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Missouri Code of State Regulations — Title 12 (Department of Revenue)

12 CSR 10-2.140

Partnership Filing Requirements

Official textsos.mo.govlast amended

PURPOSE: This rule explains the circumstances under which a partnership return shall be filed and the general contents of that return.

# (1)

Any entity that is a partnership, as determined under Internal Revenue Code (IRC) section 761, which has a resident partner or any income derived from sources in this state shall file a properly completed return.

# (2)

The return shall be made using Missouri Department of Revenue Form MO-1065 Partnership Return of Income for the relevant tax year and shall be completed according to the instructions published by the Missouri Department of Revenue for such form. Each return shall have attached to it a copy of any federal Form 1065 U.S. Return of Partnership Income and all its schedules, including K-1, which have been or are being filed with the Internal Revenue Service for the same tax year.

# (3)

The return shall be filed on or before the fifteenth day of the fourth month following the close of each tax year. Tax year means a year or period which would be a tax year if the partnership were subject to tax under sections 143.011–143.996, RSMo.

# (4)

Notwithstanding any provision of this rule to the contrary, nothing in this rule shall be interpreted or construed as incorporating by reference any rule, regulation, standard, or guideline of a federal agency.
AUTHORITY: sections 143.091, 143.401, and 143.581, RSMo 2016.* Original rule filed July 11, 1985, effective Dec. 26, 1985. Amended:
Filed May 15, 2023, effective Dec. 30, 2023. Amended: Filed Aug. 18, 2025, effective Feb. 28, 2026.
*Original authority: 143.091, RSMo 1972, amended 1989; 143.401, RSMo 1972; and 143.581, RSMo 1972.

Amendment history

AUTHORITY: sections 143.091, 143.401, and 143.581, RSMo 2016.* Original rule filed July 11, 1985, effective Dec. 26, 1985. Amended: Filed May 15, 2023, effective Dec. 30, 2023. Amended: Filed Aug. 18, 2025, effective Feb. 28, 2026. *Original authority: 143.091, RSMo 1972, amended 1989; 143.401, RSMo 1972; and 143.581, RSMo 1972.

Source: view the official PDF

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In this chapter (40 sections)
  1. 12 CSR 10-2.045 · Missouri Consolidated Income Tax Returns
  2. 12 CSR 10-2.050 · Elective Division of Income
  3. 12 CSR 10-2.052 · Optional Single Sales Factor
  4. 12 CSR 10-2.055 · Failure to File Tax Returns
  5. 12 CSR 10-2.060 · Failure to Pay Tax
  6. 12 CSR 10-2.065 · Failure to Pay Estimated Tax
  7. 12 CSR 10-2.067 · Failure to Pay Estimated Tax for Tax Years Ending…
  8. 12 CSR 10-2.070 · Interest on Overpayments
  9. 12 CSR 10-2.075 · Multistate Allocation and Apportionment
  10. 12 CSR 10-2.076 · Allocation and Apportionment (Beginning on or After…
  11. 12 CSR 10-2.080 · Domestic International Sales Corporations
  12. 12 CSR 10-2.085 · Credit for New or Expanded Business Facility
  13. 12 CSR 10-2.090 · Computation of Federal Income Tax Deduction for…
  14. 12 CSR 10-2.105 · Report of Changes in Federal Income Tax Return
  15. 12 CSR 10-2.110 · Penalty for Filing Incomplete or Misleading Income…
  16. 12 CSR 10-2.115 · Enterprise Zone Credit and Exemption
  17. 12 CSR 10-2.120 · Information at Source Reporting Requirements
  18. 12 CSR 10-2.125 · Cultural Contributions PURPOSES: This rule…
  19. 12 CSR 10-2.130 · Allocation of Taxable Social Security Benefits…
  20. 12 CSR 10-2.135 · Frivolous Returns
  21. 12 CSR 10-2.140 · Partnership Filing Requirements
  22. 12 CSR 10-2.145 · Regulation for Computation of Interest on Investment…
  23. 12 CSR 10-2.150 · Tax Exempt Status of United States Government-Related…
  24. 12 CSR 10-2.155 · Regulated Investment Companies
  25. 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
  26. 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
  27. 12 CSR 10-2.170 · Wood Energy Credit
  28. 12 CSR 10-2.175 · Agricultural Unemployed Person
  29. 12 CSR 10-2.180 · Public Law 86-272 Immunity
  30. 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
  31. 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
  32. 12 CSR 10-2.200 · Trucking Companies
  33. 12 CSR 10-2.205 · Railroads
  34. 12 CSR 10-2.210 · Airlines
  35. 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
  36. 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
  37. 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
  38. 12 CSR 10-2.230 · Construction Contractors
  39. 12 CSR 10-2.235 · Government Pension Exemption
  40. 12 CSR 10-2.240 · Determination of Timeliness
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