Missouri Bank Franchise Tax Return

Bank Franchise Tax Return
Form INT-2 - 2023 Bank Franchise Tax Return
Reset Form

r Amended Return - Select if filing an amended return.

Form

INT-2

Print Form

2023 Bank Franchise Tax Return

r Federal Extension - Select this box if you have an approved
federal extension.

Due date April 15, 2024

2024 Taxable year based on the 2023 calendar year income period	
Name	

North American Industry Classification System (NAICS)

Address									

Federal Employer Identification Number (FEIN)

City	

State	

|
|

|
|

|
|

|
|

|
|

|
|

|

|

Zip Code

A copy of the federal return and supporting schedules must be attached to this return.
	

1.	 Federal taxable income (loss) from Federal Forms 1120, Line 28 or 1120S, Line 21.................	1

	 2.	 Income from state or political subdivisions obligations not included in federal income
		 (see instructions if different from Federal Forms 1120 or 1120S)................................................	2
Part 1 - Additions

	

3.	 Income from federal government securities not included in federal income................................	3

	
	

4.	 Charitable contribution claimed on federal return (attach schedule)............................................	4
5.	 Bad debt claimed on federal return r Reserve method r Direct write-off method
		 r Other __________________________________..................................................................	5

	

6.	 Net bad debt recoveries...............................................................................................................	6

	

7.	 Missouri Bank Franchise tax deducted on federal return.............................................................	7

	 8.	 Taxes deducted on federal return, claimed as credits on this return
		 (must be detailed on Schedule A or attachment).........................................................................	8
	

9.	 Other additions (attach detailed schedule)..................................................................................	9

Part 2 - Deductions

	 10.	 Total of Lines 1 through 9............................................................................................................	10
	 11.	 Net bad debt charge offs..............................................................................................................	11	
	 12.	 Federal income tax deduction (see instructions).........................................................................	12
	 13.	 Other deductions (attach detailed schedule)...............................................................................	13
	 14.	 Total of Lines 11, 12, and 13.......................................................................................................	14
	 15.	 Total income before charitable contribution deduction (Line 10 less Line 14).............................	15
	 16.	 Charitable contribution deduction (limit is 5% of Line 15) ...........................................................	16
	 17.	 Port Cargo Expansion deduction (see instructions).....................................................................	17
	 18.	 International Trade Facility deduction (see instructions)..............................................................	18
	 19.	 Qualified Trade Activities deduction (limit is 50% of Line 10) .....................................................	19
	 20.	 Taxable income (Line 15 less Lines 16, 17, 18, and 19).............................................................	20	
	 21.	 Tax at 4.48% of Line 20 (if apportionment required enter Form 4347, Line 7)............................	21

Part 3 - Computation of Tax

	 22.	 Less credits from Line 8...............................................................................................................	22
	23A.	 Less tentative payment or amount previously paid......................................................................	23A
	23B.	 Overpayment of previous year’s tax ...........................................................................................	23B
	23C.	 Miscellaneous credits (complete Tax Credit Schedule and attach approved authorizations)......	23C
	23D.	 Bank Credit under Section 148.064.7 RSMo. (attach schedule).................................................	23D
	 24.	 Subtotal (see instructions) ..........................................................................................................	24
Skip lines 25 through 27 if you are not filing an amended return.
	 25.	 Amended return only - Amount paid on original return................................................................	25
	 26.	 Amended return only - Overpayment, if any, shown on original return........................................	26
	 27.	 Amended return only - (Line 25 less line 26)...............................................................................	27
	 28.	 Balance due or overpaid. (Line 24 less Line 27) .........................................................................	28
	29A.	 Interest for payment after original due date (see instructions).....................................................	29A
	29B.	 Additions to tax (see instructions)................................................................................................	29B
	 30.	 Total amount due or overpayment to be refunded (Sum of Lines 28, 29A and 29B)...................	30
Form INT-2 (Revised 12-2023)

Amount

A - Taxes Claimed As Credits

Description (Do not list tangible personal property tax on leased property)	

Total (Enter on Lines 8 and 22, Page 1)
Benefit Number

Credit Name

Amount Claimed

Tax Credit Schedule

00
00
00
00
00
00
Total (Enter on Line 23C, Page 1)

00

Authorization and Signature

I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any
member of his or her firm, or if internally prepared, any member of the internal staff............................................... 	

