Fillable Form 943 - Request For Tax Clearance (Page 2 of 2) in pdf

Frequently Asked Questions

1. What if I don’t know my Missouri tax identification

7. Are LLCs subject to franchise tax?

number?

No, the corporation franchise tax is imposed upon “every

The Missouri tax identification number is assigned by the

corporation organized under or subject to Chapter 351,

Missouri Department of Revenue at the time you register

RSMo.” Therefore, LLCs, which are organized under

for the reporting of sales/use, withholding, corporation

Chapter 347, RSMo, are not subject to franchise tax.

income or corporation franchise tax. If you have not regis-

tered your business or need to check on the status of a

8. What are the reasons a corporation is dissolved?

registration, please contact Business Tax Registration at

A corporation can be dissolved for failure to file the Annual

(573) 751-5860.

Report, failure to file and/or pay required taxes, failure to

maintain a registered agent, and practicing fraud against

2. What is my federal employer identification number?

the state.

The Internal Revenue Service issues your federal

em ployer identification number when you register to file

9. What are the consequences of being administratively

federal taxes. If you do not have this number, we will

dissolved versus voluntarily dissolved?

review the account based on the information provided.

If the corporation voluntarily dissolves it indicates the

corporation requested the dissolution. If it is adminis-

3. What is my corporation charter number/certificate of

tratively dissolved, the Secretary of State’s Office has

authority number?

dissolved the corporation. If the corporation is administra-

Your corporate charter number is issued to a Missouri

tively dissolved, it could have difficulty when bidding a job

corporation, limited liability company or limited partnership,

in the state, trying to obtain a loan, or when completing a

by the Missouri Secretary of State’s Office, authorizing

financial closing through a bank. The Secretary of State’s

your company to transact business in the State of Missouri.

web site is: , and may be viewed

The certificate of authority number is issued by the

for additional information, forms, and the current status of

Missouri Secretary of State’s Office to foreign entities.

the corporation.

Questions concerning these numbers should be directed to

the Missouri Secretary of State’s Office at (573) 751-4153.

10. Does this request have to be signed by the owner or

corporate officer?

4. I am a foreign corporation. Am I required to register

Yes, an officer or the owner must sign the request.

with the Missouri Secretary of State’s Office?

If you are a corporation, you must be authorized to

11. Can I send my Secretary of State application with my

transact business in the State of Missouri with the Missouri

tax clearance request form?

Secretary of State’s Office. Some foreign corporations

No, once you receive the clearance letter it is sent with all

may not be required to obtain a certificate of authority

required information to the Secretary of State’s Office.

number in Missouri. If your corporation is not required,

indicate so and the reason why. You may review Section

12. Will the Secretary of State’s Office accept a faxed copy

351.572.2 RSMo,

of the tax clearance?

399/3510572.htm for possible reasons a corporation may

Yes, as long as it is within the allotted 60 day timeframe

not be required to register.

indicated on the clearance letter. Because the letter is only

valid for 60 days, you may need to take this into consider-

5. Why do I have to file a franchise tax return if I am not a

ation when completing the request for tax clearance and

franchise?

not request it too soon.

Franchise tax is a tax based on the amount of assets a

corporation has in or apportioned to the state of Missouri. It

If you have questions concerning the tax clearance, please

does not pertain to being a franchise.

contact the Missouri Department of Revenue, Tax Clearance

Unit at (573) 751-9268. The fax number is (573) 522-1265.

6. Are not-for-profit corporations subject to franchise

tax?

If you have questions concerning reinstatements, please

No, pursuant to Section 147.010, RSMo, not-for-profit

contact the Missouri Secretary of State’s Office at (573)

corporations are not subject to franchise tax.

751-4153 or toll free at (866) 223-6535.

Federal Privacy Notice

The Federal Privacy Act requires the Missouri Department of Revenue (depart-

state Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily

ment) to inform taxpayers of the department’s legal authority for requesting

provided non-tax uses are: (1) to provide information to the Department of Higher

Education with respect to applicants for financial assistance under Chapter 173,

identifying information, including social security numbers, and to explain why the

information is needed and how the information will be used.

RSMo and (2) to offset refunds against amounts due to a state agency by a

person or entity (Chapter 143, RSMo). Information furnished to other agencies

Chapter 143 of the Missouri Revised Statutes authorizes the department to

or persons shall be used solely for the purpose of administering tax laws or the

request information necessary to carry out the tax laws of the state of Missouri.

specific laws administered by the person having the statutory right to obtain it as

Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require

indicated above. (For the department’s authority to prescribe forms and to require

taxpayers to provide social security numbers.

furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.)

The department uses your social security number to identify you and process

You are required to provide your social security number on your tax return.

your tax returns and other documents, to determine and collect the correct

Failure to provide your social security number or providing a false social security

amount of tax, to ensure you are complying with the tax laws, and to exchange

number may result in criminal action against you.

tax information with the Internal Revenue Service, other states, and the Multi-

Form 943 - Request For Tax Clearance Page 2

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