Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
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 - Withholding of Tax
- Section 12 CSR 10-2.016
- Section 12 CSR 10-2.017 - Transient Employer Financial Assurance Instrument for Employer's Withholding Tax
- Section 12 CSR 10-2.019
- Section 12 CSR 10-2.020
- Section 12 CSR 10-2.025
- Section 12 CSR 10-2.030 - 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
- 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
- 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
- Section 12 CSR 10-2.125 - Cultural Contributions
- Section 12 CSR 10-2.130
- 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 10-2.165 - Net Operating Losses on Corporate Income Tax Returns
- 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 10-2.190 - Partnership and S Corporation Annual Return Filing Requirements, Composite Returns, and Nonresident Partner/Shareholder Income Tax Withholding
- Section 12 CSR 10-2.195 - Special Needs Adoption Tax Credit
- Section 12 CSR 10-2.200
- Section 12 CSR 10-2.205
- Section 12 CSR 10-2.210
- 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
- Section 12 CSR 10-2.235 - Government Pension Exemption
- Section 12 CSR 10-2.240 - 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 - Net Operating Losses on Individual Income Tax Returns
- Section 12 CSR 10-2.720
- 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
- Section 12 CSR 10-2.730 - Expenses Related to Production of Tax Exempt Interest Income
- Section 12 CSR 10-2.740 - Adoption Tax Credit
- Form - Transient Employer Cash Bond
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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