Missouri Form MO-5889 is the Pass-Through Entity Member Tax Credit form. An S corporation or partnership that has elected to pay Missouri’s pass-through entity (PTE) tax uses it to tell each member how much credit that member can claim, and the member then attaches it to their Missouri income tax return along with Form MO-TC.1Missouri Department of Revenue. Form MO-5889 – Pass-Through Entity Member Tax Credit
Who Fills Out MO-5889
The entity prepares the form, not the member. After an electing pass-through entity files Form MO-PTE and pays the entity-level tax, it must report each member’s share of that tax so the member can claim it as a credit. The Department of Revenue allows either a company-generated report or Form MO-5889 for this purpose, but MO-5889 is the standardized template and the format the department expects to see attached to a member’s return.2Missouri Department of Revenue. FAQs – Pass-Through Entity Tax
One MO-5889 is completed per member. Every number on it must match what the entity reported on its MO-PTE return. Mismatches are the most common reason a member’s credit gets delayed or denied.
Completing the Form Line by Line
Entity Information
Enter the pass-through entity’s legal business name, Missouri tax identification number, federal employer identification number (FEIN), and mailing address. These should be identical to what appears on the filed MO-PTE return.1Missouri Department of Revenue. Form MO-5889 – Pass-Through Entity Member Tax Credit
Member Information
Enter the member’s full name, mailing address, and either a Social Security number (for an individual member or sole proprietor) or FEIN (for a member that is a business entity). If the member is a trust that is itself an affected business entity, include a grantor letter or federal Schedule K-1 identifying the trust’s owner with the form.2Missouri Department of Revenue. FAQs – Pass-Through Entity Tax
Tax Year
Enter the beginning and ending dates of the tax year covered by the MO-PTE return that generated the credit.
Line 1 — Membership Percentage
Enter the member’s ownership percentage exactly as it appears on Form MO-PTE, Part B, Column 4.
Line 2 — Pro Rata Share of Tax
Enter the dollar amount of the member’s share of the PTE tax paid, taken from Form MO-PTE, Part B, Column 5. This is the credit the member will claim on their Missouri return.1Missouri Department of Revenue. Form MO-5889 – Pass-Through Entity Member Tax Credit
How a Member Uses the Form to Claim the Credit
MO-5889 by itself does not claim the credit. It is a supporting document. The member claims the credit by completing Form MO-TC, Missouri’s miscellaneous income tax credits form, and attaching MO-TC to their Missouri return. The credit then flows from MO-TC onto:3Missouri Department of Revenue. Form MO-TC – 2025 Miscellaneous Income Tax Credits
- Form MO-1040, Line 42, for individuals
- Form MO-1120, Line 17, for corporate filers
- Form MO-1041, Line 16, for fiduciary filers
The member should include a copy of every MO-5889 (or equivalent company report) received from any electing pass-through entity for that tax year.2Missouri Department of Revenue. FAQs – Pass-Through Entity Tax
The credit is nonrefundable. It can reduce a member’s Missouri tax liability to zero, but it will not by itself generate a refund, and any excess does not carry forward unless a separate statutory provision applies.
When the Form Needs to Be Issued
Because MO-5889 is distributed after the entity files its MO-PTE return, timing matters for the members who are waiting on it. The MO-PTE return and payment are due by the fifteenth day of the fourth month after the end of the tax year, which is April 15 for calendar-year filers.4Cornell Law Institute. 12 CSR 10-2.436 – SALT Parity Act Implementation
If the entity received a federal filing extension for its partnership or S corporation return, Missouri automatically grants an equal extension for the MO-PTE return, up to six months, provided a copy of the approved federal extension is attached. Interest still accrues on unpaid tax during an extension.4Cornell Law Institute. 12 CSR 10-2.436 – SALT Parity Act Implementation
Members still have to meet their own Missouri individual return deadline. An entity that files on extension should get MO-5889 to its members as early as possible so their returns are not held up.
Nonresident Members May Not Need the Form
A nonresident individual whose only Missouri-source income comes from an electing pass-through entity is not required to file a Missouri individual return for that year, because the entity has already paid Missouri tax on the member’s share at the entity level.2Missouri Department of Revenue. FAQs – Pass-Through Entity Tax A nonresident with other Missouri income who does file can claim the PTE credit through MO-TC the same way a resident does.
Mistakes That Get the Credit Denied
Numbers that do not match the MO-PTE return. Line 1 and Line 2 of MO-5889 need to tie back directly to Part B, Columns 4 and 5 of the entity’s return. If the department sees a discrepancy between what the entity reported and what the member is claiming, the credit can be delayed or rejected.
Filing MO-5889 without MO-TC. The credit is actually claimed on MO-TC. Attaching MO-5889 alone will not move the credit onto the return.
Assuming the election carries forward. The entity-level election has to be made again each tax year by checking the election box on that year’s MO-PTE return.5Missouri Department of Revenue. 2024 MO-PTE Instructions If the entity does not re-elect, it is not treated as an affected business entity for that year, no PTE tax is paid, and no MO-5889 credit is available to members.