Reset Form              Print Form

                                                                                                         Department Use Only
                       Form   2023 S‑Corporation Allocation                                              (MM/DD/YY)
MO‑MSS                        and Apportionment Schedule                                                                    Attachment Sequence No. 1120S-02

                                                       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 only one of the boxes below and enter the percentage calculated on Form MO‑NRS, Parts 1 and 2, Column (c).

                               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-NRS, Parts 1 and 2, Column (c).

Apportionment Election                                 Missouri Miles               Total Miles              Percent

                                                                       ÷                                 =                       %
                                                                                                                    .
                              Seven – Broadcasters or Other Approved Method – Attach a detailed explanation (see instructions).

                                                           For use with Method Two A or as directed by instructions

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

Part 1                 2. Amount of total receipts everywhere ..........................................................                                   . 00

                       3. Receipts Factor - Divide Line 1 by Line 2.
                          Enter on Form MO-NRS Parts 1 and 2, Column (c)                                                                                     %
                                                                                                                                                .

                                                            *23105010001*
                                                                                  23105010001

                                            Directly allocable nonapportionable income.  Do not allocate expenses that have been excluded from federal taxable income. All income is 
                                            presumed to be apportionable income unless you can clearly show the income to be nonapportionable income. If you have nonapportionable  
                                            income pertaining to distributive share items not listed below, attach a table similar to the one below for the distributive share item.

                                                                                                                                                             Allocation of Nonapportionable Income
                                                                                                                                             Gross Income                    Related Expenses
                                                                                                                                              (1) Everywhere (2) Missouri    (3) Everywhere       (4) Missouri

                                            4.  Interest income ........................................................................     00                           00 00                               00

Part 1                                      5. Royalties ..................................................................................   00                          00 00                               00

                                            6. Net Rental Real Estate Income (Loss) .....................................                    00                           00 00                               00

                                            7. Net Short-Term Capital Gain (Loss) ........................................                   00                           00 00                               00

                                            8. Ordinary Dividends  ..................................................................        00                           00 00                               00

                                            9.  Other income ..........................................................................      00                           00 00                               00

                                            10. Total each column .................................................................          00                           00 00                               00

                                            The following steps must be followed for each distributive share item for which there is an allocation of nonapportionable income. Attach an 
                                            explanation and computations detailing the nature of the nonapportionable income.
                                            Example: Assume $15,000 in net rental real estate income (loss) of which $12,000 is apportionable income and $3,000 is nonapportionable of 
                                            which $1,000 is directly allocated to Missouri income.  Assume an apportionment factor of 33.333% (from Part 1, Line 3): 

                                             Step
                                             1    $15,000 Net rental real estate income (loss)
                                             2   –  3,000 Allocated as nonapportionable income 
                                                  $12,000 Apportionable income
                                             3    $12,000 X 33.333% = $4,000
                                             4     $1,000 Nonapportionable income allocated to Missouri
                                             5   + $4,000 From Step 3
                                                   $5,000 Enter on Form MO‑NRS, Part 1, Line 2, Column (b).
Allocation and Apportionment of Share Items  6   $5,000/15,000 = 33.333%  This percentage is entered on Form MO-NRS, Part 1, Line 2, Column (c).

                                                          *23105020001*
                                                                            23105020001
Attach to Form MO‑1120S and mail to                                                                                                                                          Form MO-MSS (Revised 12-2023)
the Missouri Department of Revenue.
Refund or No Amount Due:
P.O. Box 336
Jefferson City, MO 65105-0336