MO-NRI: Missouri Income Percentage (2024)

Who files this form

• Missouri nonresidents with Missouri-source income: Complete Form MO-NRI, Part A, Line 1, Part B, and Part C, and attach it to your Missouri return.
• Part-year Missouri residents with Missouri-source income and income from another state: You may use Form MO-NRI or Form MO-CR, whichever benefits you. If you use MO-NRI, complete Part A, Line 2, Part B, and Part C.
• Military nonresidents stationed in Missouri who earned nonmilitary income while in Missouri: File Form MO-1040 and complete MO-NRI, Part A, Line 3, Part B, and Part C.

Part C states that you must file a Missouri return if the Missouri income on Line 1 is more than $600.

Special rules apply to military taxpayers with a Missouri home of record. If you had no Missouri income other than military income, spent no more than 30 days in Missouri, maintained no home in Missouri, and maintained living quarters elsewhere, complete Part A, Line 3, and enter zero on Part C, Line 1.

A Missouri-resident military spouse living outside Missouri solely because of the servicemember’s orders must not complete MO-NRI. The form says that spouse’s earned income is taxable to Missouri and to report 100% on Form MO-1040, Line 32.

What you'll need

For nonresidents and part-year residents using MO-NRI, the form directs you to attach these to your Missouri return:

• A copy of your federal return.
• Forms W-2 and 1099.
• Your completed Form MO-NRI.

You will also need your residency information, including your state of residence and, for part-year residents, the dates you lived in Missouri and the other state. Part B uses your Missouri-source income and federal income information. Part C uses adjusted gross income from Form MO-1040, Lines 5Y and 5S, or your federal form if you are a military nonresident not required to file a Missouri return.

How to file

Attach Form MO-NRI to your Missouri return, along with the required federal return copy and Forms W-2 and 1099. The supplied text does not give a mailing address or an e-file method for MO-NRI.

To complete the form:

1. Select your residency or military tax status in Part A.
2. Complete the Missouri-source income worksheet in Part B as directed for your status.
3. In Part C, divide Missouri income on Line 1 by total adjusted gross income on Line 2. Enter no more than 100%. Round to a whole percent, except that percentages below 0.5% must be entered exactly.
4. Carry the percentage to Form MO-1040, Lines 32Y and 32S, as applicable.
5. Sign and date the form. Both spouses must sign if filing a combined return.

Common mistakes

• Combining spouses’ income on MO-NRI: If you file a joint federal return, you must file a combined Missouri return, regardless of who earned the income. Complete separate columns in Parts B and C. Do not combine your incomes.
• Leaving out attachments: The form reminds nonresidents and part-year residents to attach a federal return copy, Forms W-2 and 1099, and MO-NRI to the Missouri return.
• Missing a spouse’s signature: Both spouses must sign when filing a combined return.
• Using MO-NRI when military rules prohibit it: The instructions say military taxpayers with a Missouri home of record who spent more than 30 days in Missouri or maintained a home in Missouri must not use this form and must file MO-1040.

Questions people ask

Is remote work for a Missouri employer taxable to Missouri?

For nonresidents who worked remotely outside Missouri during 2024, that income is not taxable to Missouri. For part-year residents, the portion earned while working outside Missouri is not taxable to Missouri. Check the Remote Work box under the applicable Part A status and complete Parts B and C.

Do pensions count as Missouri-source income for part-year residents?

Yes. The instructions say Missouri-source income includes any income, including pensions and annuities, received while living in Missouri.

Can a part-year resident use a different form?

A part-year resident with Missouri-source income and income from another state may use Form MO-NRI or Form MO-CR, whichever is more beneficial.

What if I am a military nonresident stationed in Missouri and had only military income?

You may complete a Military - No Return Required Form online at mytax.mo.gov/rptp/portal/business/military-noreturn.

Official sources

• https://dor.mo.gov/forms/MO-NRI_2024.pdf