Corporate Income Tax Collection Procedures

Understanding Your Notice

You received this notice for one of the following reasons:

• The Internal Revenue Service indicated that your federal return was filed with a Missouri address or you had income taxable to Missouri and we did not receive a Corporation Income Tax Return. The IRS provides this information because you may have moved and filed your income tax return using a Missouri address.

• The Department has received notification from the IRS or other state agencies, such as the Missouri Department of Labor, that you reported employer withholding tax, or filed a sales/use tax return or that you had other income that may be taxable in Missouri.

The notice provides a number of options that indicate what you should submit along with the notice, if applicable. Please choose which option best describes your situation and mark the appropriate box listed on the notice. Then, return the notice and any required documentation to the department.

Resolving Your Notice

Promptly respond to this notice in order to quickly resolve your issue. If you do not respond to the notice, the Department will estimate your liability and issue an assessment based on that liability.

To resolve, mark the appropriate line listed on the letter, provide any required documentation, and submit to the Department.

• You Filed Your Corporation Income Tax Return: If you filed your return electronically, it is possible that it did not transmit properly. If that’s the case, then review your records or e-mail for notification from the software vendor that your return was not transmitted. The e-mail notification should have a reason for the delay in transmission. If you determine this is the case, re-send the return either electronically or by mail. If you mailed your return, re-mail it along with a copy of the notice to the Department.
• You Were Required To file a Missouri Corporation Income Tax Return, But We Did Not Receive One: If you were required to file a Missouri tax return for the requested tax year and didn’t do so, submit your return, a copy of your federal return for the same year and any supporting documentation. The forms are available on the Business Income Tax Forms page.
• You Were Not Required To File a Missouri Corporate Income Tax Return: If you were not required to file a Missouri tax return for the requested tax year, please provide a written explanation of why you were not required to file a return to the address at the top of your notice. Send the explanation to:

Mailing Address:
Missouri Department of Revenue
PO Box 1629
Jefferson City, MO 65105-3365
Fax Number: 573-522-1721
Email: tcs@dor.mo.gov

• You Have Already Filed a Missouri Corporation Income Tax Return: If you believe you have already filed the Missouri tax return requested on the notice, it’s possible that it didn’t reach the Department. Provide a copy of your return, a copy of your federal return for the same year and any supporting documentation, to the address at the top of your notice.

Understanding Your Notice

You received this notice because an adjustment was made to a Corporation Income Tax Return or debt.

Common reasons taxpayers receive this notice are:

• The Department received the return without necessary documentation attached (for example: federal return, MO-MS and/or MO-TC was not included with the return). The notice will let you know which documentation you need to provide, in order to complete the processing of your return.
• The amount of federal taxable income is not correct, usually because the tax payer attached the wrong federal form or breakdown of subsidiaries on the consolidated return (proforma). Check your federal return or proforma to make certain the amount claimed matches the Missouri return. If the federal taxable income does not match the Missouri return, then, the Department is requesting an examination or a copy of the correct federal return or proforma.
• The Department found calculation errors on the return.
• The amount of estimated tax and/or extension payments claimed do not reflect the amount the Department has received.
• Verification is needed to support figures claimed on an electronically filed return. The amount of income you claimed does not match information provided to the Department from independent sources or there was a loss claimed on your return that was not filed in the past.
• The Department received information from other agencies, such as the IRS, or failure to file a required return. For example, income is reported to the IRS by the payer but not reported on your Missouri Corporate Income Tax Return. The IRS may have also notified the Department of findings discovered through a federal audit.

