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

Department Use Only
Form
2022 Pass-Through Entity Allocation (MM/DD/YY)
MO-MS Attachment Sequence No. 1120-01
PTE and Apportionment of Income Schedule

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
Pass-through Entity
Name
Select a box below and enter the method and the percentage calculated on Form MO-PTE for Line 6 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-PTE, Line 6 Percent, if applicable.
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 if you do not have any nonapportionable income. Enter Line 3 on Form MO-PTE, Line 6 Percent.

Part 1 4. Enter balance from Form MO-PTE, Line 5. .................................................................................... . 00

5. Nonapportionable income - Everywhere - Attach a detailed explanation to be considered. ........... . 00

6. Apportioned balance - Subtract Line 5 from Line 4, then multiply by Line 3. ................................. . 00

7.Nonapportionable income - Missouri-allocated - Attach a detailed explanation to be considered .......... . 00

8. Preliminary Missouri net income (loss) - Add Lines 6 and 7 ............................................................... . 00

%
9. Divide Line 8 by Line 4. Enter on Form MO-PTE, Line 6 Percent ....................................................... .

Form MO-MS PTE (Revised 01-2023)
Mail to: Taxation Division Email: corporate@dor.mo.gov
P.O. Box 3080 Visit dor.mo.gov/faq/taxation/business/entity-tax.html
Jefferson City, MO 65105-3080 for additional information.
Phone: (573) 751-4541
Fax: (573) 522-1721

