MO-NRI: Missouri Income Percentage (2025)

Who files this form

Form MO-NRI calculates your Missouri income percentage for 2025.

• Missouri nonresidents with Missouri-source income: Complete Part A, Line 1, Part B, and Part C.
• Part-year residents with Missouri-source income and income from another state: You may use Form MO-NRI or Form MO-CR, whichever benefits you. If using MO-NRI, complete Part A, Line 2, Part B, and Part C.
• Military taxpayers: Special rules apply. Military nonresidents stationed in Missouri who earned non-military income while in Missouri must file Form MO-1040 and complete Part A, Line 3, Part B, and Part C of MO-NRI.

Part C says you must file a Missouri return if your Missouri income on Line 1 is more than $600.

If you are a military servicemember’s spouse living outside Missouri solely because of military orders, and Missouri is your state of residence, your earned income is taxable to Missouri. Do not complete MO-NRI; report 100% on Form MO-1040, Line 32.

The printed instructions warn that the Veterans Auto and Education Improvement Act of 2022 may affect or supersede the military instructions.

What you'll need

For nonresidents and part-year residents using MO-NRI, the instructions require these attachments to your Missouri return:

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

You will also need your Missouri-source income amounts and total adjusted gross income to complete Parts B and C. Part C generally uses Form MO-1040, Lines 5Y and 5S, for total adjusted gross income.

Part A asks for your state of residence. Part-year residents must also provide the dates they lived in Missouri and in the other state.

How to file

1. Select your residency or military tax status in Part A and complete the applicable information.
2. Complete the Missouri-source income worksheet in Part B as directed for your status.
3. Calculate your Missouri income percentage in Part C and enter it on Form MO-1040, Lines 32Y and 32S, as applicable.
4. Sign and date MO-NRI. If filing a combined return, both spouses must sign.
5. For nonresidents and part-year residents, attach MO-NRI, a copy of your federal return, and Forms W-2 and 1099 to your Missouri return.

The supplied text does not provide a mailing address or e-filing directions for MO-NRI.

Common mistakes

• Leaving out attachments: The instructions require nonresidents and part-year residents to attach their federal return, Forms W-2 and 1099, and MO-NRI to their Missouri return.
• Combining spouses’ income on MO-NRI: If you file a joint federal return, you must file a combined Missouri return. Complete separate columns in Parts B and C; do not combine your incomes.
• Missing a spouse’s signature: Both spouses must sign when filing a combined return.
• Using the wrong percentage: Cap the Missouri income percentage at 100%. Round to a whole percent, except when the percentage is below 0.5%, in which case use the exact percentage.
• Missing the remote-work checkbox: Nonresidents and part-year residents who worked remotely for a Missouri employer outside Missouri during 2025 are directed to check the applicable Remote Work box and complete Parts B and C.

Questions people ask

Is remote work for a Missouri employer taxable to Missouri?

For nonresidents who performed remote work outside Missouri during 2025, 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 applicable Remote Work box in Part A and complete Parts B and C.

Can a part-year resident choose a different form?

Yes. If you had Missouri-source income and income from another state, you may use Form MO-NRI or Form MO-CR, whichever benefits you. Missouri-source income includes income, such as pensions and annuities, received while living in Missouri.

How do I calculate the Missouri income percentage?

Divide Part C, Line 1, by Line 2. If the result is greater than 100%, enter 100%. Round to a whole percent, such as 91% for 90.5% or 90% for 90.4%. If the percentage is below 0.5%, use the exact percentage.

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

The instructions say you may complete a Military - No Return Required Form online at https://mytax.mo.gov/rptp/portal/business/military-noreturn. They also warn that the Veterans Auto and Education Improvement Act of 2022 may affect or supersede the military instructions.

Official sources

• https://dor.mo.gov/forms/MO-NRI_2025.pdf