MO-1NR: Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders (2024)

Who files this form

Partnerships and S corporations use Forms MO-1NR and MO-2NR to report Missouri income tax withheld for nonresident individual partners or shareholders. LLCs treated as partnerships by the IRS are also treated as partnerships for Missouri tax purposes.

Withholding is required unless one of these exceptions applies:

• The nonresident, who is not otherwise required to file a return, elects to have Missouri income tax paid through the entity’s composite return.
• The nonresident, who is not otherwise required to file a return, has less than $1,200 in Missouri assignable federal adjusted gross income from the entity.
• The entity is liquidated or terminated, the income comes from a transaction related to that liquidation or termination, and no cash or property was distributed in the current or prior taxable year.
• The nonresident provides a completed Form MO-3NR withholding exemption agreement, and the agreement is filed with the Department by the due date of the entity’s return.

What you'll need

• A copy of every Form MO-2NR issued to nonresident partners or shareholders. These copies must be attached.
• The entity’s federal employer identification number and Missouri tax identification number, if it has one.
• The total Missouri income tax withheld and the number of Forms MO-2NR issued.
• The beginning and ending dates of the tax year if the entity does not use a calendar year.
• Information used to calculate Missouri source distributive income, including the individual’s K-1 items and the applicable amounts on Form MO-NRP or Form MO-NRS.
• Form MO W-4 from the partner or shareholder if using Missouri withholding tables to determine withholding.

How to file

1. Enter the entity’s name, address, identification numbers, and tax year. Select the entity type.
2. Select the extension box if filing under an extension. This is allowed only if the entity’s Form MO-1065 or Form MO-1120S is also being filed under an extension.
3. On line 1, enter the total number of Forms MO-2NR issued. Attach a copy of each one.
4. On line 2, enter the total Missouri income tax withheld. This is the amount to remit.
5. Complete the signature and contact information fields.
6. Make your check payable to the Missouri Department of Revenue. Mail it with Form MO-1NR and the Forms MO-2NR to:

Taxation Division

P.O. Box 555

Jefferson City, MO 65105-0555

Common mistakes

• Leaving out Forms MO-2NR. You must include a copy of every Form MO-2NR issued.
• Giving the recipient Form MO-2NR before filing with the Department. Form MO-1NR, payment, and a copy of Form MO-2NR must be filed before or at the same time the recipient receives their copy. Otherwise, the Department may disallow the recipient’s withholding claim.
• Forgetting the extension box. Select it when filing under an extension. You may use an extension for MO-1NR only if the entity’s partnership or S corporation income tax return is also being filed under an extension.

Questions people ask

How much must the entity withhold for tax year 2024?

The amount is 4.80% (0.048) of the partner’s or shareholder’s share of Missouri source distributive income. Alternatively, withholding may be determined using Missouri withholding tables if the partner or shareholder submits Form MO W-4.

What counts as Missouri source distributive income?

It consists of the individual’s K-1 items used to arrive at federal adjusted gross income, as apportioned or allocated to Missouri. For partnerships, it is the net total of lines 1 through 11 of Form MO-NRP. For S corporations, it is the net total of lines 1 through 10 of Form MO-NRS.

Does an extension also extend the time to pay MO-1NR?

Yes. An extension to file the partnership or S corporation return automatically extends the time to file and pay Form MO-1NR. Select the extension box on the form.

What happens when I pay by check?

Paying by check authorizes the Department to process the check electronically. A check returned unpaid may be presented again electronically.

Official sources

• https://dor.mo.gov/forms/MO-1NR_2024.pdf