MO-NBI: Nonbusiness Income Schedule (Revision 2016-12)
Missouri · Missouri DOR · Used for tax years 2024, 2025, 2026
Form MO-NBI is Missouri’s Nonbusiness Income Schedule, attached to Form MO-1120. It reports gross nonbusiness income and related expenses from all sources and Missouri sources, and asks you to explain why the income falls outside your regular business operations.
Who files this form
Complete Form MO-NBI only if your corporation apportions income to Missouri using Method 1 and to other states, and has income classified as nonbusiness income.
All income is presumed to be business income unless you can clearly show that it is nonbusiness income.
What you'll need
Have the following information and forms ready:
- Corporation name, beginning and ending taxable-year dates, Missouri Tax I.D. Number, Federal Employer I.D. Number, and charter number.
- A detailed description of your regular business operations, including your products or services.
- A detailed explanation of why each income item is nonbusiness income and outside the scope of your regular business operations.
- Gross income and related expense amounts, both everywhere and in Missouri.
- Form MO-MS, where you enter the calculated nonbusiness income amounts.
- Form MO-1120, to which you must attach this schedule.
How to file
Enter your corporation information, describe your regular business operations, and explain why the income is nonbusiness income.
List gross income in Columns 1 (Everywhere) and 2 (Missouri), and related expenses in Columns 3 (Everywhere) and 4 (Missouri). Total each column.
- Subtract Column 3 from Column 1 for nonbusiness income from all sources. Enter the result on Form MO-MS, Part 1, Line 9.
- Subtract Column 4 from Column 2 for nonbusiness income from Missouri sources. Enter the result on Form MO-MS, Part 1, Line 12.
Attach Form MO-NBI to Form MO-1120 and mail to the Missouri Department of Revenue at the applicable address:
Balance due:
P.O. Box 3365
Jefferson City, MO 65105-3365
Refund or no amount due:
P.O. Box 700
Jefferson City, MO 65105-0700
Common mistakes
- Not attaching the schedule to your Corporation Income Tax Return. The form warns that your nonbusiness income will not be considered if the schedule is not attached.
- Classifying income as nonbusiness without clearly showing why. All income is presumed to be business income unless you can clearly show otherwise.
Questions people ask
What is business income?
Business income arises from transactions and activities in the regular course of your trade or business. It also includes some income from tangible and intangible property when acquiring, managing, and disposing of that property are integral parts of your regular business operations.
What is nonbusiness income?
Nonbusiness income is all income other than business income. You must explain in detail what makes the income fall outside the scope of your regular business operations.
Is rental income always nonbusiness income?
No. The form gives an example of a construction business renting out cranes and tractors when they are not needed for a project. That rental income is business income. In contrast, its example of a grocery-store business investing surplus funds in an office building in another state and leasing the entire building to others treats the net rental income as nonbusiness income.
Where do I report the calculated amounts?
Enter nonbusiness income from all sources on Form MO-MS, Part 1, Line 9. Enter nonbusiness income from Missouri sources on Form MO-MS, Part 1, Line 12.