The Missouri Mo 1Nr form is a critical document for the Missouri Department of Revenue. It is used for reporting income tax payments specifically for nonresident individual partners or S corporation shareholders. Essential for partnerships and S corporations, this form ensures the proper withholding of Missouri income tax for nonresident individuals, thereby complying with state tax liabilities. Click the button below to learn more about how to accurately complete and submit your Missouri Mo 1Nr form.
In the world of business and taxation, understanding and compliance with state-specific requirements are crucial for partnerships, S corporations, and limited liability companies treated as partnerships, especially when it involves nonresident individual partners or S corporation shareholders. In Missouri, the MO-1NR form plays a pivotal role in streamlining the process of income tax payments for these nonresident individuals. Filed alongside the MO-2NR, the MO-1NR form, under the directive of the Missouri Department of Revenue for the year 2012, is meticulously designed to address and collect Missouri income tax withheld from nonresidents who share in the incomes of partnerships or S corporations. It delineates specific scenarios under which withholding is not required, thereby simplifying a traditionally complex process. Moreover, it sets forth the rules regarding the calculation of withholding amounts and outlines the procedural aspects, including the due dates and the implications of filing under an extension. Entities are required to withhold a portion of income derived from Missouri sources, thus ensuring compliance with state tax obligations. Failure to adhere to these stipulations not only complicates the tax filing process for nonresident individuals but could also lead to penalties for the withholding entities. Through detailed instructions provided for both the MO-1NR and MO-2NR forms, the Missouri Department of Revenue aims to facilitate a smoother compliance pathway for all involved parties, thereby underscoring the forms' significance in the realm of state taxation for nonresidents.
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/
When you have to submit the Missouri MO-1NR form, it's vital to follow the process carefully to ensure compliance with state tax requirements. This guide will assist you, step-by-step, in filling out the form accurately. The MO-1NR form helps to report Missouri withholding for nonresident individual partners or S corporation shareholders. The due diligence in filling out this form not only complies with Missouri's tax requirements but also helps to prevent any potential issues with tax withholdings for nonresidents. Below are the steps you'll need to follow:
After filling out the MO-1NR form and attaching all required Forms MO-2NR and your payment, mail everything to the Missouri Department of Revenue at the address provided on the form. By correctly completing and submitting the MO-1NR, you're ensuring that tax obligations are met appropriately for nonresident individuals associated with your entity. This careful compliance will help to maintain the financial and legal standing of those involved and avoid any potential issues with the state's Department of Revenue.
The Missouri Form MO-1NR, Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders, serves to report Missouri withholding for nonresident partners and shareholders of partnerships, S corporations, or limited liability companies treated as a partnership by the IRS. This form is necessary to withhold Missouri income tax for these nonresident individuals unless specific exemptions apply.
Partnerships, S corporations, and limited liability companies treated as partnerships must file the Form MO-1NR along with Form MO-2NR, Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders. These forms are required for withholding Missouri income tax on behalf of nonresident individuals who are partners or shareholders and do not meet the exemption criteria outlined in the form instructions.
Form MO-1NR must be filed by the due date or the extended due date of the partnership or S corporation income tax return. The deadline is automatically extended if there is an extension for filing the partnership or S corporation return. It's important to indicate on the form if filing under an extension. Additionally, Form MO-1NR, along with payment and a copy of each Form MO-2NR issued, must be submitted before or simultaneously with providing Copy A of Form MO-2NR to the nonresident partners or shareholders.
The withholding amount for the Form MO-1NR is generally calculated at a rate of 6 percent (.06) of the partner’s or shareholder’s share of Missouri source distributive income. This income is based on items from an individual’s K-1 schedule that contribute to the federal adjusted gross income as apportioned or allocated to Missouri. In certain cases, withholding may also be determined using Missouri withholding tables when a partner or shareholder submits a Form MO W-4, Missouri Withholding Allowance Certificate.
Completing the Missouri MO-1NR form, which is crucial for income tax payments for nonresident individual partners or S corporation shareholders, can sometimes be a bit tricky. Here are eight common mistakes to watch out for to ensure the process goes smoothly:
Failing to Specify the Type of Entity Correctly: Checking the correct box to indicate whether you're filing for a partnership, S corporation, or limited liability company treated as a partnership is more important than it might seem. This small detail can have significant implications for your filing and the tax implications.
Not Including the Correct Number of MO-2NR Forms: Remember to fill in the total number of Forms MO-2NR issued to nonresident partners or shareholders. Each form represents a nonresident individual, and forgetting to include a copy of each issued form can cause discrepancies.
Incorrectly Reporting Missouri Income Tax Withheld: The total amount of Missouri income tax withheld from the nonresident partners or shareholders has to match the sum indicated on all attached Forms MO-2NR. An error here could result in either underpayment or overpayment of taxes.
Overlooking the Filing Extension Box: If you’re filing under an extension, it’s crucial to check the appropriate box on the form. This lets the Department of Revenue know why your filing might be coming in later than the standard deadline.
Missing Information on Entity: Not providing the Missouri Tax Identification Number, Federal Identification Number, and accurate, complete address information for the entity can lead to processing delays or even your form being returned to you.
Entering the Wrong Dates for Fiscal Year: If not operating on a calendar year basis, entering the correct beginning and ending dates for your fiscal year is critical. This ensures that your tax responsibilities are assessed correctly for the actual period of operation.
Not Reporting Nonresident Partner or Shareholder Information Accurately: For each nonresident individual, accurate information reflecting their share of Missouri source distributive income and the correct amount of Missouri income tax withheld is essential. Inaccuracies may lead to questions from the Department of Revenue or issues for the individual partners or shareholders come tax time.
