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Missouri Nonresident Partnership Form
Extracted from PDF file 2023-missouri-form-mo-nrp.pdf, last modified November 2023Nonresident Partnership Form
Reset Form Form MO-NRP Print Form *23000000001* 23000000001 2023 Nonresident Partnership Form Complete this form only if the partnership has one or more nonresident partners and Missouri source income. Business Name Missouri Tax Identification Number | | | | | | | Nonresident Partner’s Name Federal Employer Identification Number | | Part 2 - Share of Missouri Partnership Adjustment Nonresident Partners Part 1 - Partnership’s Distributive Share Items Form MO-NRP, Part 1, Lines 1 - 13e correspond to Federal Form 1065, Federal Schedule(s) K and K-1. (a) Federal Schedule K | | | | | | | | | | | | | (b) (c) (d) (e) Missouri Source MO % Federal Schedule K‑1 Missouri Source 1. Ordinary business income (loss) from trade or business activities . 00 00 00 00 2. Net rental real estate income (loss) from rental real estate activities. 00 00 00 00 3c. Other net rental income (loss) from other rental activities.......... 00 00 00 00 4a. Guaranteed payments for services ............................................. 00 00 00 00 5. Total portfolio income (loss) total of Federal Form 1065, Schedules K & K-1, Lines 5-9a.................................................... 00 00 00 00 10. Net section 1231 gain (loss) under section 1231 (other than due to casualty or theft).............................................................. 00 00 00 00 11. Other income (loss) (attach schedule)........................................ 00 00 00 00 12. Section 179 deduction (attach schedule).................................... 00 00 00 00 13. Total contributions (attach schedule) total of Federal Form 1065, Schedules K & K-1, Lines 13a and 13b............................ 00 00 00 00 13e. Other deductions (attach schedule) ........................................... 00 00 00 00 Form MO-NRP, Part 2, Column (a) corresponds to Form MO‑1065, Partnership Adjustments section. Additions 1. Net state and local income taxes deducted on Federal Form 1065.. (a) Missouri Partnership Adjustment (b) Missouri Source (c) (d) (e) MO % Partner’s Partnership Adjustment Missouri Source 00 00 00 00 3. r Partnership r Fiduciary r Other adjustments................. 00 00 2. Net state and local bond interest (except Missouri)................... 4. Food Pantry Contributions.......................................................... 00 00 5. Total of Lines 1, 2, 3, and 4........................................................ 00 00 Subtractions 6. Net interest from exempt federal obligations.............................. 00 00 7. Amount of any state income tax refund included in federal ordinary income.......................................................................... 00 00 8. r Partnership r Fiduciary r Other adjustments................. 00 00 9. Missouri depreciation adjustment (See Section 143.121, RSMo.). 00 00 10. Total of Lines 6, 7, 8, and 9........................................................ 11. Missouri partnership adjustment — Net Addition....................... 00 00 00 00 00 00 12. Missouri partnership adjustment — Net Subtraction.................. 00 00 00 00 13. Agriculture Disaster Relief.......................................................... 00 00 00 00 Form MO-NRP, Part 3, Lines 1-8 of Column (a), correspond to Federal Form 1065, Lines 1-8. Part 3 - Allocation of Income and Deductions Federal Form | Social Security Number (a) Total Federal Return (b) Amount in Column (a) from Missouri Sources 1a. Gross receipts or sales $ 00 1b. Less returns and allowances $ Balance..... 1c 2. Cost of goods sold (Attach Federal Form 1125-A)............................................................................... 2 00 3. Gross profit (subtract Line 2 from Line 1c)........................................................................................... 3 00 4. Ordinary income (loss) from other partnerships, estates, and trusts (attach schedule)...................... 4 00 5. Net farm profit (loss) (attach Federal Form 1040, Schedule F)............................................................ 5 00 6. Net gain (loss) (Federal Form 4797, Part II, Line 17)........................................................................... 6 00 7. Other income (loss) (attach schedule).................................................................................................. 7 00 8. Total income (loss) (combine Lines 3 through 7)................................................................................. 8 00 9. Enter amount from Federal Form 1065, Page 1, Line 22................................ 