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                                                                                        Department Use Only
                  Form         2023 Income Tax Payments for Nonresident                 (MM/DD/YY)
                  MO-1NR       Individual Partners or S Corporation Shareholders

                  For calendar year 2023 OR                                      and ending
                  fiscal year beginning (MM/DD/YY)                               (MM/DD/YY)

                  Missouri Tax I.D.                                          Federal Employer
                  Number                                                     I.D. Number

Name of Partnership or S Corporation

Address (Include Apartment Number or Route Number)

City                                                                                    State     ZIP Code
                                                                                                                             _

Type of entity filing this return:                 Partnership S Corporation            Limited Liability Company (Treated as a Partnership)

Select if filing under extension (see instructions)

Number of Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation 
Shareholders forms (Form(s) MO-2NR) attached ............................................                                  1

Total Missouri income tax withheld (total of all Form(s) MO-2NR)................................                           2   . 00

                                                                             Department Use Only                              .

                  Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. 
                  I have direct control, supervision, or responsibility for filing this report and payment of the tax due. 

                  Signature                                                             Title

                  Printed Name                                                                             Date (MM/DD/YY)
         Signature

                  E-mail Address                                                                           Telephone Number

ATTACH a copy of each Form MO-2NR issued. Make your check payable to the Missouri Department of Revenue. 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.
                                                                                                                             Form MO-1NR (Revised 12-2023)
Mail to:   Taxation Division                                   E-mail:   income@dor.mo.gov
                    P.O. Box 555                               Visit dor.mo.gov/ for additional information.
                    Jefferson City, MO 65105-0555
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                  TTY:   (800) 735-2966 
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                                                       Instructions for Form MO-1NR
                          Who Must File                                                                    Due Date
The Income Tax Payments for Nonresident  Individual  Partners or S              Form  MO-1NR  and  Form  MO-2NR  must  be  filed  and  the  tax  paid  by 
Corporation Shareholders (Form MO-1NR) and the Statement of Income              the original due date or extended due date for filing the partnership or  
Tax Payments for Nonresident  Individual  Partners or S  Corporation            S corporation income tax return. An extension of time to file the partnership or  
Shareholders (Form MO-2NR) are filed to report Missouri withholding for         S  corporation  return  automatically  extends  the  time  to  file  and  pay  the 
nonresident partners and shareholders.                                          Form MO-1NR. If you are filing under an extension, please select the box 
                                                                                on the front of the form.
Partnerships and S corporations are required to withhold Missouri income 
tax for nonresident individual partners or shareholders who do not meet         NOTE: Form MO-1NR, payment and a copy of the Form MO-2NR must be 
                                                                                filed with the Department either before or at the same time the partnership 
one of the exceptions below. Limited liability companies that are treated       or S corporation provides a copy of the Form MO-2NR to the nonresident 
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  
A partnership  or S corporation  is not required  to deduct and withhold        partner or S corporation shareholder.
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         Determining How Much to Withhold
   part of the partnership’s or S corporation’s composite return;               The amount of tax to be withheld for tax year 2023 is 4.95 percent (0.0495) 
 • The nonresident partner or S corporation shareholder, not other wise         of the partner’s or shareholder’s share of Missouri source distributive  
   required  to  file  a  return,  had  Missouri  assignable  federal  adjusted income, or the tax withheld may be determined based on Missouri  
                                                                                withholding tables if the partner or shareholder submits a Missouri Withholding  
   gross income from the partnership or S corporation of less than twelve       Allowance  Certification  (Form MO W-4). Missouri source distributive  
   hundred ($1,200) dollars;                                                    income consists of those items on an individual’s K-1 schedule that are 
 • The partnership or S corporation is liquidated or terminated, in come        used to arrive at federal adjusted gross income as apportioned or allocated 
   was generated by  a  transaction related to  termination or  liquidation,    to Missouri. The Missouri source distributive income of partnerships is the 
   and no cash or property was distributed in the current or prior taxable      net total of the amounts listed on Lines 1 through 11 of the Nonresident 
   year.                                                                        Partnership Form (Form MO-NRP). The Missouri  source  distributive  
                                                                                income of S corporations is the net total of the amounts listed on Lines 1 
 • The nonresident partner or S corporation shareholder has provided the        through 10 of the S Corporation Nonresident Form (Form MO-NRS).
   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.

         Line-By-Line Instructions for Form MO-1NR
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 Employer Identification Number:
Enter your federal identification number.
Type of Entity Filing This Return:
Select the box indicating whether you are a partnership, S corporation, or 
limited liability company treated as a partnership.
Filing Under Extension:
Select this box if you are filing under an extension. You may file this return 
under an extension only if you are filing your Partnership Return of Income 
(Form MO-1065), or S Corporation Income Tax Return (Form MO-1120S) 
under extension.
Line 1:
Number of Form(s) MO-2NR, enclosed - Fill in the total number of Form(s) 
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 the Missouri 
Department of Revenue and mail with Form MO-1NR and MO-2NR(s) to:
         Taxation Division
         P.O. Box 555 
         Jefferson City, MO 65105-0555.
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