MO-PTENR: Nonresident Member Opt-out of Pass-Through Entity Income Tax (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-PTENR records a nonresident partner’s or S corporation shareholder’s election to exclude items allocable to them from the business’s pass-through entity income tax computation. It also allows the member to revoke a previous opt-out election.
Who files this form
Form MO-PTENR is for a nonresident partner or S corporation shareholder who chooses to opt out of Missouri pass-through entity income tax on the items allocated to that member. It is also used to revoke a previous opt-out election.
The partnership or S corporation completes Part 1. The nonresident member completes the election or revocation and signs the agreement.
When it's due
For the entity’s 2025 tax year, the opt-out agreement must be filed by the earlier of:
- The required filing date of Form MO-PTE, without regard to any filing extension.
- The actual filing date of Form MO-PTE.
A revocation must be filed by the opt-out election deadline for the tax year it is to take effect. The text does not print a specific calendar due date.
What you'll need
Have the following information ready:
- Business information: Partnership or S corporation designation, federal identification number, Missouri identification number if applicable, business name, email address, and mailing address.
- Member information: Name, Social Security number, applicable federal employer or Missouri tax identification number, and mailing address. The privacy notice says providing a Social Security number is mandatory.
- Tax period: Calendar year 2025 or the fiscal-year beginning and ending dates.
- For a revocation: The date of the previous opt-out election.
- Signature details: Member’s signature, printed name, date signed, and daytime telephone number.
How to file
- Have the partnership or S corporation complete Part 1, including the entity-type box and business information.
- Complete Part 2 to make an opt-out election, or Part 3 to revoke a previous election.
- Sign and date Part 4 and include a daytime telephone number.
- Mail the completed form to:
Taxation Division
P.O. Box 3080
Jefferson City, MO 65105-3080
Provide a copy to the affected business entity to include with its Missouri pass-through entity income tax return. If you revoke an election, also furnish the revocation to the partnership or S corporation.
Common mistakes
- Leaving out your Social Security number. The privacy notice says it is mandatory and that omitting it may result in additional requests from the Department.
- Forgetting to sign and date the agreement. The form requires both.
- Omitting a daytime telephone number. The form asks for one so the Department can reach you with questions.
- Failing to give the business a copy. The filing directions require a copy for the entity’s return and require the member to furnish any revocation to the entity.
Questions people ask
How long does the opt-out election last?
The 2025 election applies to the partnership’s or S corporation’s 2025 tax year and all subsequent tax years unless revoked.
What am I agreeing to when I opt out?
You agree to file an income tax return and timely pay Missouri taxes on income from the affected business entity. You also agree to Missouri’s personal jurisdiction for collecting those taxes and related interest and penalties. These agreements cover your tax year corresponding to the entity’s 2025 tax year and all subsequent tax years.
Can I revoke my opt-out election?
Yes. Complete Part 3, file the revocation with the Department by the applicable opt-out election deadline, and furnish it to the partnership or S corporation. A timely revocation applies to that tax year and subsequent tax years until a new opt-out election is filed.
Who can I contact with questions?
The form lists the Taxation Division’s telephone number as (573) 751-4541 and email address as pteincome@dor.mo.gov.