Missouri Credit Union Tax Return

Credit Union Tax Return
Form INT-4 - 2023 Credit Union Tax Return
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r Amended Return - Select if filing an amended return.
Form

INT-4

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

2023 Credit Union Tax Return

federal extension.

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

Due date April 15, 2024

Federal Employer Identification Number (FEIN)

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Address

City	

State	

ZIP Code

Note: A copy of the NASCUS or NCUA call report must be attached
1

00

2. Recoveries of bad debts from call report.................................................................................

2

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3. Missouri Credit Union tax expensed on call report..................................................................

3

00

4. Missouri taxes claimed as credits on this return from Schedule A...........................................

4

00

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

5

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6. Total of Lines 1 through 5........................................................................................................

6

00

7. Total operating expenses from NASCUS or NCUA Call Report as of December 31, 2023.....

7

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8. Dividends and interest paid on general shares from call report...............................................

8

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9. Loans charged off as bad debts from call report.....................................................................

9

00

10. Other deductions (complete detailed schedule on page 2).....................................................

10

00

11. Total of Lines 7 through 10......................................................................................................

11

00

12. Port Cargo Expansion deduction.............................................................................................

12

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13. International Trade Facility deduction......................................................................................

13

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14. Qualified Trade Activities deduction (limit is 50% of Line 6)..................................................

14

00

15. Taxable income (Line 6 less Lines 11, 12, 13, and 14)...........................................................

15

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16.	 Tax — Line 15 multiplied by 4.48% or amount from apportionment schedule, Line 8.................... 	16

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17.	 Tax credits from Line 4 above..................................................................................................	17

00

18.	 Tax due (Line 16 less Line 17).................................................................................................	18

00

19A. Less tentative payment or amount previously paid................................................................	19A

00

Part 3 - Computation of Tax

Part 2 - Deductions

Part 1 - Additions

1. Total gross income from NASCUS or NCUA Call Report as of December 31, 2023...............

19B.	 Miscellaneous credits (complete Tax Credit Schedule, page 2. Attach approved
	

authorizations) .......................................................................................................................	19B

00

20. 	Overpayment of previous year’s tax.........................................................................................	20

00

21.	 Amended return only - Amount paid on original return............................................................	21

00

22. 	Amended return only - Overpayment, if any, shown on original return....................................	22

00

23. 	Amended return only - (Line 21 less Line 22)..........................................................................	23

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24. 	Balance due or overpaid (Line 18 less Lines 19A, 19B, 20, and 23) ......................................	24

00

25.	 Interest for delinquent payment after April 15, 2024 (see instructions)....................................	25

00

26.	 Total amount due or overpayment (see instructions for overpayment). (Line 24 plus Line 25)	 26

00

Schedule
ScheduleAA
Taxes
TaxesClaimed
ClaimedAs
AsCredits
Credits

Amount

Description (Do not list real estate taxes or tangible personal property tax on leased property)	

00
00
00
00
00
00

Total (Enter on Lines 4 and 17, Page 1)

Line 10
Detailed Schedule

00
00
00
00
00
00

Total (Enter on Line 10, Page 1)
Benefit Number

Credit Name

Amount Claimed

Tax Credit Schedule

00
00
00
00
00
00
00

Total (Enter on Line 19B, Page 1)

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.

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 INT-4 (Revised 12-2023)

Visit https://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/.

Reset Form

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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			
City

County	

State	

Year End Total Of Deposits

$

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			
City

County	

Subdivisions

State	

Year End Total Of Deposits

$

ZIP Code	

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

2330

Print Form

Apportionment Schedule C
Financial Institutions

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)

Apportionment Schedule

	Land
	

Depreciable assets

	

Inventory and supplies

	

Other (attach schedule)

	
	

Net annual rental of property,
times eight (8)

	

Total Property Values	

1	

%

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

.

2	

%

3.	 Average daily receivables —
	Total		

.

3	

%

4.	 Average daily deposits —
	Total		

.

4	

%

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

.

5	

.

%

6.	 Taxable income from Savings and Loan Tax Return, Form INT-3, Line 18, or Credit Union
Tax Return, Form INT-4, Line 15	
6	
7.	 Multiply Line 6 by Line 5, enter result	

7	

8.	 Multiply Line 7 by 4.48%. Enter here and on Savings and Loan Tax Return, Form INT-3,
	 Line 19, or Credit Union Tax Return, Form INT-4, Line 16	

8	

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 2330 (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/.

