MO-2NR: Statement of Income Tax Payments for Nonresident Partners or S Corporation Shareholders (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-2NR is a statement of income tax payments for nonresident individual partners or S corporation shareholders. It reports the partner’s or shareholder’s share of Missouri-source distributive income and the Missouri income tax withheld.
Who files this form
Form MO-2NR is a statement provided by a partnership or S corporation to each individual nonresident partner or shareholder who is subject to withholding. The form also lists limited liability companies treated as partnerships as an entity type.
Issue the statement even if no tax is withheld or an exemption certificate is on file. Do not issue it to a partner or shareholder who includes their Missouri income on a composite return.
Only individual nonresident partners or S corporation shareholders are subject to withholding. Do not withhold for partnerships, corporations, trusts, or estates. Grantor trusts that file or can file under IRC Reg. Section 1.671.4(b) are considered individuals.
What you'll need
Have the following information ready to complete the statement:
- The partnership or S corporation’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 calendar year or fiscal-year beginning and ending dates.
- The partner’s or shareholder’s share of Missouri source distributive income and the amount of Missouri income tax withheld.
A copy of each completed Form MO-2NR must be attached to Form MO-1NR.
How to file
- Complete the entity and partner or shareholder information. The form is for calendar year 2025, or enter the fiscal-year beginning and ending dates in MM/DD/YY format.
- For Name Control, enter the first four letters of the partner’s or shareholder’s last name in capital letters. Follow the printed examples, such as BROW for Brown and LEE for Lee.
- On Line 1, enter the partner’s or shareholder’s share of Missouri source distributive income.
- On Line 2, enter the amount withheld. The form states that withholding is 4.7 percent (.047) of Line 1 or an amount determined by the Missouri withholding tax tables.
- Give Form MO-2NR to each partner or shareholder subject to withholding, even if no tax was withheld or an exemption certificate is on file. Do not issue it to someone who includes their Missouri income on a composite return.
- Attach a copy of each Form MO-2NR to Form MO-1NR.
The supplied text does not provide a mailing address or e-file directions.
Common mistakes
- Withholding for an ineligible recipient. Do not withhold for partners or shareholders that are partnerships, corporations, trusts, or estates. Qualifying grantor trusts described in the form are considered individuals.
- Withholding or issuing a statement for a composite-return participant. Do not withhold or issue Form MO-2NR for someone who includes their Missouri income on a composite return.
- Skipping a required statement because no tax was withheld. Issue Form MO-2NR even if no tax was withheld or an exemption certificate is on file, except for composite-return participants.
- Leaving out copies. Attach a copy of each Form MO-2NR to Form MO-1NR. Partners and shareholders should keep a copy for their records.
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 the amount withheld is 4.7 percent (.047) of Line 1 or an amount determined by the Missouri withholding tax tables. Enter the amount withheld on Line 2.
Is a statement required if no tax was withheld?
Yes. Issue Form MO-2NR even if no tax was withheld or an exemption certificate is on file. However, do not issue it to a partner or shareholder who includes their Missouri income on a composite return.
Where does a 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 their Missouri Income Tax Return, Form MO-1040.
Should the partner or shareholder keep a copy?
Yes. The form instructs the partner or shareholder to keep a copy for their records.