Missouri DOR Releases Instructions for Form MO-1120S, S Corporation Tax Return

The Missouri Department of Revenue (DOR) Jan. 21 released instructions for Form MO-1120S, S Corporation Tax Return, for corporate income and individual income tax purposes. The DOR provides information, including: 1) filing requirements for Form MO-1120S; 2) time and place of filing; 3) S corporation adjustments; 4) extensions of time to file; and 5) line-by-line instructions. The instructions also provide information on Form MO-MSS, S-Corporation Allocation and Apportionment Form, and a final checklist before mailing. [Mo. Dep’t of Revenue, MO-1120S - S Corporation Tax Return Instructions, 01/21/21]

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