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                                                                                                        r  Amended Return - Select if filing an amended return.
                                                               Form
                                                                     2023 Credit Union Tax Return       r  Federal Extension - Select this box if you have an approved 
                                                               INT-4                                          federal extension. 

2024 taxable year based on the 2023 calendar year income period                                                                                                                                                   Due date April 15, 2024
Name                                                                                                     Federal Employer Identification Number (FEIN)
                                                                                                               |        |        |        |        |        |        |        |        
Address

City                                                                                              State                                                                                                           ZIP Code

                                                                     Note: A copy of the NASCUS or NCUA call report must be attached

                                                                1. Total gross income from NASCUS or NCUA Call Report as of December 31, 2023...............                                          1                   00

                                                                2. Recoveries of bad debts from call report.................................................................................          2                   00
                                                                3. Missouri Credit Union tax expensed on call report..................................................................                3                   00
                                                                4. Missouri taxes claimed as credits on this return from Schedule A...........................................                        4                   00
                                                                5. Other additions (attach detailed schedule)..............................................................................           5                   00
                  Part 1 - Additions
                                                                6. Total of Lines 1 through 5........................................................................................................ 6                   00

                                                                7. Total operating expenses from NASCUS or NCUA Call Report as of December 31, 2023.....                                              7                   00
                                                                8. Dividends and interest paid on general shares from call report...............................................                      8                   00
                                                                9. Loans charged off as bad debts from call report.....................................................................               9                   00
                                                               10. Other deductions (complete detailed schedule on page 2).....................................................                       10                  00
                                                               11. Total of Lines 7 through 10......................................................................................................  11                  00
                  Part 2 - Deductions                          12. Port Cargo Expansion deduction.............................................................................................        12                  00
                                                               13. International Trade Facility deduction......................................................................................  13                       00
                                                               14. Qualified Trade Activities deduction (limit is 50% of Line 6)..................................................                    14                  00

                                                               15. Taxable income (Line 6 less Lines 11, 12, 13, and 14)...........................................................                   15                  00

                                                               16.  Tax — Line 15 multiplied by 4.48% or amount from apportionment schedule, Line 8 ...................  16                                               00
                                                               17.  Tax credits from Line 4 above .................................................................................................  17                   00
                                                               18.  Tax due (Line 16 less Line 17) ................................................................................................  18                   00
                                                               19A.  Less tentative payment or amount previously paid ...............................................................  19A                                00
                                                               19B.   Miscellaneous credits (complete Tax Credit Schedule, page 2. Attach approved  
                                                                     authorizations)  ......................................................................................................................  19B         00
                                                               20.  Overpayment of previous year’s tax ........................................................................................  20                       00
                                                               21.  Amended return only - Amount paid on original return............................................................  21                                  00
                                                               22.  Amended return only - Overpayment, if any, shown on original return ...................................  22                                           00
                                    Part 3 - Computation of Tax
                                                               23.  Amended return only - (Line 21 less Line 22) .........................................................................  23                            00
                                                               24.  Balance due or overpaid (Line 18 less Lines 19A, 19B, 20, and 23)  .....................................  24                                          00
                                                               25.  Interest for delinquent payment after April 15, 2024 (see instructions) ...................................  25                                       00
                                                               26.  Total amount due or overpayment (see instructions for overpayment). (Line 24 plus Line 25)  26                                                        00

                                                                                                   Description (Do not list real estate taxes or tangible personal property tax on leased property)                      Amount

                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
          Schedule ASchedule A
                                                                                                                                                                                                                               00
                                                  Taxes Claimed As CreditsTaxes Claimed As Credits                                                                                                                             00
                                                                                                                                                Total (Enter on Lines 4 and 17, Page 1)                                        00

                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
 Line 10                                                                                                                                                                                                                       00
                                                  Detailed Schedule                                                                                                                                                            00
                                                                                                                                                                    Total (Enter on Line 10, Page 1)                           00

                                                                                                    Benefit Number                              Credit Name                                           Amount Claimed

