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Missouri Free Printable MO-NRS S Corporation Nonresident Form for 2024 Missouri S Corporation Nonresident Schedule

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S Corporation Nonresident Schedule
MO-NRS S Corporation Nonresident Form

Department Use Only (MM/DD/YY) Form MO-NRS S-Corporation Nonresident Form Reporting Period (MM/DD/YY) Attachment Sequence No. 1120S-01 Complete this form for each nonresident shareholder who has Missouri source income. Each item shown in Parts 1 and 2, Columns (d) and (e) should be entered on the appropriate lines of Form MO-NRI of each nonresident shareholder. Corporation Name *14108010001* 14108010001 Missouri Tax I.D. Number Charter Federal Employer Number I.D. Number Nonresident Social Security Shareholder’s Name Number (a) Federal (b) (c) (d) Federal (e) Schedule K Missouri Source MO-MSS % Schedule K-1 Missouri Source 1. Ordinary business income (loss) .................. 00 00 2. Net rental real estate income (loss)............... 00 00 3. Other net rental income (loss) (Federal Schedule K-1, Line 3)..................... 00 00 S-Corporation’s Distributive Share Items - Part 1 4. Interest income ............................................... 00 00 5a. Ordinary dividends...................................... 00 00 5b. Qualified dividends...................................... 00 00 6. Royalties........................................................ 00 00 7. Net short-term capital gain (loss).................. 00 00 8a. Net long-term capital gain (loss).................. 00 00 8b. Collectibles (28%) gain (loss) ..................... 00 00 8c. Unrecaptured section 1250 gain.................. 00 00 9. Net section 1231 gain (loss).......................... 00 00 10. Other income (loss)..................................... 00 00 11. Section 179 deduction................................. 00 00 12a. Contributions.............................................. 00 00 12b. Investment interest expense...................... 00 00 12c. Section 59 (e)(2) expenditures.................. 00 00 12d. Other deductions....................................... 00 00 . . . . . . . . . . . . . . . . . . 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 (a) The lines below and Column (a) correspond to the lines on Form MO‑1120S. (b) (c) Missouri S-Corporation Adjustment (d) (e) Shareholder’s Missouri Source MO-MSS % S-Corporation Adjustment Missouri Source Share of Missouri S-Corporation Adjustment - Nonresident Shareholders - Part 2 Additions 1.Net state and local income taxes deducted on Federal Form 1120S. . . . . . . . . . . . . . . . 00 00 2. Net state and local bond interest (except Missouri) . . . . . . . . . . . . . . . . . . . . 00 00 . . 3. Partnership Other adjustments . . . . . . . . . . . 00 00 Fiduciary . 4. Donations claimed for the Food Pantry Tax Credit that were deducted from federal taxable income, Section 135.647, RSMo. . 00 00 5. Total of Lines 1 through 4. . . . . . . . . . . . . . 00 00 Subtractions 6. Net interest from exempt federal obligations 00 00 7. Amount of any state income tax refund included in federal ordinary income . . . . . . 00 00 8. Federally taxable — Missouri exempt obligations. . . . . . . . . . . . . . . . . . . . . . . . . . 00 00 9. Partnership Other adjustments Fiduciary . . . . . Build America and Recovery Zone Bond Interest Missouri Public-Private Transportation Act . . . . . . . . . . . . 00 00 10. Missouri depreciation basis adjustment (Section 143.121.3(7), RSMo). . . . . . . . . . 00 00 11. Depreciation recovery on qualified property that is sold (Section 143.121.3(9), RSMo). 00 00 12. Total of Lines 6 through 11. . . . . . . . . . . . . 13. Missouri S-Corporation adjustment — Net Addition. . . . . . . . . . . . . . . . . . . . . . 14. Missouri S-Corporation adjustment — Net Subtraction . . . . . . . . . . . . . . . . . . . 15. Agriculture Disaster Relief (Section 143.121.3(10), RSMo) . . . . . . . . 00 00 00 00 00 00 00 00 . . . . . . . 00 00 00 00 Form MO-NRS (Revised 12-2023) Attach to Form MO-1120S and mail to the Missouri Department of Revenue. Refund or No Amount Due: P.O. Box 336 Jefferson City, MO 65105-0336 00 00 *14108020001* 14108020001 Form MO-NRS must be completed and a copy (or its information) supplied to the nonresident shareholder when the S-Corporation has: (1) a nonresident shareholder; and (2) the S-Corporation has income from Missouri sources. Do not complete the Form MO-NRS, if all shareholders are Missouri residents. The nonresident shareholder must report their share of the Missouri income and Missouri source modifications indicated on Form MO-NRS on Form MO-1040 and Form MO-NRI. Any questions concerning the Form MO-1040 or Form MO-NRI should be directed to Individual Income Tax at (573) 751-3505. Any questions concerning Subchapter S-Corporation distribution withholding or shareholder composite re­turns should be directed to: Department of Revenue, Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200 or call (573) 751-1467. Instructions Part 1 — S-Corporation’s Distributive Share Items 1. Enter nonresident shareholder’s name and Social Security Number from Federal Form 1120S, Schedule K-1, for each nonresident. Enter the corporation’s Federal Employer Identification Number. Complete a separate Form MO-NRS for each nonresident shareholder. 2. Column (a): Enter the amount from Federal Form 1120S, Schedule K. Note that the Form MO-NRS, Part 1, line numbers and items match the Federal Form 1120S, Schedules K and K-1. 3. Column (b): Multiply the amount in Column (a) by the percent in Column (c) and enter in Column (b). 4. Column (c): Enter the percent from Form MO-MSS, Line 3. If all or part of the corresponding distributive share item in Column (a) is nonapportionable income, follow the steps for the treatment of nonapportionable income given on Form MO-MSS in order to calculate the appropriate percentage. 5. Column (d): Enter the amount from Federal Form 1120S, Schedule K-1 for each nonresident shareholder. 6. Column (e): Multiply the amount in Column (d) times the percent in Column (c). Note: The items from Form MO-NRS, Part 1, Column (e), that are to be income or losses should be entered on the Form MO-NRI, as Missouri source income. These amounts must be adjusted by any capital gain or passive loss limitation as required. Part 2 — Share of Missouri - S-Corporation Adjustment - Nonresident Shareholders Federal Privacy Notice Do not complete Part 2 of Form MO-NRS if the “Missouri S-Corporation Adjustment” and the “Allocation of Missouri S-Corporation Adjustment to Shareholders” on Form MO-1120S were not completed. 1. Column (a): Copy amounts from MO-1120S, Lines 1a–15. 2. Columns (b) and (c): Amounts in Column (a) must be analyzed to determine whether all or part of each amount is from Missouri sources. See instructions for Form MO-MSS. 3. Column (d): Copy amount of each nonresident shareholder’s S-Corporation adjustment from Form MO-1120S, Page 3, Column 5. 4. Column (e): Enter in Column (e) the portion of the amount in Column (d) that is from Missouri sources. Generally, this is determined by multiplying each shareholder’s Column (d) amount by the percent in Column (c). Attach a detailed explanation, if any other method is used. The Federal Privacy Act requires the Missouri Department of Revenue (Department) to inform taxpayers of the Department’s legal authority for requesting identifying information, including social security numbers, and to explain why the information is needed and how the information will be used. Chapter 143 of the Missouri Revised Statutes authorizes the Department to request information necessary to carry out the tax laws of the state of Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, and to exchange tax information with the Internal Revenue Service, other states, and the Multistate Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide information to the Department of Higher Education with respect to applicants for financial assistance under Chapter 173, RSMo and (2) to offset refunds against amounts due to a state agency by a person or entity (Chapter 143, RSMo). Information furnished to other agencies or persons shall be used solely for the purpose of administering tax laws or the specific laws administered by the person having the statutory right to obtain it [as indicated above]. In addition, information may be disclosed to the public regarding the name of a tax credit recipient and the amount issued to such recipient (Chapter 135, RSMo). (For the Department’s authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.) You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social security number may result in criminal action against you. *14000000001* 14000000001
Extracted from PDF file 2023-missouri-form-mo-nrs.pdf, last modified October 2022