9 00 10. Enter amount from Federal Form 1065, Page 1, Line 10................................ 10 00 00 00 00 00 00 00 00 00 00 00 00 11. Total expenses — subtract Line 10 from Line 9................................................................................... 11 00 00 12. Guaranteed payments and ordinary income (loss) — subtract Line 11 from Line 8 [Line 12 equals total of Federal Form 1065, Schedule K, Lines 1 and 4 and Form MO‑NRP, Part 1, Column (a)]*.... 12 00 13. Missouri sources — subtract Line 11 from Line 8................................................................................ 13 00 *Line 12 may not equal other lines in initial years of partnership due to organizational costs. Form MO-NRP (Revised 12-2023) Instructions Form MO-NRP of the partnership return is provided to aid the partnership in computing the information required to be reported to each nonresident partner, and is required to be completed only when the partnership has (1) a nonresident partner, and (2) income from Missouri sources. Form MO-NRP must be completed and a copy (or its information) supplied to the nonresident partner. An individual partner who is a nonresident of Missouri must report his or her share of the Missouri income indicated on Form MO-NRP and his or her Missouri source modifications on his or her Missouri Individual Income Tax Return (Form MO-1040), Form MO-NRI. Nonresident Share of Missouri Source Items The instructions for Parts 1 and 2 are based upon the nonresidents ratably sharing Missouri source income, deductions, and modifications. Attach a detailed explanation (including extracts from the partnership agreement) if a nonresident partner is allocated a disproportionate share. The explanation must include the nontax purposes and effects of the allocation methods. Note: At the time the Department finalized their tax booklets, the Internal Revenue Service had not finalized the federal income tax forms. Part 1 1. Nonresident Partner’s Name. Copy the name from Federal Form 1065, Schedule K-1 for each nonresident. Omit Form MO-NRP if all partners are residents of Missouri. Use additional Forms MO-NRP if more than one nonresident partner. 2. Column (a) — Copy amounts from Federal Form 1065, Schedule K. Form MO-NRP, Part 1, Column (a), Lines 1 through 13e are derived from the corresponding lines of Federal Form 1065, Federal Schedule K. 3. Columns (b) and (c) — Each amount in Column (a) must be analyzed to determine whether it is derived from Missouri sources. See instructions on Missouri source income. Enter both the Missouri amount in Column (b) and the Missouri percentage in Column (c). Column (c) is determined by dividing Column (b) by Column (a). 4. Column (d) — Copy amounts from Federal Form 1065, Schedule K-1 for each nonresident partner. 5. Column (e) — Enter in Column (e) the portion of the amount in Column (d) that is derived from Missouri sources. Generally, this is determined by multiplying each partner’s Column (d) amount by the percent in Column (c). Attach a detailed explanation if any other method is used. 6. Example: Assume $20,000 income from a business deriving $16,000 (80%) from Missouri and a single 60% nonresident partner. Columns will appear: (a) $20,000, (b) $16,000, (c) 80%, (d) $12,000, and (e) $9,600. Part 2 1. Column (a) — Copy amounts from Form MO-1065, Partnership Adjustments section. Omit Form MO-NRP, Part 2 if you are not required to complete Form MO-1065, Partnership Adjustment section and Allocation of Missouri Partnership Adjustment to Partners section. 2. Column (b) — Indicate the portion of each amount in Column (a) that is related to items in Partnership Adjustment section, Column (b), Missouri Source Amounts. Total the column. 3. Column (c) — Divide amount in Column (b) by amount in Column (a). Enter percentage in Column (c). 4. Column (d) — Copy amount of each nonresident partner’s partnership adjustment from Form MO-1065, Allocation of Missouri Partnership Adjustment to Partners section, Column 5 Column (d) and Column 6. 5. Column (e) — Enter in Column (e) the portion of the amount in Column (d) that is derived from Missouri sources. Generally, this is determined by multiplying each partner’s Column (d) amount by the percent in Column (c). Attach a detailed explanation if any other method is used. Part 3 Items of partnership income, gain, loss, and deduction that enter into a nonresident’s federal adjusted gross income must be analyzed to determine, if part or all is from Missouri sources. These include amounts attributable to the ownership or disposition of any Missouri property and business income that is attributable to Missouri sources. Whether nonbusiness income is attributable to Missouri sources is often determined by whether