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royalties, is not conclusive in determining whether the income is
FORM MO-MS PTE Instructions apportionable or nonapportionable income. Nonapportionable income
This information is for guidance only and does not state the complete law. will be considered only if a detailed explanation is completed and
attached.
GENERAL INSTRUCTION
TAXABLE IN ANOTHER STATE
Complete the Form MO-MS PTE if the Balance (Form MO-PTE,
Line 5) is not 100 percent from Missouri sources. Form MO-MS PTE A taxpayer is “taxable in another state” if it meets either one of two
must be completed even if this Balance is zero or negative. If the tests:
pass-through entity owns a percentage of a partnership(s), the (a) if by reason of business activity in another state the taxpayer
partnership factors must be multiplied by the pass-through entity’s is subject to one of these taxes: a net income tax, a franchise tax
percentage of ownership, and then added into the pass-through measured by net income, a franchise tax for the privilege of doing
entity’s apportionment factors. business, or a corporate stock tax; or
APPORTIONMENT ELELCTION (b) if another state has jurisdiction to subject the taxpayer to a net
income tax, regardless of whether or not that state imposes such a tax
on the taxpayer.
Missouri statutes provide a number of methods for determining income
from Missouri sources. Choose only the appropriate one of the listed The first test is applicable only if a taxpayer carries on business
methods and enter the method number on Form MO-PTE, Line 6 activities in another state. If the taxpayer voluntarily files and pays one
Method. Once an election has been made, it cannot be changed with or more of such taxes when not required to do so by the laws of that
respect to the same taxable period. state or pays a minimal fee for qualification, organization, or for the
privilege of doing business in that state, but:
Method Two A Receipts Factor Apportionment — Section 143.455.2,
RSMo. See instructions for completing Method Two A. (a) does not actually engage in business activities in that state; or
Method Three Transportation — Section 143.455.14, RSMo. (b) does actually engage in some activity, not sufficient for nexus, and
Method Four Railroad — Section 143.455.15, RSMo. the minimum tax bears no relation to the entity’s activities within such
Method Five Interstate Bridge — Section 143.455.16, RSMo. state, the taxpayer is not “taxable” in another state.
Method Six Telephone and Telegraph — Section 143.455.17, RSMo. The second test applies if the taxpayer’s business activities are
Method Seven Other Approved Method — This method can only be sufficient to give the state jurisdiction to impose a net income tax
used with prior approval from the Missouri Director of Revenue or under the Constitution and statutes of the United States. Jurisdiction
pursuant to a Missouri regulation creating an alternative industry- to tax is not present where the state is prohibited from imposing
specific method under Section 143.455.13(1), RSMo. the tax by reason of the provisions of Public Law 86-272, 15 U.S.C.A.
Receipts Factor Apportionment Instructions - Step 1 Sections 381–385. If you believe you do not have sufficient nexus and
you are not liable for Missouri tax, complete a Form 4458, Business
A taxpayer must have income from business activity taxable by Activity Questionnaire. For Missouri forms access the Department of
Revenue’s website at dor.o.gov.
this state and at least one other state to apportion and allocate
income. Income from business activity includes apportionable and
LINES 1, 2, AND 3 - RECEIPTS FACTOR
nonapportionable income. The taxpayer’s income will be allocated
and apportioned according to Section 143.455. The taxpayer must
Complete Part 1, Lines 1 through 3.
determine which portion of the taxpayer’s Balance (Form MO-PTE,
Line 5) constitutes “nonapportionable income.” The various items of • The denominator of the receipts factor is generally all gross
nonapportionable income are directly allocated to specific states, receipts received by a taxpayer from transactions and activity
which may include Missouri. The apportionable income of the in the regular course of its trade or business. However, receipts
from hedging transactions or from the maturity, redemption, sale,
taxpayer is divided between states by using the receipts factor. exchange, loan, or other disposition of cash or securities (e.g.
Items of nonapportionable income may be reported on the Form stocks, stock options, bonds) must not be included in either the
MO-MS PTE and by attaching a detailed explanation. Only to the numerator or denominator of the receipts factor. The numerator of
extent such items are included in Form MO-PTE, Line 5 (Balance). the receipts factor is generally all gross receipts in Missouri from
For example, an item of nonapportionable income that was added on transactions and activity in the regular course of the taxpayer’s
trade or business.
Form MO-PTE, Line 2, would also be reported on Form MO-MS PTE. If
all or part of an item of nonapportionable income was subtracted on • Tangible Personal Property. Receipts from the sale of tangible
Form MO-PTE Line 3, do not report the amount of nonapportionable personal property are in this state if the property is received in
income so subtracted on Form MO-MS PTE. Missouri by the purchaser. Receipts from the rental, lease, or
license of tangible personal property are in this state to the
extent that the tangible personal property is located in Missouri.
APPORTIONABLE AND NONAPPORTIONABLE
INCOME DEFINED • Real Property. Receipts from the sale, rental, lease, or license of
real property are in this state to the extent that the real property
is located in Missouri.
“Apportionable income” means all income that is apportionable under
the Constitution of the United States and is not allocated under the • Services. Receipts from the sale of a service are in this state if and to
laws of this state. Apportionable income includes, but is not limited the extent that the ultimate beneficiary is in Missouri. Generally, the
to, income arising from transactions and activity in the regular ultimate beneficiary of the service (except for bartering and similar
in-kind transactions) is the entity that receives benefit or value
course of the pass-through entity’s trade or business. Apportionable from, but does not also receive monetary or credit-based payment
income also includes, but is not limited to, income arising from in direct connection with, the service at issue (other than refunds,
tangible and intangible property if the acquisition, management, cashback, or discount-equivalents). In the event that the ultimate
employment, development, or disposition of the property is or beneficiary is an entity that owns or operates in locations in multiple
was related to the operation of the pass-through entity’s trade or states, and the extent to which the ultimate beneficiary is located
business. “Nonapportionable income” means all income other than in Missouri cannot reasonably be determined, the extent to which
apportionable income. The classification of income by the labels the ultimate beneficiary is located in Missouri may be reasonably
approximated as follows:
customarily given them, such as interest, dividends, rents, and

