Form 2823 - Credit Institution Tax Return - 2010 printable pdf download

FORM

MISSOURI DEPARTMENT OF REVENUE

P.O. BOX 898

2823

JEFFERSON CITY, MO 65105-0898

(573) 751-2326

TDD 1-800-735-2966

(REV. 10-2010)

CREDIT INSTITUTION TAX RETURN

FOR CALENDAR YEAR 2011 — BASED ON THE YEAR 2010

DUE DATE April 18, 2011

NAME

ADDRESS

CITY, STATE, ZIP CODE

FEDERAL EMPLOYER IDENTIFICATION NUMBER / SOCIAL SECURITY NUMBER

COUNTY NAME

COUNTY CODE

___ ___ ___ ___ ___ ___ ___ ___ ___

During this taxable year, have you been notified of a change in your federal net income taxes for any prior period?

Yes

(If yes, submit schedule of changes.)

NOTE: A COPY OF THE FEDERAL RETURN AND SUPPORTING SCHEDULES MUST BE ATTACHED TO THIS RETURN.

PART I

1. Federal taxable income (loss) from Federal Forms 1120, Line 28 or 1120S, Line 21 or Form 1065, Line 22

or Schedule C, Line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ADDITIONS

2. Income from state and/or political subdivision obligations not included in federal income (explain if different from tax-exempt

interest on the federal return) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Income from federal government securities not included in federal income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Charitable contribution claimed on federal return (attach schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. Bad debt claimed on federal return (

Reserve method

Direct write-off method

Other ____________________) . . .

6. Net bad debt recoveries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Missouri Credit Institution tax deducted on federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Taxes deducted on federal return, claimed as credits on this return (must be detailed on Schedule A or attachment) . . . . . . . . . . .

9. Other additions (attach detailed schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. TOTAL of Lines 1 through 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART II

DEDUCTIONS

11. Net bad debt charge offs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12. Federal income tax deduction (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13. Other deductions (attach detailed schedule) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Total of Lines 11, 12, and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15. Total income before charitable contribution deduction (Line 10 less Line 14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16. Less charitable contribution deduction (limit is 5% of Line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17. Taxable income (Line 15 less Line 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART III

COMPUTATION OF TAX

18. Tax at 7% of Line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19. Less credits from Line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20. Tax due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21A. Less tentative payment or amount previously paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21A

21B. Overpayment of previous year’s tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21B

21C. Miscellaneous credits (attach schedule and approved authorizations) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21C

21D. Enterprise Zone Credit (attach certificate of eligibility) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21D

22. Balance due or overpaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

23. Interest for delinquent payment after April 18, 2011 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24. TOTAL AMOUNT DUE OR OVERPAYMENT TO BE REFUNDED (Line 22 plus Line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

MO 860-1719 (10-2010)

This publication is available upon request in alternative accessible format(s).