the property sold or producing income is located in Missouri. Business or ordinary income is wholly attributable to Missouri, if the business is only carried on in Missouri. If not carried on only in Missouri, the income must be divided between Missouri and other states. Part 3, Allocation of Income and Deductions, is provided for use if accompanying records clearly reflect income from Missouri sources. Part 3, Line 13, indicates the Missouri source amount that is equal to the total of Part 1, Lines 1 and 5, Column (b). The Missouri percentage is then computed and entered in Part 1, Column (c). When Part 3 is not applicable, all business income should be apportioned by using Method Two A Receipts Factor Apportionment. The apportionment factor percentage from Form MO-MSS, Part 1, Line 3 is entered on Form MO-NRP, Column (c). Line 1, Column (b) is computed by multiplying the percentage in Column (c) by the amounts in Column (a). The percentage is also entered on other lines in Column (c) if the items are integral parts of the business. Federal Privacy Notice *23000000001* 23000000001 The Federal Privacy Act requires the Missouri Department of Revenue (department) to inform taxpayers of the department’s legal authority for requesting identifying information, including social security numbers, and to explain why the information is needed and how the information will be used. Chapter 143 of the Missouri Revised Statutes authorizes the department to request information necessary to carry out the tax laws of the state of Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, and to exchange tax information with the Internal Revenue Service, other states, and the Multistate Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide information to the Department of Higher Education with respect to applicants for financial assistance under Chapter 173, RSMo and (2) to offset refunds against amounts due to a state agency by a person or entity (Chapter 143, RSMo). Information furnished to other agencies or persons shall be used solely for the purpose of administering tax laws or the specific laws administered by the person having the statutory right to obtain it as indicated above. (For the department’s authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.) You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social security number may result in criminal action against you. Form MO-NRP (Revised 12-2023) Mail to: Phone: Fax: Taxation Division P.O. Box 3000 Jefferson City, MO 65105-3000 (573) 751-1467 (573) 522-1762 E-mail: [email protected] Visit dor.mo.gov/taxation/business/tax-types/partnership/ for 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 veteranbenefits.mo.gov/state-benefits/.
Form MO-NRP - 2023 Nonresident Partnership Form
More about the Missouri Form MO-NRP Corporate Income Tax Nonresident TY 2023
We last updated the Nonresident Partnership Form in January 2024, so this is the latest version of Form MO-NRP, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form MO-NRP directly from TaxFormFinder. You can print other Missouri tax forms here.
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TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form MO-1120S | S Corporation Income Tax Return |
| Form INT-2-1 | Bank Franchise Tax Schedule BF |
| Form MO-C | Missouri Dividends Deduction Schedule |
| Form MO-FT | Corporation Franchise Tax Schedule (must be filed with the 2013 MO-1120 or MO-1120S) |
| Form MO-NFT | No Franchise Tax Due |
View all 62 Missouri Income Tax Forms
Form Sources:
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-NRP from the Department of Revenue in January 2024.
Form MO-NRP is a Missouri Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Missouri Form MO-NRP
We have a total of thirteen past-year versions of Form MO-NRP in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form MO-NRP
Form MO-NRP - 2023 Nonresident Partnership Form
2022 Form MO-NRP
Form MO-NRP - 2022 Nonresident Partnership Form
2021 Form MO-NRP
Form MO-NRP - 2021 Nonresident Partnership Form
2020 Form MO-NRP
Form MO-NRP - 2019 Nonresident Partnership Form
2019 Form MO-NRP
Form MO-NRP - 2019 Nonresident Partnership Form
2018 Form MO-NRP
Form MO-NRP - 2018 Nonresident Partnership Form
2017 Form MO-NRP
Form MO-NRP - 2017 Nonresident Partnership Form
2016 Form MO-NRP
Form MO-NRP - 2016 Nonresident Partnership Form
2015 Form MO-NRP
Form MO-NRP - 2015 Nonresident Partnership Form
2014 Form MO-NRP
Form MO-NRP - 2014 Nonresident Partnership Form
2013 Form MO-NRP
Form MO-NRP 2013 Nonresident Partnership Form
2012 Form MO-NRP
MO-NRP Nonresident Partnership Form
2011 Form MO-NRP
MO-NRP Nonresident Partnership Form
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