Missouri DOR Amends Consolidated Income Tax Returns Rule

The Missouri Department of Revenue (DOR) adopted amendments to the rule concerning consolidated income tax returns. The amendments eliminate the requirement to file Form MO-22 for consent to join a consolidated group, address outdated provisions that conflict with current statutes, and accommodate federal regulations regarding relief extensions, as identified by the Missouri Supreme Court. The regulation takes effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-2.045, 03/02/26 Mo. Reg.]