Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2010

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MISSOURI DEPARTMENT OF REVENUE
DLN
2010
INCOME TAX PAYMENTS FOR
FORM
NONRESIDENT INDIVIDUAL PARTNERS OR
MO-1NR
S CORPORATION SHAREHOLDERS
FOR CALENDAR YEAR 2010 OR FISCAL YEAR BEGINNING
,2010 AND ENDING
, 2011
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 Form MO-2NRs attached . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
00
2. Total Missouri income tax withheld (total of all Form MO-2NRs). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 (10-2010)
Instructions for Form MO-1NR and Form MO-2NR
return. An extension of time for filing the partnership or S corporation
return automatically extends the time to file the Form MO-1NR, Income
Who Must File
Tax Payments for Nonresident Individual Partners or S Corporation
Form MO-1NR, Income Tax Payments for Nonresident Individual Partners
Shareholders. If you are filing under an extension, please indicate on the
or S Corporation Shareholders and Form MO-2NR, Statement of Income
front of the form.
Tax Payments for Nonresident Individual Partners or S Corporation
Note: Form MO-1NR, payment and Copy C of the Form MO-2NR
Shareholders are filed to report Missouri withholding for nonresident
must be filed with the department either before or at the same time
partners and shareholders.
the partnership or S corporation provides Copy A of the Form
Partnerships and S corporations are required to withhold Missouri income
MO-2NR to the nonresident partner or S corporation shareholder.
tax for nonresident individual partners or shareholders who do not meet
Failure to do so may result in the department disallowing the
one of the exceptions below. Limited liability companies that are treated
withholding claimed by the nonresident partner or S corporation
as a partnership by the IRS are also considered a partnership for Missouri
shareholder.
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 or
Missouri income tax for a nonresident partner or shareholder if:
shareholder’s share of Missouri source distributive income, or the tax
• The nonresident partner or S corporation shareholder, not otherwise
withheld may be determined based on Missouri withholding tables if the
required to file a return, elects to have the Missouri income tax paid as
partner or shareholder submits a Form MO W-4, Missouri Withholding
part of the partnership’s or S corporation’s composite return;
Allowance Certificate. Missouri source distributive income consists of
• The nonresident partner or S corporation shareholder, not otherwise
those items on an individual’s K-1 schedule that are used to arrive at
required to file a return, had Missouri assignable federal adjusted
federal adjusted gross income as apportioned or allocated to Missouri.
gross income from the partnership or S corporation of less than twelve
The Missouri source distributive income of partnerships is the net total
hundred ($1,200) dollars;
of the amounts listed on Lines 1 through 11 of Form MO-NRP,
• The partnership or S corporation is liquidated or terminated, income
Nonresident Partnership Form. The Missouri source distributive income
was generated by a transaction related to termination or liquidation,
of S corporations is the net total of the amounts listed on Lines 1 through
and no cash or property was distributed in the current or prior
10 of Form MO-NRS, S Corporation Nonresident Form.
taxable year.
Line-by-line instructions for Form MO-1NR, Income
• The nonresident partner or S corporation shareholder has provided
Tax Payments for Nonresident Individual Partners or
the partnership or S corporation with a completed Form MO-3NR,
Partnership or S Corporation Withholding Exemption Agreement, and
S Corporation Shareholders
such agreement was filed with the Missouri Department of Revenue
Year Ending
(department) on or before the due date of the partnership or S
If not filing on a calendar year basis, enter the beginning and the ending
corporation return, determined without regard to a request for an
extension of time to file such return.
date of the tax year.
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
Partners or S Corporation Shareholders, must be filed by the due date or
Federal Identification Number
extended due date for filing the partnership or S corporation income tax
Enter your federal identification number.
MO 860-2854 (10-2010)

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