MO-PTE: Pass-Through Entity Income Tax Return (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-PTE is Missouri’s 2025 Pass-Through Entity Income Tax Return for S corporations and partnerships. It reports Missouri income adjustments, net income or loss, tax credits, payments, and the resulting refund or amount due. It also includes an election to become an Affected
Who files this form
Form MO-PTE is for an S corporation or partnership electing to become an Affected Business Entity and be subject to the tax imposed by Section 143.436, RSMo, for the tax period covered by the return. The form includes a box to make this election.
The supplied form does not state broader mandatory filing requirements.
What you'll need
Gather the entity’s Missouri tax ID, federal employer ID, charter number, tax-period dates, and income and payment information.
For Part B, gather every member’s name, Social Security number or FEIN, residency and opt-out status, and membership percentage from Federal Schedule K-1.
Attach these documents when applicable:
- Federal K-1 for each member making an opt-out election.
- A copy of the approved federal extension, Form 7004, if you select the approved-extension box.
- MO-MS PTE if not all income is Missouri income.
- Schedule PTE-BD for the Missouri Business Income Deduction.
- Form MO-TC for tax credits.
- An additional member list if there is not enough space in Part B.
How to file
- Enter the entity’s identifying information and tax-period dates. Select S corporation or partnership and any applicable status boxes.
- Select the election box to become an Affected Business Entity for the tax period.
- Complete the income, adjustments, tax, payments, and refund or amount-due sections. Include applicable attachments.
- List all members in Part B and complete the signature section. The signer must be authorized to make the entity’s election.
- Mail the return to:
Missouri Department of Revenue
P.O. Box 3080
Jefferson City, MO 65105-3080
The supplied form does not provide e-filing instructions.
Common mistakes
- Not marking an address change. The form warns that failing to select this box may cause mail to go to the last address on file.
- Leaving members off Part B. All members must be listed. Use an attachment if necessary.
- Using incorrectly rounded membership percentages. Use percentages from Federal Schedule K-1 and round to the nearest two decimal places.
- Missing an opt-out attachment. Attach a Federal K-1 for each opt-out member.
- Entering negative tax amounts. Enter zero on Line 10 if the calculation is negative. Line 12 also cannot be less than zero.
- Overlooking missing preparer information. If a paid preparer failed to sign or provide an IRS preparer tax identification number, answer the form’s question and enter the preparer’s name, address, and phone number as directed.
Questions people ask
What tax rate does the 2025 form use?
Line 10 multiplies Missouri net income on Line 9 by 4.7%. If the result is less than zero, enter zero.
What should I do if a member makes an opt-out election?
Select the opt-out box on Page 1, attach a Federal K-1 for each opt-out member, and mark the member’s opt-out status in Part B.
Can I apply an overpayment to next year?
Yes. Line 21 lets you apply some or all of the overpayment on Line 20 to your anticipated 2026 pass-through entity income tax.
What if I have an approved federal extension?
Select the approved federal extension box and attach a copy of the approved Federal Extension, Form 7004.
Where can I ask questions about the return?
The form lists phone number (573) 751-4541, email pteincome@dor.mo.gov, and dor.mo.gov/faq/taxation/business/entity-tax.html for additional information.