Reset Form                                           Print Form
                                                                                                                          Department Use Only
       Form                                                                                                               (MM/DD/YY)
                                      MO-1065                             2023 Partnership Return of Income

                                                                          Missouri Partnership Return of Beginning                                           Ending
                                                                          Income for 2023                (MM/DD/YY)                                          (MM/DD/YY)

Federal Employer                                                                                         Missouri Tax
                                                                                                                                                                   (if applicable)
I.D. Number                                                                                              I.D. Number
Partnership
Name

Address

City                                                                                                                                                                                                              State

ZIP                                                                          -

Select Applicable Boxes.  Failure to select the address change box may result in mailings going to the last address on file.

                                                              Select this box if you have an approved federal extension.  Attach a copy of the approved Federal Extension (Form 7004).

                                                              Amended Return  Name Change                Address Change   Final Return                                 Composite

If you are a Limited Liability Company being taxed as a partnership, please select this box.

                                                              1.  Does the Partnership have any Missouri modifications? ...................................................................................       Yes           No   
                                                               If Yes, complete Lines 1–13 on pages 1 and 2, and the partner information on page 3.

                                                              2.  Does the Partnership have any nonresident partners?......................................................................................       Yes           No   
                                                               If Yes, complete Lines 1–13 on pages 1 and 2, the partner information on page 3, and Form MO-NRP. 
                   Filing Instructions

                                                              Additions 
                                                               1a.  State and local income taxes deducted on Federal Form 1065 .....   1a                              . 00
                                                               1b. Less: Kansas City & St. Louis earnings taxes.   
                                                                Enter Lines 1a less 1b on Line 1 ......................................................   1b           . 00       1                                         . 00

                                                               2a. State and local bond interest (except Missouri) .............................   2a                  . 00
                                                               2b. Less: related expenses (omit if less than $500)
                                                                Enter Line 2a less Line 2b on Line 2 ..............................................   2b               . 00       2                                         . 00

                                                                3.        Partnership              Fiduciary              Other adjustments (list _______________________)  3                                               . 00
                                                                4. Donations claimed for the Food Pantry Tax Credit deducted from federal taxable income,  
                                                                Section 135.647, RSMo ..................................................................................................................  4                 . 00

                                      Partnership Adjustments   5. Total of Lines 1 through 4 ................................................................................................................  5           . 00
                                                              Subtractions
                                                               6a. Interest from exempt federal obligations .........................................  6a              . 00
                                                               6b. Less: related expenses (omit if less than $500)  
                                                                Enter Line 6a less Line 6b on Line 6 ................................................  6b              . 00       6                                         . 00

                                                                7. Amount of any state income tax refund included in federal ordinary income ...................................  7                                         . 00

                                                                                                                    Page 1

Subtractions (continued)
8.         Partnership              Fiduciary              

        Other adjustments (list _____________________________________________________) 8 . 00

9.  Missouri depreciation basis adjustment (Section 143.121.3(7), RSMo) ..........................................  9 . 00

10. Total Subtractions - Add Lines 6 through 9.......................................................................................  10 . 00

11. Missouri Partnership adjustment — Net Addition — excess Line 5 over Line 10 .............................  11 . 00
Partnership Adjustments
12. Missouri Partnership adjustment — Net Subtraction — excess Line 10 over Line 5 ........................  12 . 00

13. Agriculture Disaster Relief (Section 143.121.3(10), RSMo) ............................................................  13 . 00

Department Use Only
Under penalties of perjury, I declare that the above information and any attached supplement is true, A  R N S E
complete, and correct.
I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any 
member of his or her firm, or if internally prepared, any member of the internal staff. ..............................................................    Yes    No
Signature 
of General Printed
Partner Name
Telephone Date Signed
Number (MM/DD/YY)
Signature Preparer’s Signature Preparer’s FEIN,
(Including Internal Preparer) SSN, or PTIN
Address
(City, State, Zip Code)
Telephone Date Signed
Number (MM/DD/YY)

