Missouri S Corporation Nonresident Schedule

S Corporation Nonresident Schedule
MO-NRS S Corporation Nonresident Form
Department Use Only
(MM/DD/YY)

Form

MO-NRS

S-Corporation Nonresident Form
Reporting Period
(MM/DD/YY)

Attachment Sequence No. 1120S-01

Complete this form for each nonresident shareholder who has Missouri source income. Each item shown in Parts 1 and 2, Columns (d) and (e) should
be entered on the appropriate lines of Form MO-NRI of each nonresident shareholder.
Corporation
Name

*14108010001*
14108010001

Missouri Tax I.D.
Number
Charter

Federal Employer

Number

I.D. Number

Nonresident

Social Security

Shareholder’s Name

Number

(a) Federal

(b)

(c)

(d) Federal

(e)

Schedule K

Missouri Source

MO-MSS %

Schedule K-1

Missouri Source

1.	Ordinary business income (loss) ..................	 00	 00	
2.	Net rental real estate income (loss)...............	 00	 00	
3. Other net rental income (loss)
	 (Federal Schedule K-1, Line 3).....................	 00	 00	

S-Corporation’s Distributive Share Items - Part 1

4.	Interest income ...............................................	 00	 00	
5a.	Ordinary dividends......................................	 00	 00	
5b.	Qualified dividends......................................	 00	 00	
6.	 Royalties........................................................	 00	 00	
7.	Net short-term capital gain (loss)..................	 00	 00	
8a.	Net long-term capital gain (loss)..................	 00	 00	
8b.	Collectibles (28%) gain (loss) .....................	 00	 00	
8c.	Unrecaptured section 1250 gain..................	 00	 00	
9.	Net section 1231 gain (loss)..........................	 00	 00	
10. Other income (loss).....................................	 00	 00	
11.	Section 179 deduction.................................	 00	 00	
	12a.	 Contributions..............................................	 00	 00	
12b.	Investment interest expense......................	 00	 00	
12c.	Section 59 (e)(2) expenditures..................	 00	 00	
12d.	Other deductions.......................................	 00	 00	

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

00	00
00	00
00	00

(a)
The lines below and Column (a) correspond to
the lines on Form MO‑1120S.

(b)

(c)

Missouri
S-Corporation
Adjustment

(d)

(e)

Shareholder’s
Missouri Source

MO-MSS %

S-Corporation
Adjustment

Missouri Source

Share of Missouri S-Corporation Adjustment - Nonresident Shareholders - Part 2

Additions
	 1.Net state and local income taxes deducted
		 on Federal Form 1120S. . . . . . . . . . . . . . . .  	 00	00	
	 2.	Net state and local bond interest
		 (except Missouri) . . . . . . . . . . . . . . . . . . . . 	 00	00	

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.

	3.	
	

Partnership	

	 	 	

Other adjustments	 . . . . . . . . . . . 	 00	00		

Fiduciary

    	

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	 4.	Donations claimed for the Food Pantry Tax
		 Credit that were deducted from federal
		 taxable income, Section 135.647, RSMo. . 	 00	00	
	 5.	Total of Lines 1 through 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.	Federally taxable — Missouri exempt
		 obligations. . . . . . . . . . . . . . . . . . . . . . . . . . 	 00	00	
	 9.		

Partnership	

	 	 	

Other adjustments

Fiduciary

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Build America and Recovery Zone
Bond Interest
	 	 	
Missouri Public-Private
			
Transportation Act	. . . . . . . . . . . . 	 00	00
10.	 Missouri depreciation basis adjustment
		 (Section 143.121.3(7), RSMo). . . . . . . . . . 	 00	00
11.	 Depreciation recovery on qualified property
		 that is sold (Section 143.121.3(9), RSMo).	 00	00	
			

12.	 Total of Lines 6 through 11. . . . . . . . . . . . .
13.	 Missouri S-Corporation adjustment
		 — Net Addition. . . . . . . . . . . . . . . . . . . . . .
14.	 Missouri S-Corporation adjustment
		 — Net Subtraction . . . . . . . . . . . . . . . . . . .
15.	 Agriculture Disaster Relief
		 (Section 143.121.3(10), RSMo) . . . . . . . .

	 00	00
	 00	00	
	 00	00	
	 00	00	

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00	00
00	00

Form MO-NRS (Revised 12-2023)

Attach to Form MO-1120S and mail to
the Missouri Department of Revenue.
Refund or No Amount Due:
P.O. Box 336
Jefferson City, MO 65105-0336

00	00

*14108020001*
14108020001

Form MO-NRS must be completed and a copy (or its information) supplied to the nonresident shareholder when the S-Corporation has:
(1) a nonresident shareholder; and (2) the S-Corporation has income from Missouri sources. Do not complete the Form MO-NRS, if all
shareholders are Missouri residents.
The nonresident shareholder must report their share of the Missouri income and Missouri source modifications indicated on Form MO-NRS on
Form MO-1040 and Form MO-NRI.
Any questions concerning the Form MO-1040 or Form MO-NRI should be directed to Individual Income Tax at (573) 751-3505. Any questions
concerning Subchapter S-Corporation distribution withholding or shareholder composite re­turns should be directed to: Department of Revenue,
Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200 or call (573) 751-1467.

Instructions

Part 1 — S-Corporation’s Distributive Share Items
1.	 Enter nonresident shareholder’s name and Social Security Number from Federal Form 1120S, Schedule K-1, for each nonresident. Enter
the corporation’s Federal Employer Identification Number. Complete a separate Form MO-NRS for each nonresident shareholder.
2.	 Column (a): Enter the amount from Federal Form 1120S, Schedule K. Note that the Form MO-NRS, Part 1, line numbers and items
match the Federal Form 1120S, Schedules K and K-1.
3.	 Column (b): Multiply the amount in Column (a) by the percent in Column (c) and enter in Column (b).
4.	 Column (c): Enter the percent from Form MO-MSS, Line 3. If all or part of the corresponding distributive share item in Column (a) is nonapportionable income, follow the steps for the treatment of nonapportionable income given on Form MO-MSS in order to calculate the
appropriate percentage.
5.	 Column (d): Enter the amount from Federal Form 1120S, Schedule K-1 for each nonresident shareholder.
6.	 Column (e): Multiply the amount in Column (d) times the percent in Column (c).
Note: The items from Form MO-NRS, Part 1, Column (e), that are to be income or losses should be entered on the Form MO-NRI, as Missouri
source income. These amounts must be adjusted by any capital gain or passive loss limitation as required.

Part 2 — Share of Missouri - S-Corporation Adjustment - Nonresident Shareholders

Federal Privacy Notice

Do not complete Part 2 of Form MO-NRS if the “Missouri S-Corporation Adjustment” and the “Allocation of Missouri S-Corporation Adjustment
to Shareholders” on Form MO-1120S were not completed.
1.	 Column (a): Copy amounts from MO-1120S, Lines 1a–15.
2.	 Columns (b) and (c): Amounts in Column (a) must be analyzed to determine whether all or part of each amount is from Missouri sources.
See instructions for Form MO-MSS.
3.	 Column (d): Copy amount of each nonresident shareholder’s S-Corporation adjustment from Form MO-1120S, Page 3, Column 5.
4.	 Column (e): Enter in Column (e) the portion of the amount in Column (d) that is from Missouri sources. Generally, this is determined by
multiplying each shareholder’s Column (d) amount by the percent in Column (c). Attach a detailed explanation, if any other method is used.
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]. In addition, information may be disclosed to the public regarding the
name of a tax credit recipient and the amount issued to such recipient (Chapter 135, RSMo). (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.

*14000000001*
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