Reset Form                                  Print Form

                                                                                                                                                          Form                                                                                                                          *23000000001*
                                                                                                                                                          MO-NRP                         2023 Nonresident Partnership Form                                                                                                          23000000001
                                                                                                                                                                                           Complete this form only if the partnership has one or more nonresident partners and Missouri source income.
Business Name                                                                                                                                                                                                                                     Missouri Tax Identification Number                                 Federal Employer Identification Number
                                                                                                                                                                                                                                                      |        |        |        |        |        |        |            |        |        |        |        |        |        |         |    
Nonresident Partner’s Name                                                                                                                                                                                                                                                                                            Social Security Number
                                                                                                                                                                                                                                                                                                                         |        |        |        |        |        |        |         |    

                                                                                                                                                                               Form MO-NRP, Part 1, Lines 1 - 13e correspond to Federal Form                               (a)          (b)                                     (c) (d)                (e)
                                                                                                                                                                               1065, Federal Schedule(s) K and K-1.                                                        Federal      Missouri Source              MO             Federal            Missouri Source
                                                                                                                                                                                                                                                                           Schedule K                                            %  Schedule K-1
                                                                                                                                                                                 1. Ordinary business income (loss) from trade or business activities                                00     00                                                      00     00
                                                                                                                                                                                 2. Net rental real estate income (loss) from rental real estate activities                          00     00                                                      00     00
                                                                                                                                                                                 3c. Other net rental income (loss) from other rental activities .........                           00     00                                                      00     00
                                                                                                                                                                                 4a. Guaranteed payments for services  ............................................                  00     00                                                      00     00
                                                                                                                                                                                 5. Total portfolio income (loss) total of Federal Form 1065,  
                                                                                                                                                                                 Schedules K & K-1, Lines 5-9a ...................................................                   00     00                                                      00     00
                                                                                                                                                          Share Items            10. Net section 1231 gain (loss) under section 1231 (other than  
                                                                                                                                                                                 due to casualty or theft) .............................................................             00     00                                                      00     00
                                                                                                                                                                                 11. Other income (loss) (attach schedule) .......................................                   00     00                                                      00     00
                                                                                                                                                                                 12. Section 179 deduction (attach schedule) ...................................                     00     00                                                      00     00
                                                     Part 1 - Partnership’s Distributive  
                                                                                                                                                                                 13. Total contributions (attach schedule) total of Federal Form  
                                                                                                                                                                                 1065, Schedules K & K-1, Lines 13a and 13b ...........................                              00     00                                                      00     00
                                                                                                                                                                               13e. Other deductions (attach schedule)  ..........................................                   00     00                                                      00     00
                                                                                                                                                                               Form MO-NRP, Part 2, Column (a) corresponds to Form MO-1065,                                (a)          (b)                                     (c) (d)                (e)
                                                                                                                                                                               Partnership Adjustments section.                                                            Missouri  
                                                                                                                                                                                                                                                                           Partnership  Missouri Source              MO             Partner’s          Missouri Source
                                                                                                                                                                               Additions                                                                                   Adjustment                                            %  Partnership 
                                                                                                                                                                                                                                                                                                                                    Adjustment
                                                                                                                                                                                 1. Net state and local income taxes deducted on Federal Form 1065 .                                 00     00
                                                                                                                                                                                 2. Net state and local bond interest (except Missouri) ..................                           00     00
                                                                                                                                                                                 3. r Partnership  r Fiduciary  r Other adjustments ................                                 00     00
                                                                                                                                                                                 4. Food Pantry Contributions .........................................................              00     00
                                                                                                                                                                                 5. Total of Lines 1, 2, 3, and 4 .......................................................            00     00
                                                                                                                                                                               Subtractions
                                                                                                                                                                                 6. Net interest from exempt federal obligations .............................                       00     00
