MO-5090: Net Operating Loss Addition Modification Worksheet (Revision 2025-12)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-5090 is a worksheet corporations use to calculate the net operating loss (NOL) addition modification reported on Form MO-1120. It uses the loss year's Missouri additions and subtractions, the total loss, and NOL deductions used in the current and prior years.
Who files this form
A corporation uses Form MO-5090 to compute its net operating loss (NOL) addition modification when both of these apply:
- It reported an NOL deduction on Federal Form 1120, Line 29a, or on Federal Form 1139 or Federal Form 1120X for carryback years.
- In the year of the initial loss, it used the loss to offset Missouri net positive additions.
If both conditions are not met, there is no NOL modification to compute. If the deduction includes losses from multiple years, complete a separate Form MO-5090 for each loss year.
What you'll need
Have these forms and figures available to complete the worksheet:
- Federal Form 1120, Line 29a, for the NOL deduction used in the current carryover year, or Federal Form 1139 or Federal Form 1120X for carryback years.
- Federal Form 1120, Line 30, from the loss year for the total NOL.
- Federal forms showing deductions from that loss year used in prior carryover or carryback years.
- The loss year's required Missouri additions and subtractions from federal taxable income.
- Form MO-1120, where you will enter the final modification on Page 3, Part 1, Line 3.
The worksheet also asks for the corporation's name, Missouri Tax I.D. number, federal employer I.D. number, charter number, taxable-year beginning and ending dates, year of loss, and year of modification.
How to file
Complete a separate worksheet for each loss year included in the NOL deduction.
- Enter the current-year NOL deduction attributable to that loss year on Line 1, Columns 1 and 4.
- Enter the loss-year additions on Lines 2a through 2f and subtractions on Lines 4a through 4m. Total them on Lines 3 and 5, then subtract Line 5 from Line 3 on Line 6, using no less than zero.
- Enter the total loss-year NOL on Line 7, Column 3, and identify the loss year. Enter deductions used in prior years on Line 8.
- Add Lines 1 and 8 on Line 9. Add Lines 6 and 9 on Line 10. Subtract Line 7 from Line 10 on Line 11, using no less than zero.
- Enter the lesser of Line 1 or Line 11 on Line 12 and on Form MO-1120, Page 3, Part 1, Line 3.
The printed mailing address is:
Taxation Division
PO Box 3365
Jefferson City, MO 65105-3365
Common mistakes
- Combining different loss years on one worksheet. Specifically identify each loss year and complete a separate Form MO-5090 for each one.
- Entering loss amounts as negative numbers. The worksheet says to treat the items as positive amounts for this calculation.
- Keeping a negative calculation result. The printed note says to use zero if the result of combining amounts is negative.
Questions people ask
When is the NOL addition modification computed?
It is computed for the year an NOL deduction is used, not for the year the loss occurred.
What if Missouri additions were less than Missouri subtractions in the loss year?
There is no NOL addition modification attributable to that loss.
What if my deduction includes losses from more than one year?
Compute a modification for each loss included in the deduction. Identify each loss year and complete a separate Form MO-5090 for each year.
In what order do I compute modifications for multiple losses?
Use the same order in which the losses are used as NOL deductions for federal income tax purposes.
Where do I report the final modification?
Enter the lesser of Line 1 or Line 11 on Form MO-5090, Line 12. Also enter it on Form MO-1120, Page 3, Part 1, Line 3.