                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
                                                                                                                                                                                                                               00
                              Tax Credit Schedule                                                                                                                                                                              00
                                                                                                                                                                                                                               00
                                                                                                                                                                    Total (Enter on Line 19B, Page 1)                          00

                              I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any 
                              member of his or her firm, or if internally prepared, any member of the internal staff ..............................................                                   r  Yes    r No
                              Under penalties of perjury, I declare that the above information and any attached schedules and statements are true, complete, 
                              and correct.  Declaration of preparer (other than taxpayer) is based on all information of which he or she has any knowledge.
                                                  Signature                                                                                               Printed Name
                                                  of Officer                                                                                              of Officer
                                                  Telephone                                                                                                         Date Signed
                                                  Number                                                                                                            (MM/DD/YY)
                                                  Preparer’s Signature                                                                          Preparer’s FEIN,
                                                  (Including Internal Preparer)                                                                 SSN, or PTIN
 Authorization and Signature                      Telephone                                                                                                         Date Signed
                                                  Number                                                                                                            (MM/DD/YY)
                                                  Email
                                                  Address
Make check or money order payable to “Missouri Department of Revenue”. Mail completed form and attachments to the address below.  
If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented 
again electronically.  
                                                                                                                                                                                                      Form INT-4 (Revised 12-2023)
Mail to:   Taxation Division                                                                                                      E-mail:  fit@dor.mo.gov 
                                                                                                     P.O. Box 898                 Visit https://dor.mo.gov/taxation/business/tax-types/finance/ for additional information.
                                                                                                     Jefferson City, MO 65105-0898
                                                                                                                                  Ever served on active duty in the United States Armed Forces?  
 Phone:                                                                                             (573) 751-2326                If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                              Fax:                                                                  (573) 522-1720                military individuals. A list of all state agency resources and benefits can be found at 
 TTY:   (800) 735-2966                                                                                                            veteranbenefits.mo.gov/state-benefits/.

                                                                                                                                                                                                                                                Reset Form                Print Form

                                                                                 Form
                                                                                                                                             Financial Institution Tax Schedule B
                              2331

 The information for this form is available from your real or personal property tax receipts. Complete one section for each office location, home, agency, etc., 
 in Missouri. Indicate the complete physical address of each office and the percentage of each office compared to the total income of the company in Missouri, 
 extend percentages four digits to the right of the decimal. The total must equal 100%. For each address include the county in which the address is located. If 
 there are more than 30 locations, please email a list of the locations in a spread sheet, along with a copy of this return, to the Department at the e-mail shown 
 at the bottom of the return.

                                                                                                                                       Year End Combined Total Amount Of All Accounts Or Deposits At Missouri Locations                                                  $
                                                            Banks

                                                                                                                                       Year End Combined Total Amount Of All Savings Accounts, Deposits, Or
                                                                                                                                       Repurchase Agreements At Missouri Locations                                                                                       $

               Credit Unions  
                                                                 Savings & Loans                                      Building & Loans
                                                                                                                                       Attach additional pages if necessary.
                                                                                                                                       Physical Street Address                                                                             Year End Total Of Deposits
                                                                                                                                                                                                                                           $
                                                                                                                                       City                                                       County State          ZIP Code           Percentage Of Total Amt.
                                                                                                                                                                                                                                                                        %
                                                                                                                                             Subdivisions                                                              Name Or Number           .
                                                                                                                                       County
                                                                                                                                       City
                                                                                                                                       Road District
                                                                                                                                       School District
                                                                                                                                       Library District
                                                                                                                                       Water District
                                                                                                                                       Sewer District
                                                                                                                                       Fire District
                                                                                                                                       Township Or Other Tax Dist.

                                                                                                                                       Physical Street Address                                                                             Year End Total Of Deposits
                                                                                                                                                                                                                                           $
                                                                                                                                       City                                                       County State          ZIP Code           Percentage Of Total Amount
                                                                                                                                                                                                                                                                        %
                              Political Subdivisions Taxing                                                                                  Subdivisions                                                              Name Or Number           .
                                                                                 the Reporting Financial Institutions                  County
                                                                                                                                       City
                                                                                                                                       Road District
                                                                                                                                       School District
                                                                                                                                       Library District
                                                                                                                                       Water District
                                                                                                                                       Sewer District
                                                                                                                                       Fire District
                                                                                                                                       Township Or Other Tax Dist.