r Yes r No

Under penalties of perjury, I declare that the above information and any attached schedules and statements are true, complete,
and correct. Declaration of preparer (other than taxpayer) is based on all information of which he or she has any knowledge.
Signature

Printed Name

of Officer

of Officer

Telephone

Date Signed

Number

(MM/DD/YY)

Preparer’s Signature

Preparer’s FEIN,

(Including Internal Preparer)

SSN, or PTIN

Telephone

Date Signed

Number

(MM/DD/YY)

Email
Address

Make check or money order payable to “Missouri Department of Revenue”. Mail completed form and attachments to the address below.
If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented
again electronically.
Form INT-2 (Revised 12-2023)

Mail to:	 Taxation Division

E-mail: [email protected]

	
	

Visit http://dor.mo.gov/business/finance for additional information.

P.O. Box 898
Jefferson City, MO 65105-0898

Phone: (573) 751-2326
Fax: (573) 522-1720
TTY: (800) 735-2966

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
eligible military individuals. A list of all state agency resources and benefits can be found
at veteranbenefits.mo.gov/state-benefits/.

Reset Form

Print Form

Form

2331

Financial Institution Tax Schedule B

Credit Unions
Savings & Loans
Building & Loans

Banks

The information for this form is available from your real or personal property tax receipts. Complete one section for each office location, home, agency, etc.,
in Missouri. Indicate the complete physical address of each office and the percentage of each office compared to the total income of the company in Missouri,
extend percentages four digits to the right of the decimal. The total must equal 100%. For each address include the county in which the address is located. If
there are more than 30 locations, please email a list of the locations in a spread sheet, along with a copy of this return, to the Department at the e-mail shown
at the bottom of the return.

$

Year End Combined Total Amount Of All Accounts Or Deposits At Missouri Locations	

Year End Combined Total Amount Of All Savings Accounts, Deposits, Or
Repurchase Agreements At Missouri Locations	$

Attach additional pages if necessary.
Physical Street Address			

Year End Total Of Deposits

$
City

County	

State	

ZIP Code	

	
Name Or Number

Subdivisions

.

Percentage Of Total Amt.

%

County
City
Road District
School District
Library District

Political Subdivisions Taxing
the Reporting Financial Institutions

Water District
Sewer District
Fire District
Township Or Other Tax Dist.

Physical Street Address			

Year End Total Of Deposits

$
City

County	

State	

ZIP Code	

	
Subdivisions

Name Or Number

.

Percentage Of Total Amount

%

County
City
Road District
School District
Library District
Water District
Sewer District
Fire District
Township Or Other Tax Dist.

Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Form 2331 (Revised 12-2023)

Taxation Division
P.O. Box 898	
Jefferson City, MO 65105-0898

E-mail: [email protected]

(573) 751-2326
(573) 522-1720
(800) 735-2966	

If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.

Visit dor.mo.gov/taxation/business/tax-types/finance/ for additional information.

Ever served on active duty in the United States Armed Forces?

Reset Form
Form

Print Form

2023 Apportionment Schedule Bank Franchise Tax

4347

Apportionment Factors

Total Within and
Without Missouri
(a)

Total Within
Missouri
(b)

Percent Within
Missouri
(b) ÷ (a)

1.	Average yearly value of real and tangible personal property used in the
business, whether owned or rented.
Owned property: (at original cost,
see instructions) (Exclude property
not connected with the business and
value of construction in progress)
		1a.	 Land
		1b.	 Depreciable assets

Apportionment Schedule

		1c.	Inventory and supplies
		1d.	Other (attach schedule)
		1e.	Net annual rental of property,
				 times eight (8)
	 Total property values - Total of lines 1a
		through 1e	

1	

.

%

2.		Wages, salaries, commissions, and
		other compensation of employees —
		Total wages and salaries	

2	

.

%

3.		Average daily deposits —
		Total	

3	

.

%

4.		Apportionment Factor — add percentages on Lines 1, 2, and 3, and divide by
		factors present (see instructions)	

4	

.

%

5.		Taxable income from Bank Franchise Tax Return, Form INT-2, Line 20	

5	

6.		Multiply Line 5 by Line 4, enter result	

6	

7.		Multiply Line 6 by 4.48%. Enter here and on Bank Franchise Tax Return, Form INT-2, Line 21.	 7	

Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Taxation Division
P.O. Box 898	
Jefferson City, MO 65105-0898
(573) 751-2326
(573) 522-1720
(800) 735-2966	

E-mail: [email protected]

Form 4347 (Revised 12-2023)

Visit dor.mo.gov/taxation/business/tax-types/finance/ for additional information.

