MO-3NR: Partnership or S Corporation Withholding Exemption or Revocation Agreement (2024)
Missouri · Missouri DOR · Used for tax years 2024
Missouri Form MO-3NR lets a nonresident partner or S corporation shareholder elect exemption from Missouri income tax withholding on their share of partnership or S corporation income, or revoke a previous exemption. It records the business and taxpayer information, the withholdi
Who files this form
Form MO-3NR is for a nonresident partner or S corporation shareholder who wants to elect an exemption from Missouri income tax withholding on their Missouri distributive share of the business’s income.
It is also used to revoke a previous withholding exemption election. The partnership or S corporation completes Part 1, and the taxpayer completes the applicable election section and signs the agreement.
When it's due
For tax year 2024, the agreement is considered timely filed if it is filed at or before the time the annual return for that taxable year is required to be filed. The form says this makes the agreement timely for that year and all subsequent taxable years.
No specific calendar due date is printed.
What you'll need
Have the following information ready:
- The business’s name, address, email address, and entity type: partnership or S corporation.
- Its federal employer identification number and Missouri tax identification number, if applicable.
- The taxpayer’s name, Social Security number, and address.
- The date of the previous withholding election, if revoking it.
- The taxpayer’s signature, printed name, daytime telephone number, and signing date.
- The fiscal-year beginning and ending dates, if using a fiscal year instead of the calendar year.
How to file
- Have the partnership or S corporation complete Part 1 with its identifying information.
- To request a withholding exemption, complete Part 2.
- To revoke an exemption, check the Revocation Indicator box at the top and complete Parts 1, 3, and 4 only.
- Sign and date Part 4, and include a daytime telephone number.
- Mail the completed Form MO-3NR to:
Taxation Division
P.O. Box 3815
Jefferson City, MO 65105-3815
Common mistakes
- Missing the revocation checkbox: If you are revoking your withholding exemption, the form specifically reminds you to check the box at the top.
- Completing the wrong election section: For a revocation, complete Parts 1, 3, and 4 only.
- Leaving the agreement unsigned or undated: The instructions say you must sign and date it. They also ask for a daytime telephone number in case the Department has questions.
Questions people ask
Does a withholding exemption remove my obligation to file a return and pay tax?
No. By signing the exemption agreement, you agree to file an individual income tax return under Section 143.481, RSMo, and make timely payment of Missouri taxes on the partnership or S corporation income for every year you maintain the exemption.
How long does the exemption election last?
The 2024 agreement applies to tax year 2024 and all subsequent tax years until you notify the Department of a change in the election.
What happens when I revoke my exemption?
The partnership or S corporation must withhold Missouri income tax on your Missouri distributive share and remit it on your behalf. The revocation remains in effect until you change your exempt status by filing a new Form MO-3NR.
What else am I agreeing to when I request an exemption?
You agree to be subject to personal jurisdiction in Missouri for collection of income taxes, related interest, and penalties on your distributive share of the partnership or S corporation’s income.