - Tax paid with (or after) the filing of the original return … 16 .
2. Subtotal - Add Lines 13 through 16 … 17 .
3. Amended return only - Overpayment, if any, as shown on original return or as later adjusted … 18 .
4. Total - Line 17 minus Line 18 … 19 . .

Children's Veterans . . 00
Refund or Amount Due 22b.
22a.
Trust Fund Trust Fund
Childhood

Workers' Lead

. .
22e. 22f.
Memorial Fund Testing Fund
Kansas City
Regional Law
Enforcement

Organ Donor . .
Memorial
22i. 22j.
Program Fund Foundation Fund
Additional

Additional

Missouri

Elderly Home
National Guard
Delivered Meals . .
00 00 00
22d.
22c.
Trust Fund
Trust Fund

# Missouri Military Family General

. .
00 00
00 22g. 22h.
Revenue Fund
Relief Fund
Soldiers
Memorial
Military
Medal of

Museum in . . 00
00 00 22l.
22k.
Honor Fund
St. Louis Fund
Additional

Additional

Fund

Fund Fund . 00
22m. 22n.
Amount
Code Code
Fund .
Amount .
22 00
Total Donation - Add amounts from Boxes 22a through 22n and enter here …

1. REFUND - Line 20 minus Lines 21 and 22 … 23 .
2. AMOUNT DUE - If Line 19 is less than Line 12, enter underpayment here. (U.S. funds only) … 24 .

Additions
1a. State and local income taxes deducted on Federal Form 1120S or 1065 … 1a .
1b. Kansas City & St. Louis earnings taxes. Enter Line 1a minus Line 1b on Line 1 … 1b 1 . .
00 00
2a. State and local bond interest (except Missouri) … 2a
2b. Related expenses (omit if less than $500). .
Enter Line 2a minus Line 2b on Line 2 … 2b . .
00 00

1. Partnership Fiduciary Other adjustments ( __) . 4 00
2. Business interest expense carryforward … . 5 00
3. Total Additions - Add Lines 1 through 4 …

Part A - PTE Adjustments
Subtractions .
6a. Interest from exempt federal obligations … 6a .
6b. Related expenses (omit if less than $500). Enter Line 6a minus

Line 6b on Line 6 … 6b . .
00 00

1. Amount of the state income tax refund(s) included in the sum of separately and nonseparately

7 00 computed items … .

1. Federally taxable - Missouri exempt obligations … 8 .
2. Partnership Fiduciary Build America and Recovery Zone Bond Interest Missouri Public-Private Transportation Act Other adjustments (__) 9 .
3. Agricultural Disaster Relief … 10 .
4. Disallowed business interest expense … 11 .
5. Total Subtractions - Add Lines 6 through 11 … 12 .

Select here if the pass-through entity is re-designating the same Affected Business Entity Representative as was used in the prior tax year.
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. The undersigned officer, manager, member, or Affected Business Entity Representative further declares, under penalties of perjury, that he or she is an officer, manager, member, or Affected Business Entity Representative of the entity for which this return is filed and that he or she is authorized to make the above election for the entity to become an Affected Business Entity subject to the tax imposed by Section 143.436, RSMo, for the tax period for which this return is filed.
I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any

Yes No member of his or her firm, or if internally prepared, any member of the internal staff … Signature of Officer, Signature Manager or Member Signature of Affected

Business Entity Representative
Telephone
Number
Preparer's Signature
(Including Internal Preparer)
Telephone
Number
Printed
Name
Printed
Name
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 the preparer failed to sign the return or provide an Internal Revenue Service preparer tax identification number? If you marked yes, please insert the preparer's name, address, and Yes No phone number in the applicable sections of the signature block above …

Pass-Through Entity Name Missouri Tax I.D. Number Charter Number

1. Name of each member. All must be 2. Select if member Federal Employer I.D. Number
2. Select if member has 4. Social Security Number 7. Members not eligible for
3. Member's PTE Tax Credit is a nonresident. listed. Use an attachment if necessary.
4. Membership % made an opt-out election or FEIN (see instructions) a) b) c) d) e) Part B - Member's Share Percent f) g) h) i) j) k) l) m) n) o)

Total
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
%
PTE Tax Credit (see instructions)
Column 5 - Enter percentages from Federal Schedule K-1(s). Round to the nearest two decimal places.
Column 6 - Enter the member's tax credit to be claimed on MO-1040, MO-1041, or MO-1120.
Email: pteincome@dor.mo.gov
Mail to: Missouri Department of Revenue P.O. Box 3080 Visit: dor.mo.gov/faq/taxation/business/entity-tax.html for additional information.
Jefferson City, MO 65105-3080
Phone: (573) 751-4541
Fax: (573) 522-1721