Missouri DOR Proposes Amending Consolidated Income Tax Returns Rule

The Missouri Department of Revenue (DOR) proposed amendments to the consolidated income tax return rule. The proposal updates reference to corporate income apportionment methods, modifies interstate apportionment for certain consolidated filers, removes the requirement for personal signatures from the director, alters deadlines, and accounts for a Missouri Supreme Court opinion regarding the rule. Comments on the proposed rule are due by Dec. 31. [Mo. Dep’t of Revenue, Proposed Reg. Section 12 CSR 10-2.045, 12/01/25]