MO-PTE Opt-Out: Missouri Resident Member Opt-Out of Pass-Through Entity Income Tax (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-PTE Opt-Out lets a Missouri resident partner or S corporation shareholder elect not to have pass-through entity income tax imposed on the business for income items allocated to that member. It also lets a member revoke a previous opt-out election. The form records the bus
Who files this form
Form MO-PTE Opt-Out is for a Missouri resident partner or S corporation shareholder who chooses not to have the business pay pass-through entity income tax on the items allocable to that member.
The form is also used by a Missouri resident member to revoke a previous opt-out election. The partnership or S corporation completes Part 1, and the member completes the applicable election or revocation section and signs the form.
What you'll need
Have the following information ready:
- Business information: Partnership or S corporation type, federal identification number, Missouri identification number if applicable, business name, email, and mailing address.
- Member information: Name, Social Security number, mailing address, and FEIN or Missouri tax identification number if applicable. The privacy notice says the member’s Social Security number is mandatory.
- Tax year information: Calendar year 2025, or the fiscal year beginning and ending dates.
- For a revocation: The date of the previous opt-out election.
- Signature information: Member’s signature, printed name, date signed, and daytime telephone number.
How to file
- Have the partnership or S corporation complete Part 1, including the business-type checkbox and business information.
- Complete Part 2 to make an opt-out election, or Part 3 to revoke a previous election.
- Sign and date Part 4. Include your printed name and daytime telephone number.
- Mail the completed form to:
Taxation Division
P.O. Box 3080
Jefferson City, MO 65105-3080
- Give the affected business a copy of the opt-out form to include with its Missouri pass-through entity income tax return. If revoking an election, also give the revocation to the partnership or S corporation.
Common mistakes
- Leaving out your Social Security number. The privacy notice says it is mandatory and that omitting it may result in additional requests from the Department.
- Forgetting to sign or date the agreement. Both are required.
- Omitting a daytime telephone number. The form asks for one so the Department can contact you with questions.
- Not giving the business a copy. The filing directions require a copy of the opt-out form for the business’s return and require you to furnish any revocation to the business.
Questions people ask
How long does the 2025 opt-out election last?
The election applies to the partnership’s or S corporation’s 2025 tax year and all subsequent tax years, unless revoked.
Does opting out remove my responsibility to pay Missouri income tax?
No. By making the election, you agree to file an income tax return and timely pay Missouri taxes on the affected business’s income for your tax year corresponding to the business’s 2025 tax year and all subsequent tax years. You also agree to Missouri’s personal jurisdiction for collecting those taxes and related interest and penalties.
Can I revoke my opt-out election?
Yes. Complete Part 3 to revoke a previous election. A timely filed revocation applies to the tax year for which it is first effective and all subsequent tax years, until a new opt-out election is filed. You must also provide the revocation to the partnership or S corporation.
Where can I get help with this form?
Call (573) 751-4541, email pteincome@dor.mo.gov, or visit dor.mo.gov/faq/taxation/business/entity-tax.html/.