Resolving Your Notice

Within fifteen (15) days from the date on the notice for the referenced period, please provide a copy of the following form(s), where applicable, to the address listed on the notice:

• Send the documents requested on the notice;
• Provide a correct federal return or proforma to match the Missouri return originally filed or provide a corrected Missouri return to match the federal return or proforma filed;
• Check your return for arithmetic errors, and provide a corrected Form MO-1120 if you disagree with the notice;
• Provide a copy of the front and back of your canceled check(s) if you disagree with our figures for the estimated tax and/or extension payments;
• Provide a written statement supporting the figures claimed on the electronically filed return, indicating why they do not match the federal return or a schedule any prior year loss amount utilized on the current year's return;
• If the notice is a result of a non-filed period, provide the Department with the original Missouri return, and a copy of the federal return, for tax year referenced on the notice. If the notice is for an amended return as a result of information received from the IRS, provide the Department with an amended Missouri return and any required federal documents (for example, Federal 1120, 1120X, 4549, 5278, 870, or 1139); or
• If the IRS has reversed their audit based on information you provided them, that information may not have reached the Department. You may send in a federal account transcript to resolve your account.

If you do not pay in full:

• Additions to tax and interest are calculated on any tax that remains unpaid after the due date of the return. Interest will continue to accrue until the tax and additions to tax is paid in full; and
• The Department will issue an Assessment of Unpaid Tax.
• Pay the amount due.

Self-Service Payment Options:

Understanding Your Notice

This notice acknowledges receipt of your Missouri Corporation Income Tax Return. However, your return was not signed by an officer. A return is not valid unless it is signed by an officer and cannot be processed without a signature.

Resolving Your Notice

Sign, detach, and return the lower portion of this notice. If you have misplaced your notice, you may provide a copy of the first two pages of the Missouri return (Form MO-1120 or MO-1120S), with a signature by mail, fax, or email to the Department.

Mailing Address:
Missouri Department of Revenue
PO Box 3365
Jefferson City, MO 65105-3365
Fax Number: 573-522-1721
Email: corporate@dor.mo.gov

Understanding Your Notice

You received this notice because an adjustment was made to a Corporation Income Tax Return or debt.

Common reasons taxpayers receive this notice are:

• The Department received the return without necessary documentation attached (for example: federal return, MO-MS and/or MO-TC was not included with the return). The notice will let you know which documentation you need to provide, in order to complete the processing of your return.
• The amount of federal taxable income is not correct, usually because the tax payer attached the wrong federal form or breakdown of subsidiaries on the consolidated return (proforma). Check your federal return or proforma to make certain the amount claimed matches the Missouri return. If the federal taxable income does not match the Missouri return, then, the Department is requesting an examination or a copy of the correct federal return or proforma.
• The Department found calculation errors on the return.
• The amount of estimated tax and/or extension payments claimed do not reflect the amount the Department has received.
• Verification is needed to support figures claimed on an electronically filed return. The amount of income you claimed does not match information provided to the Department from independent sources or there was a loss claimed on your return that was not filed in the past.
• The Department received information from other agencies, such as the IRS, or failure to file a required return. For example, income is reported to the IRS by the payer but not reported on your Missouri Corporate Income Tax Return. The IRS may have also notified the Department of findings discovered through a federal audit.

Resolving Your Notice

• Send the documents requested on the notice;
• Provide a correct federal return or proforma to match the Missouri return originally filed or provide a corrected Missouri return to match the federal return or proforma filed;
• Check your return for arithmetic errors, and provide a corrected Form MO-1120 if you disagree with the notice;
• Provide a copy of the front and back of your canceled check(s) if you disagree with our figures for the estimated tax and/or extension payments;
• Provide a written statement supporting the figures claimed on the electronically filed return, indicating why they do not match the federal return or a schedule any prior year loss amount utilized on the current year's return;
• If the notice is a result of a non-filed period, provide the Department with the original Missouri return, and a copy of the federal return, for tax year referenced on the notice. If the notice is for an amended return as a result of information received from the IRS, provide the Department with an amended Missouri return and any required federal documents (for example, Federal 1120, 1120X, 4549, 5278, 870, or 1139); or
• If the IRS has reversed their audit based on information you provided them, that information may not have reached the Department. You may send in a federal account transcript to resolve your account.

If you do not pay in full:

• Additions to tax and interest are calculated on any tax that remains unpaid after the due date of the return. Interest will continue to accrue until the tax and additions to tax is paid in full; and
• The Department will issue an Assessment of Unpaid Tax.
• Pay the amount due.

