MO-22: Authorization and Consent of Subsidiary Corporation to Be Included in a Missouri Consolidated Income Tax Return (Revision 2016-12)

Who files this form

For the first year an affiliated group files a Missouri consolidated income tax return, attach Form MO-22 to Form MO-1120 for each subsidiary corporation. After the first year, Form MO-22 is required only for an additional affiliation to the group.

A federal consolidated return election must be in effect for the taxable year covered by the consent. If it is not, the group is not entitled to file a Missouri consolidated income tax return, and Form MO-22 should not be filed.

What you'll need

Have the following information and attachments ready:

• Form MO-1120, to which Form MO-22 must be attached.
• The subsidiary's name, address, Missouri Tax I.D. number, Federal Employer I.D. number, and charter number.
• The subsidiary's incorporation date and place, kind of business, and active or inactive status.
• The common parent's name, address, Missouri Tax I.D. number, and Federal Employer I.D. number.
• The beginning and ending dates of the taxable year.
• Information about whether the subsidiary previously filed Missouri or federal consolidated returns as part of an affiliated group. If either answer is Yes, attach a schedule listing the years, parent corporations, and all affiliated members of the group.
• The authorized signer's signature, printed name, title, and date signed.

How to file

Complete the subsidiary and common parent information, enter the taxable year dates, and answer the questions about prior consolidated returns and the federal consolidated return election. Have a person authorized by the subsidiary sign and date the form.

Attach Form MO-22 to Form MO-1120 and mail it to the Missouri Department of Revenue at the applicable address:

Balance due:

P.O. Box 3365

Jefferson City, MO 65105-3365

Refund or no amount due:

P.O. Box 700

Jefferson City, MO 65105-0700

Common mistakes

• Filing without a federal consolidated return election. If no election is in effect for the taxable year of the consent, the group is not entitled to file a Missouri consolidated return, and this form should not be filed.
• Leaving out the prior-return schedule. If the subsidiary answers Yes to either prior consolidated-return question, attach the required schedule of years, parent corporations, and all affiliated group members.
• Missing a subsidiary's form in the first year. Attach Form MO-22 to Form MO-1120 for each subsidiary in the first year a Missouri consolidated return is filed. After that, the form is required only for an additional affiliation to the group.

Questions people ask

What does the subsidiary authorize by signing Form MO-22?

The subsidiary authorizes the common parent to file a Missouri consolidated income tax return on its behalf for the taxable year covered by the form. The authorization also covers later years for which the affiliated group files or must file a Missouri consolidated return under Missouri consolidated return regulations.

Does each subsidiary need to submit this form every year?

No. Each subsidiary needs the form for the first year the group files a Missouri consolidated return. After the first year, the form is required only for an additional affiliation to the group.

What tax liability does the subsidiary agree to?

The subsidiary agrees that tax will be computed on the group's Missouri consolidated taxable income and that liability for that tax will be joint and several.

Who may sign the form?

The signer must be authorized by the subsidiary to sign on its behalf. The signer declares under penalties of perjury that the information and any attached supplement are true, complete, and correct.

Official sources

• https://dor.mo.gov/forms/MO-22.pdf