                                                                                                                                                                                                                                                                          Form 2331 (Revised 12-2023)
Mail to:   Taxation Division                                                                                                                                                                             E-mail:  fit@dor.mo.gov
                                                                                                                                        P.O. Box 898                                                     Visit dor.mo.gov/taxation/business/tax-types/finance/ for additional information.
                                                                                                                                        Jefferson City, MO 65105-0898
                                                                                                                                                                                                         Ever served on active duty in the United States Armed Forces?  
 Phone:                                                                                                                                (573) 751-2326                                                    If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                              Fax:                                                                                                     (573) 522-1720                                                    military individuals. A list of all state agency resources and benefits can be found at 
                              TTY:   (800) 735-2966                                                                                                                                                      veteranbenefits.mo.gov/state-benefits/.

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                        Form
                               Apportionment Schedule C
 2330                          Financial Institutions

                                                                    Total Within And                  Total Within        Percent Within
                              Apportionment Factors                 Without Missouri                  Missouri                Missouri
                                                                           (a)                        (b)                     (b) ÷ (a)
                        1.  Average yearly value of real and  
                         tangible personal property used in  
                         the business, whether owned or  
                         rented. Owned property: (at  
                         original cost, see instructions)  
                         (Exclude property not connected  
                         with the business and value of  
                         construction in progress)

                         Land

                         Depreciable assets

                         Inventory and supplies

                         Other (attach schedule)

                         Net annual rental of property, 
                         times eight (8)

                         Total Property Values                                                                     1                                             %
                                                                                                                              .
 Apportionment Schedule 2.  Wages, salaries, commissions, and 
                         other compensation of employees —
                         Total Wages And Salaries                                                                  2                                             %
                                                                                                                              .
                        3.  Average daily receivables —
                         Total                                                                                     3                                             %
                                                                                                                              .
                        4.  Average daily deposits —
                         Total                                                                                     4                                             %
                                                                                                                              .
                        5.  Apportionment Factor — add percentages on Lines 1, 2, 3, and 4, and divide by
                         factors present (see instructions)                                                        5                                             %
                                                                                                                              .
                        6.  Taxable income from Savings and Loan Tax Return, Form INT-3, Line 18, or Credit Union 
                             Tax Return, Form INT-4, Line 15                                                       6 

                        7.  Multiply Line 6 by Line 5, enter result                                                7 

                        8.  Multiply Line 7 by 4.48%. Enter here and on Savings and Loan Tax Return, Form INT-3,
                         Line 19, or Credit Union Tax Return, Form INT-4, Line 16                                  8 

Mail to:   Taxation Division                                        E-mail:  fit@dor.mo.gov                                   Form 2330 (Revised 12-2023)
                           P.O. Box 898                             Visit dor.mo.gov/taxation/business/tax-types/finance/ for additional information.
                           Jefferson City, MO 65105-0898
                                                                    Ever served on active duty in the United States Armed Forces?  
 Phone:                       (573) 751-2326                        If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                        Fax:  (573) 522-1720                        military individuals. A list of all state agency resources and benefits can be found at 
 TTY:   (800) 735-2966                                              veteranbenefits.mo.gov/state-benefits/.

