Form Mo-5090 - Net Operating Loss Addition Modification Sheet
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Missouri Department of Revenue
Form
Net Operating Loss Addition Modification Sheet
MO-5090
Enclosure Sequence No. 1120-08
Corporation Name
Missouri Tax I.D. Number Charter Number
Federal I.D. Number
Year of Loss
Year of Modification
Complete this worksheet to compute the net operating loss (NOL) addition modification, pursuant to
Section 143.431.4, RSMo.
See back for instructions.
Use this form if the corporation reported a net operating loss deduction on Federal Form 1120, Line 29a or on Federal Form 1139 or Federal Form 1120X
for carryback years and in the year of the initial loss, used the loss to offset Missouri net positive additions. If both do not apply, there is no net operating
loss modification to compute. If both apply, then complete the net operating loss modification worksheet. If the NOL deduction is the sum of multiple years,
you must complete a Form MO-5090 for each loss year.
Column 4
Column 1
Column 2
Column 3
1. Net operating loss deduction used in the current year.
(Enter as a positive amount.)
2a. State tax addback
2b. State and local bond interest (except Missouri)
2c. Fiduciary and partnership adjustment
2d. Missouri depreciation basis adjustment
2e. Donations claimed for the Food Pantry Tax Credit
3. All required additions to federal taxable income, except for the
net operating loss modification: add Lines 2a, 2b, 2c, 2d, and 2e
4a. Interest on U.S. Government obligations
4b. Federally taxable — Missouri exempt obligations
4c. Reduction in gain due to basis difference
4d. Previously taxed income
4e. Amount of any state income tax refund included in federal
taxable income
4f. Capital gain exclusion from the sale of low income housing
project
4g. Fiduciary and partnership adjustment
4h. Missouri depreciation basis adjustment
4i. Net operating loss carryback previously disallowed for Missouri
4j. Depreciation recovery on qualified property that is sold
4k. Build America and Recovery Zone Bond Interest
4l. Missouri Public-Private Partnerships Transportation Act
5. All required subtractions from federal taxable income:
add Lines 4a through 4l
6. Net addition modification (but not less than zero):
Line 3 less Line 5
7. Total net operating loss from the Loss Year
___________ (Enter as a positive amount.)
8. Net operating loss deductions utilized in all prior years
(Enter as a positive amount.)
9. Cumulative sum: Line 1 plus Line 8
10. Sum: Line 6 plus Line 9
11. Amount: Line 10 less Line 7 (but not less than zero)
12. Net operating loss modification: lesser of Line 1 or Line 11.
Enter the amount here and on
Form
MO-1120, Part 1, Line 3.
Form MO-5090 (Revised 10-2013)
Mail to:
Taxation Division
Phone: (573) 751-4541
Visit
for
P.O. Box 3365
Fax: (573) 522-1721
additional information.
Jefferson City, MO 65105-3365
E-mail:
corporate@dor.mo.gov
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