More about the Missouri Form MO-NRS Corporate Income Tax Nonresident TY 2023

We last updated the S Corporation Nonresident Schedule in January 2024, so this is the latest version of Form MO-NRS, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form MO-NRS directly from TaxFormFinder. You can print other Missouri tax forms here.


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Other Missouri Corporate Income Tax Forms:

TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form INT-2-1 Bank Franchise Tax Schedule BF
Form MO-1120S S Corporation Income Tax Return
Form MO-FT Corporation Franchise Tax Schedule (must be filed with the 2013 MO-1120 or MO-1120S)
Form MO-1120 Corporation Income Tax/Franchise Tax Return and Form MO-FT
Form MO-NFT No Franchise Tax Due

Download all MO tax forms View all 62 Missouri Income Tax Forms


Form Sources:

Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-NRS from the Department of Revenue in January 2024.

Show Sources >

Form MO-NRS is a Missouri Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Missouri Form MO-NRS

We have a total of twelve past-year versions of Form MO-NRS in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form MO-NRS

MO-NRS S Corporation Nonresident Form

2022 Form MO-NRS

MO-NRS S Corporation Nonresident Form

2021 Form MO-NRS

MO-NRS S-Corporation Nonresident Form

2020 Form MO-NRS

Form MO-NRS - S-Corporation Nonresident Form

2018 Form MO-NRS

Form MO-NRS - S Corporation Nonresident Form

2017 Form MO-NRS

Form MO-NRS - S Corporation Nonresident Form

2016 Form MO-NRS

Form MO-NRS - S Corporation Nonresident Form

2015 Form MO-NRS

Form MO-NRS - S Corporation Nonresident Form

S Corporation Nonresident Schedule 2014 Form MO-NRS

Form MO-NRS - S Corporation Nonresident Form

S Corporation Nonresident Schedule 2013 Form MO-NRS

Schedule MO-NRS S Corporation Nonresident Schedule

2012 Form MO-NRS

MO-NRS S Corporation Nonresident Schedule

2011 Form MO-NRS

MO-NRS S Corporation Nonresident Schedule


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