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Apportionment Information > Alternate Apportionment Methods dialog (1120-MO)
Show all hidden content
Use the fields in this window to use a special methods of apportionment in Missouri. The information you enter in these fields takes precedence over any entries in the Apportionment spreadsheet for this state.
To open this window, select
View
, Apportionment
, the Missouri
tab, then Alternate Apportionment Methods
.note
You must have a Missouri return open to open this window.
Fields & buttons
General information group box
Use the field in this group box to elect an alternate apportionment method.
Apportionment method
If the corporation is electing a special method, select 1 of the methods listed in the dropdown list. UltraTax CS marks the corresponding checkbox on Form MO-MS or MO-MSS.
Code | Description |
|---|---|
2 | Method 2 - Business transaction |
A | Method 2A - Optional single sales |
3 | Method 3 - Transportation |
4 | Method 4 - Railroad |
5 | Method 5 - Interstate bridge |
6 | Method 6 - Telephone and telegraph |
7 | Method 7 - Other approved method |
Method two apportionment group box
Use the fields in this group box to elect Method 2, Business Transaction Single Factor Apportionment and complete Form MO-MS or MO-MSS.
Sales wholly in Missouri
Enter the amount of sales wholly in Missouri.
Sales partly in Missouri
Enter the amount of sales partly in Missouri.
Sales wholly outside Missouri
Enter the amount of sales wholly outside Missouri.
Special methods group box
Use these fields to elect apportionment Special Methods 3 through 7 on Form MO-MS or MO-MSS.
Detailed explanation of special method
Use the statement window to enter a detailed explanation of the method chosen.
Method 3 through 6: Missouri miles
Enter the number of miles attributable to Missouri. Use this field to enter mileage amounts used to calculate the apportionment ratio. Note that data you enter in this section has precedence over any entries in the Apportionment spreadsheet for this state.
Method 3 through 6: Total miles
Enter the total number of miles for the year. Use this field to enter mileage amounts used to calculate the apportionment ratio. Note that the data you enter in this section has precedence over any entries in the Apportionment spreadsheet for this state.
Method 7: Apportionment ratio
Use this field to enter the apportionment ratio applicable for Method 7. UltraTax CS uses this amount on Form MO-MS or Form MO-MSS.