MO-1NR: Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders (2025)

Who files this form

Partnerships and S corporations use Form MO-1NR with Form MO-2NR to report Missouri income tax withheld for nonresident individual partners or shareholders. An LLC treated as a partnership by the IRS is also treated as a partnership 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 came 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 Missouri Department of Revenue by the due date of the entity’s return.

When it's due

For tax year 2025, file Forms MO-1NR and MO-2NR and pay the tax by the original or extended due date of the partnership or S corporation income tax return. The text does not give a specific calendar date.

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

Form MO-1NR, payment, and a copy of Form MO-2NR must reach the filing stage with the Department before or at the same time the entity provides Form MO-2NR to the nonresident partner or shareholder.

What you'll need

Have these items ready:

• A copy of every Form MO-2NR issued. These copies must be attached.
• The total number of Forms MO-2NR and the total Missouri income tax withheld.
• The entity’s name, address, federal employer identification number, and Missouri tax identification number, if it has one.
• The beginning and ending dates of the tax year if not filing on a calendar-year basis.
• A check for the tax being remitted, payable to the Missouri Department of Revenue, when paying by check.

To determine withholding, the text refers to Missouri-source income from the individual’s K-1 schedule, Form MO-NRP for partnerships, or Form MO-NRS for S corporations. If using Missouri withholding tables, the partner or shareholder must submit Form MO W-4.

How to file

1. Enter the entity’s identifying information and select its entity type. Enter fiscal-year dates if applicable.
2. Select the extension box only if the entity is filing Form MO-1065 or Form MO-1120S under extension.
3. On line 1, enter the number of Forms MO-2NR issued and 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 date fields.

Mail Form MO-1NR, the MO-2NR copies, and your check payable to the Missouri Department of Revenue to:

Taxation Division

P.O. Box 555

Jefferson City, MO 65105-0555

The supplied text provides mailing instructions but no e-filing instructions.

Common mistakes

• Leaving out MO-2NR copies. Include a copy of every Form MO-2NR issued.
• Giving the nonresident a copy before filing with the Department. File Form MO-1NR, payment, and the MO-2NR copy before or at the same time you provide the nonresident’s copy. Otherwise, the Department may disallow the withholding claimed by the nonresident.
• Claiming an extension without an extended entity return. You may file MO-1NR under extension only if Form MO-1065 or Form MO-1120S is being filed under extension. Remember to select the extension box.

Questions people ask

How much must be withheld for tax year 2025?

Withhold 4.70% (0.047) 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 items on an individual’s K-1 schedule used to arrive at federal adjusted gross income, as apportioned or allocated to Missouri. For partnerships, use the net total of lines 1 through 11 of Form MO-NRP. For S corporations, use the net total of lines 1 through 10 of Form MO-NRS.

Does an extension also extend the time to pay?

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

Who can I contact with questions?

Call (573) 751-3505 or email income@dor.mo.gov. The form also lists dor.mo.gov for additional information.

Official sources

• https://dor.mo.gov/forms/MO-1NR_2025.pdf