                                                                                                                                                                                 7. Amount of any state income tax refund included in federal  
                                                                                                                                                          Nonresident Partners   ordinary income .........................................................................           00     00
                                                                                                                                                                                 8. r Partnership  r Fiduciary  r Other adjustments ................                                 00     00
                                                                                                                                                                                 9. Missouri depreciation adjustment  (See Section 143.121, RSMo.)                                   00     00
                                                                                                                                                                                 10. Total of Lines 6, 7, 8, and 9 .......................................................           00     00
                                                                                                                                                                                 11. Missouri partnership adjustment — Net Addition ......................                           00     00                                                      00     00
                                                     Part 2 - Share of Missouri Partnership Adjustment -  
                                                                                                                                                                                 12. Missouri partnership adjustment — Net Subtraction .................                             00     00                                                      00     00
                                                                                                                                                                                 13. Agriculture Disaster Relief .........................................................           00     00                                                      00     00
                                                                                                                                                                                Form MO-NRP, Part 3, Lines 1-8 of Column (a), correspond to Federal Form 1065, Lines 1-8.                                                           (a) Total       (b) Amount in Column 
                                                                                                                                                                                                                                                                                                                                    Federal Return  (a) from Missouri Sources
                                                                                                                                                                                1a.  Gross receipts or sales  $          1b. Less returns and allowances                    $            Balance ....   1c                                    00           00
                                                                                                                                                                                 2.  Cost of goods sold (Attach Federal Form 1125-A) ..............................................................................  2                        00           00
                                                                                                                                                                                 3.  Gross profit (subtract Line 2 from Line 1c) ..........................................................................................  3                00           00
                                                                                                                                                                                 4.  Ordinary income (loss) from other partnerships, estates, and trusts (attach schedule) .....................   4                                          00           00
                                                                                                                                                                                 5.  Net farm profit (loss) (attach Federal Form 1040, Schedule F) ...........................................................  5                             00           00
                                                                                                                                                                                 6.  Net gain (loss) (Federal Form 4797, Part II, Line 17) ..........................................................................  6                      00           00
                                                                                                                                                                                 7.  Other income (loss) (attach schedule) .................................................................................................  7               00           00
                                                                                                                                                                                 8.  Total income (loss) (combine Lines 3 through 7) ................................................................................  8                      00           00
                                                                                                                                                          Federal Form           9.  Enter amount from Federal Form 1065, Page 1, Line 22 ...............................  9                00                                                             00
                                                                                                                                                                                10.  Enter amount from Federal Form 1065, Page 1, Line 10 ...............................  10               00                                                00           00
                                                                                                                                                                                11.  Total expenses — subtract Line 10 from Line 9 ..................................................................................  11                     00           00
                                                                                                                                                                                12.  Guaranteed payments and ordinary income (loss) — subtract Line 11 from Line 8 [Line 12 equals  
                                                                                                                                                                                  total of Federal Form 1065, Schedule K, Lines 1 and 4 and Form MO-NRP, Part 1, Column (a)]* ...   12                                                        00
                                                                                                          Part 3 - Allocation of Income and Deductions -                        13.  Missouri sources — subtract Line 11 from Line 8 ...............................................................................  13                                   00
                                                                                                                                                                                *Line 12 may not equal other lines in initial years of partnership due to organizational costs.
                                                                                                                                                                                                                                                                                                                                    Form MO-NRP  (Revised 12-2023)

                                                                                     Instructions
Form MO-NRP of the partnership return is provided to aid the partnership in computing the information required to be reported to each nonresident partner, and is 
required to be completed only when the partnership has (1) a nonresident partner, and (2) income from Missouri sources.
Form MO-NRP must be completed and a copy (or its information) supplied to the nonresident partner.  An individual partner who is a nonresident of 
Missouri must report his or her share of the Missouri income indicated on Form MO-NRP and his or her Missouri source modifications on his or her 
Missouri Individual Income Tax Return (      Form MO-1040),Form MO-NRI               .
Nonresident Share of Missouri Source Items
The instructions for Parts 1 and 2 are based upon the nonresidents ratably sharing Missouri source income, deductions, and modifications.  Attach a detailed 
explanation (including extracts from the partnership agreement) if a nonresident partner is allocated a disproportionate share.  The explanation must include 
the nontax purposes and effects of the allocation methods.
Note: At the time the Department finalized their tax booklets, the Internal Revenue Service had not finalized the federal income tax forms.
 
Part 1 
 1.  Nonresident Partner’s Name. Copy the name from Federal Form 1065, Schedule K-1 for each nonresident.  Omit Form MO-NRP if all partners are  
   residents of Missouri. Use additional Forms MO-NRP if more than one nonresident partner.
 2.  Column (a) — Copy amounts from Federal Form 1065, Schedule K.  Form MO-NRP, Part 1, Column (a), Lines 1 through 13e are derived from the 
                        corresponding lines of Federal Form 1065, Federal Schedule K.
 3.  Columns (b) and (c) — Each amount in Column (a) must be analyzed to determine whether it is derived from Missouri sources.  See instructions on 
                        Missouri source income.  Enter both the Missouri amount in Column (b) and the Missouri percentage in Column (c). Column (c) is determined by 
                        dividing Column (b) by Column (a).
 4.  Column (d) — Copy amounts from Federal Form 1065, Schedule K-1 for each nonresident partner.
 5.  Column (e) — Enter in Column (e) the portion of the amount in Column (d) that is derived from Missouri sources.  Generally, this is determined by 
                        multiplying each partner’s Column (d) amount by the percent in Column (c). Attach a detailed explanation if any other method is used.
 6.  Example: Assume $20,000 income from a business deriving $16,000 (80%) from Missouri and a single 60% nonresident partner.  Columns will 
                        appear: (a) $20,000, (b) $16,000, (c) 80%, (d) $12,000, and (e) $9,600.
