Missouri Partnership / S Corporation Withholding Exemption / Revocation Agreement

Partnership / S Corporation Withholding Exemption / Revocation Agreement
MO-3NR 2022 Partnership or S Corporation Withholding Exemption or Revocation Agreement
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MO-3NR

2023 Partnership or S Corporation Withholding
Exemption or Revocation Agreement

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*23329010001*
23329010001

For calendar year Jan. 1 - Dec. 31, 2023, or fiscal year beginning ___________, _____ and ending ___________, _____.

Part 1 - Name and
Address

r Revocation Indicator
r Partnership r S Corporation

Department Use Only
Federal Employer Identification Number	

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Business Name	

City	

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ZIP Code	

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Missouri Tax Identification Number

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E-mail Address

Taxpayer Name	

Part 2 - Withholding Tax Exemption

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Street Address

State	

	
Street Address	

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Social Security Number

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City	

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State					 ZIP Code

I, _______________________________________, as a partner or shareholder of the above named partnership or S corporation,
request to be exempt from Missouri income tax withholding on my Missouri distributive share item(s) received through this partnership
or S corporation for the tax year 2023, and all subsequent tax years, until I notify the Department of a change in this election. By signing
this agreement, I agree to:
1) File an individual income tax return in accordance with the provisions of Section 143.481, RSMo, and make timely payment
of all taxes imposed on me by this state with respect to the income of the partnership or S corporation for every year in which
I maintain my exemption status; and
2) Be subject to personal jurisdiction in this state for the purpose of the collection of income taxes, together with related interest
and penalties, imposed on me by this state with respect to my distributive share of the income for this partnership or S corporation.

Part 3 - Withholding Tax
Exemption Revocation

Taxpayer Name	
	
Street Address	

Social Security Number

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City	

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State					 ZIP Code

I, _______________________________________, as a partner or shareholder of the above named partnership or S
corporation, do hereby revoke my previous withholding election dated ___ ___ / ___ ___ / ___ ___ ___ ___. At this
time, I request to be subject to withholding by this partnership or S corporation on my Missouri distributive share item(s)
received through this partnership or S corporation for the tax year 2023, and all subsequent tax years, until I notify the

Part 4 - Signature

Department of a change in this election.

Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
Signature of Taxpayer	

Printed Name

Daytime Telephone	

Date (MM/DD/YYYY)	

(___ ___ ___)___ ___ ___-___ ___ ___ ___

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Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Taxation Division
P.O. Box 3815	
Jefferson City, MO 65105-3815
(573) 751-1467
(573) 526-7939
(800) 735-2966	

Department Use Only

Form MO-3NR (Revised 12-2023)

E-mail: [email protected]
Visit dor.mo.gov/taxation/business/tax-types/partnership/ or 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
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Form MO-3NR Instructions
Partnership or S Corporation Withholding Exemption or Revocation Agreement
The Form MO-3NR is used to initiate an agreement between
the nonresident partner or S corporation shareholder and the
Missouri Department of Revenue (Department) for an election of
exempt status from Missouri income tax withholding on Missouri
distributive share item(s) of partnership or S corporation income.
Additionally, the Form MO-3NR can be used to revoke a previous
election of exempt withholding status.
Note: If you are electing to revoke your withholding exemption
status, please check the box at the top of the form and complete
Parts 1, 3, and 4 only.

Part 1

Part 3
Withholding Tax Exemption Revocation
(Completed by the taxpayer electing to revoke the
exempt status)
Enter your name, social security number, and address in the
spaces provided. By revoking your exemption status, the
partnership or S corporation is required to withhold Missouri
income taxes on your Missouri distributive share item(s) and
to remit this withholding tax on your behalf. The revocation will
remain in effect until you elect to change your exempt status by
filing a new Form MO-3NR.

Name and Address
(Completed by the partnership or S corporation)
Select partnership or S corporation in the spaces provided, enter
the partnership or S corporation’s federal identification number,
Missouri identification number (if applicable), name, address and
e-mail address.

Part 4
Signature
You must sign and date your agreement. Please include a
daytime telephone number where you may be reached in case
the Department has questions regarding your agreement.

When to File

Part 2
Withholding Tax Exemption
(Completed by the taxpayer electing exemption from
withholding)
Enter your name, social security number, and address in the
spaces provided. By requesting an exemption from Missouri
withholding on your Missouri distributive share item(s) you are
also agreeing to the following:

This agreement will be considered timely filed for a taxable year,
and for all subsequent taxable years, if it is filed at or before the
time the annual return for such taxable year is required to be
filed.

Where to File
Mail the completed Form MO-3NR(s) to the address at the
bottom of the form.

(1) To file a return in accordance with the provisions of
Section 143.481, RSMo, and to make timely payment
of all taxes imposed on you by the state of Missouri
with respect to the income of the partnership or S
corporation until you notify the Department of a change
in this elec­tion; and
(2) To be subject to personal jurisdiction in this state for
the purpose of the collection of income taxes, together
with related interest and penalties, imposed on you by
this state with respect to your distributive share of the
income of this partnership or S corporation.

*23000000001*
23000000001

Form MO-3NR (Revised 12-2023)