MO-NRS: S Corporation Nonresident Schedule (2024)
Missouri · Missouri DOR · Used for tax years 2024
Form MO-NRS is Missouri’s S corporation nonresident schedule. It reports a nonresident shareholder’s share of income, deductions, and Missouri adjustments, including the amounts from Missouri sources. It is attached to Form MO-1120S, and a copy or its information is supplied to t
Who files this form
An S corporation must complete Form MO-NRS when it has a nonresident shareholder and income from Missouri sources. Complete a separate form for each nonresident shareholder and supply that shareholder with a copy or its information.
Do not complete Form MO-NRS if all shareholders are Missouri residents.
The nonresident shareholder must report their share of Missouri income and Missouri source modifications on Forms MO-1040 and MO-NRI.
What you'll need
Have these forms and details available:
- Federal Form 1120S, Schedule K: For the corporation’s distributive share amounts.
- Federal Schedule K-1 for each nonresident shareholder: For the shareholder’s name, Social Security number, and share amounts.
- Form MO-MSS: For the percentage on Line 3 and instructions for handling nonapportionable income.
- Form MO-1120S: For Missouri S corporation adjustment amounts, if Part 2 applies.
- Corporation details: Name, federal employer identification number, Missouri tax identification number, charter number, and reporting period.
For Part 2, attach a detailed explanation if you use a method other than multiplying Column (d) by the percentage in Column (c) to determine the Missouri source amount in Column (e).
How to file
Attach Form MO-NRS to Form MO-1120S and mail it to the Missouri Department of Revenue. The form prints this address for refund or no amount due returns:
Missouri Department of Revenue
P.O. Box 336
Jefferson City, MO 65105-0336
Also supply each nonresident shareholder with a copy of Form MO-NRS or its information. Enter the items in Parts 1 and 2, Columns (d) and (e), on the appropriate lines of that shareholder’s Form MO-NRI.
Common mistakes
- Completing the form when all shareholders are Missouri residents. The form says not to complete MO-NRS in this situation.
- Combining shareholders on one form. Complete a separate MO-NRS for each nonresident shareholder.
- Missing required income or loss adjustments. Part 1, Column (e) income or loss amounts entered on MO-NRI must be adjusted for any required capital gain or passive loss limitation.
- Completing Part 2 when the related MO-1120S sections were not completed. Do not complete Part 2 if the “Missouri S-Corporation Adjustment” and “Allocation of Missouri S-Corporation Adjustment to Shareholders” sections were not completed.
- Using another Part 2 allocation method without an explanation. Attach a detailed explanation if you use a method other than multiplying Column (d) by Column (c) to calculate Column (e).
Questions people ask
Where does the percentage in Part 1, Column (c), come from?
Use the percentage from Form MO-MSS, Line 3. If all or part of an item is nonapportionable income, follow the steps on MO-MSS to calculate the appropriate percentage.
How do I calculate Missouri source amounts in Part 1?
For Column (b), multiply Column (a) by the percentage in Column (c). For Column (e), multiply Column (d) by the percentage in Column (c).
Does the nonresident shareholder need a copy?
Yes. Supply a copy of Form MO-NRS or its information to the nonresident shareholder. The shareholder must report their share of Missouri income and Missouri source modifications on Forms MO-1040 and MO-NRI.
Who can answer questions about the shareholder’s individual return?
For questions about Form MO-1040 or Form MO-NRI, call Individual Income Tax at (573) 751-3505. For questions about S corporation distribution withholding or shareholder composite returns, call (573) 751-1467.