Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-2.705
Filing Corporation Tax Returns
PURPOSE: This rule sets certain instructions relating to the time and place for filing corporate tax returns and the requirement of submitting copies of federal consolidated income tax returns are assigned a rule number in order to comply with the uniform procedures adopted by the secretary of state under section 536.023,
RSMo. No changes in the substantive effect of the instructions have been made.
# (1)
Place for Filing Returns and Payment of Taxes. The place for filing the Missouri corporation income tax return and the payment of Missouri corporation income taxes, however transmitted (e.g., by mail), shall be the Missouri Department of Revenue’s office at 301 West High Street, Jefferson City, MO 65101-1517.
# (2)
Consolidated Federal Income Tax Returns Required—When.
A corporation which participates in the filing of a consolidated federal income tax return, but not a Missouri consolidated in-come tax return, shall attach to its separate Missouri Corpora-tion Income Tax Return Form MO-1120, U.S. Corporation Income Tax Return Form 1120 for the corresponding tax year, one (1) complete copy of the actual consolidated federal income tax return filed with the Internal Revenue Service for the corre-sponding tax year, if any, together with all pertinent schedules so filed, if any. A subsidiary member filing a separate Missouri return may satisfy this requirement by instead attaching to its Missouri return the first five (5) pages of the consolidated fed-eral income tax return filed with the Internal Revenue Service for the corresponding tax year, if any, as well as an income statement or a summary of profit companies within the affili-ated group for the tax year.
AUTHORITY: sections 143.511, 143.571, and 143.961, RSMo 2016.* This rule was contained in the general instructions of the corporation income tax booklet filed Feb. 10, 1975, effective Feb. 20,
1975. Emergency amendment filed Jan. 20, 1995, effective Jan. 30, 1995, expired May 29, 1995. Amended: Filed Jan. 20, 1995, effective July 30, 1995. Amended: Filed Nov. 9, 2023, effective May 30, 2024.
*Original authority: 143.511, RSMo 1972, amended 1994; 143.571, RSMo 1972; and 143.961, RSMo 1972.
Amendment history
AUTHORITY: sections 143.511, 143.571, and 143.961, RSMo 2016.* This rule was contained in the general instructions of the corporation income tax booklet filed Feb. 10, 1975, effective Feb. 20, 1975. Emergency amendment filed Jan. 20, 1995, effective Jan. 30, 1995, expired May 29, 1995. Amended: Filed Jan. 20, 1995, effective July 30, 1995. Amended: Filed Nov. 9, 2023, effective May 30, 2024. *Original authority: 143.511, RSMo 1972, amended 1994; 143.571, RSMo 1972; and 143.961, RSMo 1972.
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 12 CSR 10-2.200 · Trucking Companies
- 12 CSR 10-2.205 · Railroads
- 12 CSR 10-2.210 · Airlines
- 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors
- 12 CSR 10-2.235 · Government Pension Exemption
- 12 CSR 10-2.240 · Determination of Timeliness
- 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
- 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
- 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
- 12 CSR 10-2.436 · SALT Parity Act Implementation
- 12 CSR 10-2.705 · Filing Corporation Tax Returns
- 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
- 12 CSR 10-2.725 · Foster Parent Tax Deduction
- 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
- 12 CSR 10-2.740 · Adoption Tax Credit
- 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
- 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
- 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
- 12 CSR 30-2.016 · Allocation of Unit Value
- 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
- 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
- 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.021 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.030 · Appeals from the Local Board of Equalization
- 12 CSR 30-2.040 · Prehearing Procedures
- 12 CSR 30-2.050 · Intervention
- 12 CSR 30-2.060 · Discovery
- 12 CSR 30-2.065 · Subpoenas
- 12 CSR 30-2.070 · Procedure: Motions and Stipulations