Trusted CPAs for Tax, Accounting, and Planning

Harden, Cummins, Moss & Miller, L.L.C.’s history of established trust traces back to 1947 when it was founded in Chillicothe. Over the decades, our mission has stayed consistent: provide quality personalized service and deliver accurate work in a timely manner for our valued clients.

Whether you’re an individual, business, farm, trust, estate, or nonprofit, we provide a variety of services that put our knowledge and experience to work for your benefit. Taxes and accounting can be complex, but our goal is simple: help you file with confidence, understand what the numbers mean, and plan accordingly.

With locations in Chillicothe and Kirksville, Missouri, we also commonly work with clients who live or do business across Missouri and nationwide. You can count on a steady, professional process that’s designed to work well whether you’re down the street or out of state.

Services We Provide

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Tax preparation and planning

We help individuals, businesses, farms, trusts, estates, and nonprofits plan and file with clarity.

What you get: accurate timely filings and clear practical guidance.

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Business advisory and consulting

Our knowledge and experience provide steady support, giving you the information you need to start, manage, grow, and transition your business with confidence.

What you get: careful evaluation and effective strategies.

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Accounting, Payroll and QuickBooks Support

Whether you need monthly accounting, payroll services, or help navigating QuickBooks, we focus on getting you reliable numbers to ensure your business operations run more efficiently.

What you get: accurate meaningful reports and constructive solution.

Who we help

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Individuals, Trusts and Estates:

Accuracy and discretion matter whether you’re an individual with a simple W-2 or a household with complex investments and multi-state reporting.

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Businesses:

When your company has moving parts like multiple entities or seasonal swings, you need reporting you can trust and advice that’s practical.
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Farms:

We understand agricultural seasonality and equipment transitions, helping to reduce surprises while bringing much-needed structure to your important long-term financial decisions.
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Nonprofits and foundations:

Boards and treasurers deserve confidence through clear reporting, dependable timelines, and professional support that keeps complex compliance from becoming a burden.
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Chillicothe Office

Kirksville Office

Two Missouri offices

Commonly serving clients in Chillicothe, Kirksville, Trenton, Cameron, Brookfield, Macon, Marceline, Gallatin, Hamilton, Milan, Edina, Green City, La Plata, Novinger, and Carrollton—and working with clients across Missouri and nationwide.

Careers

Build your career here

We’re a firm where people can do meaningful work, keep learning, and build long‑term careers.

Internship

Learn the work and build confidence with mentorship.

Staff Accountant

Grow with support and responsibility.

Experienced CPA

Lead client relationships with planning and review work.

FAQ

Frequently asked questions

Do you work with businesses?

Yes. We work with small businesses, family-owned businesses, and complex multi-state entities. We offer tax return preparation, planning, consulting, and accounting services for partnerships (Form 1065), C-corporations (Form 1120), S-corporations (Form 1120S), sole proprietorships (Schedule C, Schedule E, or Schedule F), and limited liability companies.

Yes. We support farm families and multi-entity agricultural operations with tax preparation, planning, and accounting support designed around seasonality and long-term decision-making.

Yes. We work with many not-for-profits, including charitable organizations and private foundations. Most nonprofits have an annual filing requirement and, depending on certain thresholds, organizations will generally file Form 990-PF, Form 990, Form 990-EZ, or Form 990-N, with due dates tied to the organization’s fiscal year end.

Yes. We can assist with your trust and estate tax return needs, including Form 1041, Form 706, and Form 709
We help with both—filing accurately, and planning strategically when it matters (major decisions, income changes, business growth, or multi-entity situations). Planning is about preventing surprises and improving decisions year-round.
Yes. While we’re based in Chillicothe and Kirksville, we work with many clients across Missouri and nationwide.
Yes. In addition to offering monthly, quarterly, or annual bookkeeping services, we also frequently help clients catch up, clean up, and get their own books back to consistent reporting. If your books feel messy or unclear, we can help you get back to having confidence in your numbers and maintaining a process that keeps deadlines from becoming a crisis.