Department Use Only
                                                                                                  Form                                                                                              (MM/DD/YY)
MO-NRS                                                                                                 S-Corporation Nonresident Form
                                                                                                                                                                                                    Reporting Period
                                                                                                       Attachment Sequence No. 1120S-01                                                             (MM/DD/YY)
Complete this form for each nonresident shareholder who has Missouri source income.  Each item shown in Parts 1 and 2, Columns (d) and (e) should 
be entered on the appropriate lines of Form MO-NRI of each nonresident shareholder.

Corporation
Name
Missouri Tax I.D.                                                                                                                                                                                   *14108010001*
                                                                                                                                                                                                                       14108010001
Number

Charter                                                                                                                                                                             Federal Employer
Number                                                                                                                                                                              I.D. Number

Nonresident                                                                                                                                                                         Social Security
Shareholder’s Name                                                                                                                                                                  Number

                                                                                                                                                                        (a) Federal (b)                       (c)      (d) Federal   (e)
                                                                                                                                                                        Schedule K  Missouri Source MO-MSS %           Schedule K-1  Missouri Source

                                                                                                  1.  Ordinary business income (loss)  .................                   00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  2.  Net rental real estate income (loss) ..............                  00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  3. Other net rental income (loss)  
                                                                                                        (Federal Schedule K-1, Line 3).....................                00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  4.  Interest income  ..............................................      00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  5a.  Ordinary dividends......................................            00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  5b.  Qualified dividends .....................................           00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  6.  Royalties .......................................................    00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  7.  Net short-term capital gain (loss)..................                 00             00                                      00    00
                                                                                                                                                                                                              .

                                                                                                  8a.  Net long-term capital gain (loss) .................                 00             00                  .                   00    00
                                                                                                  8b.  Collectibles (28%) gain (loss)  ....................                00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  8c.  Unrecaptured section 1250 gain .................                    00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  9.  Net section 1231 gain (loss) .........................               00             00                                      00    00
                                                                                                                                                                                                              .
                                                 S-Corporation’s Distributive Share Items - Part 1
                                                                                                  10. Other income (loss) ....................................             00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  11.  Section 179 deduction ................................              00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                    12a. Contributions .............................................       00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  12b. Investment interest expense .....................                   00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  12c. Section 59 (e)(2) expenditures .................                    00             00                                      00    00
                                                                                                                                                                                                              .
                                                                                                  12d. Other deductions ......................................             00             00                                      00    00
                                                                                                                                                                                                              .

                                                                                                                                 (a)           (b)             (c)      (d)          (e)
                                                                               The lines below and Column (a) correspond to      Missouri                               Shareholder’s
                                                                               the lines on Form MO-1120S.                       S-Corporation                          S-Corporation
                                                                                                                                 Adjustment    Missouri Source MO-MSS % Adjustment   Missouri Source
                                                                               Additions

                                                                                 1.Net state and local income taxes deducted  
                                                                                   on Federal Form 1120S ................                 00           00      .
                                                                                 2. Net state and local bond interest  
                                                                                   (except Missouri)  ...................                 00           00
                                                                                                                                                               .
                                                                                 3.         Partnership        Fiduciary       

                                                                                            Other adjustments   ..........                00           00
                                                                                                                                                               .
                                                                                 4. Donations claimed for the Food Pantry Tax 
                                                                                   Credit that were deducted from federal 
                                                                                   taxable income, Section 135.647, RSMo .                00           00
                                                                                                                                                               .
                                                                                 5. Total of Lines 1 through 4 .............              00           00
                                                                                                                                                               .
                                                                               Subtractions
                                                                                 6. Net interest from exempt federal obligations          00           00      .
                                                                                 7. Amount of any state income tax refund
                                                                                   included in federal ordinary income .....              00           00 
                                                                                                                                                               .
                                                                                 8. Federally taxable — Missouri exempt  
                                                                                  obligations .........................                   00           00
                                                                                                                                                               .
                                                                                 9.         Partnership        Fiduciary        

                                                                                            Other adjustments 

                                                                                            Build America and Recovery Zone 
                                                                                               Bond Interest 
                                                                                            Missouri Public-Private 
                                                                                                Transportation Act  ...........           00           00
                                                                                                                                                               .
                                                                               10.  Missouri depreciation basis adjustment 
                                                                                  (Section 143.121.3(7), RSMo) .........                  00           00
                                                                                                                                                               .
Share of Missouri S-Corporation Adjustment - Nonresident Shareholders - Part 2 11.  Depreciation recovery on qualified property 
                                                                                   that is sold (Section 143.121.3(9), RSMo)              00           00
                                                                                                                                                               .
                                                                               12.  Total of Lines 6 through 11 ............              00           00
                                                                                                                                                               .
                                                                               13.  Missouri S-Corporation adjustment  
                                                                                   — Net Addition .....................                   00           00                   00          00
                                                                                                                                                               .
                                                                               14.  Missouri S-Corporation adjustment  
                                                                                   — Net Subtraction  ..................                  00           00                   00          00
                                                                                                                                                               .
                                                                               15.  Agriculture Disaster Relief
                                                                                  (Section 143.121.3(10), RSMo)  .......                  00           00                   00          00
                                                                                                                                                               .