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.

Instructions For Apportionment Schedule
	

Who may apportion income?

	 A taxpayer must have income from business activity taxable by this state and at least one other state, to apportion income. The
income of the taxpayer is divided between the states in which the business is conducted pursuant to the property, payroll and deposits apportionment factors. If one or more of the three factors does not exist (that is, there is no denominator) determine the apportionment factor (Apportionment Schedule, Line 4) by dividing by the number of factors that do exist.
	

Taxable in another state:

	

A taxpayer is “taxable in another state” if, by reason of business activity in another state, it is subject to and did pay one of the types
of taxes specified: a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business,
or a corporate tax. The taxpayer must carry on business activities in another state. If the taxpayer voluntarily files and pays one or
more of such taxes when not required to do so by the laws of that state or pays a minimal fee for qualification, organization or for the
privilege of doing business in that state, but does not actually engage in business activities in that state, and does not have business
facilities in that state or does actually engage in some activity, not sufficient for nexus, and the minimum tax bears no relation to the
taxpayer’s activities with such state, the taxpayer is not “taxable” in another state.	

1.	 Property Factor:
	 The denominator is the average value of all the taxpayer’s real and tangible personal property owned or rented and used during
the income year, except under this subsection, any property that the bank acquired in settlement of debts and is held for sale under
Section 362.165, RSMo, or Section 29 Title 12 United States Code.
	 The numerator of the property factor shall include the average value of the taxpayer’s real and tangible personal property owned
or rented and used in this state during the income year. An automobile assigned to a traveling employee shall be included in the
numerator of the factor of the state to which the employee’s compensation is assigned under the payroll factor or in the numerator of
the state in which the automobile is licensed.
Property owned by the taxpayer shall be valued at its original cost. As a general rule “original cost” is deemed to be the basis of the
property for federal income tax purposes (prior to any federal adjustments) at the time of acquisition by the taxpayer and adjusted
by subsequent capital additions or improvements thereto and partial disposition thereof, by reason of sale, exchange, abandonment,
etc. Property rented by the taxpayer is valued at eight times the net annual rental rate. The net annual rental rate is the total annual
rental rate paid by the taxpayer, less total annual rental rates received by the taxpayer from subrentals. As a general rule the
average value of property owned by the taxpayer shall be determined by averaging the values at the beginning and ending of the
income year. However, the Director of Revenue may require averaging by monthly values if such method of averaging is reasonably
required to properly reflect the average value of the taxpayer’s property for the income year.
2.	 Payroll Factor:
	

The denominator of the payroll factor is the total compensation paid everywhere during the income year.
The numerator of the payroll factor is the total amount paid in this state or “Taxable in Another State,” during the income year by the
taxpayer for compensation. Compensation is paid in this state if any one of the following tests, applied consecutively, are met: a) The
employee’s service is performed entirely within this state; b) The employee’s service is performed both within and without this state,
but the service performed without this state is incidental to the employee’s service within the state; c) If the employee’s services are
performed both within and without this state, the employee’s compensation will be attributed to this state: (i) if the employee’s base
of operations is in this state; or (ii) if there is no base of operations in any state in which some part of the service is performed, but
the place from which the service is directed or controlled is in this state; or (iii) if the base of operations or the place from which the
service is directed or controlled is not in any state in which some part of the service is performed but the employee’s residence is in
this state. The term “base of operation” is the place of more or less permanent nature from which the employee starts his work and
to which he customarily returns in order to receive instructions from the taxpayer or communications from his customers or other
persons, or perform any other functions necessary to the exercise of his trade or profession at some other point or points.

3.	 Deposits Factor:
	 The denominator of the deposits factor is the average deposits recorded on the books everywhere by the taxpayer during the income year.
	 The numerator of the deposits factor is the average of deposits recorded on the books at the main banking house and branches of
the taxpayer within this state during the income year. Such average shall be determined by averaging deposits as of the first of the
year with deposits as of the last day of the year.
Note: Percentages on Lines 1–4 should be extended to four digits to the right of the decimal.

