Instructions For Form Mo-Nrf - 2015 (Page 2 of 3) in pdf

Line 3. If this line is a positive figure then it must show as a

Column

Part 1, Missouri Source Column

negative figure on Line 3.

Line 2

Line 24 —

Enter this amount on the “TOTALS” line on Part

Line 4S

4 (Allocation of Missouri Fiduciary Adjustment), Column 6.

Line 4L

Part 2: Modifications to Missouri Source Items

Form MO-NRF, Part 2, computes the Missouri modifications

Remaining Lines (3, 5–8)

to the Missouri source income.

Columns 5 and 6 — Depreciation and Other:

Line 1:

Enter the sum of all positive adjustments (addi-

Indicate the amount reported on the Federal Schedule K-1

tions) to the Missouri source income.

List the qualifying

on the top line of each row (Schedule K-1). Indicate the

modifications and provide a brief description in the space

amount of Missouri source income on the bottom of each

provided.

For additional information regarding qualifying

row (MO).

addition modifications, refer to the instructions for Form

MO-1041, Part 1, Lines 1 through 9 (Missouri Fiduciary

Adjustment - see page 4 of the instructions).

Federal Privacy Notice

Line 2:

Enter the sum of all negative adjustments (subtrac-

tions) to the Missouri source income.

List the qualifying

The Federal Privacy Act requires the Missouri Department of Revenue (Depart-

ment) to inform taxpayers of the Department’s legal authority for requesting

modifications and provide a brief description in the space

identifying information, including social security numbers, and to explain why the

provided.

For additional information regarding qualifying

information is needed and how the information will be used.

subtractions modifications, refer to the instructions for Form

Chapter 143 of the Missouri Revised Statutes

authorizes the Department to

MO-1041, Part 1, Lines 11 through 16 (Missouri Fiduciary

request information necessary to carry out the tax laws of the state of Missouri.

Adjustment - see pages 4 and 5 of the instructions).

Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require

taxpayers to provide social security numbers.

Line 3:

Enter this amount on the “Totals” Line on Part 4

The Department uses your social security number to identify you and process

your tax returns and other documents, to determine and collect the correct

(Allocation of Missouri fiduciary adjustments), Column 5.

amount of tax, to ensure you are complying with the tax laws, and to

Part 3: Missouri Source Federal Income Tax

exchange tax information with the Internal Revenue Service, other states,

and the Multistate Tax Commission

(Chapters 32 and 143,

RSMo).

The federal tax reported on Line 4 (not to exceed $5,000),

In addition, statutorily provided non-tax uses are: (1) to provide information

should be adjusted based on the percentage of income

to the Department of Higher Education with respect to applicants for financial

attributable to Missouri. This percentage reported on Line

assistance under

Chapter 173, RSMo

and (2) to offset refunds

against amounts due to a state agency by a person or entity (Chapter

5 is calculated by dividing the Missouri source distributable

143, RSMo). Information furnished to other agencies or persons shall be

net income (Form MO-NRF, Part 1, Line 24) by the federal

used solely for the purpose of administering tax laws or the specific laws

distributable net income (Form MO-NRF, Part 1, Line 23).

administered by the person having the statutory right to obtain it [as

The percentage cannot exceed 100 percent or be less than

indicated above]. In addition, information may be disclosed to the public

0 percent. The amount from Line 4 is multiplied by this

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

percentage on Line 5 and is entered on Line 6, and on Part

forms and to require furnishing of social security numbers, see

Chapters 135,

5 (Missouri Taxable Income), Line 6 of this form.

143, and 144,

RSMo.)

You are required to provide your social security number on your tax return.

Part 4: Shares of Missouri Source Fiduciary

Failure to provide your social security number or providing a false social security

Adjustment

number may result in criminal action against you.

Information to help complete this section is located on

Form MO-NRF, Part 4.

Part 5: Missouri Taxable Income

Complete Lines 1 through 8. Included on Line 3, should

be the addition or subtraction of any capital gains or losses

used to determine distributable net income (see Part 1, Line

Other Important Phone Numbers

22 of Form MO-NRF). Enter the total from Line 9 on Form

MO-1041, Line 13.

General Inquiry Line

(573) 751-3505

Part 6: Shares of Missouri Source Income and

Download forms from our website:

Deductions—Nonresident Beneficiary

Information to help complete this section is located on Form

Suggestions for Tax System Improvements e-mail:

MO-NRF, Part 6.

taxsuggest@dor.mo.gov

Note:

Columns 1 through 4 —

Indicate the amount reported

on the Federal Schedule K-1 on the top line of each row

(Schedule K-1).

Indicate the amount of Missouri source

income on the bottom of each row (MO). The figure for each

column can be located from Form MO-NRF Part 1, Missouri

source column. See the following table for line numbers:

Form MO-1041 Instructions (Revised 12-2015)

Instructions For Form Mo-Nrf - 2015 Page 2

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