Missouri Missouri Nonresident Income Percentage

Missouri Nonresident Income Percentage
Form MO-NRI - 2023 Missouri Income Percentage
Reset Form

Attach Federal Return. See instructions
and diagram on page 3 of Form MO-NRI.

Form

MO-NRI

Print Form

2023 Missouri Income Percentage

Resident/Nonresident Status - Select your status in the appropriate box below.
Social Security Number

-

Spouse’s Social Security Number

-

-

Name

Spouse’s Name

Address

Address

City, State, ZIP Code

City, State, ZIP Code

1.	Nonresident of Missouri

1.	Nonresident of Missouri

	 State of residence during 2023 _____________________

	 State of residence during 2023 _____________________

Remote Work (See instructions on Form MO-NRI, page 3)

Remote Work (See instructions on Form MO-NRI, page 3)

2.	Part-Year Missouri Resident

2.	Part-Year Missouri Resident

Remote Work (See instructions on Form MO-NRI, page 3)

Remote Work (See instructions on Form MO-NRI, page 3)

Indicate the dates you were a Missouri Resident in 2023.

Part A

-

A.	 Date From: ________________

Indicate the dates you were a Missouri Resident in 2023.

Date To: ______________

A.	 Date From: ________________

Date To: ______________

B.	 Indicate the other state of residence

B.	 Indicate the other state of residence

	

and dates you resided there __________________________

	

and dates you resided there __________________________

	

Date From: ________________

	

Date From: ________________

Date To: ______________

Date To: ______________

Based on the Military Spouse’s Residency Relief Act, if you are the spouse of a military servicemember residing outside of Missouri solely
because your spouse is there on military orders, and Missouri is your state of residence, any income you earn is taxable to Missouri. Do not
complete Form MO-NRI. You must report 100% on Line 32 of Form MO-1040.

3.	Military/Nonresident Tax Status - Indicate your tax status

3.	Military/Nonresident Tax Status - Indicate your tax status

	 below and complete Part C - Missouri Income Percentage.

	 below and complete Part C - Missouri Income Percentage.

Missouri Home of Record
I did not at any time during the tax year 2023 maintain a
permanent place of abode in Missouri, nor did I spend more
than 30 days in Missouri during the year. I did maintain a
permanent place of abode in the state of ______________ .

Missouri Home of Record
I did not at any time during the tax year 2023 maintain a
permanent place of abode in Missouri, nor did I spend more
than 30 days in Missouri during the year. I did maintain a
permanent place of abode in the state of ______________ .

Non-Missouri Home of Record
I resided in Missouri during 2023 solely because my spouse
or I was stationed at ______________________________
on military orders. My home of record is in the state of
______________ .

Non-Missouri Home of Record
I resided in Missouri during 2023 solely because my spouse
or I was stationed at ______________________________
on military orders. My home of record is in the state of
______________ .

For Privacy Notice, see Instructions.
1

MO-NRI Page 1

Worksheet for Missouri Source Income
Federal Form
1040 or Federal
Form 1040-SR
Line No.

Part B

Adjusted Gross
Income Computations

Spouse (On A
Combined Return)

Missouri Sources

Missouri Sources

10

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00
00

11

R

.

00

R

.

00

S

.

00

S

.

00

T

.

00

T

.

00

U

.

00

U

.

00

A.	 Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1z

B.	 Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

2b

C.	 Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

3b

D.	 State and local income tax refunds (from schedule 1, part 1) . . . . . . . 

1

E.	 Alimony received (from schedule 1, part 1)  . . . . . . . . . . . . . . . . . . . . 

2a

F.	 Business income or (loss) (from schedule 1, part 1) . . . . . . . . . . . . . . 

3

G.	 Capital gain or (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

7

H.	 Other gains or (losses) (from schedule 1, part 1)  . . . . . . . . . . . . . . . . 

4

I.	 Taxable IRA distributions  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

4b

J.	 Taxable pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

5b

K.	 Rents, royalties, partnerships, S corporations, etc. (from schedule 1, part 1)	

5

L.	 Farm income or (loss) (from schedule 1, part 1) . . . . . . . . . . . . . . . . . 

6

M.	 Unemployment compensation (from schedule 1, part 1) . . . . . . . . . . . 

7

N.	 Taxable social security benefits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

6b

O.	 Other income (from schedule 1, part 1) . . . . . . . . . . . . . . . . . . . . . . . . 

9

P.	 Total - Add Lines A through O  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Q.	 Minus: federal adjustments to income  . . . . . . . . . . . . . . . . . . . . . . . . . 

Yourself or
One Income Filer

R. 	 SUBTOTAL (Line P - Line Q) If no modifications to income,
	

enter this amount on Part C, Line 1  . . . . . . . . . . . . . . . . . . . . . . . . . . . 

S.	 Missouri modifications - additions to federal adjusted gross income
	

(Missouri source from Form MO-1040, Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

T.	 Missouri modifications - subtractions from federal adjusted gross income
	

(Missouri source from Form MO-1040, Line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

U.	 MISSOURI INCOME (Missouri sources) Line R plus Line S, minus
	

Line T. Enter this amount on Part C, Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Missouri Income Percentage
Yourself or
One Income Filer

Spouse
(On A Combined Return)

1.	 Missouri Income - Enter wages, salaries, etc. from Missouri. (You must

Part C

	

file a Missouri return if the amount on this line is more than $600) . . . . . . . . .

