MO-1065A: Federal Adjustments Report - Partnership (Revision 2025-12)

Who files this form

Partnerships that were audited by the IRS and are receiving an imputed underpayment assessment under the BBA Centralized Partnership Audit Regime must complete Form MO-1065A. The form reports federal adjustments to income, gain, loss, or deductions.

What you'll need

• Required attachments: Federal Form 15027 and Form 886-A documenting the IRS adjustments.
• Federal return information: The form uses final federal adjustments from Federal Form 1065X and income and deduction information from Federal Form 1065.
• Partnership details: Name, address, identification numbers, the beginning and ending dates of the filing period being amended, and the final determination date.
• Payment information: Previously paid and previously refunded amounts, if applicable.

Depending on the entries you complete, the form also calls for:

• Form MO-MSS, if used to calculate Missouri taxable income.
• Federal Form 1125-A for cost of goods sold in Part 2.
• Federal Form 1040, Schedule F, for net farm profit or loss in Part 2.
• Statements for income or loss from other partnerships, estates, and trusts, and for other income or loss in Part 2.

How to file

File after the federal audit has been completed.

1. Enter the beginning and ending dates of the filing period being amended and the final determination date.
2. Complete the federal adjustments and applicable Missouri adjustments. Include Federal Form 15027, Form 886-A, and any other applicable attachments.
3. Have the elected Partnership Representative sign the return and enter the date and telephone number. Complete the preparer information, if applicable.
4. Mail the return to:

Missouri Department of Revenue

Taxation Division

P.O. Box 27

Jefferson City, MO 65105-0027

Common mistakes

• Missing signature: The form warns that failing to sign will delay processing. The elected Partnership Representative must sign.
• Not rounding amounts: Rounding is required. Round 1 through 49 cents down to the previous whole dollar and 50 through 99 cents up to the next whole dollar.
• Leaving preparer authorization blank unintentionally: If you mark “no” or leave the authorization blank, the Department can discuss the return only with the Partnership Representative.
• Missing information about an unsigned paid-preparer return: If you answer “yes” to the question about a paid preparer who failed to sign or provide an IRS preparer tax identification number, enter the preparer’s name, address, and phone number in the signature block.

Questions people ask

Which tax rate should the partnership use?

Use the Individual Income Tax rate chart for the year in which the filing period begins. Enter the highest rate from that chart and multiply it by the amount on Line 4.

What if all income is from Missouri sources?

Enter the amount from Line 3 on Line 4. If completing Part 2 or using Form MO-MSS, enter the applicable percentage and multiply Line 3 by that percentage. Attach Form MO-MSS if you use it.

Can partners claim tax credits?

Partners may be entitled to tax credits. The form says these credits must be allocated according to each partner’s percentage of ownership and reported on Form MO-1040.

What happens if I pay by check?

Paying by check authorizes the Department of Revenue to process the check electronically. A returned check may be presented again electronically.

Official sources

• https://dor.mo.gov/forms/MO-1065A.pdf