Section 5 Overview

LibraryTax Law 2009

A corporation’s Missouri income tax liability is computed following these eight steps, which are explained in detail in §§6.6–6.32 below:

1. The starting point in the calculation is the corporation’s federal taxable income. For all tax years ending on or after July 1, 2002, this starting point may be a loss, if a loss is reported on the federal income tax return for the year. See § 143.431.5, RSMo Supp. 2007. For tax years ending before July 1, 2002, corporations reporting a loss for federal income tax...

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