Form 4347 (Revised 12-2023)

General Instructions - 2023 Bank Franchise Tax Return

Section 148.010 – 148.112, RSMo
This information is for guidance only and does not state the complete law.
The 2023 Bank Franchise Tax Return (Form INT-2) form must be completed
and filed by April 15, 2024. The original due date is considered April 15 of the
taxable year, unless April 15 falls on a Saturday, Sunday, or legal holiday in
this state. An extension of time to file this return can be requested through
the Application for Extension of Time to File (Form 7004). An extension
of time to file the return does not extend the time for payment of the tax.
An extension of time may not exceed 180 days from the original due
date pursuant to Regulation 12 CSR 10-10.110. Note: Any payment
submitted after the original due date is subject to interest at the rate
determined by Section 32.065, RSMo which can be obtained from the
Department’s website at dor.mo.gov/taxation/statutory-interest-rates.
html.

This return must be filed by every bank and every trust company organized under any general or special law of this state and every national
banking association located in this state and any branch or office physi-cally
located in this state of any commercial bank or trust company.

If any return is not filed by the due date, a penalty of 5% per month, not
to exceed 25%, is calculated on the amount due.

All returns are filed based upon a calendar year business activity basis.

The Financial Institution Tax Schedule B (Form 2331) must be completed
and submitted with each Form INT-2. You may refer to Regulation 12 CSR
10-10.020. If any bank operates more than one office or branch in Missouri,
the bank shall file one return giving the address of each office or branch
with the total dollar amounts of accounts or deposits of each office on Form
2331. If there are more than 30 locations, please email a list of the locations
in a spread sheet, along with this return, to the Department at the e-mail
shown at the bot-tom of the return.

Instructions

Part 1

held for lease or rental to others. Show detail on Page 2, Schedule A. All
state and local sales and use taxes paid by banks as purchasers to sellers, vendors, or the State of Missouri on purchases of tangible personal
property and services enumerated in Chapter 144, RSMo, may be claimed
as a credit. Capitalized sales and use taxes paid by banks as purchasers
are creditable. Documentation to support the capitalized sales and use tax
credit must be available upon request.

Line 1	 Enter the amount of taxable income or loss from Federal Form
1120, Line 28, before any net operating loss deduction or special deduction is applied, or Federal Form 1120S, Line 21.

Certain criteria must be met in order for a tax credit to be allowable
pursuant to Regulation 12 CSR 10‑10.150, Tax Credits on Bank Tax
Return, as follows:

Taxpayers that are members of an affiliated group filing a consolidated
federal income tax return shall compute federal taxable income as if a
separate federal tax return had been filed by each member of the affiliated group. A pro forma federal return or appropriate schedules should
then be attached together with a copy of pages 1 through 4 of the consolidated federal income tax return.

	 (1) The following criteria shall be used to establish whether or not a
		 tax credit may be claimed against the Bank Franchise Tax,
		 imposed by Sections 148.010 to 148.110, RSMo, computed
		 pursuant to Section 148.030.3, RSMo:

Amended Return: Select the box at the top of the form if filing an
amended return.
Federal Extension: Select the box at the top of the form indicating you
have an approved federal extension. Attach a copy of the extension with
this return.

Line 2	 Enter all income received on state or political subdivision obligations excluded from the federal return. This income is taxable on this
return. Explain if different from tax-exempt interest shown on the federal
return.
Line 3	 Enter all income received on federal securities excluded from
the federal return (e.g., non-taxable portion Federal Reserve Bank dividends). This income is taxable on this return.
Line 4	 Enter the charitable contribution claimed on the federal return.
Line 5	 Enter the bad debt claimed on the federal return or any additions to a bad debt reserve claimed as a deduction on federal return.
(The reserve method is not a permissible method on this return.) In
the appropriate box, indicate the bad debt method used on the federal
return.
Line 6	 Enter the excess, if any, of recoveries of bad debts previously
charged off over current year charge offs. Attach schedule of bad debt
computation.
Line 7	 Enter any Missouri Bank Franchise Tax deducted on the federal
return. This is not an allowable deduction on this return.
Note: Cash basis banks should add the Missouri Bank Franchise Tax
paid in the preceding calendar year. Accrual basis banks should add the
Missouri Bank Franchise Tax accrued during the previous calendar year.
Line 8 Enter here and on Line 19 any taxes claimed as credits on this
return. All taxes paid to the State of Missouri or any political subdivi-sion
thereof are eligible except taxes on real estate, unemployment taxes, bank
tax, and taxes on tangible personal property owned by the taxpayer and

