Chapter 2 - Income Tax

  1. § 12 CSR 10-2.005 - Questions and Answers
  2. § 12 CSR 10-2.010 - Capital Loss Allocation Between Spouses
  3. § 12 CSR 10-2.015 - Employers' Withholding of Tax
  4. § 12 CSR 10-2.016 - Quarter-Monthly Period Reporting and Remitting Withholding Tax
  5. § 12 CSR 10-2.017 - Transient Employer Financial Assurance Instrument for Employer's Withholding Tax
  6. § 12 CSR 10-2.019 - Determination of Withholding for Work Performed at Temporary Work Location
  7. § 12 CSR 10-2.020 - [Rescinded]
  8. § 12 CSR 10-2.025 - [Rescinded]
  9. § 12 CSR 10-2.030 - Subsequent Change of Accounting Period
  10. § 12 CSR 10-2.035 - Conformity of Missouri With Federal Accounting Methods
  11. § 12 CSR 10-2.040 - Transitional Adjustments in Accounting Methods
  12. § 12 CSR 10-2.045 - Missouri Consolidated Income Tax Returns
  13. § 12 CSR 10-2.050 - Elective Division of Income
  14. § 12 CSR 10-2.052 - Optional Single Sales Factor
  15. § 12 CSR 10-2.055 - Failure to File Tax Returns
  16. § 12 CSR 10-2.060 - Failure to Pay Tax
  17. § 12 CSR 10-2.065 - Failure to Pay Estimated Tax
  18. § 12 CSR 10-2.067 - Failure to Pay Estimated Tax for Tax Years Ending After December 31, 1983
  19. § 12 CSR 10-2.070 - Interest on Overpayments
  20. § 12 CSR 10-2.075 - Multistate Allocation and Apportionment
  21. § 12 CSR 10-2.076 - Allocation and Apportionment (Beginning on or After January 1, 2020)
  22. § 12 CSR 10-2.080 - Domestic International Sales Corporations
  23. § 12 CSR 10-2.085 - Credit for New or Expanded Business Facility
  24. § 12 CSR 10-2.090 - Computation of Federal Income Tax Deduction for Consolidated Groups
  25. § 12 CSR 10-2.105 - Report of Changes in Federal Income Tax Return
  26. § 12 CSR 10-2.110 - Penalty for Filing Incomplete or Misleading Income Tax Returns
  27. § 12 CSR 10-2.115 - Enterprise Zone Credit and Exemption
  28. § 12 CSR 10-2.120 - [Rescinded]
  29. § 12 CSR 10-2.125 - Cultural Contributions
  30. § 12 CSR 10-2.130 - Allocation of Taxable Social Security Benefits Between Spouses
  31. § 12 CSR 10-2.135 - Frivolous Returns
  32. § 12 CSR 10-2.140 - Partnership Filing Requirements
  33. § 12 CSR 10-2.145 - Regulation for Computation of Interest on Investment Tax Credit Carryback
  34. § 12 CSR 10-2.150 - Tax Exempt Status of United States Government-Related Obligations
  35. § 12 CSR 10-2.155 - Regulated Investment Companies
  36. § 12 CSR 10-2.160 - State Income Tax Deduction Add-Back
  37. § 12 CSR 10-2.165 - Net Operating Losses
  38. § 12 CSR 10-2.170 - Wood Energy Credit
  39. § 12 CSR 10-2.175 - Agricultural Unemployed Person
  40. § 12 CSR 10-2.180 - Public Law 86-272 Immunity
  41. § 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
  42. § 12 CSR 10-2.195 - Special Needs Adoption Tax Credit
  43. § 12 CSR 10-2.200 - Trucking Companies
  44. § 12 CSR 10-2.205 - Railroads
  45. § 12 CSR 10-2.210 - Airlines
  46. § 12 CSR 10-2.220 - Taxation of Nonresident Members of Professional Athletic Teams
  47. § 12 CSR 10-2.225 - Withholding of Tax by Nonresident Professional Athletic Teams
  48. § 12 CSR 10-2.226 - Withholding of Tax by Nonresident Professional Entertainers
  49. § 12 CSR 10-2.230 - Construction Contractors
  50. § 12 CSR 10-2.235 - Government Pension Exemption
  51. § 12 CSR 10-2.240 - Determination of Timeliness
  52. § 12 CSR 10-2.250 - Reciprocal Agreements with Other States for Tax Refund Offsets
  53. § 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)
  54. § 12 CSR 10-2.260 - Apportionment Method for Broadcasters (Beginning on or After January 1, 2020)
  55. § 12 CSR 10-2.705 - Filing Corporation Tax Returns
  56. § 12 CSR 10-2.710 - Net Operating Losses on Individual Income Tax Returns
  57. § 12 CSR 10-2.720 - Reporting Requirements for Individual Medical Accounts
  58. § 12 CSR 10-2.730 - Expenses Related to Production of Tax Exempt Interest Income
  59. Form - Transient Employer Cash Bond

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