Election and Form Preparation
"Select this box if you are electing to become an Affected Business Entity and consent to become subject to the tax imposed by Section 143.436, RSMo, for the tax period for which this return is filed."

• Go to Missouri > Passthrough Entity worksheet > Section 1 - General Information > Line 2 - Elect PTE, select the checkbox (Prosystem fx Tax Interview Missouri > MO13, box 31).
• Or go to Common State > State PTE Return Generation worksheet > Line 2 - Missouri, select the checkbox in the Generate State PTE return column (Prosystem fx Tax Federal Interview PTE-ST1, box 142).

Extension MO-7004
Extension Tentative Tax amount can only be (pink) overridden directly on the government form, line 1.

• Go to Extensions > Extensions worksheet > Section 2 - State Extension Information > Line 1 (Interview EXT-2, box 30) - Produce all state first extensions, select the checkbox.
• Or Grid 4 - Specific State Information - First Extensions, in column State Code (Interview EXT-2, Box 40) select MO.
  • If after 3/15, also select (Interview EXT-2, box 45) - X to Unlock.

Payments toward current taxes due MO-PTE, page 2

• Line 13 - Anticipated tax payments
  • Go to Payments/Penalties/Estimates > Payments worksheet > select State Code MOP > Detail > Grid 3 - row Payment and Payment date, or Line 4 Total if 4 equal, and Line 8 Prior year overpayment applied
    • Interview Missouri > MO13, boxes 80-87, or box 88 and box 90.
• Line 14 - Payments with Form MO-7004
  • Go to Payments/Penalties/Estimates > Payments worksheet > select State Code MOP > Detail > Line 14 - Amount paid with extension
    • Interview Missouri > MO13, box 91.
• Line 15 - Amended return only - Tax paid with or after the filing of the original return.
  • Missouri > Passthrough Entity worksheet > Section 5 - Amended Line 1, if Missouri > General Information worksheet > Line 3 is selected Amended.
    • Interview Missouri > MO14, box 75 if MO1, box 32 is selected Amended.
• Line 17 - Amended return only - Overpayment if any, as shown on original return or as later adjusted.
  • Missouri > Passthrough Entity worksheet > Section 5 - Amended Line 2, if Missouri > General Information worksheet > Line 3 is selected Amended.
    • Interview Missouri > MO14, box 76 if MO1, box 32 is selected Amended.

MO-PTE, page 4, Part B
Releases 2022.03000 / Axcess 2022-3.0, and projected with release 2022.03030 / Axcess 2022-3.3, the calculation of MO-PTE, Part B, column 5, reports as each applicable owner's share of taxes DUE, per MO-PTE, page 2, line 12.

• Caution: A change was made per state instructions and by requests from customers, with release 2022.03010 / Axcess 2022-3.1 and projected also with release 2022.03020 / Axcess 2022-3.2, the calculation of MO-PTE, Part B, column 5 reports the taxes PAID prior to filing the return as the credit available to pass to owners.

Workarounds for releases 2022.03010 and 2022.03020 (Axcess 2022-3.1 and 2022-3.2), see Knowledgebase article 000261258:

• Missouri Form MO-PTE, Page 4, Part B, Column 5 calculation incorrect with an 1120S and 1065 after updating to release CCH® ProSystem fx® Tax 2022.03010 / CCH Axcess™ Tax 2022-3.1

Next Year Estimates

• Go to Payments/Penalties/Estimates > Estimates and Application of Overpayment worksheet > select State Code MOP > Detail > Lines 2-4, 7, 10, 22, 30, and 101 available for use.
  • Interview Form Missouri > MO13, boxes 95-102.

Electronic Filing

• Missouri is NOT adding the PTE for efile with tax year 2022. The state is considering adding this for tax year 2023. 
• Diagnostic 33717 will issue to inform preparers if bank info has been input for Missouri while direct debit is not available.

Letters and Filing Instructions

• Extension, Return, and Estimates filing instructions and transmittal letter available.

Notes

• Current forms listed related to Missouri PTE
  • MO-7004, MO-PTEAP, MO-PTEV, MO-PTE, MO-MS, and MO-TC
• Per the state website, early payments can be submitted with form MO-PTEAP
  • https://dor.mo.gov/forms/MO-PTEAP_2022.pdf
• Per Form PTE instruction, leave column 5 blank if the member is a pass-through entity.