Reset Form          Print Form                    Attach to Form MO-1120 and mail to 
                                                                                                                                              the Missouri Department of Revenue.

                                                                                                                                   Department Use Only
                                                  Form 2023 Corporation Allocation and                                             (MM/DD/YY)
                                                       Apportionment of Income Schedule                                                                    Attachment Sequence No. 1120-01
                                                  MO-MS
                                                                                 Beginning                                           Ending
                                                       Taxable Year
                                                                                 (MM/DD/YY)                                          (MM/DD/YY)
Missouri Tax
I.D. Number                                                                                              Do not complete this form if all income is from Missouri sources.
Federal Employer                                                                                         Charter
I.D. Number                                                                                              Number
Corporation
Name
                                                  Select a box below and enter the method and the percentage calculated on Form MO-1120 for Line 9 Method and Percent.
                                                       Two A - Receipts Factor Apportionment - Section 143.455.2, RSMo - (Complete Part 1)

                                                  Special Methods - See Instructions and Attach Detailed Explanation (if directed).
                                                       Three - Transportation                                              Four - Railroad 

                                                       Five - Interstate Bridge                                            Six - Telephone and Telegraph 

                                                  Note: Complete mileage information below for Method Three - Six and enter the percentage on Form MO-1120, Line 9.
                      Apportionment Election
                                                                                 Missouri Miles          Total Miles                   Percent
                                                                                                 ÷                                 =                                                           %
                                                                                                                                             .
                                                       Seven - Broadcasters or Other Approved Method – See Instructions and attach a detailed explanation (instructions).

                                                                                  For use with Method Two A or as directed by instructions.

                                                    1. Amount of receipts in Missouri  .......................................................................................................    . 00

                                                    2. Amount of receipts everywhere ......................................................................................................       . 00

                                                    3. Receipts Factor - Divide Line 1 by Line 2 .............................................................................................  .   %

                                                  Note: Stop here unless you have either Nonapportionable Income or a Net Operating Loss on Federal Form 1120, Line 29A or both.
                                                  Enter Line 3 on Form MO-1120, Line 9 Percent.

                                                    4. Taxable Income - All Sources (Form MO-1120, Line 8) .................................................................                      . 00

                                                    5. Net Operating Loss (from Federal Form 1120, Line 29a) ...............................................................                      . 00
                                            Part 1
                                                      6. Taxable Income - All Sources - Add Line 4 and Line 5 ...................................................................                 . 00

                                                    7. Nonapportionable Income - Everywhere - Attach a detailed Form MO-NAI to be considered ......                                               . 00

                                                    8. Apportioned  Missouri Income - Subtract Line 7 from Line 6, then multiply by Line 3 .....................                                  . 00

                                                      9. Nonapportionable Income - Missouri-allocated - Attach a detailed Form MO-NAI to be considered                                            . 00

                                                    10. Apportioned Net Operating Loss - See Instructions........................................................................                 . 00

                                                  11. Preliminary Missouri Taxable Income - Add Lines 8 and 9, then subtract Line 10 .........................                                    . 00
                                                    12. Divide Line 11 by Line 4.  Enter on Form MO-1120, Line 9 Percent ....................................................                   .   %
                                                                                                                                                                                                Form MO-MS (Revised 12-2023)
Balance  Due:                                                                               Refund or No Amount Due: 
P.O. Box 3365                                                                               P.O. Box 700                             *23104010001*
Jefferson City, MO 65105-3365                                                               Jefferson City, MO 65105-0700
                                                                                                                                                           23104010001