Did you pay a tax return preparer to complete your return, but they failed or were unwilling to sign the return 
or provide their Internal Revenue Service preparer tax identification number? If you marked yes, please insert 
their name, address, and phone number in the applicable sections of the signature block above............ Yes No

Page 2

Partnership
Name
Federal Employer
I.D. Number

                                                                                                                        1.  Name of each partner. All partners       2. Select if                                4.            5. Partner’s Adjustment
                                                                                                                        must be listed. Use attachment if necessary. partner is    3.  Social Security Number    Partner’s 
                                                                                                                                                                     nonresident                                 Share %                Addition          Subtraction

                                                                                                                   a)                                                                                               %                                             00

                                                                                                                   b)                                                                                               %                                             00

                                                                                                                   c)                                                                                               %                                             00

                                                                                                                   d)                                                                                               %                                             00

                                                                                                                   e)                                                                                               %                                             00

                                                                                                                   f)                                                                                               %                                             00

                                                                                                                   g)                                                                                               %                                             00

                                                                                                                   h)                                                                                               %                                             00

                                                                                                                    i)                                                                                              %                                             00

                                                                                                                    j)                                                                                              %                                             00

                                                                                                                   k)                                                                                               %                                             00

                                                                                                                    l)                                                                                              %                                             00

                                                                                                                    m)                                                                                              %                                             00

                                                                                                                   n)                                                                                               %                                             00

                                                                                                                   o)                                                                                               %                                             00
                                                         Allocation of Missouri Partnership Adjustment to Partners
                                                                                                                   p)                                                                                               %                                             00

                                                                                                                   q)                                                                                               %                                             00

                                                                                                                   r)                                                                                               %                                             00

                                                                                                                   s)                                                                                               %                                             00

                                                                                                                  Total                                                                                             %                                             00
                                                                                                                  Column 4 —  Enter percentages from Federal Schedule K-1(s). Round percentages to whole numbers.
                                                                                                                  Column 5 —  Enter Missouri Partnership adjustment from Form MO-1065, Line 5 or Line 10, as total of Column 5. Multiply each percent-
                                                                                                                        age in Column 4 by the total in Column 5. Indicate at the top of Column 5 whether the adjustments are additions or subtrac-
                                                                                                                        tions. The amount after each partner’s name in Column 5 must be reported as a modification by the partner on his or her  
                                                                                                                        Form MO-1040, Individual Income Tax Return, either as an addition to, or subtraction from, federal adjusted gross income.

                                                                                                                                                                                                                               Form MO-1065  (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/.
                                                                                                                                                                                   Page 3

                                  Electronic Filing for Partnership Return of Income
Partnerships may file Missouri Form MO-1065 Partnership Return of Income and attachments electronically. Missouri, in cooperation with the 
Internal  Revenue  Service  (IRS),  offers  a  joint  federal  and  state  electronic  filing  of  partnership  returns  through  Modernized  E-File  (MeF). 
This system  has  been developed through a cooperative effort  between the  IRS,  states,  and the  software community. The system 
uses the latest  electronic technology and industry standards. A partnership may visit the Department’s website at 
dor.mo.gov/taxation/business/tax-types/partnership/ for more information regarding electronic filing as well as a list of approved vendors 
that support partnership electronic filing. 

