Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2014 Page 2
Download a blank fillable Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Instructions for
Form MO-1NR
and
Form MO-2NR
Who Must File
Due Date
The Income Tax Payments for Nonresident Individual Partners or S
Form MO-1NR must be filed by the due date or extended due date for filing
Corporation Shareholders (Form MO-1NR) and the Statement of Income
the partnership or S corporation income tax return. An extension of time
for filing the partnership or S corporation return automatically extends the
Tax Payments for Nonresident Individual Partners or S
Corporation
Shareholders (Form MO-2NR) are filed to report Missouri withholding for
time to file the Form MO-1NR. If you are filing under an extension, please
nonresident partners and shareholders.
indicate on the front of the form.
Partnerships and S corporations are required to withhold Missouri income
Note: Form MO-1NR, payment and Copy C of the Form MO-2NR must be
filed with the Department either before or at the same time the partnership
tax for nonresident individual partners or shareholders who do not meet
or S corporation provides Copy A of the Form MO-2NR to the nonresident
one of the exceptions below. Limited liability companies that are treated
as a partnership by the IRS are also considered a partnership for Missouri
partner or S corporation shareholder. Failure to do so may result in the
tax purposes.
Department disallowing the withholding claimed by the nonresident partner
or S corporation shareholder.
A partnership or S corporation is not required to deduct and withhold
Missouri income tax for a nonresident partner or shareholder if:
• The nonresident partner or S corporation shareholder, not other wise
Determining How Much to Withhold
required to file a return, elects to have the Missouri income tax paid as
part of the partnership’s or S corporation’s composite return;
The amount of tax to be withheld is 6 percent (.06) of the partner’s or
shareholder’s share of Missouri source distributive income, or the tax
• The nonresident partner or S corporation shareholder, not other wise
withheld may be determined based on Missouri withholding tables if
required to file a return, had Missouri assignable federal adjusted
the partner or shareholder submits a Missouri Withholding Allowance
gross income from the partnership or S corporation of less than twelve
Certification
(Form MO
W-4). Missouri source distributive income consists
hundred ($1,200) dollars;
of those items on an individual’s K-1 schedule that are used to arrive at
• The partnership or S corporation is liquidated or terminated, in come
federal adjusted gross income as apportioned or allocated to Missouri.
was generated by a transaction related to termination or liquidation,
The Missouri source distributive income of partnerships is the net total of
and no cash or property was distributed in the current or prior taxable
the amounts listed on Lines 1 through 11 of the Nonresident Partnership
year.
Form
(Form
MO-NRP). The Missouri source distributive income of S
corporations is the net total of the amounts listed on Lines 1 through 10 of
• The nonresident partner or S corporation shareholder has provided the
MO-NRS).
the S Corporation Nonresident Form
(Form
partnership or S corporation with a completed Partnership or S
Corporation Withholding Exemption Agreement
(Form
MO-3NR), and
such agreement was filed with the Missouri Department of Revenue
(Department) on or before the due date of the partnership or S
corporation return, determined without regard to a request for an
extension of time to file such return.
Line-By-Line Instructions for Form MO-1NR
Line-By-Line Instructions for Form MO-2NR
Year Ending:
Only individual nonresident partners or S corporation shareholders
are subject to withholding. Do not withhold for any partners or S
If not filing on a calendar year basis, enter the beginning and the ending
corporation shareholders who are partnerships, corporations, trusts,
date of the tax year.
or estates. Grantor trusts that file or can file in accordance with IRC
Missouri Tax Identification Number:
Reg. Section 1.671.4(b) are considered individuals. Do not withhold for
If you have a Missouri tax identification number enter it here.
any partners or shareholders who include their Missouri income on a
composite return.
Federal Employer Identification Number:
Enter your federal identification number.
Line 4:
Type of Entity — Check the appropriate box to indicate whether you
Type of Entity Filing This Return:
are filing for a partnership, an S corporation, or limited liability company
Check the box indicating whether you are a partnership, S corporation,
treated as a partnership.
or limited liability company treated as a partnership.
Line 7:
Filing Under Extension:
Income Subject to Withholding — Enter the partner’s or shareholder’s
Check this box if you are filing under an extension. You may file this
share of Missouri source distributive income.
return under an extension only if you are filing your Partnership Return
Line 8:
of Income
(Form
MO-1065), or S Corporation Income Tax Return
(Form
Missouri Income Tax Withheld — Enter the amount withheld for the
MO-1120S).
non-resident partner or shareholder. The amount withheld is 6 percent (.06)
Line 1:
of the amount on Line 7 or as determined by the Missouri withholding tax
Number of Forms MO-2NR, enclosed — Fill in the total number of Forms
tables.
MO-2NR issued to nonresident partners or shareholders. You are required
Form MO-2NR is to be given to each partner or shareholder who is subject
to include a copy of each Form MO-2NR issued.
to withholding. Issue Form MO-2NR even if no tax is withheld because
of an exemption certificate. Do not issue a Form MO-2NR to a partner or
Line 2:
shareholder who includes their Missouri income on a composite return.
Missouri Income Tax Withheld — Enter the total amount of Mis souri
income tax you withheld from the nonresident partners or share holders.
Attach copies of each Form MO-2NR to the Form MO-1NR.
This is the amount to be remitted. Make your check payable to the
Each nonresident partner or shareholder not included on a composite
Missouri Department of Revenue and mail your MO-1NR to:
return should claim the payment made on Line 34 of his or her Missouri
Taxation Division
MO-1040).
Individual Income Tax Return
(Form
P.O. Box 555
Jefferson City, MO 65105-0555.
Form MO-1NR (Revised 12-2014)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2011
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2008
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2010
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2012
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2009
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2016
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2015
Financial
Form Mo-1nr - Income Tax Payments For Nonresident Individual Partners Or S Corporation Shareholders - 2011
Financial
Related Categories
Parent category: Financial