                General Instructions - 2023 Credit Union Tax Return

                                               Section 148.610   – 148.710, RSMo
                               This information is for guidance only and does not state the complete law.
The 2023 Credit Untion  Tax Return (Form INT-4) must be                 If  any  credit  union  operates  more  than  one  office  or  branch  in 
completed and filed by April 15, 2024. The tax is based upon the  Missouri,  the  credit  union  shall  file  one  return.  The  credit  union 
taxpayer’s net income for the 2023 calendar year income period.   shall complete Financial Institution Tax Schedule B (Form 2331) 
An extension of time for filing this return may be granted by the  listing the complete physical address, including the street address, 
Director of Revenue. When an extension is granted, the taxpayer  city, state, zip code and county in which the address is located of 
is required to pay, as part of any tax due, interest thereon at the     each office location, home or branch and showing the total dollar 
rate determined  by Section 32.065, RSMo from the day when  amount of savings accounts, deposits, and repurchase agreements 
such return should have been filed, if no such extension had been       of each office or branch and the total for the credit union. If any 
granted. Visit dor.mo.gov/taxation/statutory-interest-rates.html        credit union has an office or offices outside Missouri, the total of 
to obtain the annual interest rate. Pursuant to Regulation 12 CSR       the dollar amount of deposits and accounts at an office or offices 
10-10.070, an extension of time may not exceed 180 days past the  outside Missouri shall be excluded in determining the total deposits 
original due date of April 15.                                          and accounts of the taxpayer. Form 2331 must be completed and 
Review the state law prior to the completion of this tax return, since  submitted with the Credit Union Tax Return.
there are some restrictions in the accounting for various transactions. All  credit  unions  must  complete  this  tax  return  reflecting  their 
A copy of your NASCUS or NCUA Call Report must be attached to           total business activities from all sources. Credit unions conducting 
the Missouri Credit Union Tax Return.                                   business in multiple states should refer to the instructions for Line 16.

                               Instructions (Part III continued on next page)
Amended Return: Select the box at the top of the form if filing an                       Part II
amended return.                                                         Line 7  
Federal Extension: Select the box at the top of the form indicating     Enter the total expenses  that appear  on the NASCUS or 
you have an approved federal extension. Attach a copy of the            NCUA Call Report.
extension with this return.                                             Line 8
                                                                        Enter the amount  of dividends  and  interest paid  on shares 
                                                                        deducted on the NASCUS or NCUA Call Report.
                               Part I                                   Line 9
Line 1  
Enter  the  gross income amount that  appears on the  NASCUS            Enter the amount of actual bad debt charge offs.
or NCUA Call Report.                                                    Line 10
Line 2                                                                  Enter the total amount, if  any,  of  other deductions authorized  
Enter the amount of recoveries of previously expensed bad debts.        by law which were not included  on the NASCUS or NCUA  
                                                                        Call Report. Complete detailed schedule on page 2.
Line 3  
Enter the amount of Missouri Credit Union Tax (imposed by               Line 11
Chapter 148, RSMo) deducted as an expense on your NASCUS                Add Lines 7 through 10 and enter the total.
or NCUA Call Report. Please advise under what expense item this         Line 12
amount appears. If this amount is different than the amount paid in     Enter the amount of the Port Cargo Expansion deduction approved 
the previous year, please explain the difference.                       by the Missouri Department of Economic Development. Attach a 
Line 4                                                                  copy of the certificate authorizing the deduction.
Enter the total of the Missouri  taxes claimed  as credits on           Line 13
Schedule  A of this return. These taxes include  all taxes paid         Enter the amount of  the International Trade Facility deduction 
directly to the State of Missouri or any political  subdivision         approved by the Missouri Department of Economic Development. 
thereof,  except taxes  on tangible personal property owned by          Attach a copy of the certificate authorizing the deduction.
the taxpayer and held for lease or rental to others, contributions      Line 14
paid pursuant to the unemployment  compensation  law of                 Enter  the  amount  of  the  Qualified  Trade  Activities  deduction 
Missouri, real estate taxes, social  security taxes, sales and          approved by the Missouri Department of Economic Development. 
use taxes imposed by this law.                                          Attach  a  copy  of  the  certificate  authorizing  the  deduction.  The 
Line 5                                                                  amount of the deduction cannot exceed fifty percent (50%) of the 
Enter the deductions claimed on the Missouri credit union report        amount on Line 6.
which are not allowable on this return and income not included          Line 15  
on  the  NASCUS or NCUA  Call Report  which  is required  to be         Subtract Lines 11, 12, 13, and 14 from Line 6. This is the total 
included on this return. Attach a detailed schedule.                    taxable income.
Line 6
Add Lines 1 through 5 and enter the total here.