Forgetting to Attach Copies of MO-2NR Forms: Each nonresident partner or shareholder subject to withholding should have a corresponding Form MO-2NR attached to the MO-1NR form. Missing attachments can result in incomplete filing and may delay processing.
Ensuring careful attention to these details when completing the Missouri MO-1NR form can help avoid common pitfalls and make the process smoother for both the entity and its members. Being thorough and double-checking your information against these common mistakes will help ensure your compliance with Missouri tax obligations.
When handling the complexities of the Missouri Form MO-1NR, professionals often require additional forms and documents to ensure compliance and accuracy in reporting nonresident income tax withholdings and related matters. These ancillary documents are crucial for a broad spectrum of reasons, ranging from offering detailed income information to ensuring personal exemption claims are valid. Here's a guide to common documentation used along with the Missouri MO-1NR form:
Each of these documents serves a specific purpose in the broader context of Missouri's taxation requirements for nonresident individuals and the entities that pay them. Professionals should ensure that these forms are filled out correctly and filed timely to avoid penalties and ensure compliance with Missouri tax laws. Understanding each form's role can help streamline the tax preparation process, making it easier for partnerships and S corporations to meet their obligations.
The Missouri MO-1NR form is similar to the Form MO-2NR, Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders. The Form MO-1NR primarily serves to report Missouri income tax withheld from nonresident partners or shareholders and requires a total calculation from all MO-2NR forms issued. On the other hand, the MO-2NR is a detailed document issued to each nonresident subject to withholding, indicating their share of Missouri source income and the tax withheld. Essentially, whereas MO-1NR consolidates the withholding information for the Department of Revenue, MO-2NR provides the individual breakdown for each nonresident partner or shareholder. Both forms work in tandem, ensuring that nonresidents are accounted for regarding their Missouri-sourced income, which supports the state’s tax compliance process.
Another document that shares similarities with the Missouri MO-1NR form is the Form MO-1065, Partnership Return of Income, for partnerships or the Form MO-1120S, S Corporation Income Tax Return, for S corporations. While the MO-1NR form focuses on withholding tax for nonresident partners or shareholders, the MO-1065 and MO-1120S forms are used to report the income, deductions, and credits of the partnership or S corporation itself. Both sets of forms are essential for tax compliance within Missouri, with MO-1065 and MO-1120S providing a broader view of the entity’s financial activities and MO-1NR specifically addressing the tax obligations for nonresidents. Together, they ensure that both the business and its nonresident members meet their tax reporting requirements to the state.
When completing the Missouri MO-1NR form, which is crucial for reporting income tax payments for nonresident individual partners or S corporation shareholders, certain practices should be followed to ensure accuracy and compliance. Here's a list of dos and don'ts that will guide you through the process:
By adhering to these guidelines, filers can navigate the process of completing the Missouri MO-1NR form more smoothly and ensure compliance with state tax withholding requirements for nonresident individuals. Careful attention to detail and thoroughness are key in avoiding common pitfalls and errors that could lead to unnecessary complications or penalties.
Discussing the Missouri Mo 1Nr form, it's crucial to address several misconceptions that often arise. This form is integral to understanding income tax payments for nonresident individual partners or S corporation shareholders. By clarifying these misconceptions, we aim to simplify the process and requirements surrounding this important document.
It's a common belief that only S corporations are required to file the MO-1NR form. However, partnerships and limited liability companies (LLCs) treated as partnerships by the IRS must also file this form if they have nonresident partners or shareholders. This ensures the correct withholding of Missouri income tax for nonresident individuals.
Another misconception is that nonresident partners or S corporation shareholders must always file their Missouri income taxes individually. In fact, there are exceptions. For instance, if a nonresident's assignable Missouri income from the entity is less than $1,200, they might not be required to file. Additionally, they can opt to have their Missouri income tax paid through the entity's composite return, avoiding individual filing.
There is a belief among some that withholding Missouri income tax for nonresident partners or shareholders is optional. This is not the case. A partnership or S corporation is generally required to withhold Missouri income tax for its nonresident members unless specific exceptions apply, such as the member having provided a properly completed Form MO-3NR (Partnership or S Corporation Withholding Exemption Agreement).
Some think that all income types are subject to withholding. However, only Missouri source distributive income, which affects the federal adjusted gross income allocated or apportioned to Missouri, is considered for withholding. This typically includes income outlined on an individual's Schedule K-1 that pertains to operations within Missouri.
Often, there's confusion about how filing extensions impact withholding. An extension to file the partnership or S corporation return also extends the deadline for submitting the MO-1NR form. However, the responsibility to withhold taxes and the due amounts remains, aligning with the extended submission period.
Some believe the withholding tax rate is subject to change or varies by individual. The prescribed rate is a flat 6 percent (.06) of the nonresident partner's or shareholder's share of Missouri source distributable income. An alternative calculation method may be used if the nonresident submits a Form MO W-4, but the initial rate is standard.
Addressing these misconceptions can significantly demystify the process of filing the Missouri Mo 1NR form, ensuring compliance and simplifying tax responsibilities for entities and their nonresident partners or shareholders.
Filling out the Missouri Mo 1NR form correctly is crucial for partnerships and S corporations with nonresident individual partners or shareholders. Below are eight key takeaways to ensure compliance and accuracy:
Understanding these key points helps ensure that entities and their nonresident partners or shareholders comply with Missouri's tax laws, avoiding penalties and facilitating a smoother processing of their tax obligations.
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