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                                        Form                                                                           (MM/DD/YY)
MO-NAI                                         Nonapportionable Income Schedule 
                                                                                                                                             Attachment Sequence No. 1120-02

                                             Taxable Year Beginning                                            Ending
                                                          (MM/DD/YY)                                           (MM/DD/YY)

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

                                        Charter
                                        Number

Corporation 
Name
Complete this schedule only if you apportion income to Missouri and to other states  (using Method Two A or, if applicable, Method Seven)  
and you have classified income as nonapportionable income. See Page 2 for explanations of apportionable and nonapportionable income 
for further explanation.
Note: All income is presumed to be apportionable income unless you can clearly show that the income is nonapportionable income. If this 
schedule is not attached to your Corporate Income Tax Return, your nonapportionable income will not be considered.
                                        Describe in detail your regular trade or business operations including your product or service description. If you reported an 
                                        NAICS Code on your federal tax return for this tax period, include that code with your written description below.

                    Business Description

                                        Detailed  description  and  explanation  of  why  income  is           Gross Income                  Related Expenses
                                        nonapportionable, including the characteristics that make the item 
                                        outside of the realm and scope of your regular business operations. 1.  Everywhere  2.  Missouri  3.  Everywhere 4.  Missouri

                    Income and Expenses

                                        Total each column                                                   1.              2.            3.             4.
                                               Nonapportionable income — Everywhere — Column 1 less Column 3.  Enter on Form MO-MS, Part 1, Line 7.
                                        Nonapportionable income — Missouri allocated — Column 2 less Column 4.  Enter on Form MO-MS, Part 1, Line 9.

                                                                                                                                             Form MO-NAI (Revised 12-2022)
Attach to Form MO-1120 and mail to the Missouri Department of Revenue.
Balance Due:                                                         Refund or No Amount Due:
P.O. Box 3365                                                        P.O. Box 700 
Jefferson City, MO 65105-3365                                        Jefferson City, MO 65105-0700

                                                                     *22121010001*
                                                                                  22121010001

“Apportionable income” means all income that is apportionable under the Constitution of the United States and is 
not allocated under the laws of this state. Apportionable income includes, but is not limited to, income arising from 
transactions and activity in the regular course of the corporation’s trade or business. Apportionable income also 
includes, but is not limited to, income arising from tangible and intangible property if the acquisition, management, 
employment, development, or disposition of the property is or was related to the operation of the corporation’s trade 
or business. 
Example: The taxpayer is engaged in the heavy construction business and uses equipment such as cranes and 
tractors. The taxpayer makes short-term leases of the equipment when the equipment is not needed on any 
particular project. The rental income from these leases is apportionable income.

“Nonapportionable income” means all income other than apportionable income.
Definitions
Example:  The  taxpayer’s  business  is  to  operate  a  multistate  chain  of  grocery  stores.  During  the  tax  year,  the 
taxpayer unexpectedly receives a plot of timberland bequeathed to it from a former employee. The taxpayer has 
never previously engaged in the sale of land or received a bequest. The taxpayer sells the timberland within that 
same tax year, and distributes all proceeds from the sale in a dividend to the taxpayer’s shareholders. The gain from 
that sale of timberland is nonapportionable income. 
If you run out of space to enter information on Page 1 of Form MO-NAI, attach additional schedules/statements. If 
you have previously received a Letter Ruling, Final Decision, binding agreement, or other legal document from the 
Missouri Department of Revenue, Missouri Administrative Hearing Commission, or a Missouri court of competent 
jurisdiction, classifying an item of income listed above as nonapportionable income, attach a copy of that document.

*22000000001*
22000000001 Form MO-NAI (Revised 12-2022)