MO-3NR: Partnership or S Corporation Withholding Exemption or Revocation Agreement (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-3NR records a nonresident partner’s or S corporation shareholder’s election to be exempt from Missouri income tax withholding on their Missouri distributive share of income, or to revoke a previous exemption. A taxpayer requesting exemption agrees to file an indi
Who files this form
Form MO-3NR is for a nonresident partner or S corporation shareholder who wants to:
- Elect exemption from Missouri income tax withholding on their Missouri distributive share of partnership or S corporation income.
- Revoke a previous withholding exemption election.
Electing exemption from withholding does not remove your tax obligations. You agree to file an individual income tax return as required by Section 143.481, RSMo, and pay Missouri taxes on this income on time.
What you'll need
Have the following information ready to complete the form:
- The partnership or S corporation's name, address, email address, federal employer identification number, and Missouri tax identification number, if applicable.
- Your name, Social Security number, and address.
- Your daytime telephone number, signature, printed name, and signing date.
- The date of your previous withholding election, if you are revoking it.
- Your fiscal-year beginning and ending dates, if you are not using the printed calendar year of January 1 through December 31, 2025.
How to file
- Have the partnership or S corporation complete Part 1, including selecting its business type.
- To elect exemption from withholding, complete Part 2.
- To revoke an exemption, check the Revocation Indicator box and complete Parts 1, 3, and 4 only.
- Sign and date Part 4. Include your printed name and daytime telephone number.
Mail the completed Form MO-3NR to:
Taxation Division
P.O. Box 3815
Jefferson City, MO 65105-3815
Common mistakes
- Completing the wrong parts for a revocation. The form specifically says to check the box at the top and complete Parts 1, 3, and 4 only.
- Forgetting to sign and date the agreement. Both are required.
- Leaving out a daytime telephone number. Include a number where the Department can reach you with questions about the agreement.
Questions people ask
How long does my exemption election last?
The election applies to tax year 2025 and all subsequent tax years until you notify the Department of a change.
Does exemption from withholding mean I do not owe Missouri income tax?
No. By signing the agreement, you agree to file an individual income tax return as required by Section 143.481, RSMo, and make timely payment of Missouri taxes on your partnership or S corporation income.
What happens when I revoke my exemption?
The partnership or S corporation must withhold Missouri income tax on your Missouri distributive share and remit that withholding on your behalf. The revocation remains in effect until you change your exempt status by filing a new Form MO-3NR.
What collection authority do I agree to when requesting exemption?
You agree to be subject to Missouri's personal jurisdiction for collection of income taxes, related interest, and penalties on your distributive share of the partnership or S corporation's income.