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                                                                                                                               Department Use Only
                                                        Form                                                                   (MM/DD/YY)
                                                                Worksheet For Calculating Business Facility Credit, 
                                                        4354    Enterprise Zone Modification and Enterprise Zone Credit

                                                             Taxable Year  Beginning                                   Ending
                                                                           (MM/DD/YY)                                  (MM/DD/YY)

                                                         Missouri Tax I.D.                                          Federal Employer
                                                         Number                                                     I.D. Number

                                                         Charter
                                                         Number

                                                          1.  Add all of the income lines from Federal Schedule K-1 or Federal Form 1040, Schedule C, Line 31.                                           1    00

                                                          2.  Enter the amount of the total deductions (see instructions). (Skip Line 2 if using Schedule C). ...                                        2    00
                                                          3.  Net income - Enter the amount of Line 1 minus Line 2. 
                                                           If claiming a Business Facility Credit skip to Line 7. .....................................................................                  3    00

                                                          4.  Enter the percentage of income attributed to the Enterprise Zone Facility from Schedule 250. ...                                           4  . %
                                                          5.  Multiply Line 3 by Line 4 ................................................................................................................ 5    00
                            Enterprise Zone Modification
                                                          6.  Enterprise Zone Modification (Exemption) - Multiply Line 5 by 50%. See instructions .................                                      6    00

                                                          7.  Capture the dollar amount of the credit available from Schedule 250 or Schedule 150 ...............                                        7    00

                                                          8.  Enter your percentage of ownership as of the last day of the taxable period. ..............................                                8  . %

Credit Available                                          9.  Maximum Amount of Credit Available - Multiply Line 7 by Line 8 .................................................                           9    00

                                                        10.   Enter the amount from Line 3. .......................................................................................................      10   00
                                                         
                                                        11.   Enter the amount of Enterprise Zone Modification (Exemption) from Line 6. If claiming a  
                                                           Business Facility Credit, enter zero (0) for Line 11 .......................................................................                  11   00
                                                         12.  Line 10 minus Line 11 ...................................................................................................................  12   00

                                                         13.  Enter the credit apportionment percentage from Schedule 250 or Schedule 150 ........................                                       13 . %
        Option 1
                                                         14.  Multiply Line 12 by Line 13. ...........................................................................................................   14   00
                                                         15.  For individuals, calculate the dollar amount of tax over $9,000. Take the amount on Line 14
                                                           minus $9,000, multiply by .06 (6%), and add $315 to the amount. (Use tax tables for $9,000 
                                                           or less.)  For corporations, multiply Line 14 by .0625 (6.25%). Enter this amount or Line 9 
                                                           whichever is less.. ......................................................................................................................... 15   00

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                                                                                      14117010001                                                                                                           Form 4354 (Revised 12-2014)

           16.  Enter the amount from Line 3. .......................................................................................................     16   00
           17.  Enter the amount of the Enterprise Zone Modification (Exemption) from Line 6. If claiming a 
             Business Facility Credit, enter zero (0) for Line 17. ......................................................................                 17   00
           18.  Line 16 minus Line 17 ................................................................................................................... 18   00
           19.  For individuals, calculate the dollar amount of tax over $9,000. Take the amount from Line 18 
             minus $9,000, multiply by .06 (6%), and add $315 to the amount. (Use tax tables for $9,000 
 Option 2    or less.) For corporations, multiply Line 18 by .0625 (6.25%). This is the amount of your tax.  ....                                         19   00

           20.  Enter the percentage amount from Schedule 250 or Schedule 150. ............................................                               20 . %
           21.  Multiply the amount from Line 19 by the percentage provided to you by Department of 
             Economic Development, Schedule 250 or Schedule 150. 
             Enter this amount or Line 9, whichever is less. .............................................................................                21   00
                            Report amount from Option 1 or Option 2 on Form MO-TC.  Attach copy of K-1 or Schedule C.

                                                                                                                                                             Form 4354 (Revised 12-2014)
          Taxation Division             Phone: (573) 751-3220                    Visit http://dor.mo.gov/ 
          P.O. Box 3365                 TTY: (800) 735-2966                      for additional information.
          Jefferson City, MO 65105-3365 Fax: (573) 751-7744
                                        E-mail:  income@dor.mo.gov  

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