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• The ratio of the number of Missouri locations, which the ultimate                during all royalty or rental period during the taxable year. If the physical 
beneficiary owns or operates in, to the number of such locations                   location of the property during the rental or royalty period is unknown 
throughout the United States.                                                      or unascertainable by the taxpayer, tangible personal property is utilized 
• If the ratio above cannot reasonably be determined, then the ratio of            in the state in which the property was located at the time the rental or 
one to the number of states in which the ultimate beneficiary operates.            royalty payor obtained possession.
• If the ratio above cannot reasonably be determined, then use fifty               (c) Capital gains and losses from sales of real property located in this 
percent (50%). A taxpayer will not be subject to an addition to tax for            state are allocable to this state.
negligence in relying upon this approximation of fifty percent (50%).              (d) Capital gains and losses from sales of tangible personal property are 
                                                                                   allocable to this state if: (1) the property had a situs in this state at the time 
RENTAL, LEASE, OR LICENSE OF INTANGIBLE PROPERTY                                   of the sale; or (2) the taxpayer’s commercial domicile is in this state and the 
                                                                                   taxpayer is not taxable in the state in which the property had a situs.
Receipts from the rental, lease, or license of intangible property are in          (e) Capital gains and losses from sales of intangible personal property are 
this state to the extent that the intangible property is used in Missouri.         allocable to this state if the taxpayer’s commercial domicile is in this state.
Intangible property that is rented, leased, or licensed and then used in this 
state in marketing a good or service to a consumer is used in this state if        (f) Interest and dividends are allocable to this state if the taxpayer’s 
the marketed good or service is purchased by a consumer in this state.             commercial domicile is in this state.
Franchise fees or franchise royalties received for the rent, lease, license,       (g) Patent and copyright royalties are allocable to this state: (1) if and to 
or use of a trade name, trademark, service mark, or franchise system, or           the extent that the patent or copyright is utilized by the royalty payor in 
the right to conduct business activity in a specific geographic area, are          this state; or (2) if and to the extent that the patent or copyright is  
receipts in this state to the extent that the franchise is located in this state.  utilized by the royalty payor in a state in which the taxpayer is not taxable 
                                                                                   and the taxpayer’s commercial domicile is in this state. A patent is utilized 
SALE OF INTANGIBLE PROPERTY                                                        in a state to the extent that it is employed in production, fabrication, 
                                                                                   manufacturing, or other processing in the state or to the extent that a 
Receipts from the sale of intangible property are in this state to the extent      patented product is produced in the state. A copyright is utilized in a state 
the intangible property is used in Missouri. If the intangible property sold       to the extent that printing or other publication originates in the state. If 
is a contract right, government license, or similar property that authorizes       the basis of receipts from patent royalties or copyright royalties does not 
the holder to conduct a business activity in a specific geographic area,           permit allocation to states or if the accounting procedures do not reflect 
such intangible property is used in Missouri if the geographic area                states of utilization, the patent or copyright is utilized in the state in which 
                                                                                   the taxpayer’s commercial domicile is located.
includes all or part of Missouri. If receipts from the intangible property 
sale is contingent on the productivity, use, or disposition of the intangible      Note: For allocation purposes, “commercial domicile” means the 
property, these receipts shall be treated as receipts from the rental,             principal place from which the trade or business of the taxpayer is 
lease, or license of intangible property. All other receipts from a sale of        directed or managed.
intangible property shall be excluded from both the numerator and the                  Methods Three, Four, Five, or Six Instructions
denominator of the receipts factor. 
If the state or states to which to assign receipts cannot be determined,           Enter Missouri miles, total miles, and percentage in the 
                                                                                   Apportionment Election section on Form MO-MS PTE, Page 1, if 
the state or states of assignment must be reasonably approximated                  applicable. Enter the resulting mileage percentage on Form MO-MS 
and you must attach a detailed statement explaining the basis of the               PTE, Part 1, Line 3 and Form MO-PTE, Line 6, unless required to 
reasonable approximation.                                                          complete Form MO-PTE, Part 1, Lines 4 through 9 as discussed 
