Form Mo-Mss - S Corporation Allocation And Apportionment Schedule

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Missouri Department of Revenue
S Corporation Allocation
Form
and Apportionment Schedule
Attachment Sequence No. 1120S‑04
MO-MSS
Do not complete this schedule if all income is from Missouri sources.
Corporation Name
MO Tax I.D. Number
Charter Number
Federal I.D. Number
Missouri Statutes provide eight methods of determining Missouri taxable income from Missouri sources. Select only one of the eight boxes
and enter the method number and the percentage calculated on
Schedule MO-NRS,
Parts 1 and 2, Column (c).
r Method One ‑ Multistate Allocation and Three Factor Apportionment ‑ Multistate Tax Compact ‑
Section 32.200, RSMo
‑ (Complete Parts 3 and 1)
r Method Two ‑ Business Transaction Single Factor Apportionment ‑
Section 143.451.2(2), RSMo
‑ (Complete Parts 3 and 2)
r Method Two A ‑ Optional Single Sales Factor Apportionment ‑
Section 143.451.2(3), RSMo
‑ (Complete Parts 3 and 2)
Special Methods ‑ Attach Detailed Explanation
r Three ‑ Transportation ‑
Section 143.451.3, RSMo
r Four ‑ Railroad ‑
Section 143.451.4, RSMo
r Five ‑ Interstate Bridge ‑
Section 143.451.5, RSMo
r Six ‑ Telephone and Telegraph ‑
Section 143.451.6, RSMo
Note: Complete mileage information below for Method Three ‑ Six and enter the percentage on
Schedule MO-NRS,
Parts 1 and 2,
Column (c).
Missouri Miles
Total Miles
Percent
.
%
÷
=
______________
______________
r Seven ‑ Other Approved Method ‑
Section 143.461.2,
RSMo. Letter of Approval from the Director of Revenue must be attached.
Round percentage on this form to three digits to the right of the decimal point, such as 12.345%.
Total Everywhere (b)
Total Missouri (a)
Percent within Missouri (a) ÷ (b)
1. Average yearly value of real and tangible personal
property used in the business, whether owned or
rented. Owned property: (at original cost, see
instructions) (Exclude property not connected with
the business and value of construction in progress.)
Land
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
00
Depreciable assets . . . . . . . . . . . . . . . . . . . . . . . .
00
00
Inventory and supplies . . . . . . . . . . . . . . . . . . . . . .
00
00
Other (attach schedule) . . . . . . . . . . . . . . . . . . . . .
00
00
Net annual rental of property, times eight . . . . . . .
00
00
.
Total Property Values . . . . . . . . . . . . . . . . . . . . . . . .
1a
00 1b
00
1
%
2. Wages, salaries, commissions, and other
compensation of employees related to business
income
.
Total Wages and Salaries . . . . . . . . . . . . . . . . . . . . .
2a
00 2b
00
2
%
3. Sales (gross receipts, less returns and allowances):
a) Sales delivered or shipped to Missouri
purchasers:
1) Shipped from outside Missouri . . . . . . . . . . .
00
2) Shipped from within Missouri . . . . . . . . . . . .
00
b) Sales shipped from Missouri to:
1) the United States Government . . . . . . . . . . .
00
2) purchasers in a state where the taxpayer
would not be taxable (e.g., under Public
Law 86‑272) . . . . . . . . . . . . . . . . . . . . . . . . .
00
c) Other gross receipts (rents, royalties, interest,
etc.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
.
Total Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3a
00 3b
00
3
%
4. Apportionment Factor — add percentages on Lines 1, 2, and 3, and divide by factors present (see instructions)
.
Enter on
Schedule
MO-NRS, Parts 1 and 2, Column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
%
Form MO‑MSS (Revised 11‑2013)

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