Fillable Form Mo-Nrp - Nonresident Partnership Form

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2012

MISSOURI DEPARTMENT OF REVENUE

FORM

MO-NRP

NONRESIDENT PARTNERSHIP FORM

(REV. 11-2012)

COMPLETE THIS FORM ONLY IF THE PARTNERSHIP HAS ONE OR MORE NONRESIDENT PARTNERS AND MISSOURI SOURCE INCOME.

BUSINESS NAME

MISSOURI I.D. NUMBER

FEDERAL I.D. NUMBER

NONRESIDENT PARTNER’S NAME

SOCIAL SECURITY NUMBER

MISSOURI SOURCE

PART 1 — PARTNERSHIP’S DISTRIBUTIVE SHARE ITEMS

(a)

(b)

(c)

(d)

(e)

FEDERAL

MISSOURI

AMOUNT

SCHEDULE K

SCHEDULE K‑1

SOURCE

1. Ordinary income (loss) from trade or business activities ..........................................

2. Net income (loss) from rental real estate activities ...................................................

3c. Net income (loss) from other rental activities ............................................................

4. Guaranteed payments to partners ............................................................................

5. Total portfolio income (loss) total of Federal Form 1065, Schedules K & K-1, Lines 5-9a ...

10. Net gain (loss) under section 1231 (other than due to casualty or theft) ..................

11. Other income (loss) (attach schedule) ......................................................................

12. Section 179 expense deduction (attach schedule) ...................................................

13a. Charitable contributions (attach schedule) ...............................................................

13d. Other deductions (attach schedule) ..........................................................................

PART 2 — SHARE OF MISSOURI PARTNERSHIP ADJUSTMENT — NONRESIDENT PARTNERS

(a)

(b)

(c)

(d)

(e)

The Lines below and Column (a) are the same as Form

MISSOURI

PARTNER’S

MISSOURI

MO‑1065, Part 1.

MISSOURI

PARTNERSHIP

SOURCE

ADJUSTMENT

ADDITIONS

3. Net state and local income taxes deducted on Federal Form 1065 .........................

6. Net state and local bond interest (except Missouri)..................................................

Partnership

Fiduciary

Other adjustments ...............................

8. Food Pantry Contributions ........................................................................................

9. Total of Lines 3, 6, 7, and 8 ......................................................................................

SUBTRACTIONS

12. Net interest from exempt federal obligations ............................................................

13. Amount of any state income tax refund included in federal ordinary income ...........

14.

Partnership

Fiduciary

Other adjustments ...............................

15. Missouri depreciation adjustment (See Section 143.121, RSMo.) ..........................

16. Total of Lines 12, 13, 14, and 15 ..............................................................................

17. Missouri partnership adjustment — NET ADDITION ...............................................

18. Missouri partnership adjustment — NET SUBTRACTION .......................................

PART 3 — ALLOCATION OF INCOME AND DEDUCTIONS — FEDERAL FORM

(b) AMOUNT IN COLUMN

(a) TOTAL

(a) FROM MISSOURI

Lines 1 to 8 [Column (a)] correspond to Federal Form 1065, Lines 1 to 8.

FEDERAL RETURN

SOURCES

1a. Gross receipts or sales

1b. Less returns and allowances

Balance ...........

2. Cost of goods sold (Federal Form 1065, Schedule A, Line 8) .......................................................................

3. Gross profit (subtract Line 2 from Line 1c) ....................................................................................................

4. Ordinary income (loss) from other partnerships and fiduciaries (attach schedule) .......................................

5. Net farm profit (loss) (attach Federal Form 1040, Schedule F) .....................................................................

6. Net gain (loss) (Federal Form 4797, Part II, Line 17) ....................................................................................

7. Other income (loss) (attach schedule)...........................................................................................................

8. Total income (loss) (combine Lines 3 through 7) ..........................................................................................

9. Enter amount from Federal Form 1065, Page 1, Line 21 ........................

10. Enter amount from Federal Form 1065, Page 1, Line 10 ........................

11. Total expenses — subtract Line 10 from Line 9 ............................................................................................

12. Guaranteed payments and ordinary income (loss) — subtract Line 11 from Line 8 [Line 12 equals total of

Federal Form 1065, Schedule K, Lines 1 and 4 and Form MO-NRP, Part 1, Column (a)]* ..............................

13. Missouri sources — subtract Line 11 from Line 8 .........................................................................................

*Line 12 may not equal to other lines in initial years of partnership due to organizational costs.

For Privacy Notice, see the instructions.

MO‑NRP (11‑2012)

Form Mo-Nrp - Nonresident Partnership Form - 2012

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