Missouri Statement of Income Tax Payments for Nonresident Partners or S Corporation Shareholders

Statement of Income Tax Payments for Nonresident Partners or S Corporation Shareholders
MO-2NR  Statement of Income Tax Payments For Nonresident Individual Partners or S Corporation Shareholders
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Form

MO-2NR

2023 Statement of Income Tax Payments For Nonresident
Individual Partners or S Corporation Shareholders

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*23328010001*
23328010001

For calendar year 2023 OR
fiscal year beginning (MM/DD/YY)

and ending (MM/DD/YY)

Partnership or S Corporation

Missouri Tax Identification Number

Federal Employer Identification Number

Name

Address (Include Apartment Number or Route Number)

State

City

_

Type of Entity:

Partnership

S Corporation

Limited Liability Company (Treated as a Partnership)

Social Security Number

-

Name Control

-

First Name

Partner or Shareholder

ZIP Code

M.I.

Last Name

Address (Include Apartment Number or Route Number)

State

City

ZIP Code

_

	1.	 Income Subject to Tax

1

.

00
Department Use Only

	2.	 Missouri Income Tax Payment

2

.

.

00

Only individual nonresident partners or S corporation shareholders are subject to withholding. Do not withhold for any partners or S corporation
shareholders who are partnerships, corporations, trusts, or estates. Grantor trusts that file or can file in accordance with IRC Reg. Section 1.671.4(b) are
considered individuals. DO NOT withhold for any partners or shareholders who include their Missouri income on a composite return.

Instructions

Name Control—Enter the first four letters of the partner’s/shareholder’s last name. See examples below. (Please use all capital letters as shown.)
John Brown--BROW Juan DeJesus--DEJE Joan A. Lee--LEE Pedro Torres-Lopes---TORR Jean McCarty----MCCA John O’Neill---ONEI
Line 1: Income Subject to Tax: Enter the partner’s or shareholder’s share of Missouri source distributive income.
Line 2: Missouri Income Tax Payment: Enter the amount withheld for the non-resident partner or shareholder. The amount withheld is 4.95 percent
(.0495) of the amount on Line 1 or as determined by the Missouri withholding tax tables.
Form MO-2NR is to be given to each partner or shareholder who is subject to withholding. Issue Form MO-2NR, even if no tax is withheld or there
is an exemption certificate on file. Do not issue a Form MO-2NR to a partner or shareholder who includes their Missouri income on a composite return.
Attach a copy of each Form MO-2NR to the Form MO-1NR. Partner or Shareholder - Keep a copy for your records.
Each nonresident partner or shareholder not included on a composite return should claim the payment made on Line 39 of his or her Missouri
Income Tax Return Form MO-1040.
Form MO-2NR (Revised 12-2023)