Instructions For Form Mo-Nrf - 2013 (Page 2 of 4) in pdf

Part 2: Modifications to Missouri Source Items

Column

Part 1, Missouri Source Column

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

Line 2

to the Missouri source income.

Line 4S

Line 1:

Enter the sum of all positive adjustments (addi-

Line 4L

tions) to the Missouri source income.

List the qualifying

Remaining Lines (3, 5–8)

modifications and provide a brief description in the space

provided.

For additional information regarding qualifying

addition modifications, refer to the instructions for Form

Columns 5 and 6 — Depreciation and Other:

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

Indicate the amount reported on the Federal Schedule K-1

Adjustment - see page 4 of the instructions).

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

amount of Missouri source income on the bottom of each

Line 2:

Enter the sum of all negative adjustments (subtrac-

row (MO).

tions) to the Missouri source income.

List the qualifying

modifications and provide a brief description in the space

provided.

For additional information regarding qualifying

subtractions modifications, refer to the instructions for Form

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

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

Line 3:

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

(Allocation of Missouri fiduciary adjustments), Column 5.

Part 3: Missouri Source Federal Income Tax

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

should be adjusted based on the percentage of income

attributable to Missouri. This percentage reported on Line

5 is calculated by dividing the Missouri source distributable

net income

(Form

MO-NRF, Part 1, Line 24) by the federal

distributable net income

(Form

MO-NRF, Part 1, Line 23).

The percentage cannot exceed 100 percent or be less than

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

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

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

Part 4: Shares of Missouri Source Fiduciary

Adjustment

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

22 of

Form

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

Form

MO-1041, Line 13.

Part 6: Shares of Missouri Source Income and

Deductions—Nonresident Beneficiary

Information to help complete this section is located on

Form

MO-NRF, Part 6.

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 table for line numbers:

Instructions For Form Mo-Nrf - 2013 Page 2

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