Corporate Income Tax Year Changes

2021 Legislative Session

The following changes are effective for the tax year beginning January 1, 2021, and will be reflected on the 2021 Missouri Corporation Income Tax Return.


Filing Deadline for 2021

The due date for the calendar year 2021 Missouri Corporation Income Tax Return is April 18, 2022.

The extension due date for the 2021 Missouri Corporation Income Tax Return is October 17, 2022.

Trust Funds

  • The Missouri National Guard Foundation trust fund did sunset on December 31, 2020, terminated on September 1, 2021, and is no longer available for donations.

Capitol Complex Tax Credit

  • The new Capitol Complex Tax Credit will be administered by the Missouri Department of Economic Development. Under subsection 4 of Section 620.3210, RSMo, a taxpayer can take 50 percent of an eligible monetary donation to the Capitol Complex Fund as a tax credit, not to exceed the tax liability. The credit can be carried forward four years or refunded to the taxpayer. Under subsection 5 of Section 620.3210, RSMo, a taxpayer can take 30 percent the value of an eligible artifact donation to the Capitol Complex Fund as a tax credit, up to the tax liability. The credit can be carried forward for four years, but cannot be refunded.