                                                                                                                   Form INT-4 (Revised 12-2023)

                             Instructions For Apportionment Schedule C
 Who may apportion income? 
 A taxpayer must have income from business activity taxable by this state and at least one other state to apportion income. 
 The income of the taxpayer is divided between the states in which the business is conducted pursuant to the property, payroll, 
 receivables and deposits apportionment factors.  If one or more of the four factors does not exist (that is, there is no denominator) 
 determine the apportionment factor (Schedule C, Line 5) by dividing by the number of factors used.
 Taxable in Another State:
 A taxpayer is “taxable in another state” if, by reason of business activity in another state, it is subject to and did pay one of the 
 types of taxes specified: a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing 
 business, or a corporate tax. The taxpayer must carry on business activities in another state. If the taxpayer voluntarily files 
 and pays one or more of such taxes when not required to do so by the laws of that state or pays a minimal fee for qualification, 
 organization or for the privilege of doing business in that state, but does not actually engage in business activities in that state, and 
 does not have business facilities in that state or does actually engage in some activity, not sufficient for nexus, and the minimum 
 tax bears no relation to the corporation’s activities with such state, the taxpayer is not “taxable” in another state.
1.  Property Factor:  The denominator, Column (a), is the average value of all the taxpayer’s real and tangible personal property 
 owned or rented and used during the income year for the production of income.  The numerator, Column (b), of the property factor 
 shall include the average value of the taxpayer’s real and tangible personal property owned or rented and used in this state or in 
 another state which does not subject the taxpayer to a tax described in the above instruction, “Taxable in Another State,” during 
 the income year. An automobile assigned to a traveling employee shall be included in the numerator of the factor of the state to 
 which the employee’s compensation is assigned under the payroll factor or in the numerator of the state in which the automobile is 
 licensed.
 Property owned by the taxpayer shall be valued at its original cost. As a general rule “original cost” is deemed to be the basis 
 of the property for federal income tax purposes (prior to any federal adjustments) at the time of acquisition by the taxpayer and 
 adjusted by subsequent capital additions or improvements thereto and partial disposition thereof, by reason of sale, exchange, 
 abandonment, etc.  Property rented by the taxpayer is valued at eight times the net annual rental rate. The net annual rental rate 
 is the total annual rental rate paid by the taxpayer, less total annual rental rates received by the taxpayer from subrentals. As a 
 general rule the average value of property owned by the taxpayer shall be determined by averaging the values at the beginning 
 and ending of the income year.  However, the Director of Revenue may require averaging by monthly values if such method of 
 averaging is reasonably required to properly reflect the average value of the taxpayer’s property for the income year.
2.  Payroll Factor:  The payroll factor includes only compensation which is attributable to the income subject to apportionment.  The 
 denominator, Column (a), of the payroll factor is the total compensation paid everywhere during the income year.
 The numerator, Column (b), of the payroll factor is the total amount paid in this state or in another state which does not subject 
 the taxpayer to a tax described in the above instruction, “Taxable in Another State,” during the income year by the taxpayer 
 for compensation. Compensation is paid in this state if any one of the following tests, applied consecutively, are met: a) The 
 employee’s service is performed entirely within this state; b) The employee’s service is performed both within and without this 
 state, but the service performed without this state is incidental to the employee’s service within the state (the word “incidental” 
 means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction); c) 
 If the employee’s services are performed both within and without this state, the employee’s compensation will be attributed to this 
 state: (i) if the employee’s base of operations is in this state; or (ii) if there is no base of operations in any state in which some 
 part of the service is performed, but the place from which the service is directed or controlled is in this state; or (iii) if the base 
 of operations or the place from which the service is directed or controlled is not in any state in which some part of the service 
 is performed but the employee’s residence is in this state. The term “base of operation” is the place of more or less permanent 
 nature from which the employee starts his work and to which he customarily returns in order to receive instructions from the 
 taxpayer or communications from his customers or other persons, or perform any other functions necessary to the exercise of his 
 trade or profession at some other point or points.
3.  Receivables Factor:  The denominator, Column (a), of the receivables factor is the total average daily contract obligations owing to 
 the taxpayer everywhere during the income period. The numerator, Column (b), of the receivables factor is the average 
 daily contract obligations owing to the taxpayer on an open account held by an office, facility or branch in Missouri or in another 
 state which does not subject the taxpayer to a tax described in the above instruction, “Taxable in Another State”.
4.  Deposits Factor:  The denominator, Column (a), of the deposits factor is the total average daily deposits everywhere during the 
 income period.  The numerator, Column (b), of the deposits factor is the average daily deposits held by an office facility or branch 
 in Missouri or in another state which does not subject the taxpayer to a tax described in the above instruction, “Taxable in Another 
 State”.

