Form Corp. 60a - Articles Of Termination Form For A Nonprofit Corporation, Form 943 - Request For Tax Clearance Page 3

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Frequently Asked Questions
1. . What if I don’t know my Missouri tax identification number?
7. . Are LLCs subject to franchise tax?
The Missouri tax identification number is assigned by the
No, the corporation franchise tax is imposed upon “every
Missouri Department of Revenue at the time you register
corporation organized under or subject to Chapter 351,
for the reporting of sales/use, withholding, corporation
RSMo.” Therefore, LLCs, which are organized under
income or corporation franchise tax. If you have not regis-
Chapter 347, RSMo, are not subject to franchise tax.
tered your business or need to check on the status of a
registration, please contact Business Tax Registration at
8. . What are the reasons a corporation is dissolved?
(573) 751-5860.
A corporation can be dissolved for failure to file the Annual
Report, failure to file and/or pay required taxes, failure to
2. . What is my federal employer identification number?
maintain a registered agent, and practicing fraud against
The Internal Revenue Service issues your federal em-
the state.
ployer identification number when you register to file
federal taxes. If you do not have this number, we will
9. . What are the consequences of being administratively
review the account based on the information provided.
dissolved versus voluntarily dissolved?
If the corporation voluntarily dissolves it indicates the
3. . What is my corporation charter number/certificate of
corporation requested the dissolution. If it is administra-
authority number?
tively dissolved, the Secretary of State’s Office has
Your corporate charter number is issued to a Missouri
dissolved the corporation. If the corporation is administra-
corporation, limited liability company or limited partnership,
tively dissolved, it could have difficulty when bidding a job
by the Missouri Secretary of State’s Office, authorizing
in the state, trying to obtain a loan, or when completing a
your company to transact business in the State of Missouri.
financial closing through a bank. The Secretary of State’s
The certificate of authority number is issued by the
web site is: , and may be viewed
Missouri Secretary of State’s Office to foreign entities.
for additional information, forms, and the current status of
Questions concerning these numbers should be directed to
the corporation.
the Missouri Secretary of State’s Office at (573) 751-4153.
10. . Does this request have to be signed by the owner or
4. . I am a foreign corporation. Am I required to register with
corporate officer?
the Missouri Secretary of State’s Offi i ce?
Yes, an officer or the owner must sign the request.
If you are a corporation, you must be authorized to transact
business in the State of Missouri with the Missouri
11. . Can I send my Secretary of State application with my tax
Secretary of State’s Office. Some foreign corporations
clearance request form?
may not be required to obtain a certificate of authority
No, once you receive the clearance letter it is sent with all
number in Missouri. If your corporation is not required,
required information to the Secretary of State’s Office.
indicate so and the reason why. You may review Section
351.572.2 RSMo, at
12. . Will the Secretary of State’s Office accept a faxed copy of
399/3510572.htm for possible reasons a corporation may
the tax clearance?
not be required to register. If your corporation’s activities
Yes, as long as it is within the allotted 60 day timeframe
do not fall within the guidelines of this statute, please
indicated on the clearance letter. Because the letter is only
contact the Missouri Secretary of State’s Office at (573)
valid for 60 days, you may need to take this into considera-
751-4153 to obtain authorization to transact business in
tion when completing the request for tax clearance and not
Missouri.
request it too soon.
5. . Why do I have to file a franchise tax return if I am not a
If you have questions concerning the tax clearance, please
franchise?
contact the Missouri Department of Revenue, Tax Clearance
Franchise tax is a tax based on the amount of assets a
Unit at (573) 751-9268. The fax number is (573) 522-1160.
corporation has in or apportioned to the state of Missouri. It
does not pertain to being a franchise.
If you have questions concerning reinstatements, please
contact the Missouri Secretary of State’s Office at (573) 751-
6. . Are not-for-profit corporations subject to franchise tax?
4153 or toll free at (866) 223-6535.
No, pursuant to Section 147.010, RSMo, not-for-profit
corporations are not subject to franchise tax.
Federal Privacy Notice
The Federal Privacy Act requires the Missouri Department of Revenue (depart-
Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-
ment) to inform taxpayers of the department's legal authority for requesting
tax uses are: (1) to provide information to the Department of Higher Education
identifying information, including social security numbers, and to explain why the
with respect to applicants for financial assistance under Chapter 173, RSMo and
information is needed and how the information will be used.
(2) to offset refunds against amounts due to a state agency by a person or entity
(Chapter 143, RSMo). Information furnished to other agencies or persons shall be
Chapter 143 of the Missouri Revised Statutes authorizes the department to
used solely for the purpose of administering tax laws or the specific laws adminis-
request information necessary to carry out the tax laws of the state of Missouri.
tered by the person having the statutory right to obtain it as indicated above. (For
Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require
the department's authority to prescribe forms and to require furnishing of social
taxpayers to provide social security numbers.
security numbers, see Chapters 135, 143, and 144, RSMo.)
The department uses your social security number to identify you and process your
You are required to provide your social security number on your tax return.
tax returns and other documents, to determine and collect the correct amount of
Failure to provide your social security number or providing a false social security
tax, to ensure you are complying with the tax laws, and to exchange tax informa-
number may result in criminal action against you.
tion with the Internal Revenue Service, other states, and the Multistate Tax

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