The Missouri MO-1NR form serves as an income tax payment document for nonresident individual partners or S corporation shareholders, as mandated by the Missouri Department of Revenue. This document is crucial for partnerships, S corporations, and limited liability companies treated as partnerships, which are required to withhold Missouri income tax for nonresident individuals under specific stipulations. Its effective implementation ensures compliance with state tax obligations and aids in the accurate reporting of withheld incomes. To make filing this form easier, click the button below.
The intricacies of tax compliance for nonresident individuals who engage in business through partnerships or S corporations in Missouri are addressed through specific forms mandated by the Missouri Department of Revenue. Primarily, the 2012 FORM MO-1NR, designed for Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders, is a critical document that underscores Missouri's tax structure's regard for nonresident income. This form, alongside the MO-2NR, caters to reporting and withholding income tax on behalf of nonresident members, ensuring that the Missouri Department of Revenue captures the tax liabilities accrued from incomes generated within the state's jurisdiction. These obligations are not just limited to traditional partnerships and S corporations but extend to Limited Liability Companies treated as partnerships for tax purposes. The MO-1NR form outlines various conditions under which withholding is required, as well as exceptions, such as when nonresident individuals elect to have their taxes paid through a composite return or when their Missouri income is beneath the specified threshold. Additionally, this framework details the procedural aspects, from the required attachments, such as copies of the MO-2NR forms issued to nonresident individuals, to the specific check or electronic payment methods directed to the Missouri Department of Revenue. This system underscores the dual objectives of facilitating state revenue collection and ensuring nonresident taxpayers comply with Missouri’s income tax laws, reflecting a nuanced understanding of how state-level taxation intersects with the broader fabric of national and international business operations.
MISSOURI DEPARTMENT OF REVENUE
INCOME TAX PAYMENTS FOR NONRESIDENT INDIVIDUAL PARTNERS OR S CORPORATION SHAREHOLDERS
2012
FORM
MO-1NR
DLN
FOR CALENDAR YEAR 2012 OR FISCAL YEAR BEGINNING
,2012 AND ENDING
, 2013
NAME OF PARTNERSHIP OR 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 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)
(_ _ _) _ _ _ ‑ _ _ _ _ _ _ / _ _ / _ _ _ _
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, 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 (12‑2012)
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 otherwise 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 otherwise 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, income 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, Missouri 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 Missouri income tax you withheld from the nonresident partners or shareholders. 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 reporting 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/
Completing the Missouri MO-1NR form is a straightforward process when you have all the necessary information at hand. This form is essential for partnerships, S corporations, or limited liability companies treated as partnerships that are required to withhold Missouri income tax for nonresident individual partners or shareholders. Here are the steps you need to follow to ensure the form is filled out correctly and submitted on time.
Following these steps ensures that your MO-1NR form is correctly filled out and submitted. Timely and accurate completion of this form helps fulfill your withholding obligations for nonresident individual partners or shareholders, thereby avoiding potential penalties and interest. It's important to stay organized and keep records of all documentation submitted for your records.
Form MO-1NR must be filed by partnerships and S corporations that have nonresident individual partners or shareholders. This also includes limited liability companies treated as partnerships by the IRS for Missouri tax purposes. These entities are required to withhold Missouri income tax for nonresident individual partners or shareholders unless certain exceptions are met.
A partnership or S corporation is not required to withhold Missouri income tax for a nonresident partner or shareholder if:
Form MO-1NR must be filed by the due date or extended due date for the partnership or S corporation income tax return. An extension for filing the entity's income tax return also extends the deadline for filing Form MO-1NR. If filing under an extension, this should be indicated on the form.
The tax to be withheld is calculated as 6% (.06) of the nonresident partner's or shareholder's share of Missouri source distributive income. Alternatively, the tax can be calculated based on Missouri withholding tables if a Form MO W-4 is submitted by the partner or shareholder. The income is determined from items listed on an individual's K-1 schedule that contribute to the federal adjusted gross income apportioned or allocated to Missouri. The specific line items from Forms MO-NRP and MO-NRS help determine this income for partnerships and S corporations, respectively.
The completed Form MO-1NR, alongside the total amount of Missouri income tax withheld (indicated on the form), should be mailed to the Missouri Department of Revenue. Payments need to be made payable to the Missouri Department of Revenue. It's important to include a copy of each Form MO-2NR issued when submitting.