	

Who may apportion income?

Instructions For Apportionment Schedule C

	 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,
receivables and deposits apportionment factors. If one or more of the four factors does not exist (that is, there is no denominator)
determine the apportionment factor (Schedule C, Line 5) by dividing by the number of factors used.
	

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 corporation’s activities with such state, the taxpayer is not “taxable” in another state.
1.	Property Factor: The denominator, Column (a), is the average value of all the taxpayer’s real and tangible personal property
owned or rented and used during the income year for the production of income. The numerator, Column (b), 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 or in
another state which does not subject the taxpayer to a tax described in the above instruction, “Taxable in Another 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 payroll factor includes only compensation which is attributable to the income subject to apportionment. The
denominator, Column (a), of the payroll factor is the total compensation paid everywhere during the income year.
	 The numerator, Column (b), of the payroll factor is the total amount paid in this state or in another state which does not subject
the taxpayer to a tax described in the above instruction, “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 (the word “incidental”
means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction); 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.	 Receivables Factor: The denominator, Column (a), of the receivables factor is the total average daily contract obligations owing to
the taxpayer everywhere during the income period. The numerator, Column (b), of the receivables factor is the average
daily contract obligations owing to the taxpayer on an open account held by an office, facility or branch in Missouri or in another
state which does not subject the taxpayer to a tax described in the above instruction, “Taxable in Another State”.
4.	 Deposits Factor: The denominator, Column (a), of the deposits factor is the total average daily deposits everywhere during the
income period. The numerator, Column (b), of the deposits factor is the average daily deposits held by an office facility or branch
in Missouri or in another state which does not subject the taxpayer to a tax described in the above instruction, “Taxable in Another
State”.
	

Note: Percentages on Lines 1–5 should be extended to four digits to the right of the decimal.

Form 2330 (Revised 12-2023)

Instructions (continued)
Part III
Line 16
Multiply the taxable income amount on Line 15 by 4.48 percent
(4.48%) and enter result. If Line 6 includes income from business
activity both within and without Missouri from offices or branches
located in such states, the tax may be eligible to be apportioned on
the Financial Institution Apportionment Schedule C (Form 2330),
which must be attached to the Form INT-4.
Line 17
Enter the amount of tax credits that appear on Line 4 of this return.
Line 18
Subtract Line 17 from Line 16 and enter the amount. If the amount
on Line 17 exceeds the amount on Line 16, enter “none”
Line 19A
Enter the amount of tentative payment or amount previously paid.
Line 19B
Enter the total amount of tax credits claimed on the Tax Credit
Schedule on page 2 of Form INT-4. Attach a copy of the approved
authorizations for each credit.
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 22 Amended Return Only
Enter the overpayment claimed or adjusted on your originally filed
return. If not filing an amended return, go to Line 24.
Line 23
Subtract Line 22 from Line 21. If this is not an amended return,
enter zero.
Line 24
Subtract Lines 19A, 19B, 20 and 23 from Line 18.
Line 25
Any tax due on this return not paid by April 15, 2024 is delinquent
and interest will be charged on such amount at the annual
interest rate. The annual interest rate is available on the
Department’s website at http://dor.mo.gov/intrates.php. Enter
the applicable interest on this line.
Line 26
Enter the total of Lines 24 and 25. If a balance due, submit this
amount. Make check payable to “Missouri Department of
Revenue”.
If an overpayment, submit a completed Application for Financial
Institution Tax Credit or Refund (Form 1141) with this return indicating
whether the overpayment is a refund or a credit.

Line 20
Enter overpayment from previous year’s tax.

Available Tax Credits

Line 21 Amended Return Only
Enter payment(s) applied to your originally filed return, including
payments applied to penalties and interest. If not filing an
amended return, go to line 24.

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
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
Rebuilding Communities and
Neighborhood Preservation Act
Remediation
Research Expenses
Residential Treatment Agency
Shelter for Victims of Domestic Violence
Small Business Incubator
Special Needs Adoption
Sporting Event
Youth Opportunities

Form INT-4 (Revised 12-2023)