Fillable Form Mo-Nri - Missouri Income Percentage

2013 FORM MO-NRI

PAGE 2

PART C — MISSOURI INCOME PERCENTAGE

Yourself or One Income Filer

Spouse (on a Combined Return)

1. Missouri income — Enter wages, salaries, etc. from Missouri. (You must file a

Missouri return if the amount on this line is more than $600.) ......................................................

2. Taxpayer’s total adjusted gross income (from Form MO‑1040, Lines 5Y and 5S

or from your federal form if you are a military nonresident

and you are not required to file a Missouri return). .......................................................................

3. MISSOURI INCOME PERCENTAGE (divide Line 1 by Line 2). If greater than 100%, enter

100%. (Round to a whole percent such as 91% instead of 90.5% and 90% instead of 90.4%.

However, if percentage is less than 0.5%, use the exact percentage.) Enter percentage here

and on Form MO‑1040, Lines 27Y and 27S. ................................................................................

INSTRUCTIONS

PART A, LINE 1: NONRESIDENTS OF MISSOURI — If you are a Missouri nonresident and had Missouri source income, complete Part A, Line 1, Part B, and

Part C. Attach a copy of your federal return and this form to your Missouri return.

PART A, LINE 2: PART-YEAR RESIDENT — If you were a Missouri part‑year resident with Missouri source income and income from another state; you may use

Form MO‑NRI or Form MO‑CR, whichever is to your benefit. When using Form MO‑NRI, complete Part A, Line 2, Part B, and Part C. Missouri source income

includes any income (pensions, annuities, etc.) that you received while living in Missouri. Attach a copy of your federal return and this form to your Missouri return.

PART A, LINE 3: MILITARY NONRESIDENT TAX STATUS —

MISSOURI HOME OF RECORD — If you have a Missouri home of record and you:

a) Did not have any Missouri income other than military income, were not in Missouri for more than 30 days, did not maintain a home in Missouri during the year,

but did maintain living quarters elsewhere, you qualify as a nonresident for tax purposes. Complete Part A, Line 3 and enter “0” on Part C, Line 1.

b) Did have Missouri income other than military income, were in Missouri for more than 30 days or maintained a home in Missouri during the year, you cannot

use this form. You must file Form MO‑1040 because 100 percent of your income is taxable, including your military income. Do not complete this form.

c) Did not have Missouri income other than military income but spent more than 30 days in Missouri or maintained a home in Missouri during the year, you must

file Form MO‑1040 because 100 percent of your income is taxable, including your military income. Do not complete this form.

d) Are married to a Missouri resident, who is not in the military, but lives with you outside of Missouri on military orders, you may use Form MO‑NRI to calculate

your Missouri income percentage. However, any income earned by your spouse is taxable to Missouri. Your spouse is not eligible to complete Form MO‑NRI.

MILITARY NONRESIDENT STATIONED IN MISSOURI — If you are a military nonresident, stationed in Missouri and you:

a) Earned non-military income while in Missouri, you must file Form MO‑1040. Complete Part A, Line 3, Part B and Part C. The nonresident military pay

should be subtracted from your federal adjusted gross income using Form MO‑A, Part 1, Line 9, as a “Military (nonresident) Subtraction”.

b) Only had military income while in Missouri, you may complete a No Return Required-Military Online Form at the following address:

NOTE: IF YOU FILE A JOINT FEDERAL RETURN, YOU MUST FILE A COMBINED MISSOURI RETURN (REGARDLESS OF WHOM EARNED THE INCOME).

COMPLETE EACH COLUMN OF PART B AND PART C OF THIS FORM. DO NOT COMBINE INCOMES FOR YOU AND YOUR SPOUSE.

RESIDENT OR NONRESIDENT

Use this diagram to determine if you or your spouse are a

Are you domiciled* in Missouri?

1. Did you maintain a permanent

place of residency in Missouri?

YES

place of residency in Missouri?

2. Did you spend more than 30

2. Did you spend more than 183

days in Missouri?

YES

NO to either

both

Did you maintain a permanent place of

You are a

both

residency elsewhere?

Resident.

You are a

Nonresident.

Resident.

YES

You are a

Nonresident

(for tax

purposes).

You are a Resident.

*Domicile (Home of Record) — The place an individual intends to be his or her permanent home; a place that he or she intends to return whenever absent.

A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there.

An individual can only have one domicile at a time.

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-NRI (Revised 12-2013)

Form Mo-Nri - Missouri Income Percentage - 2013 Page 2

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