Form  2023 Instructions for Composite Individual
          Return for Nonresident Partners or Shareholders
   5677

A composite return is allowed by the Missouri Department of Revenue for any partnership, S corporation, limited liability partnership, or 
limited liability company (treated as a partnership for tax purposes) with nonresident partners or S corporation shareholders not otherwise 
required to file a Missouri individual income tax return. Please refer to Missouri Regulation 12 CSR 10-2.190 for the specific requirements  
and procedures for filing a composite return.  

Nonresident individuals, partnerships, S corporations, regular corporations, estates (filing a Federal Form 1041), and trusts can be included 
on the composite income tax form. Composite  returns must be filed on the individual  income tax long form       MO-1040.  Prior year 
forms can be obtained at dor.mo.gov/forms/. 

The following is a summary of the procedures to use when completing a composite return:
   1.  Select the composite return box at the top of the Form MO-1040.
   2.  Fill in the federal identification number of the corporation or partnership in the “Social Security Number” field.
   3.  Fill in the name of the corporation or partnership in the “Name (First)” field.
   4.  Attach a schedule listing all partners or shareholders included in the composite return in the  following format: taxpayer identification 
    number, tax year, ending month, name (last, first, middle initial, Jr. Sr. II), address, city, state, zip, and Missouri source income. See 
    example below.  
    Social Security           Ending Month     Name (Last, First,                     Address 
          Number     Tax Year (Fiscal only)    MI, Jr. Sr. II)            Address 1   2       City         State Zip     MO Source Inc
         123-45-6789   2023         06         Public,  John Q    123 Taxpayer St P.O. Box 123 Olathe      KS    66062               6,000
         223-45-6789   2023         07         Smith,  Joan       321 ABC Lane        P.O. Box 321  Olathe KS    66062               12,000
         321-45-6789   2023                    Jones,  John               P.O. Box 1          Olathe       KS    66062               123,456

   Note: If you have more than 100 partners or shareholders, please submit the schedule electronically (CD, USB drive, etc.) in an Excel  
   spreadsheet in the format shown above. Attach and submit the electronic schedule with the composite return.  
   When submitting a partner or shareholder list electronically, the media type (CD, USB drive, etc.) may be password protected. The  
   password may be submitted separately and mailed to the Missouri Department of Revenue, Attention: Composite Return Section, P.O.  
   Box 27, Jefferson City, MO 65105.
   5.  Enter the total Missouri source income from the schedule on Line 1Y.
   6.  Calculate the Missouri tax by multiplying Line 1Y by 4.95 percent and enter the amount on Line 36.
   7.  Enter any estimated tax payments on Line 38 and any extension payments on Line 41. Enter the total payments on Line 45.
   8.  If Line 45, or if amended return line 48, is larger than Line 36, enter the difference (amount of overpayment) on Line 49. Enter the 
    overpaid amount to be applied to next year’s taxes on Line 50. Enter the overpaid amount to be refunded on Line 53. 
   9.  If Line 36 is larger than Line 45 or Line 48 if amended return, enter the difference (amount of underpayment) on Line 54.
  10.  If the balance due on Line 54 is over $500, an underpayment of estimated tax penalty might apply. See form                    MO-2210 for 
    further instructions. If an underpayment of estimated tax penalty is due, enter the amount on Line 55.
  11.  If a balance is due, add Lines 54 and Line 55 and enter the total amount due on Line 56. 

                                                                                                                 Form 5677 (Revised 12-2023)
Mail to:  Balance Due:                  Phone:   (573) 751-7200 or (573) 751-3505
          Taxation Division             Fax:     (573) 522-1762
          P.O. Box 329 
          Jefferson City, MO 65105-0329 E-mail:  income@dor.mo.gov
                                        Visit https://dor.mo.gov/taxation/individual/tax-types/income/ for additional information.
          Refund or No Amount Due: 
          Taxation Division             Ever served on active duty in the United States Armed Forces?  
          P.O. Box 500                  If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
          Jefferson City, MO 65105-0500 military individuals. A list of all state agency resources and benefits can be found at 
                                        veteranbenefits.mo.gov/state-benefits/.