Fillable Form Mo-Nrp - Nonresident Partnership

Instructions

Form MO-NRP of the partnership return is provided to aid the partnership in computing the information required to be reported to each nonresident partner, and is

required to be completed only when the partnership has (1) a nonresident partner, and (2) income from Missouri sources.

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

Missouri Individual Income Tax Return

(Form

MO-1040),

Form

MO-NRI.

Nonresident Share of Missouri Source Items

The instructions for Parts 1 and 2 are based upon the nonresidents ratably sharing Missouri source income, deductions, and modifications. Attach a detailed

explanation (including extracts from the partnership agreement) if a nonresident partner is allocated a disproportionate share. The explanation must include

the nontax purposes and effects of the allocation methods.

Part 1

1. Nonresident Partner’s Name. Copy the name from Federal Form 1065, Schedule K-1 for each nonresident. Omit Form MO-NRP if all partners are

residents of Missouri. Use additional Forms MO-NRP if more than one nonresident partner.

2. Column (a) — Copy amounts from Federal Form 1065, Schedule K. Form MO-NRP, Part 1, Column (a), Lines 1 through 13d are derived from the

corresponding lines of Federal Form 1065, Federal Schedule(s) K and K-1.

3. Columns (b) and (c) — Each amount in Column (a) must be analyzed to determine whether it is derived from Missouri sources. See instructions on

Missouri source income. Enter both the Missouri amount in Column (b) and the Missouri percentage in Column (c). Column (c) is determined by

dividing Column (b) by Column (a).

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

5. Column (e) — Enter in Column (e) the portion of the amount in Column (d) that is derived from Missouri sources. Generally, this is determined by

multiplying each partner’s Column (d) amount by the percent in Column (c). Attach a detailed explanation if any other method is used.

6. Example: Assume $20,000 income from a business deriving $16,000 (80%) from Missouri and a single 60% nonresident partner. Columns will

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

Part 2

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 1 and 2.

2. Column (b) — Indicate the portion of each amount in Column (a) that is related to items in Part 1, Column (b), Missouri Source Amounts. Total the

column.

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

4. Column (d) — Copy amount of each nonresident partner’s part nership adjustment from Form MO-1065, Part 2, Column 5.

5. Column (e) — Enter in Column (e) the portion of the amount in Column (d) that is derived from Missouri sources. Generally, this is determined by

multiplying each partner’s Column (d) amount by the percent in Column (c). Attach a detailed explanation if any other method is used.

Part 3

Items of partnership income, gain, loss, and deduction that enter into a nonresident’s federal adjusted gross income must be analyzed to determine, if part or

all is from Missouri sources. These include amounts attributable to the ownership or disposition of any Missouri property and business income that is attrib-

utable to Missouri sources. Whether nonbusiness income is attributable to Missouri sources is often determined by whether the property sold or producing

income is located in Missouri.

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 between Missouri and other states. Part 3, Allocation of Income and Deductions, is provided for use if accompanying records clearly reflect income

from Missouri sources. Part 3, Line 13, indicates the Missouri source amount that is equal to the total of Part 1, Lines 1 and 5, Column (b). The Missouri

percentage is then computed and entered in Part 1, Column (c).

When Part 3 is not applicable, all business income should be apportioned by using the Multistate Tax Compact three factor apportionment method. The

three factors are: (1) Property, (2) Payroll and (3) Sales. Complete

Form

MO-MSS, Part 1, Lines 1 through 4 and attach to Form MO-1065. The per cent age

is the average of three factors, only if all three factors are applicable. The apportionment factor per centage from Form MO-MSS, Part 1, 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 (c) by the amounts in Column (a). The

percentage is also entered on other lines in Column (c) if the items are integral parts of the business.

The Federal Privacy Act requires the Missouri Department of Revenue

Multistate Tax Commission (Chapters

and 143, RSMo). In addition, statutorily

(department) to inform taxpayers of the department’s legal authority for requesting

provided non-tax uses are: (1) to provide information to the Department of

identifying information, including social security numbers, and to explain why the

Higher Education with respect to applicants for financial assistance under

information is needed and how the information will be used.

Chapter 173, RSMo

and (2) to offset refunds against amounts due to a state

agency by a person or entity (Chapter 143, RSMo). Information furnished to

Chapter 143

of the Missouri Revised Statutes authorizes the department to

other agencies or persons shall be used solely for the purpose of administering

request information necessary to carry out the tax laws of the state of Missouri.

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

Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require

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

taxpayers to provide social security numbers.

and to require furnishing of social security numbers, see Chapters 135, 143, and

144,

RSMo.)

The department uses your social security number to identify you and pro-

cess your tax returns and other documents, to determine and collect the

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

correct amount of tax, to ensure you are complying with the tax laws, and to

Failure to provide your social security number or providing a false social security

exchange tax information with the Internal Revenue Service, other states, and the

number may result in criminal action against you.

Form MO-NRP (Revised 12-2014)

Taxation Division

Phone: (573) 751-3505

P.O. Box 3000

Fax: (573) 526-7939

Visit

Jefferson City, MO 65105-3000

E-mail:

income@dor.mo.gov

for additional information.

Form Mo-Nrp - Nonresident Partnership - 2014 Page 2

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