Self-Service Payment Options:

To determine if you are eligible for an installment agreement, visit our website or call 573-751-7200.

Understanding Your Notice

If you do not resolve the debt associated with the Notice of Adjustment or a Non-Filer Notice, you will receive an Assessment of Unpaid Tax.

Resolving Your Notice

Under Missouri law, you have a right to either pay your tax delinquency or dispute the amount owed. It is critical that you take one of the following actions upon receipt of an Assessment of Unpaid Tax:

• Pay the amount due.

Self-Service Payment Options:

• File a Protest with the Department of Revenue. If you do not agree that you owe the amounts shown on this Assessment of Unpaid Tax, you may file a protest with the Department. You may also pay the amount due under protest. Under Section 143.631, RSMo, a protest is a written statement that explains in detail the reasons you do not owe the amounts shown on the Assessment of Unpaid Tax. You should include copies of any documents that you would like the department to consider when reviewing your protest (e.g., written statements, schedules or copies of Missouri and/or federal return).

You must file a protest within 60 days (150 days if you live outside the United States) of the date on the Notice of Deficiency or the date it was delivered, whichever date is earlier. Mail your protest to:

Missouri Department of Revenue
P.O. Box 3365
Jefferson City, MO 65105-3365

• Informal Hearing: You may request an informal hearing with the Department to explain the reasons for your protest.
• Granting Your Protest: If the Department agrees with your protest, the Department will adjust the amount shown on the Assessment of Unpaid Tax, and notify you of the decision in writing.
• Denying Your Protest: If the Department does not agree with your protest, they will notify you of the decision in writing. You may then file an appeal of that decision with the Missouri Administrative Hearing Commission. The Department will provide details of how to appeal its decision in the notification. Section 143.651, RSMo.
• Pay Under Protest. If you file a protest, you may also pay all or any part of the amounts due under protest. (Section 143.631, RSMo) By paying under protest, you stop the accrual of additional interest on the amounts paid.

To pay under protest, you must:

• Send a check or money order for the amount of the protest payment to the address listed on the Assessment of Unpaid Tax.
• Write on the front of the check or money order that it is a protest payment.
• Include with your payment and written protest a statement of the tax type, tax period(s), and the amount of tax, interest, penalties, and additions to tax to which the payment is to be applied.

Your protest affidavit must be submitted to the Department of Revenue within 30 days of making the payment under protest

If you do not respond with one of the above options within 60 days of the notice date:

• All tax, interest, penalties, and additions to tax, if any, will be payable in full;
• You will no longer have the legal right to appeal; and
• Your corporate charter may be administratively dissolved for failure to pay a final assessment of corporate income tax, as authorized by Section 351.484(1), (2) and (3), RSMo.

Understanding Your Notice

If you have received this notice, the Assessment of Unpaid Tax issued against you remains unpaid. Your right to appeal with respect to the Assessment of Unpaid Tax has expired and your liability is fixed and final. As required by Section 143.861.2, RSMo, the Department of Revenue demands full payment within ten days of this notice. If not paid within ten days your account may be referred to the prosecuting attorney or a collection agency.

Resolving Your Notice

Pay the amount due.

Self-Service Payment Options:

Understanding Your Notice

The Department and the IRS communicate with each other to ensure that neither agency is refunding tax revenue to a corporation while that corporation owes tax to the other agency. This notice informs you that your federal income tax refund may be intercepted and applied to the Missouri debt.

Resolving Your Notice

To prevent an offset of your federal income tax refund, you may: pay the balance due in full or submit documentation to dispute the balance due.

• Pay the amount due.
• Submit documentation to dispute the balance due. It is always best to resolve your balance due as quickly as possible to avoid an offset from your refund. Sometimes you may pay your balance due, but the IRS has already intercepted your federal refund, and is in the process of forwarding it to the Department. In these circumstances, the department will refund any overpayment resulting from your payment or offset.

Self-Service Payment Options: