Missouri Authorization and Consent of Subsidiary Corporation to Be Included in a Missouri Consolidated Income Tax Return

Authorization and Consent of Subsidiary Corporation to Be Included in a Missouri Consolidated Income Tax Return
Form MO-22 - Authorization and Consent of Subsidiary Corporation to be Included in a Missouri Consolidated Income Tax Return
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Missouri Department of Revenue
Authorization and Consent of Subsidiary
Corporation to be Included in a Missouri
Consolidated Income Tax Return

Form

MO-22

Taxable Year

Department Use Only
(MM/DD/YY)

Beginning

Ending

(MM/DD/YY)

(MM/DD/YY)

Missouri Tax I.D.

Federal Employer

Number

I.D. Number

*14109010001*

Charter

14109010001

Number

Common Parent Corporation

Print Form

Date Incorporated
(MM/DD/YY)

Place
Incorporated

Kind of
Business

	

Inactive	

Active

Name of Common
Parent Corporation
Address

City

State

ZIP

For the first year a Missouri consolidated income tax return is filed, this form must be attached to Form MO-1120 for each subsidiary. After the first
year, this form is only required of any additional affiliation to the group.
Will a federal consolidated return election be in effect for the taxable year of this consent with respect to the group with
which the subsidiary corporation is affiliated?................................................................................................................................. 	Yes	
	

No

If the answer is No, the group is not entitled to file a Missouri consolidated income tax return and this form should not be filed.

Has the subsidiary corporation filed Missouri returns in prior years as part of an affiliated group filing a consolidated return?......	Yes	

No

Has the subsidiary corporation filed Federal returns in prior years as part of an affiliated group filing a consolidated return?.......	Yes	

No

Subsidiary Corporation

If the answer to either question is Yes, attach a schedule of the year(s) in which such returns were filed and name(s) of the parent corporation and
all affiliated members of the group.
Corporation
Name
Address
Missouri Tax I.D.
Number

City

State

ZIP

Federal Employer
I.D. Number

The subsidiary corporation named above hereby authorizes: (a) the common parent corporation named above to make a Missouri consolidated income
tax return on its behalf for the taxable year for which this form is filed; and (b) the common parent corporation (or, in the event of its failure, the Director
of Revenue or his or her delegate) to make a Missouri consolidated income tax return on its behalf for each taxable year thereafter for which a Missouri
consolidated income tax return is or must be made by the affiliated group under the provisions of the Missouri consolidated return regulations.

Signature

The subsidiary corporation, in consideration of the privilege of joining in the making of a consolidated return with the common parent corporation, hereby
consents to and agrees to be bound by the provisions of the Missouri income tax law and regulations, agrees that the tax shall be computed on the
Missouri consolidated taxable income of the group and consents and agrees that the liability with respect to such tax shall be joint and several.
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I also declare that
the subsidiary named above has authorized me to sign this form on its behalf, and that this form has been examined by me and the information
contained herein is, to the best of my knowledge and belief, true, correct, and complete.
Signature

Title

Printed
Name

Date Signed
(MM/DD/YY)

Form MO-22 (Revised 12-2016)

Attach to Form MO-1120 and mail to
the Missouri Department of Revenue.

Balance Due:	
P.O. Box 3365	
Jefferson City, MO 65105-3365	

Refund or No Amount Due:
P.O. Box 700
Jefferson City, MO 65105-0700