MO-PTENR: Nonresident Member Opt-out of Pass-Through Entity Income Tax (2024)
Missouri · Missouri DOR · Used for tax years 2024
Missouri Form MO-PTENR records a nonresident partner’s or S corporation shareholder’s election to exclude their allocable items from the entity’s pass-through entity income tax. It identifies the business and taxpayer and documents the taxpayer’s agreement to file an individual i
Who files this form
Form MO-PTENR is for a nonresident partner or S corporation shareholder who elects not to have Missouri pass-through entity income tax imposed on the business for items allocated to that member.
The election applies to the business’s 2024 tax year and all subsequent tax years. By signing, the member agrees to file an individual income tax return and timely pay Missouri taxes on income from the business. The member also agrees to Missouri’s personal jurisdiction for collecting those taxes and related interest and penalties.
When it's due
For the business’s 2024 tax year, file MO-PTENR at or before the earlier of:
- The deadline for filing the business’s Form MO-PTE, without regard to any filing extension.
- The date the business actually files Form MO-PTE.
The text does not give a specific calendar filing deadline. A timely election also applies to subsequent tax years.
What you'll need
Have the following information ready:
- Business information: partnership or S corporation status, federal identification number, Missouri identification number if applicable, business name, email address, and mailing address.
- Member information: name, Social Security number, and mailing address.
- Signature information: taxpayer signature, printed name, date signed, and daytime telephone number.
- Tax period: the form identifies calendar year 2024 and provides spaces for fiscal-year beginning and ending dates.
How to file
- The partnership or S corporation completes Part 1, selecting its business type and entering its identifying and contact information.
- The nonresident member completes Part 2 with their name, Social Security number, and address.
- The member signs and dates Part 3 and includes a daytime telephone number.
- Mail the completed form to:
Taxation Division
P.O. Box 3080
Jefferson City, MO 65105-3080
- Give a copy to the affected business entity to include with its Missouri Pass-through Entity Income Tax Return.
Common mistakes
- Leaving out your Social Security number. It is mandatory. Omitting it may lead to additional requests from the Department.
- Forgetting to sign or date the agreement. Both are required.
- Leaving out a daytime telephone number. The form asks for one so the Department can contact you with questions.
- Not giving the business a copy. The business needs a copy to include with its Missouri Pass-through Entity Income Tax Return.
Questions people ask
Does this election apply only to 2024?
No. It applies to the partnership’s or S corporation’s 2024 tax year and all subsequent tax years.
Does opting out remove my individual Missouri tax obligations?
No. You agree to file an individual income tax return and timely pay Missouri taxes on income from the affected business entity for your corresponding 2024 tax year and all subsequent tax years.
Who completes each part of the form?
The partnership or S corporation completes Part 1. The nonresident member completes Part 2 and signs and dates the agreement in Part 3.
Where can I ask questions about the form?
The form lists the telephone number (573) 751-4541 and email address pteincome@dor.mo.gov.