MO-NRS: S Corporation Nonresident Schedule (2025)

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 give the shareholder a copy or the information from it.

Do not complete Form MO-NRS if all shareholders are Missouri residents.

Each 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 ready:

• Federal Form 1120S, Schedule K, for the corporation’s distributive share items.
• Federal Schedule K-1 for each nonresident shareholder, including their name, Social Security number, and share amounts.
• The corporation’s federal employer identification number, Missouri tax identification number, charter number, and reporting period.
• Form MO-MSS and its instructions, including the percentage on Line 3 and guidance for nonapportionable income.
• Form MO-1120S for Part 2 adjustment amounts, if applicable.
• A detailed explanation if you use a method other than multiplying Column (d) by Column (c) to determine Missouri source amounts in Part 2, Column (e).

How to file

1. Complete a separate Form MO-NRS for each nonresident shareholder.
2. In Part 1, enter Schedule K amounts in Column (a), the applicable MO-MSS percentage in Column (c), and the shareholder’s Schedule K-1 amounts in Column (d). Multiply Column (a) by Column (c) for Column (b), and Column (d) by Column (c) for Column (e).
3. Complete Part 2 only if the Missouri S-Corporation Adjustment and its allocation to shareholders were completed on Form MO-1120S.
4. Supply each nonresident shareholder with a copy or the information from the form. Items in Parts 1 and 2, Columns (d) and (e), go on the appropriate lines of the shareholder’s Form MO-NRI.
5. Attach Form MO-NRS to Form MO-1120S and mail it to the Missouri Department of Revenue.

The printed address for refund or no amount due returns is:

Missouri Department of Revenue

P.O. Box 336

Jefferson City, MO 65105-0336

Common mistakes

• Completing MO-NRS when all shareholders are Missouri residents. The form says not to complete it in that situation.
• Completing Part 2 without the related MO-1120S sections. Skip Part 2 if the Missouri S-Corporation Adjustment and its allocation to shareholders were not completed on MO-1120S.
• Overlooking income limitations. Part 1, Column (e), income or loss amounts entered on MO-NRI must be adjusted for any required capital gain or passive loss limitation.
• Using another Part 2 allocation method without an explanation. Attach a detailed explanation if you do not use Column (d) multiplied by Column (c) to determine Column (e).
• Omitting or providing a false Social Security number. The privacy notice says this may result in criminal action.

Questions people ask

Does each nonresident shareholder need a separate MO-NRS?

Yes. Complete a separate form for each nonresident shareholder and supply a copy or its information to that shareholder.

Where does the Missouri source percentage come from?

Use Form MO-MSS, Line 3. If all or part of an item is nonapportionable income, follow the MO-MSS steps to calculate the appropriate percentage.

How does a shareholder use the information?

The shareholder must report their share of Missouri income and Missouri source modifications on Forms MO-1040 and MO-NRI. Enter the items from Parts 1 and 2, Columns (d) and (e), on the appropriate MO-NRI lines.

Who can answer questions about the shareholder’s individual return?

For questions about Form MO-1040 or MO-NRI, call Individual Income Tax at (573) 751-3505.

Who handles questions about S corporation distribution withholding or shareholder composite returns?

Call (573) 751-1467 or write to Department of Revenue, Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200.

Official sources

• https://dor.mo.gov/forms/MO-NRS_2025.pdf