Section 35 Election to File

• Library: Tax Law 2009

An affiliated group must make its election to file a consolidated Missouri income tax return by filing the return on or before the date that the parent corporation’s separate return is due (including any extensions of time to file). 12 C.S.R. § 10-2.045(13). Each member of the affiliated group is required to file its consent to the consolidated return. 12 C.S.R. § 10-2.045(24).

Under this rule, an election to file a consolidated Missouri income tax return cannot be made retroactively. Following the decision in General Motors Corp. v. Director of Revenue,
981 S.W.2d 561 (Mo. banc 1998),however, some taxpayers attempted to make a retroactive election to file consolidated Missouri income tax returns. In Eddie Bauer, Inc. v. Director of Revenue, 70 S.W.3d 434 (Mo. banc 2002), and Boise Cascade...