Part 2
 1.  Column (a) — Copy amounts from                       Form MO-1065, Partnership Adjustments section.  Omit Form MO-NRP, Part 2 if you are not required to 
                        complete Form MO-1065, Partnership Adjustment section and Allocation of Missouri Partnership Adjustment to Partners section.
 2.  Column (b) — Indicate the portion of each amount in Column (a) that is related to items in Partnership Adjustment section, Column (b), Missouri 
                        Source Amounts.  Total the column.
 3.  Column (c) — Divide amount in Column (b) by amount in Column (a).  Enter percentage in Column (c).
 4.  Column  (d)  —  Copy  amount  of  each  nonresident  partner’s  part nership  adjustment  from  Form  MO-1065,  Allocation  of  Missouri  Partnership 
                        Adjustment to Partners section, Column 5 Column (d) and Column 6.
 5.  Column (e) — Enter in Column (e) the portion of the amount in Column (d) that is derived from Missouri sources.  Generally, this is determined by 
                        multiplying each partner’s Column (d) amount by the percent in Column (c). Attach a detailed explanation if any other method is used.
Part 3
Items of partnership income, gain, loss, and deduction that enter into a nonresident’s federal adjusted gross income must be analyzed to determine, if part 
or all is from Missouri sources.  These include amounts attributable to the ownership or disposition of any Missouri property and business income that is  
attributable to Missouri sources.  Whether nonbusiness income is attributable to Missouri sources is often determined by whether the property sold or 
producing income is located in Missouri.
Business or ordinary income is wholly attributable to Missouri, if the business is only carried on in Missouri. If not carried on only in Missouri, the income must 
be divided between Missouri and other states. Part 3, Allocation of Income and Deductions, is provided for use if accompanying records clearly reflect income 
from Missouri sources. Part 3, Line 13, indicates the Missouri source amount that is equal to the total of Part 1, Lines 1 and 5, Column (b).  The Missouri 
percentage is then computed and entered in Part 1, Column (c).
When Part 3 is not applicable, all business income should be apportioned by using Method Two A Receipts Factor Apportionment.  The apportionment factor 
per centage from Form MO-MSS, Part 1, Line 3 is entered on Form MO-NRP, Column (c). Line 1, Column (b) is computed by multiplying the percentage in 
Column (c) by the amounts in Column (a). The percentage is also entered on other lines in Column (c) if the items are integral parts of the business. 
                                                                      *23000000001*
                                                                                     23000000001
                        The  Federal  Privacy  Act  requires  the  Missouri  Department  of  Revenue             Multistate Tax Commission (Chapters 32 and 143, RSMo).  In addition, statutorily  
                        (department) to inform taxpayers of the department’s legal authority for requesting      provided  non-tax  uses  are:    (1)  to  provide  information  to  the  Department  of 
                        identifying information, including social security numbers, and to explain why the       Higher Education with respect to applicants for financial assistance under 
                        information is needed and how the information will be used.                              Chapter 173, RSMo and (2) to offset refunds against amounts due to a state 
                                                                                                                 agency by a person or entity (Chapter 143, RSMo).  Information furnished to 
                        Chapter 143 of the Missouri Revised Statutes authorizes  the department to               other agencies or persons shall be used solely for the purpose of administering 
                        request information necessary to carry out the tax laws of the state of Missouri.        tax laws or the specific laws administered by the person having the statutory right 
                        Federal  law  42  U.S.C.  Section  405  (c)(2)(C)  authorizes  the  states  to  require  to obtain it as indicated above.  (For the department’s authority to prescribe forms 
                        taxpayers to provide social security numbers.                                            and to require furnishing of social security numbers, see Chapters 135, 143, and 
                        The department uses your social security number to identify you and pro-                 144, RSMo.)
 Federal Privacy Notice cess  your  tax  returns  and  other  documents,  to  determine  and  collect  the       You are required to  provide  your  social security number on your tax return.  
                        correct amount of tax, to ensure you are complying with the tax laws, and to             Failure to provide your social security number or providing a false social security 
                        exchange tax information with the Internal Revenue Service, other states, and the        number may result in criminal action against you.
                                                                                                                                                                  Form MO-NRP (Revised 12-2023)
Mail to:   Taxation Division                                          E-mail:  income@dor.mo.gov
                          P.O. Box 3000                               Visit dor.mo.gov/taxation/business/tax-types/partnership/ for additional information.
                          Jefferson City, MO 65105-3000
                                                                      Ever served on active duty in the United States Armed Forces?  
 Phone:                       (573) 751-1467                          If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                        Fax:  (573) 522-1762                          military individuals. A list of all state agency resources and benefits can be found at 
                                                                      veteranbenefits.mo.gov/state-benefits/.