                                                                                                                                                                        Form MO-NRS  (Revised 12-2024)
Attach to Form MO-1120S and mail to 
the Missouri Department of Revenue.
Refund or No Amount Due:
P.O. Box 336 
Jefferson City, MO 65105-0336
                                                                                                                           *14108020001*
                                                                                                                                            14108020001

                       Form MO-NRS must be completed and  a copy (or its information)  supplied  to the nonresident  shareholder  when  the S-Corporation  has:  
                       (1) a  nonresident shareholder;  and (2) the S-Corporation  has income  from  Missouri sources. Do not complete the Form  MO-NRS,  if  all 
                       shareholders are Missouri residents.
                       The nonresident shareholder must report their share of the Missouri income and Missouri source modifications indicated on Form MO-NRS on  
                       Form  MO-1040 and Form MO-NRI.  
                       Any questions concerning the Form MO-1040 or Form MO-NRI should be directed to Individual Income Tax at (573) 751-3505. Any questions 
                       concerning Subchapter S-Corporation distribution withholding or shareholder composite re turns should be directed to: Department of Revenue, 
                       Taxation Division, P.O. Box 2200, Jefferson City, MO  65105-2200 or call (573) 751-1467.
                                                           Part 1 — S-Corporation’s Distributive Share Items
                       1.  Enter nonresident shareholder’s name and Social Security Number from Federal Form 1120S, Schedule K-1, for each nonresident. Enter 
                       the corporation’s Federal Employer Identification Number.  Complete a separate Form MO-NRS for each nonresident shareholder.
                       2.  Column  (a): Enter the amount from Federal  Form 1120S, Schedule K. Note that the Form MO-NRS, Part 1, line numbers  and items 
                       match the Federal Form 1120S, Schedules K and K-1. 
                       3.  Column (b): Multiply the amount in Column (a) by the percent in Column (c) and enter in Column (b).
                       4.  Column (c): Enter the percent from Form MO-MSS, Line 3. If all or part of the corresponding distributive share item in Column (a) is non-
                       apportionable income, follow the steps for the treatment of nonapportionable income given on Form MO-MSS in order to calculate the 
Instructions           appropriate percentage.
                       5.  Column (d): Enter the amount from Federal Form 1120S, Schedule K-1 for each nonresident shareholder.
                       6.  Column (e): Multiply the amount in Column (d) times the percent in Column (c).
                       Note: The items from Form MO-NRS, Part 1, Column (e), that are to be income or losses should be entered on the Form MO-NRI, as Missouri 
                       source income. These amounts must be adjusted by any capital gain or passive loss limitation as required.
                                           Part 2 — Share of Missouri - S-Corporation Adjustment - Nonresident Shareholders
                       Do not complete Part 2 of Form MO-NRS if the “Missouri S-Corporation Adjustment” and the “Allocation of Missouri S-Corporation Adjustment 
                       to Shareholders” on Form MO-1120S were not completed.
                       1.  Column (a): Copy amounts from MO-1120S, Lines 1a–15.
                       2.  Columns (b) and (c): Amounts in Column (a) must be analyzed to determine whether all or part of each amount is from Missouri sources.  
                       See instructions for Form MO-MSS.
                       3.  Column (d):  Copy amount of each nonresident shareholder’s S-Corporation adjustment from Form MO-1120S, Page 3, Column 5.
                       4.  Column (e): Enter in Column (e) the portion of the amount in Column (d) that is from Missouri sources. Generally, this is determined by 
                       multiplying each shareholder’s Column (d) amount by the percent in Column (c). Attach a detailed explanation, if any other method is used.

                       The Federal Privacy Act requires the Missouri Department of Revenue (Department) to inform taxpayers of the Department’s legal authority 
                       for requesting identifying information, including social security numbers, and to explain why the information is needed and how the information 
                       will be used.  
                       Chapter 143 of the Missouri Revised Statutes authorizes the Department to request information necessary to carry out the tax laws of the state 
                       of Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social security numbers.
                       The Department uses your social security number to identify you and process your tax returns and other documents, to determine and collect 
                       the correct amount of tax, to ensure you are complying with the tax laws, and to exchange tax information with the Internal Revenue Service, 
                       other states, and the Multistate Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide 
                       information to the Department  of  Higher Education with respect  to  applicants  for financial  assistance under 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 other 
                       agencies  or  persons  shall  be  used  solely  for  the  purpose  of  administering  tax  laws  or  the  specific  laws  administered  by  the  person 
                       having  the  statutory  right  to  obtain  it  [as  indicated  above].    In  addition,  information  may  be  disclosed  to  the  public  regarding  the 
Federal Privacy Notice name of a tax credit recipient and the amount issued to such recipient (Chapter 135, RSMo). (For the Department’s authority to 
                       prescribe forms and to require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.)
                       You are required to provide your social security number on your tax return. Failure to provide your social security number or 
                       providing a false social security number may result in criminal action against you.

                                                           *14000000001*
                                                                                   14000000001