Form Mo-Nri - Missouri Income Percentage - 2003 (Page 2 of 2) in pdf

2003 FORM MO-NRI

PAGE 2

PART C — WORKSHEET FOR MISSOURI SOURCE INCOME

YOURSELF OR

SPOUSE (ON A

FEDERAL

FORM

ADJUSTED GROSS INCOME

ONE INCOME FILER

COMBINED RETURN)

1040A

1040

COMPUTATIONS

LINE

NO.

MISSOURI SOURCES

NO.

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

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

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

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

none

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

none

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

none

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

10a

13a

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

none

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

11b

15b

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

12b

16b

K. Rents, royalties, partnerships, S corporations, trusts, etc. . . .

none

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

none

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

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

14b

20b

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

none

P. Total — Add Lines A through O. . . . . . . . . . . . . . . . . . . . . . .

Q. Less: federal adjustments to income . . . . . . . . . . . . . . . . . . .

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

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

S. Missouri modifications — additions to federal adjusted gross income

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

T. Missouri modifications — subtractions from federal adjusted gross income

(Missouri source from Form MO-1040, Line 4, or Form MO-1040C, Line 2) . . .

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

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

Frequently Asked Questions

1. Who is considered a nonresident? A nonresident is an individual who does not meet the definition of a resident. A resident is an individual who either: 1) is domi-

ciled in Missouri (maintained a permanent residence or place in Missouri that he/she plans on returning to whenever absent), or 2) is not domiciled in Missouri, but did

have a permanent residence and spent more than 183 days of the taxable year in Missouri. (Exception: An individual, domiciled in Missouri, who did not maintain a

permanent residence in Missouri, and did maintain a permanent residence elsewhere, and spends not more than 30 days of the year in Missouri is not a resident.) A

part-year resident is treated the same way as a nonresident. However, a part-year resident also has the option of determining tax as a resident for the entire year and

using Form MO-CR, Credit for Income Taxes Paid to Other States or Political Subdivisions to take credit for taxes paid to another state. The choice to use Form MO-CR

or Form MO-NRI is up to you, based on the one that provides the best benefit.

2. 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. Attach a copy of your federal return for verification.

3. If I am stationed in Missouri for military orders, but my home of record is not Missouri, and my spouse earned non-military income while in Missouri, is

he/she required to complete the Form MO-NRI? ? Yes. Both of you need to complete Form MO-NRI and submit it with your MO-1040 (you cannot use the MO-1040C

if you have military and non-military income earned while in Missouri). You may subtract the military income from your federal adjusted gross income by completing the

1040 and MO-A. If you only earned military income while you were stationed in Missouri, your Missouri income percentage would be 0% on Part B, Line 3. If your

spouse's total income was non-military income earned in Missouri, 100% should be entered as the Missouri income percentage on Part B, Line 3. As a nonresident of

Missouri, any income earned while in Missouri (excluding military pay) is taxed by Missouri.

4. 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. Your military income and your spouse's income would be 100 percent taxable to Missouri.

5. If I have a Missouri domicile and I am stationed outside of Missouri, do I have to pay Missouri tax on my military income? No, provided you did not maintain a

permanent place to live in Missouri and you maintained a place to live elsewhere and you spent not more than 30 days of the year in Missouri. Simply complete Part A

and B of Form MO-NRI, sign, and submit to the department. A Missouri tax return is not required. However, if you had Missouri source income and/or taxes withheld

from Missouri, you must file a return to pay your tax liability or claim a refund.

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

in Missouri. It includes: 1) wages earned in Missouri; 2) interest, dividends, and pension income received during the time you/your spouse were a Missouri resident; 3)

income from business, trade profession, or occupation carried on in Missouri; 4) income from real or tangible personal property in Missouri; and 5) winnings from a

gaming/gambling activity. You should use the worksheet on page 8 of the Form MO-1040C book, or on page 6 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.

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.

SIGNATURE

DATE

SPOUSE’S SIGNATURE

DATE

MO 860-1096 (11-2003)

This form is available upon request in alternative accessible format(s).