                                                                                   below. If the mileage percentage on Form MO-MS PTE, Page 1, is 
LINES 4 THROUGH 9 - ALLOCATION                                                     inapplicable, attach a detailed explanation of how apportionment 
OF NONAPPORTIONABLE INCOME                                                         and allocation was performed.
                                                                                   If the mileage percentage on Form MO-MS PTE, Page 1, is applicable, 
Complete Lines 4 through 9 only if the taxpayer has nonapportionable               or if the taxpayer has included any item of income to be allocated 
income. Nonapportionable income will be considered only if a detailed              (as opposed to apportioned) on Form MO-PTE, Line 5, the taxpayer 
explanation is completed and attached. In general, any income arising              must complete Form MO-MS PTE, Part 1, Lines 4 through 9 and 
from transactions and activity in the regular course of the taxpayer’s             enter the resulting percentage from Form MO-MS PTE, Part 1, Line 9 
trade or business, or any income arising from property if the acquisition,         onto Form MO-PTE, Line 6 Percent. When completing Form MO-MS 
management, employment, development, or disposition of the property                PTE, Part 1, Lines 5 through 7, enter income allocated (as opposed 
is or was related to the operation of the taxpayer’s trade or business, will       to apportioned) everywhere and income allocated to Missouri, 
                                                                                   respectively, to the extent they are items included in the Balance 
be apportionable income rather than nonapportionable income.                       on MO-PTE, Line 5. Attach a detailed explanation supporting any 
Rents and royalties from real or tangible personal property, capital               allocation (as opposed to apportionment) of income.
gains, interest, dividends, or patent or copyright royalties, are presumed 
to be apportionable income unless the taxpayer clearly demonstrates                                    Method Seven Instructions
that they are nonapportionable income. To the extent one or more of 
these income items are nonapportionable income, allocate such item(s)              This method can only be used with prior approval from the Missouri 
as follows:                                                                        Director of Revenue or pursuant to a Missouri regulation creating an 
                                                                                   alternative industry-specific method under 
(a) Net rents and royalties from real property located in this state are                                                      Section 143.455.13(1), 
allocable to this state.                                                           RSMo. Attach a detailed explanation of how any allocation and 
                                                                                   apportionment was performed. Either a letter of approval must be 
(b) Net rents and royalties from tangible personal property are allocable          attached to the return or the detailed explanation must identify the 
to this state: (1) if and to the extent that the property is utilized in this      Missouri regulation that authorizes the industry-specific method 
state; or (2) in their entirety if the taxpayer’s commercial domicile is in        used and explain why the taxpayer qualifies for the industry-specific 
this state and the taxpayer is not organized under the laws of, or taxable         method. The only industry-specific method currently allowed by 
in, the state in which the property is utilized. The extent of utilization of      Missouri regulation applies to broadcasters under 12 CSR 10-2.260. 
tangible personal property in a state is determined by multiplying the             Entities defined as a broadcaster under 12 CSR 10-2.260 must choose 
rents and royalties by a fraction, the numerator of which is the number            Method Seven.
of days of physical location of the property in the state during the rental 
or royalty period in the taxable year and the denominator of which is 
the number of days of physical location of the property everywhere 
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Complete Form MO-MS PTE, Part 1, Lines 4 through 9 and enter 
the resulting percentage from Form MO-MS PTE, Part 1, Line 9 onto 
Form MO-PTE, Line 6 Percent. When completing Form MO-MS PTE, 
Part 1, Line 3, substitute the appropriate apportionment percentage 
(without taking into account allocation of income) for the Receipts 
Factor. When completing Form MO-MS PTE, Part 1, Lines 5 and 7, 
enter income allocated (as opposed to apportioned) everywhere and 
income allocated to Missouri, respectively, to the extent that item is 
included in the Balance on MO-PTE, Line 5. Include on the detailed 
explanation attachment support for any allocation (as opposed to 
apportionment) of income. 

Definitions:
Affected business entity: Any partnership or S corporation that elects to 
be subject to tax pursuant to Section 143.436, RSMo.
Member:
(a)  A shareholder of an S corporation;
(b)  A partner in a general partnership, a limited partnership, or a limited 
liability partnership; or
(c)  A member of a limited liability company that is treated as a 
partnership or S corporation for federal income tax purposes.
Partnership: The same meaning as provided in 26 U.S.C. Section 7701(a)
(2).  The term partnership shall include a limited liability company that is 
treated as a partnership for federal income tax purposes. 
S corporation: A corporation or limited liability company that is treated 
as an S corporation for federal income tax purposes.

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