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                                        Form   Missouri Department of Revenue                                            (MM/DD/YY)
MO-NBI                                         Nonbusiness 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 (using Method 1) and to other states and you have income classified 
as non business income.  See Page 2 for explanations of Business and Nonbusiness income or 12 CSR 10-2.075 for further explanation.
Note:  All income is presumed to be business income unless you can clearly show the income to be nonbusiness income.  If this 
schedule is not attached to your Corporation Income Tax Return, your nonbusiness income will not be considered.
                                        Describe in detail your regular trade or business operations including your product or service description. 

                    Business Description

                                        Detailed description and explanation of why income is nonbusiness,       Gross Income                  Related Expenses
                                        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.
                                               Nonbusiness income — all sources — Column 1 less Column 3.  Enter on Form MO-MS, Part 1, Line 9.
                                               Nonbusiness income — Missouri sources — Column 2 less Column 4.  Enter on Form MO-MS, Part 1, Line 12.

                                                                                                                                                    Form MO-NBI (Revised 12-2016)
                                                                                       Balance Due:                                         Refund or No Amount Due:
Attach to Form MO-1120 and mail to                                                     P.O. Box 3365                                        P.O. Box 700 
the Missouri Department of Revenue.                                                    Jefferson City, MO 65105-3365                        Jefferson City, MO 65105-0700

                                                                     *14106010001*
                                                                                       14106010001

“Business Income” is income arising from transactions and activities in the regular course of the taxpayer’s trade or 
business and includes some income from tangible and intangible property if the acquisition, management, and 
disposition of the property constitute integral parts of the taxpayer’s regular trade or business operations.
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 is business income.
Definitions
“Nonbusiness Income” means all income other than business income.
Example:  The taxpayer operates a multistate chain of grocery stores. It purchases as an investment an office 
building in another state with surplus funds and leases the entire building to others.  The net rental income is not 
business income of the grocery store trade or business.  Therefore, the net rental income is nonbusiness income.

*14000000001*
14000000001 Form MO-NBI (Revised 12-2016)