                         General Information                                      Nonresident Partners
This information is for guidance only and does not state the complete law.        Every partnership, including limited liability companies that are treated as a 
                                                                                  partnership by the Internal Revenue Service (IRS), must file Form MO-1NR, 
Who Must File Form MO-1065                                                        Income Tax Withheld for Nonresident Individual Partners or S Corporation 
Form MO-1065  must be filed, if Federal  Form 1065  is required  to be            Shareholders and send in copies of   Form MO-2NR, Statement of Income 
filed and the partnership has (1) a partner that  is a Missouri resident  or      Tax Payments for Nonresident Individual Partners or S Corporation Share-
(2) any income derived from  Missouri sources,     Section  143.581, RSMo.        holders, if it has non resident individual partners who do not meet one of the 
Items of income, gain, loss, and deduction derived from, or connected with,       fol low ing exceptions:
sources within Missouri are those items attributable to (1) the ownership or      •  the nonresident partner, not otherwise required to file a return, elects to 
disposition of any interest in real or tangible personal property in Missouri        have the Missouri income tax due paid as part of the partnership’s 
or (2) a business, trade, profession, or occupation carried on in Missouri.          composite return;
Income from intangible personal property, to the extent that such property        •  the nonresident  partner, not otherwise required  to file a return, had 
is employed in a business, trade, profession, or occupation carried on in            Missouri assignable federal adjusted gross income from the partnership of 
Missouri, constitutes income derived from sources within Missouri.                   less than $1,200 dollars;
                                                                                  •  the partnership is liquidated or terminated, income was generated by a 
Short Form — Form MO-1065                                                            transaction related to termination or liquidation, and no cash or prop erty 
If you select “No” on both questions 1 and 2 on Form MO-1065, attach a copy          was distributed in the current or prior taxable year.
of Federal Form 1065 and all its schedules, including Schedule K-1. Sign 
Form MO-1065 and mail the return.                                                 A  nonresident partner can re quest the partnership be exempt from  with-
If you select “Yes” on question  1 on Form MO-1065, Parts 1 and 2                 holding by filing a com pleted Form MO-3NR, Partnership or S Corporation 
must be completed. If you select “Yes” on question 2 on Form MO-1065,             Withholding Exemption or Revocation Agree ment.
complete Form MO-NRP. Attach a copy of Federal Form 1065 and all its              Form MO-1NR must be filed by the due date or extended due date for 
schedules, including Schedule K-1.  Sign Form MO-1065 and mail the return.        filing the partnership income tax return. Form MO-3NR must be filed by the 
                                                                                  due  date for filing the  partnership  income  tax return without  regard  to an 
When and Where to File                                                            extension  of time to file. Forms may be obtained  by contacting: Missouri 
A Missouri partnership return should be completed  after the federal              Department of Revenue, Taxation Division, P.O. Box 3022, Jefferson City, 
partnership return is completed. The Missouri partnership return is due no        MO 65105-3022, or visiting the Department’s website at: dor.mo.gov/forms/.
later than the 15th day of the 4th month fol low ing the close of the taxable 
year. For partnerships operating on a calendar year basis, the partnership        If you have technical questions concerning the filing of Form MO-1NR and 
return is due on or before April 15,  2024. When the due date falls on a          Form MO-3NR, you may contact the Taxation Division at (573) 751-1467.
Saturday, Sunday, or legal holiday, the return will be considered timely if filed Partnerships filing a composite return on behalf of their nonresident partners 
on the next business day.  Please mail the return to: Missouri Department of      should mark the composite return box on Page 1 of the return. The composite 
Revenue, P.O. Box 3000, Jefferson City, MO 65105-3000.                            return is filed on the Form MO-1040. Complete instructions can be found on 
Period Covered by the Return                                                      the Department’s website at: dor.mo.gov/forms/5677_2023.pdf.
Form MO-1065, Partnership Return of Income, must cover the same period            Authorization
as the corresponding Federal Form 1065. Indicate the period covered on the        Select the “yes” box for authorization of release of confidential information for 
front of the return if other than a calendar year.                                the Director of Revenue or delegate to discuss this return and attachments 
Rounding on Missouri Returns                                                      with the preparer whose signature appears on the Form MO-1065 or to any 
You must  round all cents  to  the  nearest  whole dollar on your return.  For    member of his or her firm, or if internally prepared, any member of the internal 
cents .01 through .49, round down to the previous whole dollar amount. For        staff. If the authorization box is selected “no”, or if there isn’t a box selected, 
cents .50 through .99, round up to the next whole dollar amount. For your         the Department of Revenue can only discuss this return with a partner. Refer 
convenience, the zeros have already been placed in the cent columns on the        to Section 32.057(1), RSMo.
returns.                                                                          Sign the Return
Credits                                                                           Form MO-1065, Partnership Return of Income, must be signed by one of 
Partners may be entitled to tax credits. These credits must be allocated to       the partners of the partnership or one of the members of the joint venture or 
the partners’ percentage of ownership and reported on the Form MO-1040,           other enterprise. Any member or partner, regardless of position, may sign the 
Individual  Income Tax Return.  See Form MO-1040  and     Form MO-TC              return.
instructions for further information. You may also access the information at      Internet
dor.mo.gov/tax-credits/.                                                          To obtain information and  Missouri tax forms, access  our web  site at: 
                                                                                  dor.mo.gov.
                                                                                  Americans With Disabilities Act (ADA)
                                                                                  The state  of  Missouri offers  a Dual Party  Relay Service (DPRS) for 
                                                                                  speech or hearing impaired individuals in accordance with the Americans 
                                                                                  with Disabilities Act (ADA). An individual with a speech or hearing impairment 
                                                                                  may call a voice user at TTY (800) 735-2966.