		 (A)	The payment must have been made to the state of Missouri or
			 a political subdivision located in the state of Missouri.
		 (B)	Payment must have resulted from a tax liability imposed by
			 a government agency, as defined in subsection (1)(A), and
			 cannot be a regulatory fee collected solely for the purpose of
			 paying the cost of administering the taxing jurisdiction’s laws.
		 (C)	The following should be used as a general guideline to
			 de­termine if an exaction, required by subsection (1)(A), is an
			 allowable tax credit or a non‑creditable fee:
			 1. If the proceeds, paid as defined in subsection (1)(A), are
				 collected for deposit into the general revenue account of the
				 taxing jurisdiction, to raise revenue for said entity, then it is a
				 tax and is an allowable tax credit.
			 2. If the proceeds, paid as defined in subsection (1)(A), are
				 collected primarily to cover the costs of the regulation of an
				 activity, and which are then deposited with the regulatory
				 agency, then it is a non‑cre­dit­able fee.
	 (2)	At all times the burden of establishing whether an exaction is an
		 allowable tax credit or a non-creditable fee shall be on the taxpayer.
An accrual basis taxpayer that is a member of an affiliated group filing
a consolidated Missouri income tax return shall allocate a portion of the
consolidated Missouri income tax liability for the year by multiplying such
liability by a fraction, the numerator of which is the separate Missouri taxable income of such member, and the denominator of which is the sum
of the separate Missouri taxable incomes of all members having Missouri
taxable income for the applicable year.
A cash basis taxpayer that is a member of an affiliated group filing a
Form INT-2 (Revised 12-2023)

consolidated Missouri income tax return shall allocate each component
of the consolidated Missouri income tax paid (or refunded) during the
year by multiplying each component by a fraction, the numerator of
which is the separate Missouri taxable income of such member for the
applicable year, and the denominator of which is the sum of the separate
Missouri taxable incomes of all members having Missouri income for the
applicable year.
In the computation of separate Missouri taxable income, each member of
a group filing a consolidated Missouri income tax return shall start with its
separate federal taxable income as computed pursuant to the method
applicable to the group under Treasury Regulation 1.1552‑1. The
amount of the federal income tax deduction of each member under
Section 143.171.1, RSMo, shall be that portion of the actual federal
consolidated income tax liability of the group as is required to be
allocated to such member under Internal Revenue Code Section 1552
without regard to any additional allocations under Treasury Regulation
1.1502‑33(d).

Line 18		 Enter the amount of the International Trade Facility deduction
approved by the Missouri Department of Economic Development. Attach
a copy of the certificate authorizing the deduction.
Line 19		 Enter the amount of the Qualified Trade Activities deduction
approved by the Missouri Department of Economic Development. Attach
a copy of the certificate authorizing the deduction. The amount of the
deduction cannot exceed fifty percent (50%) of the amount on Line 10.
Line 20	 Subtract Line 16, 17, 18 and 19 from Line 15 and enter the
amount.

Part 3
Line 21 	 Multiply the taxable income amount on Line 20 by 4.48% and
enter amount. If Line 10 includes income from business activity both
within and without the State of Missouri from offices or branches located
in such state, the taxpayer may be eligible to apportion the tax. These
taxpayers shall complete Apportionment Schedule Bank Franchise Tax
(Form 4347) and attach to this return.

The following are not allowable credits:
	 • Sales tax paid to check printer(s) on checks the bank sold to its
		 customers
	 • Annual registration fee as this is not a tax

Line 22 Enter the amount from Line 8.

Attach schedule of taxes deducted on Federal Form 1120, Line 17 or
Federal Form 1120S, Line 12, for verification purposes.

Line 23C Enter the total amount of tax credits claimed on the Tax Credit
Schedule on page 2 of Form INT-2. Attach a copy of the approved
authorizations for each credit.

Line 9	 Enter deductions claimed on the federal return which are not
allowable on this return and income not included on the federal return
which is required to be included on this return. (Attach schedule.) The
environmental tax under Section 59A of the Internal Revenue Code must
be added back to income. Any gain from the complete liquidation of
another corporation that is not recognized because of Section 332 of the
Internal Revenue Code must be added to income.
Line 10	 Enter the total of Lines 1 through 9.

