MO-NRP: Nonresident Partnership Form (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-NRP is Missouri’s Nonresident Partnership Form. It calculates each nonresident partner’s share of Missouri source income, deductions, and partnership adjustments, using information from the partnership’s federal and Missouri returns.
Who files this form
Complete Form MO-NRP only if the partnership has both:
- One or more nonresident partners.
- 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 supply each nonresident partner with a copy of the completed form or its information.
What you'll need
Have these forms and records available, as applicable:
- Federal Form 1065 and Schedules K and K-1: These provide partnership income, deductions, each nonresident partner’s name, and the partner’s share of items.
- Form MO-1065: Part 2 uses the Partnership Adjustments and Allocation of Missouri Partnership Adjustment to Partners sections.
- Missouri source income records: These support the allocation of income and deductions in Part 3.
- Form MO-MSS: When Part 3 is not applicable, the instructions use the apportionment percentage from Part 1, Line 3 of this form.
- Identifying information: The form asks for the nonresident partner’s Social Security number, business name, Missouri Tax Identification Number, and Federal Employer Identification Number.
Attach schedules where requested for other income, the Section 179 deduction, contributions, other deductions, and income from other partnerships, estates, and trusts. Part 3 also calls for Federal Form 1125-A for cost of goods sold and Federal Form 1040, Schedule F for net farm profit or loss. It uses Federal Form 4797, Part II, Line 17 for net gain or loss.
If a nonresident partner receives a disproportionate share, attach a detailed explanation, including extracts from the partnership agreement and the nontax purposes and effects of the allocation methods.
How to file
Complete Form MO-NRP and provide a copy or its information to each nonresident partner.
The printed mailing address is:
Taxation Division
P.O. Box 3000
Jefferson City, MO 65105-3000
For additional information, the form lists (573) 751-1467 and Missouri’s partnership tax webpage.
Common mistakes
- Using only one form for multiple nonresident partners: The instructions say to use additional Forms MO-NRP if there is more than one nonresident partner.
- Leaving an unusual allocation unexplained: Attach a detailed explanation if a nonresident partner receives a disproportionate share. In Parts 1 and 2, also attach an explanation if you use a method other than multiplying Column (d) by the percentage in Column (c) to determine Column (e).
- Completing Part 2 when it is not required: Omit Part 2 if you are not required to complete the Partnership Adjustment and Allocation of Missouri Partnership Adjustment to Partners sections of Form MO-1065.
- 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 failing to provide it, or providing a false number, may result in criminal action.
Questions people ask
What does a nonresident individual partner do with this information?
The partner must report their share of Missouri income shown on Form MO-NRP and their Missouri source modifications on their Missouri Individual Income Tax Return, Form MO-1040, and Form MO-NRI.
How is the Missouri percentage calculated in Part 1?
Divide the Missouri source amount in Column (b) by the amount in Column (a), and enter the percentage in Column (c). Generally, multiply each partner’s Column (d) amount by that percentage to calculate Column (e).
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 reflect Missouri source income. When Part 3 is not applicable, the instructions require Method Two A Receipts Factor Apportionment using Form MO-MSS.
Why might Part 3, Line 12 not match the other referenced totals?
The form notes that Line 12 may not equal the other lines in the partnership’s initial years because of organizational costs.