MO-C: Missouri Dividends Deduction Schedule (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-C is Missouri’s 2025 Dividends Deduction Schedule for corporations. It reports federal dividends, dividends received from Missouri sources, and related deductions, and calculates the dividends deduction entered on Form MO-1120, Line 10.
Who files this form
Complete the 2025 Form MO-C when computing the Missouri dividends allowed as a deduction under Section 143.431.2, RSMo.
What you'll need
Have these forms and details available to complete MO-C:
- Federal Schedule C: Dividend amounts for Column A.
- Missouri-source dividend details: Amounts for Column B, plus each payor's corporation name and dividend amount for the source list.
- Form MO-NAI: Nonapportionable dividends for Line 25 and nonapportionable Missouri-allocated dividends for Line 29.
- Form MO-MS, Part 1, Line 3: The apportionment factor for Line 27.
- Corporation information: Name, Missouri Tax I.D. Number, Federal Employer I.D. Number, charter number, and beginning and ending dates of the taxable year.
The schedule also refers to federal instructions.
How to file
Complete the schedule as follows:
- Enter federal Schedule C dividend amounts in Column A and Missouri-source dividend amounts in Column B.
- Calculate Column D by multiplying Column B by Column C.
- On Line 22, total Column B, Lines 1 through 19. On Line 23, total Column D, Lines 1 through 21.
- Subtract Line 23 from Line 22 to get net eligible dividends on Line 24.
- Complete Lines 25 through 29 using the nonapportionable dividend amounts and apportionment factor requested.
- Add Lines 28 and 29. Enter the result on Line 30 and on Form MO-1120, Line 10.
- List the sources of the Missouri dividends, including payor names and dividend amounts.
The form prints this mailing address:
Taxation Division
P.O. Box 3365
Jefferson City, MO 65105-3365
Questions people ask
What is the difference between Columns A and B?
Column A is for dividend amounts entered on federal Schedule C. Column B is for dividends received from Missouri sources.
How do I calculate eligible deductions in Column D?
Multiply Column B by Column C, the percentage column.
Where does the final amount go?
Add Lines 28 and 29, enter the sum on MO-C, Line 30, and carry it to Form MO-1120, Line 10.
Where can I ask questions about the form?
The form lists phone number (573) 751-4541 and email address corporate@dor.mo.gov.