Form Mo-Ms - Corporation Allocation And Apportionment Of Income Schedule Page 2
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1
2Method Two
Method Two A
Business Transaction Single Factor Apportionment
Optional Single Sales Factor Apportionment
1. Amount of sales wholly in Missouri . .
1
00
1a. Amount of sales in Missouri . . . . . . . .
1a
00
2. Amount of sales partly within and
partly without Missouri . . . . . . . . . . .
2
00
3. Amount of sales wholly without
Missouri . . . . . . . . . . . . . . . . . . . . . .
3
00
4. Total amount - all sources -
Add Lines 1, 2, and 3 . . . . . . . . . . . .
4
00
4a. Amount of total sales . . . . . . . . . . . .
4a
00
5. One-half of Line 2 . . . . . . . . . . . . . . .
5
00
6. Total amount Missouri -
Add Lines 1 and 5. . . . . . . . . . . . . . .
6
00
7a. Missouri optional single sales factor
apportionment fraction -
7. Missouri single factor apportionment
.
.
Divide Line 1a by Line 4a . . . . . . . .
7a
%
fraction - Divide Line 6 by Line 4 . . .
7
%
Note: Stop here if you do not have any wholly passive investment income from outside Missouri.
Enter
Schedule
MO-MS, Part 2, Line 7 or Line 7a on
Form
MO-1120, Line 10.
8. Missouri taxable income - all sources
(Form MO-1120,
Line 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
9. Federal income tax
(Form MO-1120,
Line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
00
10. Net Operating Loss (from Federal Form 1120, Line 29a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
00
11. Partial Missouri taxable income - all sources - add Lines 8 through 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
00
12. Dividends from a non-Missouri payor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12
00
13. Allocation of wholly passive investment income from outside Missouri. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
00
14. Apportionable Income - Line 11 less Line 12 and Line 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
00
15. Partial Missouri taxable income - Missouri sources - Multiply Line 14 by Line 7 or 7a.. . . . . . . . . . . . . . . . . . .
15
00
.
16. Missouri income percentage - Divide Line 15 by Line 11 and enter on
Form
MO-1120, Line 10 . . . . . . . . . . .
16
%
Form MO-MS (Revised 12-2013)
Taxation Division
Phone: (573) 751-4541
P.O. Box 3365
Fax: (573) 522-1721
Visit
Jefferson City, MO 65105-3365
E-mail:
corporate@dor.mo.gov
for additional information.
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