Section 62 Form MO-MSS, S Corporation Allocation and Apportionment Schedule

• Library: Tax Law 2009 Forms

SCHEDULE MO-MSS

Attachment Sequence No. 1120S-04

MISSOURI DEPARTMENT OF REVENUE

S CORPORATION ALLOCATION AND APPORTIONMENT SCHEDULE

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                |DO NOT USE THIS SCHEDULE IF ALL INCOME IS FROM MISSOURI SOURCES. |
                |------------------------------------------------------------------------------|
                | |MO TAX | |FEDERAL |
                |CORPORATION NAME |I.D. |CHARTER NUMBER |I.D. |
                | |NUMBER | |NUMBER |
                |------------------------------------------------------------------------------|
                |APPORTIONMENT ELECTION |
                |------------------------------------------------------------------------------|
                |. Missouri Statutes provide seven methods of determining income from Missouri |
                |sources. Check only ONE of the seven boxes. |
                | |
                |[ ] Method One - MULTISTATE ALLOCATION AND THREE FACTOR APPORTIONMENT - |
                |Multistate Tax Compact - Section 32.200, RSMo - Complete Parts 3 and 2. |
                | |
                |[ ] Method Two - BUSINESS TRANSACTION SINGLE FACTOR APPORTIONMENT - Section |
                |143.451.2(2), RSMo - Complete Parts 3 and 1. |
                | |
                |Special Methods Number 3 to 7- Attach Detailed Explanation |
                | |
                |[ ] Three - Transportation - Section 143.451.3, RSMo [ ] Six -Telephone and |
                |Telegraph -Section 143.451.6, RSMo |
                | |
                |[ ] Four - Railroad - Section 143.451.4, RSMo [ ] Seven - Other Approved |
                |Method - Section 143.461.2, RSMo |
                | |
                |[ ] Five - Interstate Bridge - Section 143.451.5, RSMo |
                | |
                |Letter of Approval from the Director of Revenue must be attached. |
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                |PART 1 - METHOD TWO - SINGLE FACTOR APPORTIONMENT |
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                |. Enter on Line 1 the amount of sales which are transacted wholly in Missouri.|
                | |
                |. Enter on Line 2 the amount of sales which are transacted partly within |
                |Missouri and partly without Missouri. |
                | |
                |. Enter on Line 3 the amount of sales which are transacted wholly without |
                |Missouri. |
                | |
                |. In determining income from Missouri sources in cases where sales do not |
                |express the volume of business, enter on Line 1 the amount of business |
                |transacted wholly in |
                | |
                |Missouri and enter on Line 2 the amount of business transacted partly in |
                |Missouri and partly outside Missouri. |
                | |
                |Attach an explanation reconciling Line 4 with specific data on Federal Form |
                |1120S. |
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                | |TOTAL | |MISSOURI|
                |--------------------------------------------+----------------------+-+--------|
                |1. Amount wholly in Missouri . . . . . . . .| | | | |
                |. . . . . . . . . . . .. . . . . . . . . . .| |1| |00 |
                |. . . . . . . . .. . . . . . . . . . . . . .| | | | |
                |. . . . . . | | | | |

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