If you have technical questions about the withholding or reporting requirements, you can contact the Taxation Division at (573) 751-1467. For questions regarding completion of the forms, the Department helpline at (573) 751-5862 is available. For speech and hearing impaired assistance, a Dual Party Relay Service is accessible at (800) 735-2966 or via fax (573) 526-1881. Additionally, more information is available on the Missouri Department of Revenue website.
Completing forms for tax purposes requires a careful attention to detail. The Missouri Mo 1Nr form, aimed at reporting income tax payments for nonresident individual partners or S Corporation shareholders, is no exception. Errors in filling out this form can lead to delays in processing and potential fines. To assist in proper completion, here are nine common mistakes to avoid:
Not confirming the entity type: Whether you're filing for a partnership, an S Corporation, or a limited liability company treated as a partnership, it's crucial to check the correct box. This fundamental information guides the Department of Revenue in processing your form correctly.
Omitting the Missouri Tax ID Number or Federal ID Number: Both of these identifiers are essential for the state to associate the form with the right entity. Neglecting to include either number can result in processing delays.
Incorrect fiscal year dates: For entities not operating on a calendar year basis, inaccurately reporting the fiscal year's beginning and end dates can lead to confusion regarding the tax period in question.
Skipping the extension indication: If you're filing under an extension, it's necessary to check the box indicating this status. Failure to do so could lead to misconceptions about your filing timeliness.
Not including the correct number of MO-2NR Forms: The MO-1NR form requires you to disclose how many MO-2NR forms are attached. This number should align with the actual forms included to avoid discrepancies in reported information.
Miscalculating the Missouri Income Tax Withheld: Accurately calculating the total Missouri income tax withheld is vital. This figure ensures the Department of Revenue can verify the amount of tax paid on behalf of nonresident partners or shareholders.
Incorrect signature and date: The MO-1NR form must be signed by someone with direct control, supervision, or responsibility for filing the report. An unsigned form or one lacking the proper date is considered incomplete.
Failure to attach MO-2NR Forms: Every MO-2NR form issued needs to be attached to the MO-1NR submission. Overlooking this requirement can result in unverified withholding claims.
Misunderstanding withholding requirements: It's important to know under what conditions withholding is not required, such as for nonresident partners with Missouri income below a certain threshold or those providing a completed Form MO-3NR. Misapplying these rules can lead to unnecessary withholding.
To avoid these and other mistakes, filers should carefully review instructions provided by the Missouri Department of Revenue and consider seeking clarification when uncertainties arise. Proper completion of the MO-1NR form ensures timely processing and contributes to the efficient management of tax liabilities for nonresident individuals associated with partnerships or S Corporations in Missouri.
When dealing with income tax payments for nonresident individual partners or S corporation shareholders in Missouri, it is crucial to understand the associated forms and documents that might be needed alongside the Missouri MO-1NR form. The process involves a variety of documentation to accurately report and comply with Missouri tax laws.
Understanding each of these documents and correctly completing them is essential for compliance with Missouri's state taxation requirements for nonresident individuals associated with partnerships or S corporations. These forms ensure that all necessary information is communicated to the state's Department of Revenue, aiding in the accurate calculation and payment of taxes due.
The Missouri MO-1NR form, intended for income tax payments for nonresident individual partners or S corporation shareholders, shows similarities to several other tax documents used for reporting and withholding purposes. These documents, although distinct in their application, share common features in structure, purpose, and the kind of information they solicit from the filer. Understanding these similarities can provide a clearer comprehension of the tax reporting ecosystem and how different entities are expected to fulfill their tax obligations.
The Form MO-2NR, Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders, closely mirrors the MO-1NR in several aspects. Primarily, both forms target nonresident entities—partners in the first case and individual partners or S corporation shareholders in the second. They both serve the purpose of reporting Missouri source income and ensuring the appropriate income tax is withheld and paid to the Missouri Department of Revenue. The MO-2NR complements the MO-1NR by providing detailed statements for each nonresident partner or shareholder, specifying their share of income and the tax withheld. This connection ensures that nonresident individuals can verify their income and taxes paid on their behalf when filing their personal income tax returns, promoting transparency and accuracy in tax reporting.
