Missouri Income Tax Reference Guide - 2012 Page 14
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28RESIDENT AND NONRESIDENT INFORMATION
FORM MO-NRI
Form MO-NRI is a supplement to the Form MO-1040 and may be used by a
nonresident, part-year resident, or military personnel.
(It may be filed by
itself under the condition noted in bold print below.) Form MO-NRI allows a
nonresident, part-year resident, or military personnel to allocate income on
the basis of income earned in Missouri divided by income from all sources.
This results in a percentage to be used to calculate the Missouri income tax
liability.
Form MO-NRI includes information for military personnel.
Military
personnel who are required to file, will need to file a Form MO-NRI with Form
MO-1040. Military personnel who are stationed in Missouri, but not required
to file a return, can inform the Department of Revenue electronically that a
Missouri income tax return is not required for a particular tax year. This
form will apply to tax years 2007 and forward. The online application will
be located on the Department’s web site at: If informing
the Department electronically is not possible, complete a MO-NRI and sign
the back. The Department of Revenue will record the information from the
completed MO-NRI.
FORM MO-CR
Form MO-CR is a supplement to the Form MO-1040 and may be used by a resident
of Missouri who has income from another state and is required to file a return in that
state. Form MO-CR allows a credit for income taxes paid to the other state against
the Missouri income tax liability.
NOTE: A part-year resident may use Form MO-CR if the part-year resident elects
to file a Missouri return as a resident. At NO time will the same taxpayer be
allowed to use both Form MO-NRI and Form MO-CR. However, if filing a
combined return, it is possible that one spouse could use a Form MO-NRI
and the other, Form MO-CR.
EXAMPLE: Taxpayer moves to Missouri during the year and marries a Missouri
resident. The Missouri resident has income from another state. The
part-year resident elects to file using Form MO-NRI, but the Missouri
resident must use Form MO-CR as he/she was a full-year resident of
Missouri.
Access for more information and examples.
*All income earned while living in Missouri is taxable to Missouri. A part year
resident cannot claim a zero income percentage.
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