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Frequently Asked Questions
1. What if I don’t know my Missouri tax identification number? No, the corporation franchise tax is imposed upon “every
The Missouri tax identification number is assigned by the corporation organized under or subject to Chapter 351, RSMo .”
Missouri Department of Revenue at the time you register for Therefore, LLCs, which are organized under Chapter 347, RSMo ,
the reporting of sales, use, withholding, corporation income, are not subject to franchise tax.
or corporation franchise tax. If you have not registered your
business or need to check on the status of a registration, 8. What are the reasons a corporation is dissolved?
please contact Business Tax Registration at (573) 751-5860. A corporation can be dissolved for failure to file the Annual Report,
failure to file and or pay required taxes, failure to maintain
2. What is my federal employer identification number? a registered agent, and practicing fraud against the state.
The Internal Revenue Service issues your federal employer iden-
tification number when you register to file federal taxes. If you 9. What are the consequences of being administratively dissolved
do not have this number, we will review the account based on the versus voluntarily dissolved?
information provided. If the corporation voluntarily dissolves, it indicates the corporation
requested the dissolution. If it is administratively dissolved, the
3. What is my corporation charter number or certificate of authority Secretary of State’s Office has dissolved the corporation. If the
number? corporation is administratively dissolved, it could have difficulty
Your corporate charter number is issued to a Missouri corporation, when bidding a job in the state, trying to obtain a loan, or when
limited liability company or limited partnership, by the Missouri completing a financial closing through a bank. The Secretary of
Secretary of State’s Office, authorizing your company to transact State’s website is:http://www.sos.mo.gov/ , and may be viewed for
business in the State of Missouri. The certificate of authority additional information, forms, and the current status of the
number is issued by the Missouri Secretary of State’s Office to corporation.
foreign entities. Questions concerning these numbers should
be directed to the Missouri Secretary of State’s Office at (573) 10. Does this request have to be signed by the owner or corporate
751-4153. officer?
Yes, an officer or the owner must sign the request.
4. I am a foreign corporation. Am I required to register with the
Missouri Secretary of State’s Office? 11. Can I send my Secretary of State application with my tax
I f you are a corporation, you must be authorized to transact clearance request form?
business in the State of Missouri with the Missouri No, once you receive the clearance letter it is sent with all required
Secretary of State’s Office. Some foreign corporations may information to the Secretary of State’s Office.
not be required to obtain a certificate of authority number in
Missouri. If your corporation is not required, indicate so and 12. Will the Secretary of State’s Office accept a faxed copy of the tax
the reason why. You may review Section 351.572.2 RSMo , for clearance?
possible reasons a corporation may not be required to register. Yes, as long as it is within the allotted 60 day timeframe indicated
on the clearance letter. Because the letter is only valid for
5. Why do I have to file a franchise tax return if I am not a franchise? 60 days, you may need to take this into consideration when
Franchise tax is a tax based on the amount of assets a corporation completing the request for tax clearance and not request it too
has in or apportioned to the state of Missouri. It does not pertain to soon.
being a franchise.
If you have questions concerning the tax clearance, please contact
6. Are not-for-profit corporations subject to franchise tax? the Missouri Department of Revenue, Tax Clearance Unit at (573)
No, pursuant to Section 147.010, RSMo, not-for-profit corpora- 751-9268. The fax number is (573) 522-1265.
tions are not subject to franchise tax.
If you have questions concerning reinstatements, please contact the
7. Are LLCs subject to franchise tax? Missouri Secretary of State’s Office at (573) 751-4153 or toll free at
(866) 223-6535.
Federal Privacy Notice
The Federal Privacy Act requires the Missouri Department of Revenue and the Multistate Tax Commission ( Chapters 32 and 143, RSMo). In
(Department) to inform taxpayers of the Department’s legal authority for addition, statutorily provided non-tax uses are: (1) to provide information to
requesting identifying information, including social security numbers, and to the Department of Higher Education with respect to applicants for financial
explain why the information is needed and how the information will be used. assistance under Chapter 173, RSMo and (2) to offset refunds against
amounts due to a state agency by a person or entity (Chapter 143, RSMo).
Chapter 143 of the Missouri Revised Statutes authorizes the Department Information furnished to other agencies or persons shall be used solely for
to request information necessary to carry out the tax laws of the state of the purpose of administering tax laws or the specific laws administered by
Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states the person having the statutory right to obtain it as indicated above. (For the
to require taxpayers to provide social security numbers. Department’s authority to prescribe forms and to require furnishing of social
The Department uses your social security number to identify you and security numbers, see Chapters 135, 143, and 144, RSMo.)
process your tax returns and other documents, to determine and collect the You are required to provide your social security number on your tax return.
correct amount of tax, to ensure you are complying with the tax laws, and to Failure to provide your social security number or providing a false social
exchange tax information with the Internal Revenue Service, other states, security number may result in criminal action against you.
*14000000001*
14000000001 Form 943 (Revised 12-2014)
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