The Form MO-NRP, Nonresident Partnership Form, although designed specifically for partnerships, shares its objective with the MO-1NR of reporting income earned and taxes withheld for nonresident entities. Both forms are integral in capturing the financial activities of nonresident individuals involved in business operations within Missouri. The MO-NRP goes into detail about the Missouri source distributive income of partnerships, delineating items that contribute to the federal adjusted gross income as apportioned or allocated to Missouri. This form's data plays a crucial role in computing the withholding amounts entered on the MO-1NR, thereby establishing a foundational link between the documents in managing and reporting nonresident income tax obligations.
The Form MO-NRS, S Corporation Nonresident Form, functions similarly to the MO-NRP but caters to nonresident S corporation shareholders. It works in tandem with the MO-1NR by detailing the distributive share of income relevant to S corporations that must be reported and for which taxes must be withheld. Just like the partnership version, the S corporation's Missouri source income is broken down to facilitate the accurate reporting and withholding of taxes. Through the MO-NRS, the total distributive income of the nonresident shareholder is calculated, providing essential information that feeds into the process of completing the MO-1NR. This interconnectedness ensures that nonresident shareholders are correctly taxed on their Missouri income, fostering compliance with state tax laws.
When it comes to filling out the Missouri MO-1NR form for Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders, accurate and thorough completion is crucial for compliance with state tax obligations. To guide you through this process, here are key dos and don'ts to keep in mind:
By adhering to these dos and don'ts, entities can ensure they meet their Missouri withholding obligations for nonresident individual partners or S corporation shareholders, avoiding common pitfalls and assisting in the smooth processing of their tax forms.
One common misconception is that the MO-1NR form is only for S Corporations. However, this form is also applicable to partnerships and limited liability companies treated as partnerships for IRS purposes. The form clearly provides options to indicate the type of entity filing the return.
Many believe that the MO-1NR form must be filed independently of any other tax documentation. In reality, Form MO-1NR, along with the payment and Copy C of the Form MO-2NR, must be filed concurrently with or prior to the partnership or S corporation supplying Copy A of the Form MO-2NR to the nonresident partner or shareholder to ensure compliance.
Another misconception is that nonresident individuals always have to file a return in Missouri if they are partners or shareholders. Nonresident individuals may not be required to file if their income from the partnership or S corporation is less than $1,200, or they opt to include their Missouri income tax as part of the entity's composite return, among other exceptions.
It is often mistakenly believed that the withholding tax rate is negotiable or variable. The prescribed rate is 6 percent (.06) of the Missouri source distributive income, demonstrating a fixed approach unless specific adjustments are warranted under certain circumstances, like if a partner submits a Missouri Withholding Allowance Certificate.
Some assume that all entities should withhold taxes for their nonresident members. MO-1NR instructions specify not to withhold taxes for partners or shareholders who are themselves partnerships, corporations, trusts, or estates, with certain exceptions for grantor trusts.
There's a misunderstanding that the deadline for filing MO-1NR is fixed. The due date corresponds with the due or extended due date of the entity’s income tax return, highlighting a deadline that may vary depending on when the partnership or S corporation files its respective return.
A misconception exists that MO-1NR involves a complex determination of taxable income. The instructions provide clear guidelines on calculating Missouri source distributive income, simplifying the process by referring to specific lines on Forms MO-NRP or MO-NRS for partnerships and S corporations, respectively.
People often think there are no provisions for extensions. Entities can file under an extension if they are also filing their income tax returns (Form MO-1065 or MO-1120S) under an extension, providing flexibility in submission timelines.
There is a false belief that electronic payments are not allowed. While the form mentions making checks payable to the Missouri Department of Revenue, it also states that checks can authorize electronic processing, implying that electronic transactions are permissible and practical.
Filling out and using the Missouri MO-1NR form is a critical task for partnerships, S corporations, and limited liability companies treated as partnerships when dealing with income tax payments for nonresident individual partners or S corporation shareholders. Here are five key takeaways to ensure the process is completed correctly:
It is essential for entities to be diligent in adhering to Missouri's tax withholding and reporting requirements for nonresident partners and shareholders. Employing careful attention to deadlines, withholding calculations, and the submission of all required forms can help avoid complications and ensure compliance with Missouri tax laws.
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