MO-MS PTE: 2025 Pass-Through Entity Allocation and Apportionment of Income Schedule (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-MS PTE is Missouri’s 2025 Pass-Through Entity Allocation and Apportionment of Income Schedule, attached to Form MO-PTE. It reports the apportionment method and percentage, with calculations for receipts and, when applicable, nonapportionable income and preliminary Missour
Who files this form
Form MO-MS PTE is the 2025 Pass-Through Entity Allocation and Apportionment of Income Schedule used with Form MO-PTE.
Do not complete this form if all income is from Missouri sources.
What you'll need
Have the following information ready, as applicable:
- Pass-through entity name, taxable year beginning and ending dates, Missouri tax identification number, charter number, and federal employer identification number.
- Form MO-PTE, including the balance on Line 4 if you need to complete the nonapportionable income calculations.
- Missouri receipts and receipts everywhere for Method Two A.
- Missouri miles and total miles for Methods Three through Six.
- Detailed explanations for nonapportionable income entered on Lines 5 and 7.
- A detailed explanation for Method Seven, Broadcasters or Other Approved Method. For other special methods, the form says to attach an explanation if directed.
How to file
- Enter the entity’s identifying information and taxable year dates.
- Select the apportionment method and enter the method and calculated percentage on Form MO-PTE, Line 5.
- For Method Two A, complete Part 1. Enter Missouri receipts on Line 1 and receipts everywhere on Line 2. Divide Line 1 by Line 2 to calculate the receipts factor on Line 3.
- If you have no nonapportionable income, stop after Line 3 and enter that factor on Form MO-PTE, Line 5 Percent. Otherwise, complete Lines 4 through 9.
- For Methods Three through Six, complete the mileage information. Enter the method and percentage on Form MO-PTE, Line 5, if applicable.
- Attach Form MO-MS PTE to Form MO-PTE and mail to:
Taxation Division
P.O. Box 3080
Jefferson City, MO 65105-3080
Common mistakes
- Completing this schedule when all income is from Missouri sources. The form says not to complete it in that situation.
- Continuing past Part 1, Line 3 when you have no nonapportionable income. Stop there and transfer Line 3 to Form MO-PTE, Line 5 Percent.
- Leaving out detailed explanations for nonapportionable income on Lines 5 and 7. The form requires an explanation for those amounts to be considered.
- Omitting the mileage information for Methods Three through Six.
- Omitting the detailed explanation for Method Seven, or for another special method when directed.
- Mailing the schedule without attaching it to Form MO-PTE.
Questions people ask
How do I calculate the receipts factor?
Divide receipts in Missouri on Part 1, Line 1 by receipts everywhere on Line 2. Enter the result on Line 3.
What if I have no nonapportionable income?
Stop after Part 1, Line 3. Enter the Line 3 receipts factor on Form MO-PTE, Line 5 Percent.
How do I calculate the percentage if I have nonapportionable income?
Enter the balance from Form MO-PTE, Line 4 on this schedule’s Line 4. Subtract nonapportionable income everywhere on Line 5, then multiply by Line 3 to get Line 6. Add Missouri-allocated nonapportionable income on Line 7 to get Line 8. Divide Line 8 by Line 4 and enter the result on Form MO-PTE, Line 5 Percent. Attach detailed explanations for Lines 5 and 7.
Where can I ask for more information?
The form lists phone number (573) 751-4541, email pteincome@dor.mo.gov, and the website dor.mo.gov/faq/taxation/business/entity-tax.html.