Fillable Form Mo-Nrp - Nonresident Partnership Form

Form MO-NRP

Part 2

Share of Missouri Partnership

Nonresident Partnership Form

Adjustment Nonresident Partners

Instructions

1. Column (a) — Copy amounts from Form MO-1065, Part 1. Omit Form

MO-NRP, Part 2 if you are not required to complete Form MO-1065, Parts

Form MO-NRP of the partnership return is provided to aid the partnership in computing

1 and 2.

the information required to be reported to each nonresident partner, and is required to

2. Column (b) — Indicate the portion of each amount in Column (a) that is

be completed only when the partnership has (1) a nonresident partner, and (2) the part-

related to items in Part 1, Column (b), Missouri Source Amounts. Total the

nership has income from Missouri sources.

column.

Form MO-NRP must be completed and a copy (or its information) supplied to the

nonresident partner. An individual partner who is a nonresident of Missouri must

3. Column (c) — Divide amount in Column (b) by amount in Column (a). Enter

report his or her share of the Missouri income indicated on Form MO-NRP and

percentage in Column (c).

his or her Missouri source modifications on his or her Missouri Individual Income

4. Column (d) — Copy amount of each nonresident partner’s part nership adjust-

Tax Return (Form MO-1040), Form MO-NRI.

ment from Form MO-1065, Part 2, Column 5.

Nonresident Share of Missouri Source Items

5. Column (e) — Enter in Column (e) the portion of the amount in Column (d)

The instructions for Parts 1 and 2 are based upon the nonresidents ratably sharing

that is derived from Missouri sources. Generally, this is determined by

Missouri source income, deductions, and modifications. Attach a detailed expla-

multiplying each partner’s Column (d) amount by the percent in Column (c).

nation (including extracts from the partnership agreement) if a nonresident partner

Attach a detailed explanation if any other method is used.

is allocated a disproportionate share. The explanation must include the nontax

purposes and effects of the allocation methods.

Part 3

Part 1

Allocation of Income and Deductions —

Partnership’s Distributive Share Items

Federal Form

1. Nonresident Partner’s Name. Copy the name from Federal Form 1065,

Items of partnership income, gain, loss, and deduction that enter into a nonresident’s

Schedule K-1 for each nonresident. Omit Form MO-NRP if all partners are

federal adjusted gross income must be analyzed to determine, if part or all is from

residents of Missouri. Use additional pages if more than one nonresident

Missouri sources. These include amounts attributable to the ownership or disposition

partner.

of any Missouri property and business income that is attributable to Missouri sources.

Whether nonbusiness income is attributable to Missouri sources is often determined

2. Column (a) — Copy amounts from Federal Form 1065, Schedule K. The line

by whether the property sold or producing income is located in Missouri.

numbers and items on Part 1 should agree with those on attached Federal

Form 1065, Schedule K and K-1.

Business or ordinary income is wholly attributable to Missouri, if the business is only

carried on in Missouri. If not carried on only in Missouri, the income must be divided

3. Columns (b) and (c) — Each amount in Column (a) must be analyzed to

between Missouri and other states. Part 3, Allocation of Income and Deductions,

determine whether it is derived from Missouri sources. See instructions on

is provided for use if accompanying records clearly reflect income from Missouri

Missouri source income. Enter both the Missouri amount in Column (b) and

sources. Part 3, Line 13, indicates the Missouri source amount that is equal to the

the Missouri percentage in Column (c). Column (c) is determined by dividing

total of Part 1, Lines 1 and 5, Column (b). The Missouri percentage is then computed

Column (b) by Column (a).

and entered in Part 1, Column (c).

4. Column (d) — Copy amounts from Federal Form 1065, Schedule K-1 for

When Part 3 is not applicable, all business income should be apportioned by using

each nonresident partner.

the Multistate Tax Compact three factor apportionment method. The three factors

5. Column (e) — Enter in Column (e) the portion of the amount in Column (d)

are: (1) Property, (2) Payroll and (3) Sales. Complete Form MO-MSS, Part 2, Lines

that is derived from Missouri sources. Generally, this is determined by

1 through 4 and attach to Form MO-1065. The per cent age is the average of three

multiplying each partner’s Column (d) amount by the percent in Column (c).

factors, only if all three factors are applicable. The apportionment factor per centage

Attach a detailed explanation if any other method is used.

from Form MO-MSS, Part 2, Line 4 is entered on Form MO-NRP, Part 1, Line 1,

Column (c). Line 1, Column (b) is computed by multiplying the percentage in Column

6. Example: Assume $20,000 income from a business deriving $16,000 (80%)

from Missouri and a single 60% nonresident partner. Columns will appear:

Column (c) if the items are integral parts of the business.

(a) $20,000, (b) $16,000, (c) 80%, (d) $12,000, and (e) $9,600.

Federal Privacy Notice

The Federal Privacy Act requires the Missouri Department of Revenue (department) to

Internal Revenue Service, other states, and the Multistate Tax Commission (Chapters

inform taxpayers of the department’s legal authority for requesting identifying informa-

32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide

tion, including social security numbers, and to explain why the information is needed

information to the Department of Higher Education with respect to applicants for finan-

and how the information will be used.

cial assistance under Chapter 173, RSMo and (2) to offset refunds against amounts

due to a state agency by a person or entity (Chapter 143, RSMo). Information fur-

Chapter 143 of the Missouri Revised Statutes authorizes the department to request

nished to other agencies or persons shall be used solely for the purpose of administer-

information necessary to carry out the tax laws of the state of Missouri. Federal law 42

ing tax laws or the specific laws administered by the person having the statutory right to

U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social

obtain it as indicated above. (For the department’s authority to prescribe forms and to

security numbers.

require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.)

The department uses your social security number to identify you and process your tax

You are required to provide your social security number on your tax return. Failure to

returns and other documents, to determine and collect the correct amount of tax, to

provide your social security number or providing a false social security number may

ensure you are complying with the tax laws, and to exchange tax information with the

result in criminal action against you.

For more information, visit

MO‑NRP (11‑2012)

Form Mo-Nrp - Nonresident Partnership Form - 2012 Page 2

Related Articles

Related forms

Related Categories