MO-MS: Corporation Allocation and Apportionment of Income Schedule and Instructions (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-MS is Missouri’s 2025 Corporation Allocation and Apportionment of Income Schedule, attached to Form MO-1120. It reports the corporation’s apportionment method and percentage, with calculations for receipts, allocated income, and net operating losses when applicable.
Who files this form
Complete the 2025 Form MO-MS if the corporation’s taxable income is not 100% from Missouri sources. You must complete it even if Missouri taxable corporation income is zero.
Do not complete this form if all income is from Missouri sources.
To apportion and allocate income, a taxpayer must have income from business activity taxable by Missouri and at least one other state.
What you'll need
Have the following information and forms available:
- Corporation details: Name, Missouri tax identification number, charter number, federal employer identification number, and beginning and ending dates of the taxable year.
- Form MO-1120: MO-MS uses amounts from this return and must be attached to it.
- Receipts information: Missouri receipts and receipts everywhere for Method Two A.
- Federal Form 1120: Line 29a supplies the net operating loss amount, if applicable.
Additional attachments or information may be needed:
- Nonapportionable income: Complete and attach a detailed Form MO-NAI for this income to be considered.
- Net operating loss: Attach a detailed schedule showing how you calculated the apportionment ratio.
- Reasonably approximated receipts: Attach a detailed statement explaining the basis of the approximation.
- Partnership ownership: Have the partnership factors and the corporation’s ownership percentage available.
- Methods Three through Six: Provide Missouri miles and total miles, if applicable. Attach explanations when mileage is inapplicable or income is allocated rather than apportioned.
- Method Seven: Attach a detailed allocation and apportionment explanation, plus either an approval letter or an explanation identifying the authorizing Missouri regulation and why the corporation qualifies.
How to file
- Choose one apportionment method. Use Method Two A unless the corporation qualifies for a special method. Enter the method on Form MO-1120, Line 9 Method.
- For Method Two A, complete Part 1, Lines 1 through 3. Divide Missouri receipts by receipts everywhere. If there is no nonapportionable income and no net operating loss on Federal Form 1120, Line 29a, stop there and enter Line 3 on Form MO-1120, Line 9 Percent.
- Complete Lines 4 through 12 when required. For Method Two A, these lines are required if you have nonapportionable income, a net operating loss on Federal Form 1120, Line 29a, or both. Enter the resulting Line 12 percentage on Form MO-1120, Line 9 Percent. Special methods have their own completion requirements.
- Attach Form MO-MS and required supporting attachments to Form MO-1120. Mail to the Missouri Department of Revenue at the appropriate address below.
Balance due:
Missouri Department of Revenue
P.O. Box 3365
Jefferson City, MO 65105-3365
Refund or no amount due:
Missouri Department of Revenue
P.O. Box 700
Jefferson City, MO 65105-0700
For Method Seven, a petition for alternative apportionment may be emailed to corporate@dor.mo.gov. This email address is provided for the petition, not for filing the return.
Common mistakes
- Choosing more than one method or changing the election for the same tax period. Choose only the appropriate method. Once made, the election cannot be changed for that taxable period.
- Leaving out partnership factors. Multiply each partnership’s factors by the corporation’s ownership percentage, then add them to the corporation’s apportionment factors.
- Omitting Form MO-NAI. Nonapportionable income is considered only if a detailed Form MO-NAI is completed and attached.
- Reporting nonapportionable income already subtracted from taxable income. Do not report on MO-MS or MO-NAI the portion subtracted on Form MO-1120, Line 5.
- Including excluded receipts in the receipts factor. Receipts from hedging transactions or the listed dispositions of cash or securities must not be included in either the Missouri receipts amount or the everywhere receipts amount.
- Using a net operating loss apportionment ratio above 100%. The ratio must not exceed 100%, and a detailed calculation schedule must be attached.
Questions people ask
Do I need MO-MS if Missouri taxable income is zero?
Yes, if the corporation’s taxable income is not 100% from Missouri sources. The instructions require the form even when Missouri taxable corporation income is zero.
Which method should I choose if I do not qualify for a special method?
Choose Method Two A, Receipts Factor Apportionment. Taxpayers that do not qualify for Methods Three through Seven must use Method Two A.
When do I complete Part 1, Lines 4 through 12?
For Method Two A, complete these lines if you have nonapportionable income, a net operating loss on Federal Form 1120, Line 29a, or both. Methods Three through Six also require them in certain situations, including when the mileage percentage is inapplicable. Method Seven requires these lines.
Can any corporation use Method Seven?
No. It requires either prior approval from the Missouri Director of Revenue or authorization under a Missouri regulation creating an alternative industry-specific method. The instructions identify broadcasters under 12 CSR 10-2.260 as the only currently authorized industry-specific group and require corporations meeting that definition to choose Method Seven.