                                                                           Page 4

                                                                                    federal taxable income. To claim the subtraction for a tax year beginning in 
                  Form MO-1065, Partnership                                         2023, you may file an amended return.
                  Return of Income Instructions
                  Missouri Partnership Adjustment                                   Recreational Marijuana  Business Deduction.  Enter  the  amount of  any 
                                                                                    expenditure that is eligible to be claimed as a federal income tax deduction 
The addition and subtraction items listed in this section are necessary             but is disallowed by section 280E of the Internal Revenue Code. 
Missouri  modifications.  Completion  of the Partnership  Adjustment section 
will result in the net Missouri partnership adjustment that will be allocated       Calculating  this deduction, you must provide  a financial  statement/federal 
to  the  partners on page 3.  The partner’s adjustment can only be made             schedule(s)  for business  profit or loss that the federal  govern ment was 
from  information available  from  the  partnership. It  is necessary for  each     unable to allow as a deduction for marijuana business, as marijuana is a 
partnership  having  modifications  to complete  Form MO-1065, Partnership          controlled substance under federal law. 
Adjustment section and Allocation  of Missouri Partnership Adjustment to 
Partners section, and notify each partner of the adjustment to which he or she      The Missouri deduction  will be the difference between  the profit/loss as 
is entitled.                                                                        calculated on the schedule(s) filed with the federal return and the pro forma 
Line 6a - Interest from Exempt Federal Obligations — Interest from direct           schedule(s) described above.
obligations  of the U.S. Government, such as U.S. savings bonds, U.S. 
treasury bills, bonds, and notes are exempt from state taxation under               You must submit the financial statement, schedule(s), the medical license 
the laws of  the United  States.  Attach  a detailed list or all Federal Form       number (MED) and all federal schedule(s) with your Missouri Form MO-1040 
1099(s). Partnerships that claim an exclusion  for interest from U.S.               to claim the deduction.
obligations  must identify the specific securities owned (e.g.,  U.S. 
savings bond). A general description, such as “interest on U.S. obligation”         Line 13 - Agriculture Disaster Relief — Enter the share of income received by 
or “U.S. Government securities” is not acceptable.  (See 12 CSR 10-2.150            a partnership as payment from any program which provides compensation 
for the taxability of various U.S. Government-related  obligations.) A              to agricultural producers who have suffered a loss as the result of a disaster 
list of exempt U.S. obligations  must be provided  to each partner by the           or emergency. You must attach a copy of the Form 1099 indicating your agri-
partnership. This list will allow the partner to report the modification  on        cultural payment. Include a schedule with each partner’s name, identification 
his or her Form MO-1040, Individual Income Tax Return.                              number, ownership percentage, and their portion of the subtraction. A copy 
                                                                                    of this schedule (or its information) must be provided to each partner. The 
A federally taxed distribution received from a mutual fund investing exclu-         amount indicated after each partner’s name must be reported as a modifi-
sively in direct U.S.  Government obligations  is exempt. If  the mutual fund       cation on his or her Form MO-1040, Individual Income Tax Return, Part 1 
invests in both exempt (direct) and nonexempt (indirect) federal obligations,       of the Form MO-A, Line 16. Each partner must attach an explanation for the 
the  deduction allowed will be the  distribution received from  the  mutual         adjustment to his or her form. For partners who are companies or trusts, this 
fund attributable to the direct U.S. Government obligations, as determined by       amount must be reported on their respective forms.
the mutual fund. A copy of the year-end statement received from the mutual 
fund showing the amount of  monies received or the percentage of  funds                              Allocation of Missouri Partnership 
received from direct U.S. Government obligations or a summary statement                                     Adjustment to Partners
received  from the mutual  fund which  clearly  identifies  the exempt and 
