Chapter 2 - Income Tax

Section 12 CSR 10-2.005 - Questions and Answers
Section 12 CSR 10-2.010 - Capital Loss Allocation Between Spouses, Allocation of Taxable Social Security Benefits Between Spouses, and Computation of an Individual's Missouri Adjusted Gross Income on a Combined Income Tax Return
Section 12 CSR 10-2.015 - [Effective until 6/30/2024] Employers' Withholding of Tax
Section 12 CSR 10-2.015 - [Effective 6/30/2024] Withholding of Tax
Section 12 CSR 10-2.016 - [Rescinded]
Section 12 CSR 10-2.017 - Transient Employer Financial Assurance Instrument for Employer's Withholding Tax
Section 12 CSR 10-2.019 - [Rescinded]
Section 12 CSR 10-2.020 - [Rescinded]
Section 12 CSR 10-2.025 - [Rescinded]
Section 12 CSR 10-2.030 - [Effective until 7/31/2024] Subsequent Change of Accounting Period
Section 12 CSR 10-2.030 - [Effective 7/31/2024] Non-Standard Tax Periods, Subsequent Change of Accounting Period, and Personal and Dependency Exemption Deductions
Section 12 CSR 10-2.035 - Conformity of Missouri With Federal Accounting Methods
Section 12 CSR 10-2.040 - Transitional Adjustments in Accounting Methods
Section 12 CSR 10-2.045 - Missouri Consolidated Income Tax Returns
Section 12 CSR 10-2.050 - Elective Division of Income
Section 12 CSR 10-2.052 - [Rescinded]
Section 12 CSR 10-2.055 - Failure to File Tax Returns
Section 12 CSR 10-2.060 - Failure to Pay Tax
Section 12 CSR 10-2.065 - Failure to Pay Estimated Tax
Section 12 CSR 10-2.067 - Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1989
Section 12 CSR 10-2.070 - Interest on Overpayments
Section 12 CSR 10-2.075 - Multistate Allocation and Apportionment
Section 12 CSR 10-2.076 - Allocation and Apportionment (Beginning on or After January 1, 2020)
Section 12 CSR 10-2.080 - Domestic International Sales Corporations
Section 12 CSR 10-2.085 - [Rescinded]
Section 12 CSR 10-2.090 - Computation of Federal Income Tax Deduction for Consolidated Groups
Section 12 CSR 10-2.105 - Report of Changes in Federal Income Tax Return
Section 12 CSR 10-2.110 - Penalty for Filing Incomplete or Misleading Income Tax Returns
Section 12 CSR 10-2.115 - Enterprise Zone Credit and Exemption
Section 12 CSR 10-2.120 - [Rescinded]
Section 12 CSR 10-2.125 - Cultural Contributions
Section 12 CSR 10-2.130 - [Rescinded]
Section 12 CSR 10-2.135 - Frivolous Returns
Section 12 CSR 10-2.140 - Partnership Filing Requirements
Section 12 CSR 10-2.145 - Regulation for Computation of Interest on Investment Tax Credit Carryback
Section 12 CSR 10-2.150 - Tax Exempt Status of United States Government-Related Obligations
Section 12 CSR 10-2.155 - Regulated Investment Companies
Section 12 CSR 10-2.160 - State Income Tax Deduction Add-Back
Section 12 CSR 10-2.165 - Net Operating Losses
Section 12 CSR 10-2.170 - Wood Energy Credit
Section 12 CSR 10-2.175 - Agricultural Unemployed Person
Section 12 CSR 10-2.180 - Public Law 86-272 Immunity
Section 12 CSR 10-2.190 - Partners and S Corporation Shareholders Composite Individual Income Tax Return Filing Requirements, Withholding of Income Tax Requirements and Partnership/S Corporation Withholding Exemption
Section 12 CSR 10-2.195 - Special Needs Adoption Tax Credit
Section 12 CSR 10-2.200 - [Rescinded]
Section 12 CSR 10-2.205 - [Rescinded]
Section 12 CSR 10-2.210 - [Rescinded]
Section 12 CSR 10-2.220 - Taxation of Nonresident Members of Professional Athletic Teams
Section 12 CSR 10-2.225 - Withholding of Tax by Nonresident Professional Athletic Teams
Section 12 CSR 10-2.226 - Withholding of Tax by Nonresident Professional Entertainers
Section 12 CSR 10-2.230 - [Rescinded]
Section 12 CSR 10-2.235 - Government Pension Exemption
Section 12 CSR 10-2.240 - [Effective until 7/31/2024] Determination of Timeliness
Section 12 CSR 10-2.240 - [Effective 7/31/2024] Determination of Timeliness
Section 12 CSR 10-2.250 - Reciprocal Agreements with Other States for Tax Refund Offsets
Section 12 CSR 10-2.255 - Allocation and Apportionment for Nonresident Shareholders of S Corporations and Nonresident Partners of Partnerships (Beginning on or After January 1, 2020)
Section 12 CSR 10-2.260 - Apportionment Method for Broadcasters (Beginning on or After January 1, 2020)
Section 12 CSR 10-2.436 - SALT Parity Act Implementation
Section 12 CSR 10-2.705 - Filing Corporation Tax Returns
Section 12 CSR 10-2.710 - [Effective until 7/31/2024] Net Operating Losses on Individual Income Tax Returns
Section 12 CSR 10-2.710 - [Effective 7/31/2024] Net Operating Losses on Individual Income Tax Returns
Section 12 CSR 10-2.720 - [Rescinded]
Section 12 CSR 10-2.725 - Foster Parent Tax Deduction
Section 12 CSR 10-2.730 - Expenses Related to Production of Tax Exempt Interest Income
Form - Transient Employer Cash Bond