MO-NRF: Nonresident Fiduciary Form (2025)

Who files this form

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 income from both Missouri and non-Missouri sources: 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 this schedule. 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, as applicable:

• Form MO-1041, including the estate or trust name, federal identification number, and beneficiary information.
• Federal Form 1041 and the federal return, which must be attached. MO-NRF uses amounts from Form 1041, Schedules A and D, and beneficiary Schedules K-1.
• Form 5802, Part 2, Line 5b, for the federal income tax deduction used in Part 3.
• Details showing the Missouri-source portion of each federal income and deduction item.
• Beneficiaries’ names, Social Security numbers, percentages, and nonresident status. Use an attachment if there are more than four beneficiaries.

Attach a schedule for the other deductions reported on Part 1, Line 15. Attach explanations for Missouri modifications in Part 2 and for applicable amounts on Part 5, Lines 3, 4, and 7.

If a nonresident beneficiary’s attached federal Schedule K-1 shows a mailing address other than the home address, list the 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 category.

In Part 1, enter in the Missouri column the portion of each federal-column item derived from Missouri sources. Carry the totals to the other parts as directed on the form. For a nonresident estate or trust, enter the Missouri taxable income from Part 5, Line 9 on Form MO-1041, Line 10.

The form lists this mailing address:

Taxation Division

P.O. Box 3815

Jefferson City, MO 65105-3815

Provide each nonresident beneficiary with a copy of Part 6, or its information, to help prepare Form MO-1040 and Form 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.
• Using the wrong sign on Part 1, Line 22: Enter a gain from federal Form 1041, Page 1, Line 4 as a negative number. Enter a loss as a positive number.
• Misstating the Missouri income percentage: In Part 3, round 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.
• Overlooking beneficiary copies: Give each nonresident beneficiary a copy of Part 6 or its information.

Questions people ask

Is MO-NRF a standalone return?

No. It is an attachment to Form MO-1041. The form also directs you to attach the federal return.

What if all income is from Missouri, or none is?

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.

When must a nonresident beneficiary file an individual return?

A nonresident beneficiary receiving a distribution of taxable Missouri-source income of $600 or more must file Form MO-1040, Individual Income Tax Return, 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.

Where can I get more information?

Call (573) 751-1467, email dor.fiduciary@dor.mo.gov, or visit dor.mo.gov/taxation/individual/tax-types/fiduciary/.

Official sources

• https://dor.mo.gov/forms/MO-NRF_2025.pdf