Missouri Nonresident Fiduciary Form

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Nonresident Fiduciary Form
MO-NRF 2022 Nonresident Fiduciary FormReset Form

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MO-NRF

2023 Nonresident Fiduciary Form
Attach Federal Return

Information for Filing

Name of Estate or Trust as Shown on Form MO‑1041

Federal Identification Number

This form is an attachment to Form MO‑1041. Select the applicable box.
r Resident Estate or Trust with Nonresident Beneficiaries: Complete Parts 1, 2, 4, and 6. Omit Parts 3 and 5.
r Nonresident Estate or Trust with income from both Missouri and non‑Missouri sources. Complete Parts 1 through 5. Omit Part 6.
A Nonresident Estate or Trust is:
1. An estate whose decedent at his or her death was not domiciled in Missouri.
2. A testamentary trust whose decedent at his or her death was not domiciled in Missouri or has no resident income beneficiary.
3. An inter vivos trust whose grantor at irrevocability was not domiciled in Missouri or has no resident income beneficiary.
If all income is from Missouri, do not complete this schedule. Complete Form MO‑1041. If no income is from Missouri, a Missouri income tax
return is not required.

Part 1 - Federal Distributable Net Income and Missouri Source Distributable Net Income

Enter in Missouri Column the portion of each item in Federal Column that is derived from Missouri sources. Nonresident beneficiaries receiving
a distribution of taxable Missouri source income of $600 or more must file a Form MO-1040, Individual Income Tax Return and Form MO‑NRI.
Income
1. Interest income..........................................................................................................

Missouri

Federal
00 1

2. Total ordinary dividends............................................................................................

00 2

3. Business income or (loss).........................................................................................

00 3

4. Capital gain or (loss)

4S. Short‑term.....................................................................

00 4S

4L. Long‑term......................................................................

00 4L

Total....................................................................................

00 4

5. Rents, royalties, partnerships, other estates and trusts, etc.....................................

00 5

6. Farm income or (loss)...............................................................................................

00 6

7. Ordinary gain or (loss)...............................................................................................

00 7

8. Other income (state nature of income)......................................................................

00 8

9. Total income (add Lines 1 through 8).......................................................................

00 9

Deductions
10. Interest......................................................................................................................

00 10

11. Taxes........................................................................................................................

00 11

12. Fiduciary fees............................................................................................................

00 12

13. Charitable deduction.................................................................................................

00 13

14. Attorney, accountant, and return preparer fees........................................................

00 14

15. Total other deductions from Federal Form 1041, Lines 15a and 15b (attach schedule).

00 15

16. Total (add Lines 10 through 15)................................................................................

00 16

17. Adjusted total income or (loss) — subtract Line 16 from Line 9................................

00 17

18. Adjusted tax-exempt interest.....................................................................................

00 18

19. Total net gain or loss on Federal Form 1041, Schedule D, Line 19, Column (1)......

00 19

0. Enter amount from Federal Form 1041, Schedule A, Line 4 (reduced by any
2
allocable section 1202 exclusion).............................................................................

00 20

21. Capital gains for the tax year included on Federal Form 1041, Schedule A, Line 1....

00 21

2. Enter any gain from Federal Form 1041, Page 1, Line 4, as a negative number. If
2
Federal Form 1041, Page 1, Line 4, is a loss, enter the loss as a positive number....

00 22

23. Federal distributable net income (add Lines 17 through 22, Federal Column).........

00 23

Part 2 - Modifications to
Missouri Source Items

4. Missouri source distributable net income (add Lines 17 through 22, Missouri Column)
2
Enter as total on Part 4, Column 6......................................................................................................................... 24

Attach explanation of each item
• Specify and explain Missouri modifications that are related to items in Form MO‑NRF, Part 1, Missouri Source Column.
1. Additions (Specify)________________________________________________________________________
1
00

2. Subtractions (Specify)______________________________________________________________________
2 00

3. Missouri source fiduciary adjustment (add Lines 1 and 2) enter here and
r Net Addition
00
as total on Part 4, Column 5.................................................................................... r Net Subtraction.................... 3

Part 6 - Shares of Missouri Source Income and Deductions Nonresident Beneficiary

Part 5 - Missouri Taxable Income
Part 3 - Missouri Source
Part 4 - Shares of Missouri Source Fiduciary
- Nonresident Estate or Trust
Federal Income Tax
Adjustment - Nonresident Estate, Trust, or Beneficiary

Name of Estate or Trust as Shown on Form MO‑1041

Federal Identification Number

1. Federal income tax deduction - from Form 5802, Part 2, Line 5b........................................................................... 1

2. Missouri income percentage — divide Form MO‑NRF, Part 1, Line 24 by Line 23.
Round to whole percent. Do not exceed 100%......................................................................................................... 2

3. Missouri source federal income tax — multiply Line 1 by Line 2 — enter here and on Part 5, Line 6..................... 3

1. Beneficiaries’ Name(s).
Use Attachment If More Than Four.

2. Check
box if
Nonresident

3. Social Security
Number

r
r
r
r

a)
b)
c)
d)

