Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2011

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MISSOURI DEPARTMENT OF REVENUE
DLN
2011
INCOME TAX PAYMENTS FOR
FORM
NONRESIDENT INDIVIDUAL PARTNERS
MO-1NR
OR S CORPORATION SHAREHOLDERS
FOR CALENDAR YEAR 2011 OR FISCAL YEAR BEGINNING
,2011 AND ENDING
, 2012
NAME OF PARTNERSHIP/S CORPORATION
MISSOURI TAX ID NUMBER
FEDERAL ID NUMBER
ADDRESS
CITY OR TOWN
STATE
ZIP CODE
__ __ __ __ __
Check box for type of entity filing this return:
Partnership
S Corporation
Limited Liability Company (Treated as a Partnership)
Check box if filing under extension (see instructions)
1. Number of Forms MO‑2NR attached
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
00
2. Total Missouri income tax withheld (total of all Forms MO‑2NR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
I have direct control, supervision, or responsibility for filing this report and payment of the tax due. Under penalties of perjury, I declare that it is a true,
accurate, and correct report.
SIGNATURE
TITLE
TELEPHONE NUMBER
DATE
(_ _ _) _ _ _ ‑ _ _ _ _ _ _ / _ _ / _ _ _ _
Attach a copy of each Form MO‑2NR issued. Make your check payable to: Missouri Director of Revenue. Mail to: Missouri Department of Revenue, P.O. Box 555,
Jefferson City, MO 65105‑0555. If you pay by check, you authorize the Department of Revenue to process the check electronically. Any check returned unpaid may be
presented again electronically.
MO 860‑2854 (10‑2011)
Instructions for Form MO-1NR and Form MO-2NR
or extended due date for filing the partnership or S corporation income
tax return. An extension of time for filing the partnership or S corpora‑
Who Must File
tion return automatically extends the time to file the Form MO‑1NR,
Form MO‑1NR, Income Tax Payments for Nonresident Individual
Income Tax Payments for Nonresident Individual Partners or S
Partners or S Corporation Shareholders and Form MO‑2NR,
Corporation Shareholders. If you are filing under an extension, please
Statement of Income Tax Payments for Nonresident Individual
indicate on the front of the form.
Partners or S Corporation Shareholders are filed to report Missouri
Note: Form MO‑1NR, payment and Copy C of the Form MO‑2NR
withholding for nonresident partners and shareholders.
must be filed with the department either before or at the same
Partnerships and S corporations are required to withhold Missouri
time the partnership or S corporation provides Copy A of the Form
income tax for nonresident individual partners or shareholders who do
MO‑2NR to the nonresident partner or S corporation share‑
not meet one of the exceptions below. Limited liability companies that
holder. Failure to do so may result in the department disallowing the
are treated as a partnership by the IRS are also considered a partner‑
withholding claimed by the nonresident partner or S corporation shareholder.
ship for Missouri tax purposes.
Determining How Much to Withhold
A partnership or S corporation is not required to deduct and withhold
The amount of tax to be withheld is 6 percent (.06) of the partner’s
Missouri income tax for a nonresident partner or shareholder if:
or shareholder’s share of Missouri source distributive income,
• The nonresident partner or S corporation shareholder, not other w ise
or the tax withheld may be determined based on Missouri with‑
required to file a return, elects to have the Missouri income tax paid
holding tables if the partner or shareholder submits a Form MO
as part of the partnership’s or S corporation’s composite return;
W‑4, Mis souri Withholding Allowance Certificate. Missouri
• The nonresident partner or S corporation shareholder, not other w ise
source distributive income consists of those items on an indi‑
required to file a return, had Missouri assignable federal adjusted
vidual’s K‑1 schedule that are used to arrive at federal adjusted
gross income from the partnership or S corporation of less than
gross income as apportioned or allocated to Missouri. The
twelve hundred ($1,200) dollars;
Missouri source distributive income of partnerships is the net total
• The partnership or S corporation is liquidated or terminated, in c ome
of the amounts listed on Lines 1 through 11 of Form MO‑NRP,
Nonresident Partnership Form. The Missouri source distributive
was generated by a transaction related to termination or liquida‑
income of S corporations is the net total of the amounts listed on Lines
tion, and no cash or property was distributed in the current or prior
1 through 10 of Form MO‑NRS, S Corporation Nonresident Form.
taxable year.
• The nonresident partner or S corporation shareholder has provided
Line-by-line instructions for Form MO-1NR, Income Tax
Payments for Nonresident Individual Partners or S Corporation
the partnership or S corporation with a completed Form MO‑3NR,
Shareholders
Partnership or S Corporation Withholding Exemption Agreement,
and such agreement was filed with the Missouri Department of
Year Ending
Revenue (department) on or before the due date of the
If not filing on a calendar year basis, enter the beginning and the
partnership or S corporation return, determined without regard
ending date of the tax year.
to a request for an extension of time to file such return.
Missouri Tax Identification Number
Due Date
If you have a Missouri tax identification number enter it here.
Form MO‑1NR, Income Tax Payments for Nonresident Individual
Federal Identification Number
Partners or S Corporation Shareholders, must be filed by the due date
Enter your federal identification number.
MO 860‑2854 (10‑2011)

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