nonexempt por tions  of  the U.S.  Government obligations  interest, must  be       This section indicates the portion of the Missouri  adjustment  from 
pro vided to each partner by the partnership. Note :Failure to attach a copy        Partnership Adjustments section that is allocated to each partner. Column 4 
of the notification furnished to you that specifically details the amount of the    and the instructions for Column 5 are based upon the usual situation that 
subtraction being claimed as the distributive share will result in the disallowance a single general profit and loss sharing percentage applies to all partnership 
of the deduction.                                                                   items and related modifications.  Attach a detailed  explanation  (including 
                                                                                    extracts from the partnership agreement) if the Column 5 amounts are not 
Line 6b - Related Expenses — In arriving at the amount of related expenses,         based upon the  same single percentage allocation indicated on Federal 
the taxpayer may use actual expenses or a reasonable estimate. In general,          Form  1065,  Schedule K-1.  The  explanation must  include the  non tax 
the taxpayer should use the same or similar method to that used to compute          purposes and effects of the special allocation method.
related expenses for federal income tax purposes, provided that the method 
reasonably reflects related expenses for Missouri-exempt income.                    Column  1 - Enter the name of each partner, attach additional  sheets if 
If a taxpayer fails to compute reasonable  related  expenses,  the Director         needed.
of Revenue will make an adjustment based on the best information made 
available. If sufficient information is not made available or if the taxpayer’s     Column 2 - Indicate if the partner is a nonresident to the state of Missouri by 
records do not provide sufficient information, the Director of Revenue will use     marking the box.
the fol low ing formula to compute related expenses:
                                                                                    Column  3 - Enter the partner’s  social  security number.   If the partner  is 
Exempt income  x  Expense items  =  Reduction to exempt income                      another company or trust, enter the federal identification number.
Total income
The principal expense item in this formula is interest expense; however, the        Column 4 - Enter percentage from Federal Form 1065, Schedule K-1.  Round 
Direc tor of Revenue may include other expense items because of the direct          the percentage to the nearest whole number.
re la tionship to the production of exempt income. The taxpayer may propose 
an al ter  na tive method provided that it properly reflects the amount of related  Column  5 - Enter Missouri  partnership  adjustment  from the Partnership 
expenses.                                                                           Adjustment section, Line 11 or Line 12 on Total line. Enter each partner’s 
                                                                                    allocated  portion  on their respective  line  by multiplying  the percentage 
Line 8 - Other                                                                      in Column 4 by the Total line in Column 5. Indicate at the top of Column 5 
Federal Broadband  Grant Income Tax Subtraction. If  you received                   whether the adjustments are either additions or subtractions by marking the 
grant money disbursed from a federal, state, or local Missouri program, for         appropriate box. A copy of this part (or its information) must be provided to 
the express purpose of providing or expanding broadband internet to areas           each partner. The amount indicated after each partner’s name in Column 5 
of Missouri that are deemed to be lacking such access, you may qualify to           must be reported as a modification on his or her Form MO-1040, Individual 
subtract 100 percent of the grant money received. The grant money must              Income Tax Return, Part 1 of the Form MO-A as a partnership addition on 
have been included in your federal taxable income and received on or after          Line 2 or subtraction on Line 11, to the federal adjusted gross income.  Each 
January 1, 2023. Attach the Form 1099-G issued to you validating the grant          partner must attach an explanation for the adjustment to his or her form. For 
money received, grant documents that indicate  the area of Missouri was             partners who are companies or trust, this amount must be reported on their 
deemed to  be lacking broadband internet access,  a  copy of  federal Form          respective forms.
1041, and applicable schedule(s). The amount reported cannot exceed your 

                                                                             Page 5