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Missouri Department of Revenue
(MM/DD/YY)
Form
Missouri Dividends Deduction Schedule
MO-C
Beginning
Ending
Taxable Year
(MM/DD/YY)
(MM/DD/YY)
Missouri Tax I.D.
Federal Employer
Number
I.D. Number
Charter
Number
Corporation
Attachment Sequence No. 1120‑05
Name
Complete this schedule when computing the Missouri dividends allowed as a deduction pursuant to
Section 143.431.2, RSMo.
Complete this schedule only when using the
single factor apportionment or the optional single sales factor apportionment method.
(B)
(C)
(A)
(D)
Column A — Enter the amount of dividends entered on Federal Schedule C
Missouri
%
Federal
Missouri
Column B — Enter the amount of dividends received from Missouri sources
Dividends
Dividends
Deductions
Column D — Column (B) times Column (C)
Received
(B) X (C)
1. Dividends from less‑than‑20%‑owned domestic corporations
(other than debt‑financed stock) .............................................................................
00
00
70
00
2. Dividends from 20%‑or‑more‑owned domestic corporations
(other than debt‑financed stock) .............................................................................
00
00
80
00
See Federal
Instructions
3. Dividends on debt‑financed stock of domestic and foreign corporations ................
00
00
00
4. Dividends on certain preferred stock of less‑than‑20%‑owned public utilities ........
00
00
42
00
5. Dividends on certain preferred stock of 20%‑or‑more‑owned public utilities ..........
00
00
48
00
6. Dividends from less‑than‑20%‑owned foreign corporations and certain FSCs ......
00
00
70
00
7. Dividends from 20%‑or‑more‑owned foreign corporations and certain FSCs ........
00
00
80
00
8. Dividends from wholly owned foreign subsidiaries ...................................................
00
00
100
00
9. Dividends from domestic corporations received by a small business investment
company operating under the Small Business Investment Act of 1958 ..................
00
00
100
00
10. Dividends from affiliated group members ...............................................................
00
00
100
00
11. Dividends from certain FSCs ..................................................................................
00
00
100
00
12. Dividends from foreign corporations not included on Lines 3, 6, 7, 8, 10, or 11 .....
00
00
13. Income from controlled foreign corporations under subpart F ................................
00
00
14. Foreign dividend gross‑up ......................................................................................
00
00
15. IC‑DISC and former DISC dividends not included on Lines 1, 2, or 3 ...................
00
00
16. Other dividends .......................................................................................................
00
00
17. Deduction for dividends paid on certain preferred stock of public utilities ..............................................
00
0
18. Total of Column (B), Lines 1 through 16 .................................................................................................
00
0
19. Total of Column (D), Lines 1 through 17 ..........................................................................................................................................................
00
20. Total Missouri dividends deduction. Subtract Line 19 from 18 ........................................................................................................................
00
21. Apportionment factor from Form MO‑MS, Part 2, Line 7 or Line 7a ................................................................................................................
%
22. Multiply Line 20 by Line 21. Enter here and on Form MO‑1120, Line 11 ........................................................................................................
00
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