Form Mo-Nri - Missouri Income Percentage - 2000 Page 2

2000 FORM MO-NRI

PAGE 2

PART C — WORKSHEET FOR MISSOURI SOURCE INCOME

YOURSELF OR

SPOUSE (ON A

FEDERAL

FEDERAL

FORM

FORM

ADJUSTED GROSS INCOME

ONE INCOME FILER

COMBINED RETURN)

1040A

1040

COMPUTATIONS

LINE

LINE

MISSOURI SOURCES

MISSOURI SOURCES

NO.

NO.

00

00

A. Wages, salaries, tips, etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

7

A

A

00

00

B. Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8a

8a

B

B

00

00

C. Dividend income . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .

9

9

C

C

00

00

D. State and local income tax refunds . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

10

D

D

00

00

E. Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

11

E

E

00

00

F. Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

12

F

F

00

00

G. Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

13

G

G

00

00

H. Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

14

H

H

00

00

I. Taxable IRA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11b

15b

I

I

00

00

J. Taxable pensions and annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12b

16b

J

J

K. Rents, royalties, partnerships,

00

00

S corporations, trusts, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

17

K

K

00

00

L. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

18

L

L

00

00

M. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

19

M

M

00

00

N. Taxable social security benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14b

20b

N

N

00

00

O. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

none

21

O

O

00

00

P. Total (add Lines A through O) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15

22

P

P

Q. Less: federal adjustments to

00

00

income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

32

Q

Q

R. SUBTOTAL (Line P minus Line Q) If no modifications to income

00

00

STOP and ENTER this amount on reverse side, Part B, Line 1. . . . .

19

33

R

R

S. Missouri modifications — additions to federal adjusted gross income

00

00

(from Form MO-1040, Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

S

S

T. Missouri modifications — subtractions from federal adjusted

00

00

gross income (from Form MO-1040, Line 4 or Form MO-1040C, Line 2) . . . . . . . . . . . .

T

T

U. MISSOURI INCOME (Missouri sources) (Line R plus Line S,

00

00

minus Line T) Enter this amount on reverse side, Part B, Line 1. . . . . . . . . . . . . . .

U

U

Frequently Asked Questions

1. What are the federal line references on the worksheet used for?

You must determine what portion of each line on the federal return is Missouri source income. The federal line references will help you find the information needed on

Lines A through R.

2. What is Missouri source income and how do I determine the Missouri source income for myself and my spouse?

Missouri source income is the income earned in Missouri. It includes: (1) wages earned in Missouri; (2) income from business, trade, profession or occupation carried

on in Missouri; (3) income from real or tangible personal property in Missouri; and (4) interest, dividends and pension income received during the time you/your

spouse were a Missouri resident. You should use the worksheet on page 8 of the Form MO-1040C book or on page 5 of the Form MO-1040 book to allocate your

income between you and your spouse. You should determine what portion of each line on your federal income tax return is Missouri source income for yourself and

your spouse and enter on the appropriate line on the worksheet above.

3. If I have only rental property in Missouri, do I have to complete the Form MO-NRI?

YES!! The amount of rental income received from a Missouri property is taxable to Missouri, if $600 or more.

4. Should I enclose a copy of my federal return?

YES!! A copy of your federal return is needed to verify information and may prevent a delay in the processing of your Missouri return.

5. If I am in the military, stationed in Missouri, but my home of record is not Missouri and my spouse had Missouri source income, is he/she required to

complete the Form MO-NRI?

YES! Both of you need to complete the Form MO-NRI. If you had military income only, your Missouri income percentage would be 0%. If your spouse’s total

income was Missouri source, 100% should be entered as the Missouri income percentage. As a nonresident of Missouri, any income from a Missouri source

(excluding military pay) is taxed by Missouri. The Form MO-NRI should be completed to indicate your and your spouse’s Missouri income percentage.

6. If I have a Missouri domicile and I am stationed outside of Missouri, but my spouse remained in Missouri, do I have to pay Missouri tax on my military

income?

YES! 100% of your military income and your spouse’s income would be taxable to Missouri.

Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief it is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of

which he/she has any knowledge. As provided in Chapter 143, RSMo, a penalty of up to $500 shall be imposed on any individual who files a frivolous return.

YOUR SIGNATURE

DATE

SPOUSE’S SIGNATURE

DATE

MO 860-1096 (11-2000)