 Note:  Percentages on Lines 1–5 should be extended to four digits to the right of the decimal.

                                                                                                                       Form 2330 (Revised 12-2023)

                                                              Instructions (continued)
                                      Part III
Line 16                                                                        Line 22  Amended Return Only
Multiply the taxable income amount on Line 15 by 4.48 percent                  Enter the overpayment claimed or adjusted on your originally filed 
(4.48%) and enter result. If Line 6 includes income from business              return. If not filing an amended return, go to Line 24.
activity both within and without Missouri from offices or branches 
located in such states, the tax may be eligible to be apportioned on           Line 23 
the Financial Institution Apportionment Schedule C (Form 2330),                Subtract Line 22 from Line 21. If this is not an amended return, 
which must be attached to the Form INT-4.                                      enter zero.
Line 17
Enter the amount of tax credits that appear on Line 4 of this return.          Line 24
                                                                               Subtract Lines 19A, 19B, 20 and 23 from Line 18.
Line 18
Subtract Line 17 from Line 16 and enter the amount. If the amount              Line 25
on Line 17 exceeds the amount on Line 16, enter “none”                         Any tax due on this return not paid by April 15, 2024 is delinquent 
                                                                               and interest will  be charged  on such amount at the annual 
Line 19A                                                                       interest rate. The annual  interest rate is available  on the 
Enter the amount of tentative payment or amount previously paid.               Department’s  website at http://dor.mo.gov/intrates.php. Enter 
                                                                               the applicable interest on this line.
Line 19B
Enter the total amount of tax credits claimed on the Tax Credit                Line 26  
Schedule on page 2 of Form INT-4. Attach a copy of the approved                Enter the total of Lines 24 and 25. If a balance due, submit this  
authorizations for each credit.                                                amount. Make check payable  to “Missouri Department of 
                                                                               Revenue”.
If additional  lines  are needed  attach a schedule  listing  the 
amounts for each tax credit and a copy of the approved                         If an overpayment, submit a completed Application for Financial 
authorization to  the  return. See          Section  148.064.1, RSMo,          Institution Tax Credit or Refund (Form 1141) with this return indicating 
for  ordering of  tax  credits.  Tax  credits can only be used once.           whether the overpayment is a refund or a credit. 
 
Line 20
Enter overpayment from previous year’s tax. 

Line 21 Amended Return Only
Enter payment(s) applied to your originally filed return, including 
payments applied to penalties and interest. If not filing an 
amended return, go to line 24.

                       Affordable Housing Assistance          Family Farms Act                  Rebuilding Communities 
                       Agricultural Products Utilization      Historic Preservation             Rebuilding Communities and 
                       Bond Enhancement                       Infrastructure Development          Neighborhood Preservation Act
                       Brownfield “Jobs and Investment”       Innovation Campus                 Remediation 
                       Business Use Incentives for            Intern and Apprentice Recruitment Research Expenses 
                         Large-scale Development (BUILD)      Maternity Home                    Residential Treatment Agency
                       Capitol Complex - Artifact Donation    Missouri Low Income Housing       Shelter for Victims of Domestic Violence 
                       Capitol Complex - Monetary Donation    Missouri Quality Jobs             Small Business Incubator 
                       Development                            Missouri Works                    Special Needs Adoption
                       Development Reserve                    Neighborhood Assistance           Sporting Event 
                       Developmental Disability Care Provider New Enhanced Enterprise Zone      Youth Opportunities 
 Available Tax Credits Export Finance                         New Generation Cooperative 
                       Family Development Account             Pregnancy Resource  

                                                                                                                          Form INT-4 (Revised 12-2023)