1Y

.

00

1S

.

00

2Y

.

00

2S

.

00

%

3S

2.	 Taxpayer’s total adjusted gross income (from Form MO-1040, Lines 5Y
	

and 5S or from your federal form if you are a military nonresident and you

	

are not required to file a Missouri return)  . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.	 Missouri Income Percentage - Divide Line 1 by Line 2. If greater than
	

100%, enter 100%. (Round to a whole percent such as 91% instead of

	

90.5% and 90% instead of 90.4%. However, if percentage is less than

	

0.5%, use the exact percentage.) Enter percentage here and on Form

	

MO-1040, Lines 32Y and 32S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3Y

%

Signature

Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and believe it is true, correct, and complete.
Declaration of preparer (other than taxpayer) is based on all information of which he/she has any knowledge. As provided in Chapter 143, RSMo,
a penalty of up to $500 shall be imposed on any individual who files a frivolous return.
Signature

Date (MM/DD/YY)

Spouse’s Signature (if filing combined, BOTH must sign)

Date (MM/DD/YY)

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 veteranbenefits.mo.gov/state-benefits/.

2

MO-NRI Page 2

Part A, Line 1: Nonresidents of Missouri
If you are a Missouri nonresident and had Missouri source income, complete Part A, Line 1, Part B, and Part C. Attach a copy of
your federal return, Form(s) W-2 and 1099 and this form to your Missouri return.
If you performed ‘remote work’ for a Missouri employer outside of Missouri during 2023, this income is not taxable to Missouri. Check
the Remote Work box under Part A, Line 1, and complete Part B and C.

Part A, Line 2: Part-Year Resident
If you were a Missouri part-year resident with Missouri source income and income from another state, you may use Form MO-NRI
or Form MO-CR, whichever is to your benefit. When using Form MO-NRI, complete Part A, Line 2, Part B, and Part C. Missouri
source income includes any income (pensions, annuities, etc.) that you received while living in Missouri. Attach a copy of your
federal return, Form(s) W-2 and 1099 and this form to your Missouri return.

Instructions - MO-NRI, Part A

If you performed ‘remote work’ for a Missouri employer outside of Missouri during 2023, the portion of income earned while working
outside Missouri is not taxable to Missouri. Check the Remote Work box under Part A, Line 2, and complete Part B and C.

Part A, Line 3: Military Nonresident Tax Status
	 Missouri Home of Record - If you have a Missouri home of record and you:
	 a)	 Did not have any Missouri income other than military income, were not in Missouri for more than 30 days, did not maintain a
		 home in Missouri during the year, but did maintain living quarters elsewhere, you qualify as a nonresident for tax purposes.
		 Complete Part A, Line 3 and enter “0” on Part C, Line 1.
	 b)	Did have Missouri income other than military income, were in Missouri for more than 30 days or maintained a home in
Missouri during the year, you cannot use this form. You must file Form MO-1040 because 100 percent of your income is
taxable, including your military income. Do not complete this form.
	 c)	Did not have Missouri income other than military income but spent more than 30 days in Missouri or maintained a home in
Missouri during the year, you must file Form MO-1040 because 100 percent of your income is taxable, including your military
income. Do not complete this form.
	 d)	Are married to a Missouri resident, who is not in the military, but lives with you outside of Missouri on military orders, you may
use Form MO-NRI to calculate your Missouri income percentage. However, any income earned by your spouse is taxable to
Missouri. Your spouse is not eligible to complete Form MO-NRI.
	 Military Nonresident Stationed in Missouri - If you are a military nonresident, stationed in Missouri and you:
	 a)	Earned non-military income while in Missouri - You must file Form MO-1040. Complete Part A, Line 3, Part B and Part C.
The nonresident military pay should be subtracted from your federal adjusted gross income using Form MO-A, Part 1, Line
11, as a “Military (nonresident)” subtraction.
	 b)	 Only had military income while in Missouri - You may complete a Military - No Return Required Form online at
		 mytax.mo.gov/rptp/portal/business/military-noreturn.
Note:	 If you file a joint federal return, you must file a combined Missouri return (regardless of whom earned the income).
	
Complete each column of Part B and Part C of this form. Do not combine incomes for you and your spouse.

Use this diagram to determine if you or your spouse are a RESIDENT OR NONRESIDENT
Are you domiciled* in Missouri?
1. Did you maintain a permanent
place of residency in Missouri?

NO

YES

2. Did you spend more than 30
days in Missouri?

You are a
Resident.

YES
to
either

NO
to
both

You are a
Nonresident
(for tax
purposes).

1. Did you maintain a permanent
place of residency in Missouri?
2. Did you spend more than 183
days in Missouri?

Did you maintain a permanent place of
residency elsewhere?

YES

YES
to
both
You are a
Resident.

NO to either
You are a
Nonresident.

NO

You are a Resident.

*Domicile (Home of Record) - The place an individual intends to be his or her permanent home; a place that he or she intends to return whenever absent.
A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there.
An individual can only have one domicile at a time.
MO-NRI Page 3

3