5. Shares MO Source
Fiduciary Adjustment

4. Percent

6. Shares MO Source
Distributable Net Income

% 00 00
% 00 00
% 00 00
% 00 00

Charitable Beneficiaries

Estate or Trust

Totals
100% 00 00
• Columns 1 and 4 must agree with Form MO‑1041, Part 2, Columns 1 and 4.
• Enter amount from Part 2, Line 3 as total of Column 5.
• Indicate whether Column 5 is r Addition or r Subtraction.
• The shares in Column 5 are determined by multiplying the percentages in Column 4 by the Column 5 total.
• Enter amount from Part 1, Line 24 as total of Column 6. The shares in Column 6 are determined by multiplying the percentages in Column 4
by the Column 6 total.
• If attached Federal Schedule K‑1 indicates a mailing address other than the HOME address of a nonresident, list the home address of each
nonresident.
1. Estate or trust’s share of Missouri source distributable net income — from Part 4, Column 6..................................... 1

2. Estate or trust’s share of Missouri source fiduciary adjustment — from Part 4, Column 5....................................... 2

3. Net gain or (loss) from Missouri property allocated to principal not in Line 1 (attach explanation).......................... 3

4. Missouri modifications related to principal — reported on Line 3 (attach explanation)............................................ 4

5. Total - add 1 through 4............................................................................................................................................. 5

6. Less: Missouri source federal income tax — from Part 3, Line 3............................................................................. 6

7. Less: Other Missouri source deductions and exclusions (attach explanation)......................................................... 7

8. Less: Federal personal exemption deduction — multiply Federal Form 1041, Line 21 by percentage on Part 3, Line 2.... 8

9. Missouri Taxable Income — Line 5 less Lines 6 through 8 — enter here and on Form MO‑1041, Line 10................ 9

Beneficiaries

1. Dividends

2. Short‑Term
Capital Gain

3. Long‑Term
Capital Gain

4. Other Taxable
Income

5. Depreciation

6. Other (Specify)

a) Schedule K‑1
MO
b) Schedule K‑1
MO
c) Schedule K‑1
MO
d) Schedule K‑1
MO
• The letters refer to the beneficiaries designated in Part 4, Column 1. Omit data for resident individuals.
• Enter amounts from Federal Form 1041, Schedule K‑1.
• The MO lines indicate the amount of each Federal Form 1041, Schedule K‑1 item that is from Missouri sources.
• Each beneficiary’s share of Missouri distributable net income (Part 4, Column 6) is allocated on the MO lines of Columns 1 to 4. The MO lines
of Columns 1, 2, and 3 are determined by multiplying the beneficiary’s percentage (Part 4, Column 4) by the income amounts on Part 1, Lines
2, 4S, and 4L of the Missouri Column.
• A distribution made to an individual who is a nonresident beneficiary is taxable to this individual if it is Missouri source income. Missouri source
income is income from the ownership or disposition of Missouri held property. Exempt federal obligations, Missouri municipal bonds, and interest
from Missouri banks do not constitute Missouri source income. Interest income from the sale of Missouri held property is Missouri source income.
A nonresident individual receiving $600 or more of taxable Missouri source income is required to file a Form MO-1040, Individual Income Tax
Return and Form MO‑NRI. A copy of Part 6 (or its information) must be provided to each nonresident beneficiary to assist in preparing his or her
Form MO-1040 and Form MO‑NRI.

Taxation Division
P.O. Box 3815
Jefferson City, MO 65105-3815
Phone: (573) 751-1467
Fax: (573) 522-1762

Form MO-NRF (Revised 12-2023)
E-mail: [email protected]
Visit dor.mo.gov/taxation/individual/tax-types/fiduciary/ for additional information.

Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals.
A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.

Extracted from PDF file 2023-missouri-form-mo-nrf.pdf, last modified August 2022

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

We last updated the Nonresident Fiduciary Form in January 2024, so this is the latest version of Form MO-NRF, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form MO-NRF 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 MO-1120S	S Corporation Income Tax Return Tax Return
Form INT-2-1	Bank Franchise Tax Schedule BF
Form MO-1041	Missouri Fiduciary Income Return and Instructions Tax Return
Form MO-1120	Corporation Income Tax/Franchise Tax Return and Form MO-FT Tax Return
Form MO-FT	Corporation Franchise Tax Schedule (must be filed with the 2013 MO-1120 or MO-1120S)

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-NRF from the Department of Revenue in January 2024.

Show Sources >

Form MO-NRF 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-NRF

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

2023 Form MO-NRF

MO-NRF 2022 Nonresident Fiduciary Form

2022 Form MO-NRF

MO-NRF 2022 Nonresident Fiduciary Form

2021 Form MO-NRF

MO-NRF 2021 Nonresident Fiduciary Form

2020 Form MO-NRF

Form MO-NRF - 2019 Nonresident Fiduciary Form

2019 Form MO-NRF

Form MO-NRF - 2019 Nonresident Fiduciary Form

2018 Form MO-NRF

Form MO-NRF - 2018 Nonresident Fiduciary Form

2017 Form MO-NRF

Form MO-NRF - 2017 Nonresident Fiduciary Form

2016 Form MO-NRF

Form MO-NRF - 2016 Nonresident Fiduciary Form

2015 Form MO-NRF

Form MO-NRF 2015 Nonresident Fiduciary Form

2014 Form MO-NRF

Form MO-NRF 2013 Nonresident Fiduciary Form

2013 Form MO-NRF

Form MO-NRF 2013 Nonresident Fiduciary Form

2012 Form MO-NRF

Form MO-NRF Non-Resident Fiduciary Form

2011 Form MO-NRF

NRF - Nonresident Fiduciary Form

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