Part 2
Line 11	 Enter the excess, if any, of bad debt charge offs over current
year recoveries. Attach schedule of bad debt computation.
Line 12	 Enter the relevant income period deduction for federal income
taxes. The relevant income period deduction is the amount actually
accrued (if an accrual basis taxpayer) or paid (if a cash basis taxpayer)
during the income period.
A taxpayer that is a member of an affiliated group of corporations which
filed a consolidated federal income tax return shall determine its deduction for, or its gross income in respect of federal income taxes paid or
accrued during the income period to the United States as if it and all
other members of the affiliated group of which it was a member had filed
separate federal income tax returns for all relevant income periods.
Line 13	 Enter the total amount of any deduction claimed on this return
and not included on the federal return. These deductions must be itemized on a schedule attached to this return.

Line 23A Enter the amount of tentative payment (if applicable).
Line 23B Enter overpayment of previous year’s tax.

If additional lines are needed attach a schedule listing the amounts for
each tax credit and a copy of the approved authorization to the return.
See Section 148.064.1, RSMo, for ordering of tax credits. Tax credits can
only be used once.
Line 23D	 The Bank Credit allowed under Section 148.064.7, RSMo,
is a tax credit equal to one and one-half percent (1 1/2 %) of net income
reported from Line 20 or Apportionment Schedule 4347 Line 6. Enter
the amount claimed on this return on Line 23D. The tax credit is not
transferable.
Line 24	 Subtract Line 22 from 21. Amount shall not be less than zero.
Then subtract Lines 23A through 23D from that result and enter amount.
Line 25	 Amended return only: Enter payment(s) applied to your original
filed return, including payments applied to penalties and interest. If not
filing an amended return, go to line 28.
Line 26 	 Amended return only: Enter the overpayment claimed or
adjusted on your original return.
Line 27		 Subtract Line 26 from Line 25. If this is not an amended
return, enter zero.
Line 28		 Line 24 less Line 27. If Line 27 is blank, enter amount from
Line 24. If less than zero, the return is overpaid. If amount is greater
than zero complete Lines 29A, 29B and 30.

Banks that are required to recapture bad debt reserve to income pursuant to 26 USC § 585 should include the dollar amount recaptured to
income on Line 13.

Line 29A	 Calculate interest for period which tax payment is delinquent.
Interest is calculated from the original due date through the date of
payment at the annual interest rate which can be obtained from the
Department’s website at: dor.mo.gov/taxation/statutory-interestrates.html.

Line 14 	 Enter the total of Lines 11 through 13.

Line 29B	 Compute additions to tax, if applicable, and enter on Line 29B.

Line 15	 Subtract Line 14 from Line 10 and enter amount. If “loss”,
indicate by brackets “( )” and enter “none” on Line 21.
Line 16 	 Enter the charitable contribution deduction claimed on this
return. The contribution deduction is limited to 5% of taxable income
before the contribution deduction. Contribution carryover from prior
year’s allowance on federal return is not allowable on this return. Attach
charitable contribution schedule for verification purposes.

1. For failure to pay by the due date — multiply Line 28 by 5%; or
2. For failure to file your return by the due date — multiply Line 28
	 by 5% for each month late, not to exceed 25%.
Line 30		 Enter the total of Lines 28, 29A and 29B.

Line 17		 Enter the amount of the Port Cargo Expansion deduction
approved by the Missouri Department of Economic Development. Attach
a copy of the certificate authorizing the deduction.

Form INT-2 (Revised 12-2023)

Available Tax Credits
Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Affordable Housing Assistance
Agricultural Products Utilization
Bond Enhancement
Brownfield “Jobs and Investment”
Business Use Incentives for
Large-scale Development (BUILD)
Capitol Complex - Artifact Donation
Capitol Complex - Monetary Donation
Development
Development Reserve
Developmental Disability Care Provider
Export Finance
Family Development Account
Family Farms Act

Taxation Division
P.O. Box 898	
Jefferson City, MO 65105-0898
(573) 751-2326
(573) 522-1720
(800) 735-2966	

Historic Preservation
Infrastructure Development
Innovation Campus
Intern and Apprentice Recruitment
Maternity Home
Missouri Low Income Housing
Missouri Quality Jobs
Missouri Works
Neighborhood Assistance
New Enhanced Enterprise Zone
New Generation Cooperative
Pregnancy Resource
Rebuilding Communities and
Neighborhood Preservation Act

E-mail: [email protected]

Remediation
Research Expense
Residential Treatment Agency
Shelter for Victims of Domestic
Violence
Small Business Incubator
Special Needs Adoption
Sporting Contribution
Sporting Event
Youth Opportunities

Form 4347 (Revised 12-2023)

Visit dor.mo.gov/taxation/business/tax-types/finance/ for additional information.

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.