MO-NRF: Nonresident Fiduciary Form (2024)
Missouri · Missouri DOR · Used for tax years 2024
Form MO-NRF is an attachment to Missouri Form MO-1041 for reporting federal and Missouri source distributable net income, Missouri adjustments, and beneficiaries’ shares. It also calculates Missouri taxable income for a nonresident estate or trust.
Who files this form
The 2024 Form MO-NRF is an attachment to Form MO-1041 for:
- Resident estates or trusts with nonresident beneficiaries: Complete Parts 1, 2, 4, and 6. Omit Parts 3 and 5.
- Nonresident estates or trusts with both Missouri and non-Missouri income: Complete Parts 1 through 5. Omit Part 6.
The form defines a nonresident estate or trust as:
- An estate whose decedent was not domiciled in Missouri at death.
- A testamentary trust whose decedent was not domiciled in Missouri at death or that has no resident income beneficiary.
- An inter vivos trust whose grantor was not domiciled in Missouri when the trust became irrevocable or that has no resident income beneficiary.
If all income is from Missouri, do not complete MO-NRF. Complete Form MO-1041. If no income is from Missouri, a Missouri income tax return is not required.
What you'll need
Have these forms and details available:
- Form MO-1041, including the estate or trust name and beneficiary information.
- The federal return, which must be attached, including Federal Form 1041 and the applicable Schedules A, D, and K-1.
- Form 5802, Part 2, Line 5b, if completing Part 3.
- The estate or trust's federal identification number, beneficiaries' names and Social Security numbers, and their percentage shares.
- Federal income and deduction amounts and the portion of each item derived from Missouri sources.
Include the attachments required for your entries:
- A schedule for other deductions reported on Part 1, Line 15.
- Explanations of Missouri modifications in Part 2.
- An attachment if there are more than four beneficiaries in Part 4.
- Explanations for applicable entries on Part 5, Lines 3, 4, and 7.
If an attached Federal Schedule K-1 shows a mailing address other than a nonresident beneficiary's home address, list that beneficiary's home address.
How to file
Attach Form MO-NRF to Form MO-1041 and attach the federal return. Select the applicable estate or trust box and complete the parts listed for that filing type.
In Part 1, enter in the Missouri column the portion of each federal-column item derived from Missouri sources. Carry totals to the other parts and to Form MO-1041 as directed on the form.
The form lists this mailing address:
Taxation Division
P.O. Box 3815
Jefferson City, MO 65105-3815
When completing Part 6, provide a copy of that part, or its information, to each nonresident beneficiary to help them prepare Forms MO-1040 and MO-NRI.
Common mistakes
- Completing the wrong parts: Resident estates or trusts with nonresident beneficiaries omit Parts 3 and 5. Nonresident estates or trusts with both Missouri and non-Missouri income omit Part 6.
- Completing MO-NRF when all income is from Missouri: The form says to complete Form MO-1041 instead.
- Using an incorrect Missouri income percentage: In Part 3, round the percentage to a whole percent and do not exceed 100%.
- Using inconsistent beneficiary information: Part 4, Columns 1 and 4 must agree with Form MO-1041, Part 2, Columns 1 and 4.
- Leaving the adjustment type unmarked: Indicate whether Part 4, Column 5 is an addition or subtraction.
- Including resident individuals in Part 6: The form says to omit their data.
- Missing a beneficiary's home address: List it if the attached Federal Schedule K-1 shows a different mailing address.
Questions people ask
Is MO-NRF a standalone return?
No. It is an attachment to Form MO-1041. The form also requires you to attach the federal return.
When must a nonresident individual beneficiary file a Missouri return?
A nonresident individual receiving $600 or more of taxable Missouri source income must file Form MO-1040 and Form MO-NRI.
What counts as Missouri source income for a nonresident beneficiary?
The form describes it as income from owning or disposing of Missouri-held property. Interest from the sale of Missouri-held property is Missouri source income. Exempt federal obligations, Missouri municipal bonds, and interest from Missouri banks do not constitute Missouri source income.
What information must be given to nonresident beneficiaries?
A copy of Part 6, or its information, must be provided to each nonresident beneficiary to help them prepare Forms MO-1040 and MO-NRI.
Where can I ask questions about the form?
The form lists phone number (573) 751-1467, email dor.fiduciary@dor.mo.gov, and the website dor.mo.gov/taxation/individual/tax-types/fiduciary/.