MO-2NR: Statement of Income Tax Payments for Nonresident Partners or S Corporation Shareholders (2024)

Who files this form

Form MO-2NR is a statement given to individual nonresident partners or S corporation shareholders who are subject to withholding. The form lists partnerships, S corporations, and limited liability companies treated as partnerships as entity types.

• Issue the form even if no tax was withheld or an exemption certificate is on file.
• Do not withhold for partners or shareholders that are partnerships, corporations, trusts, or estates. Grantor trusts that file or can file under IRC Regulation Section 1.671.4(b) are considered individuals.
• Do not withhold or issue Form MO-2NR for a partner or shareholder whose Missouri income is included on a composite return.

What you'll need

Have the information requested on the form ready:

• The entity’s name, address, entity type, Missouri Tax Identification Number, and Federal Employer Identification Number.
• The partner’s or shareholder’s name, address, and Social Security number.
• The partner’s or shareholder’s share of Missouri-source distributive income and the amount of Missouri income tax withheld.
• The fiscal-year beginning and ending dates, if not using calendar year 2024.

A copy of each completed Form MO-2NR must be attached to Form MO-1NR.

How to file

1. Complete the entity and partner or shareholder information. Use calendar year 2024 or enter the fiscal-year beginning and ending dates.
2. For Name Control, enter the first four letters of the partner’s or shareholder’s last name in capital letters, following the examples printed on the form.
3. On Line 1, enter the partner’s or shareholder’s share of Missouri-source distributive income.
4. On Line 2, enter the amount withheld. The form states that withholding is 4.8 percent (.048) of Line 1 or an amount determined by the Missouri withholding tax tables.
5. Give Form MO-2NR to each partner or shareholder subject to withholding and attach a copy of each form to Form MO-1NR.

Partners and shareholders should keep a copy for their records. Those not included on a composite return should claim the payment on Line 39 of Missouri Form MO-1040.

The supplied form does not provide a mailing address or e-filing directions.

Common mistakes

• Skipping a form because no tax was withheld. Issue Form MO-2NR even if no tax was withheld or an exemption certificate is on file.
• Withholding or issuing a form for someone on a composite return. Do neither when the partner’s or shareholder’s Missouri income is included on a composite return.
• Withholding for an ineligible entity. Do not withhold for partnerships, corporations, trusts, or estates, except that the specified grantor trusts are considered individuals.
• Forgetting copies. Attach a copy of each Form MO-2NR to Form MO-1NR. Partners and shareholders should keep their own copy.

Questions people ask

What income goes on Line 1?

Enter the partner’s or shareholder’s share of Missouri-source distributive income.

How is the withholding amount determined?

The form states that withholding is 4.8 percent (.048) of Line 1 or an amount determined by the Missouri withholding tax tables. Enter the amount withheld on Line 2.

Is Form MO-2NR required if an exemption certificate is on file?

Yes. The form says to issue it even if an exemption certificate is on file or no tax was withheld. Do not issue it to someone whose Missouri income is included on a composite return.

Where does the partner or shareholder claim the payment?

Each nonresident partner or shareholder not included on a composite return should claim the payment on Line 39 of Missouri Form MO-1040.

Official sources

• https://dor.mo.gov/forms/MO-2NR_2024.pdf