Missouri Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders

Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders
MO-1NR 2023 Income Tax Payment Payments for Nonresident Individual Partners or S Corporation Shareholders
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MO-1NR

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Department Use Only
(MM/DD/YY)

2023 Income Tax Payments for Nonresident
Individual Partners or S Corporation Shareholders

For calendar year 2023 OR

and ending

fiscal year beginning (MM/DD/YY)

(MM/DD/YY)

Missouri Tax I.D.

Federal Employer

Number

I.D. Number

Name of Partnership or S Corporation

Address (Include Apartment Number or Route Number)

State

City

ZIP Code

_

Type of entity filing this return:

Partnership

S Corporation

Limited Liability Company (Treated as a Partnership)

Select if filing under extension (see instructions)
Number of Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation
Shareholders forms (Form(s) MO-2NR) attached  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Total Missouri income tax withheld (total of all Form(s) MO-2NR)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

.

Department Use Only

00

.

Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
I have direct control, supervision, or responsibility for filing this report and payment of the tax due.

Signature

Signature

Title

Printed Name

Date (MM/DD/YY)

E-mail Address

Telephone Number

ATTACH a copy of each Form MO-2NR issued. Make your check payable to the Missouri Department of Revenue. If you pay by check,
you authorize the Department of Revenue to process the check electronically. Any check returned unpaid may be presented again
electronically.
Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Taxation Division
P.O. Box 555	
Jefferson City, MO 65105-0555
(573) 751-3505
(573) 522-1762
(800) 735-2966	

E-mail: [email protected]

Form MO-1NR (Revised 12-2023)

Visit dor.mo.gov/ for additional information.

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Instructions for Form MO-1NR
Who Must File

Due Date

The Income Tax Payments for Nonresident Individual Partners or S
Corporation Shareholders (Form MO-1NR) and the Statement of Income
Tax Payments for Nonresident Individual Partners or S Corporation
Shareholders (Form MO-2NR) are filed to report Missouri withholding for
nonresident partners and shareholders.

Form MO-1NR and Form MO-2NR must be filed and the tax paid by
the original due date or extended due date for filing the partnership or
S corporation income tax return. An extension of time to file the partnership or
S corporation return automatically extends the time to file and pay the
Form MO-1NR. If you are filing under an extension, please select the box
on the front of the form.

Partnerships and S corporations are required to withhold Missouri income
tax for nonresident individual partners or shareholders who do not meet
one of the exceptions below. Limited liability companies that are treated
as a partnership by the IRS are also considered a partnership for Missouri
tax purposes.
A partnership or S corporation is not required to deduct and withhold
Missouri income tax for a nonresident partner or shareholder if:
• The nonresident partner or S corporation shareholder, not other­wise
	 required to file a return, elects to have the Missouri income tax paid as
	 part of the partnership’s or S corporation’s composite return;
• The nonresident partner or S corporation shareholder, not other­wise
	 required to file a return, had Missouri assignable federal adjusted
	 gross income from the partnership or S corporation of less than twelve
	 hundred ($1,200) dollars;
• The partnership or S corporation is liquidated or terminated, in­come
	 was generated by a transaction related to termination or liquidation,
	 and no cash or property was distributed in the current or prior taxable
	year.
• The nonresident partner or S corporation shareholder has provided the
	 partnership or S corporation with a completed Partnership or S Corporation
	 Withholding Exemption Agreement (Form MO-3NR), and such agreement
	 was filed with the Missouri Department of Revenue (Department) on or
	 before the due date of the partnership or S corporation return.

NOTE: Form MO-1NR, payment and a copy of the Form MO-2NR must be
filed with the Department either before or at the same time the partnership
or S corporation provides a copy of the Form MO-2NR to the nonresident
partner or S corporation shareholder. Failure to do so may result in the
Department disallowing the withholding claimed by the nonresident
partner or S corporation shareholder.

Determining How Much to Withhold
The amount of tax to be withheld for tax year 2023 is 4.95 percent (0.0495)
of the partner’s or shareholder’s share of Missouri source distributive
income, or the tax withheld may be determined based on Missouri
withholding tables if the partner or shareholder submits a Missouri Withholding
Allowance Certification (Form MO W‑4). Missouri source distributive
income consists of those items on an individual’s K‑1 schedule that are
used to arrive at federal adjusted gross income as apportioned or allocated
to Missouri. The Missouri source distributive income of partnerships is the
net total of the amounts listed on Lines 1 through 11 of the Nonresident
Partnership Form (Form MO‑NRP). The Missouri source distributive
income of S corporations is the net total of the amounts listed on Lines 1
through 10 of the S Corporation Nonresident Form (Form MO‑NRS).

Line-By-Line Instructions for Form MO-1NR
Year Ending:
If not filing on a calendar year basis, enter the beginning and the ending
date of the tax year.
Missouri Tax Identification Number:
If you have a Missouri tax identification number enter it here.
Federal Employer Identification Number:
Enter your federal identification number.
Type of Entity Filing This Return:
Select the box indicating whether you are a partnership, S corporation, or
limited liability company treated as a partnership.
Filing Under Extension:
Select this box if you are filing under an extension. You may file this return
under an extension only if you are filing your Partnership Return of Income
(Form MO‑1065), or S Corporation Income Tax Return (Form MO‑1120S)
under extension.
Line 1:
Number of Form(s) MO‑2NR, enclosed - Fill in the total number of Form(s)
MO‑2NR issued to nonresident partners or shareholders. You are required
to include a copy of each Form MO‑2NR issued.
Line 2:
Missouri Income Tax Withheld - Enter the total amount of Mis­souri income
tax you withheld from the nonresident partners or share­holders. This is
the amount to be remitted. Make your check payable to the Missouri
Department of Revenue and mail with Form MO-1NR and MO-2NR(s) to:
	
Taxation Division
	
P.O. Box 555
	
Jefferson City, MO 65105-0555.

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