Fillable Printable Form Mo-1Nr - Income Tax Payments For Nonresident Individual Partners Or S Corportation Shareholders

Form Mo-1Nr - Income Tax Payments For Nonresident Individual Partners Or S Corportation Shareholders

Attach a copy of each Form MO‑2NR issued. Make your check payable to: Missouri Department of Revenue. Mail to: Missouri Department of Revenue, P.O. Box 555,

Jeff erso n Ci ty, MO 6510 5‑05 55. 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.

MISSOURI DEPARTMENT OF REVENUE

INCOME TAX PAYMENTS FOR

NONRESIDENT INDIVIDUAL PARTNERS

OR S CORPORATION SHAREHOLDERS

2012

FORM

MO-1NR

DLN

MO‑1NR (11‑2012)

MO 860‑2854 (12‑2012)

FOR CALENDAR YEAR 2012 OR FISCAL YEAR BEGINNING ,2012 AND ENDING , 2013

NAME OF PARTNERSHIP OR S CORPORATION N 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 Forms MO-2NR attached ................................................. 1

2. Total Missouri income tax withheld (total of all Forms MO‑2NR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 00

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 (MM/DD/YYYY)

(_ _ _) _ _ _ ‑ _ _ _ _ _ _ / _ _ / _ _ _ _

__ __ __ __ __

Instructions for Form MO-1NR and Form MO-2NR

Who Must File

Form MO‑1NR, Income Tax Payments for Nonresident Individual

Partners or S Corporation Shareholders and Form MO‑2NR,

Statement of Income Tax Payments for Nonresident Individual

Partners or S Corporation Shareholders are filed to report Missouri

withholding for nonresident partners and shareholders.

Partnerships and S corporations are required to withhold Missouri

income tax for nonresident individual partners or shareholders who do

not meet one of the exceptions below. Limited liability companies that

are treated as a partnership by the IRS are also considered a partner‑

ship for Missouri tax purposes.

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

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 nonresident partner or S corporation shareholder, not other wise

required to file a return, had Missouri assignable federal adjusted

gross income from the partnership or S corporation of less than

twelve hundred ($1,200) dollars;

• The partnership or S corporation is liquidated or terminated,

in come was generated by a transaction related to termination or

liquidation, and no cash or property was distributed in the current or

prior taxable year.

• The nonresident partner or S corporation shareholder has provided

the partnership or S corporation with a completed Form MO-3NR,

Partnership or S Corporation Withholding Exemption Agreement,

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.

Due Date

Form MO‑1NR, Income Tax Payments for Nonresident Individual

Partners or S Corporation Shareholders, must be filed by the due

date or extended due date for filing the partnership or S corporation

income tax return. An extension of time for filing the partnership or S

corporation return automatically extends the time to file the Form

MO‑1NR. If you are filing under an extension, please indicate on the

front of the form.

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 or S corporation provides Copy A of the Form

MO‑2NR to the nonresident partner or S corporation

shareholder. Failure to do so may result in the Department disallowing the

withholding claimed by the nonresident partner or S corporation shareholder.

Determining How Much to Withhold

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 withheld may be determined based on Missouri

withholding tables if the partner or shareholder submits a Form

MO W-4

, Mis souri Withholding Allowance Certificate. Missouri

source distributive income consists of those items on an

individual’s K‑1 schedule that are used to arrive at federal adjusted

gross income as apportioned or allocated to Missouri. The

Missouri source distributive income of partnerships is the net total

of the amounts listed on Lines 1 through 11 of Form MO-NRP,

Nonresident Partnership Form. The Missouri source distributive

income of S corporations is the net total of the amounts listed on Lines

1 through 10 of Form MO-NRS, S Corporation Nonresident Form.

Line-by-line instructions for Form MO-1NR, Income Tax

Payments for Nonresident Individual Partners or S Corporation

Shareholders

Year Ending

If not filing on a calendar year basis, enter the beginning and the

ending date of the tax year.

Missouri Tax Identification Number

If you have a Missouri tax identification number enter it here.

Federal Identification Number

Enter your federal identification number.

MO‑1NR (11‑2012)

Type of Entity Filing This Return

Check the box indicating whether you are a partnership, S

corporation, or limited liability company treated as a partnership.

Filing Under Extension

Check this box if you are filing under an extension. You may file this

return under an extension only if you are filing your Form MO-1065,

Partnership Return of Income, or Form MO-1120S, S Corporation

Income Tax Return, under an extension.

Line 1

Number of Forms MO-2NR, Statement of Income Tax Payments

for Nonresident Individual Partners or S Corporation Shareholders

Enclosed — Fill in the total number of Forms MO‑2NR issued to

nonresident partners or shareholders. You are required to include a

copy of each Form MO‑2NR issued.

Line 2

Missouri Income Tax Withheld — Enter the total amount of Mis souri

income tax you withheld from the nonresident partners or share holders.

This is the amount to be remitted.

Make your check payable to: Missouri Department of Revenue

Mail to: Missouri Department of Revenue

P.O. Box 555

Jefferson City, MO 65105‑0555

Line-by-line instructions for Form MO-2NR, Statement of Income

Tax Payments for Nonresident Individual Partners or S Corporation

Shareholders.

Only individual nonresident partners or S corporation shareholders

are subject to withholding. Do not withhold for any partners or S

corporation shareholders who are partnerships, corporations, trusts,

or estates. Grantor trusts that file or can file in accordance with IRC

Reg. Section 1.671.4(b) are considered individuals. Do not withhold

for any partners or shareholders who include their Missouri income on

a composite return.

Line 4

Type of Entity — Check the appropriate box to indicate whether

you are filing for a partnership, an S corporation, or limited liability

company treated as a partnership.

Line 7

Income Subject to Withholding — Enter the partner’s or shareholder’s

share of Missouri source distributive income.

Line 8

Missouri Income Tax Withheld — Enter the amount withheld for the

non‑resident partner or shareholder. The amount withheld is 6 percent

(.06) of the amount on Line 7 or as determined by the Missouri

withholding tax tables.

Form MO‑2NR is to be given to each partner or shareholder who is

subject 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 shareholder who includes their Missouri income on a

composite return.

Attach copies of each Form MO‑2NR to the Form MO-1NR, Income

Tax Payments for Nonresident Individual Partners or S Corporation

Shareholders.

Each nonresident partner or shareholder not included on a composite

return should claim the payment made on Line 34 of his or her Form

MO‑1040, Missouri Individual Income Tax Return.

NOTE: If you have technical questions regarding the withholding or

re porting requirements, contact the Taxation Division at

(573) 751‑1467.

If you have questions regarding completion of the forms,

contact the Department at (573) 751‑5862.

Speech and hearing impaired may reach a voice user through

the Dual Party Relay Service at (800) 735‑2966 or fax

(573) 526‑1881.

For additional information, visit http://dor.mo.gov/