MO-1065: Partnership Return of Income (2025)

Who files this form

File Form MO-1065 if the partnership is required to file Federal Form 1065 and either:

• At least one partner is a Missouri resident, or
• The partnership has income from Missouri sources.

Missouri-source income includes income connected with real or tangible personal property in Missouri or a business, trade, profession, or occupation carried on in Missouri. Income from intangible personal property also counts to the extent the property is used in such Missouri activities.

When it's due

For the 2025 tax year, partnerships using a calendar year must file on or before April 15, 2026.

What you'll need

Have these items ready:

• A copy of the completed Federal Form 1065 and all schedules, including Schedule K-1.
• The partnership's name, address, Missouri tax identification number, and federal employer identification number.
• Each partner's name, Social Security number or federal identification number, nonresident status, and ownership percentage from Schedule K-1.

Include these additional forms or records when applicable:

• Approved federal extension: Attach a copy of Form 7004 and select the extension box.
• Nonresident partners: Complete Form MO-NRP. Form MO-1NR and copies of Form MO-2NR are also required for nonresident individual partners unless an exception applies. A nonresident partner may request exemption from withholding using Form MO-3NR.
• Exempt federal interest: Attach a detailed list or all Federal Forms 1099 identifying the specific securities. For qualifying mutual fund interest, retain the required year-end or summary statement and attach the notification detailing the subtraction claimed.
• Broadband grant subtraction: Attach Form 1099-G, grant documents showing that the Missouri area lacked broadband access, and Federal Form 1065 with applicable schedules.
• Recreational marijuana business deduction: Submit the required financial statement, schedules, medical license number (MED), and all federal schedules.
• Agriculture disaster relief: Attach the Form 1099 showing the payment and a schedule listing each partner's name, identification number, ownership percentage, and share of the subtraction.
• Special allocations: Attach a detailed explanation, including extracts from the partnership agreement, if allocations do not use the same single percentage shown on Schedule K-1. Explain the non-tax purposes and effects of the allocation method.

How to file

Complete the federal partnership return first. Form MO-1065 must cover the same period as Federal Form 1065. If that period is not a calendar year, enter it on the front of the Missouri return.

Answer the two filing questions about Missouri modifications and nonresident partners:

• If both answers are No, attach Federal Form 1065 and all schedules, including Schedule K-1, sign Form MO-1065, and mail it.
• If the partnership has Missouri modifications, complete the partnership adjustment and partner allocation sections.
• If it has nonresident partners, complete Lines 1–13, the partner information on page 3, and Form MO-NRP.

List all partners, using an attachment if needed. Provide each partner with a copy of the allocation information when applicable.

By mail: Send the signed return and attachments to:

Missouri Department of Revenue

Taxation Division

P.O. Box 3000

Jefferson City, MO 65105-3000

Electronically: Partnerships may file Form MO-1065 and attachments through the joint federal and state Modernized E-File (MeF) system. Electronic filing information is available at the Department's partnership page.

Common mistakes

• Not selecting the address change box. The form warns that mail may otherwise go to the last address on file.
• Using a vague description for exempt federal interest. Descriptions such as “U.S. Government securities” are not acceptable. Identify the specific securities owned.
• Leaving out documentation for a mutual fund interest subtraction. Failure to attach the notification detailing the subtraction claimed may result in disallowance of the deduction.
• Not calculating reasonable related expenses for exempt income. The Department may make an adjustment using available information or its stated formula if records are insufficient.

Questions people ask

What if the business is an LLC taxed as a partnership?

Select the box on page 1 identifying the business as a limited liability company taxed as a partnership.

Who can sign Form MO-1065?

Any partner may sign, regardless of position. For a joint venture or other enterprise, a member may sign.

Should dollar amounts and ownership percentages be rounded?

Yes. Round dollar amounts to the nearest whole dollar: round cents from .01 through .49 down and .50 through .99 up. Round the Schedule K-1 percentages entered in Column 4 to the nearest whole number.

Can the Department discuss the return with the preparer?

Select Yes in the authorization section to allow discussion with the signing preparer or a member of that preparer's firm. For an internally prepared return, authorization covers internal staff. If No is selected or neither box is selected, the Department can discuss the return only with a partner.

Official sources

• https://dor.mo.gov/forms/MO-1065_2025.pdf