MO-NRP: Nonresident Partnership Form (2024)

Who files this form

A partnership must complete Form MO-NRP only if it has both:

• At least one nonresident partner.
• Income from Missouri sources.

Use additional Forms MO-NRP if there is more than one nonresident partner. Omit the form if all partners are Missouri residents.

The partnership must give each nonresident partner a copy of the completed form or the information it contains.

What you'll need

Have these forms and records available, as applicable:

• Federal Form 1065 and Schedules K and K-1 for the partnership income and each nonresident partner's share.
• Form MO-1065 for Missouri partnership adjustments.
• Records showing which income and deductions come from Missouri sources.
• The nonresident partner's name and Social Security number, plus the business name, Missouri Tax Identification Number, and Federal Employer Identification Number.
• Form MO-MSS if using Method Two A Receipts Factor Apportionment.

Attach the supporting documents requested for the entries you report:

• Federal Form 1125-A for cost of goods sold.
• Federal Form 1040, Schedule F for net farm profit or loss.
• Schedules for other income or loss, Section 179 deductions, contributions, other deductions, and ordinary income or loss from other partnerships, estates, and trusts.
• A detailed explanation, including partnership agreement extracts, if a nonresident partner receives a disproportionate allocation. Include the nontax purposes and effects of the allocation method.
• A detailed explanation if you use a method other than the general percentage calculation to determine Missouri-source amounts in Column (e) of Parts 1 or 2.

Part 3 also calls for the net gain or loss from Federal Form 4797, Part II, Line 17.

How to file

Complete Form MO-NRP and supply a copy, or its information, to each nonresident partner.

The form lists this mailing address:

Taxation Division

P.O. Box 3000

Jefferson City, MO 65105-3000

An individual nonresident partner must report their share of Missouri income and Missouri-source modifications on their Missouri Individual Income Tax Return, Form MO-1040, and Form MO-NRI.

Common mistakes

• Completing the form when it is not required. Complete it only when the partnership has a nonresident partner and Missouri-source income. Omit it if all partners are Missouri residents.
• Not using additional forms for additional nonresident partners. The instructions call for additional Forms MO-NRP when there is more than one nonresident partner.
• Leaving out an allocation explanation. A disproportionate allocation requires a detailed explanation, including partnership agreement extracts. A different method for calculating Column (e) in Parts 1 or 2 also requires an explanation.
• Omitting or providing a false Social Security number. The privacy notice says a Social Security number is required on the tax return and warns that failure to provide it, or providing a false number, may result in criminal action.

Questions people ask

How do I calculate the Missouri percentage in Part 1?

Divide the Missouri-source amount in Column (b) by the amount in Column (a). Enter the percentage in Column (c).

Do I always need to complete Part 2?

No. Omit Part 2 if you are not required to complete the Partnership Adjustments and Allocation of Missouri Partnership Adjustment to Partners sections of Form MO-1065.

What if the business operates both inside and outside Missouri?

The income must be divided between Missouri and other states. Part 3 is provided for use when accompanying records clearly show Missouri-source income. When Part 3 does not apply, use Method Two A Receipts Factor Apportionment and the factor percentage from Form MO-MSS, Part 1, Line 3.

Why might Part 3, Line 12 not match the related amounts?

The form notes that Line 12 may not equal the other referenced lines in the partnership's initial years because of organizational costs.

Official sources

• https://dor.mo.gov/forms/MO-NRP_2024.pdf