Partnership Tax


What form do I use to file a Missouri Partnership Return?

You should file using Partnership Return of Income (Form MO-1065).

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When is the Missouri Partnership Return of Income due?

The partnership return is due on the 15th day of the fourth month following the close of the calendar or fiscal year.  For partnerships operating on a calendar year basis, the return is due on April 15th.

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How do I extend the time to file a Missouri Partnership Return of Income (Form MO-1065)?

If you receive an extension of time to file your Federal Partnership Income Tax Return, you will automatically be granted an extension of time to file your Missouri Partnership Return of Income for the same 5-month period.  Attach a copy of your filed Federal Form 7004 to your Missouri return when filed.

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What is considered Missouri source income?

Items of income, gain, loss and deduction derived from, or connected with, sources within Missouri are those items attributable to (1) the ownership or disposition of any interests in real or tangible personal property in Missouri or (2) a business, trade, profession or occupation carried on in Missouri.  Income from intangible personal property, to the extent that such property is employed in a business, trade, profession or occupation carried on in Missouri, constitutes income derived from sources within Missouri.

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I have over 100 partners; do I have to submit a paper copy of the Federal Schedule K-1 for each of them?

No, Missouri will accept an alternative media format (CD-Rom/floppy disk) or a spreadsheet for the purpose of submitting partner Schedule K-1 information.  The alternative media format or spreadsheet must contain all of the same information that is on the Schedule K-1. 

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How do I report income and pay the tax due?

A Missouri Partnership Return of Income is an informational return.  All income flows to the partners and should be reported on their appropriate tax returns.

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There is a space for a Missouri ID Number on the return, how do I obtain one?

A Missouri ID Number is not required for a Partnership unless the partnership is required to pay sales or withholding tax.  If the partnership is required to pay sales or withholding tax, a Missouri Tax Registration Application (Form 2643) needs to be completed and filed; otherwise, the space can be left blank.

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Does Missouri require the 50% depreciation to be added back?

No. The provision requiring the adding back of bonus depreciation includes property purchased on or after July 1, 2002, but before July 1, 2003, in determining if the bonus depreciation must be used as a Missouri modification. Property purchased before July 1, 2002, and after June 30, 2003, does not qualify for the modification.

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I have nonresident partners, is there anything special I am required to file or pay for them?

Yes, the partnership is required to make either a withholding payment (Forms MO-1NR and MO-2NR) or file a composite return for the nonresident partners.

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Who can be included in a composite return?

Any nonresident partner, including corporations, trust, partnerships, and estates not otherwise required to file a Missouri income tax return.

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How do I complete a composite return?

The composite return is filed on Form MO-1040 under the name, address and federal identification number of the partnership.

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Do I have to make estimated tax payments for a composite return?

Yes, estimated tax payments are required if your estimated tax is expected to be $100 or more.  The estimated tax payments are made on Form MO-1040ES under the name, address and federal identification number of the partnership.

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When is the composite return due?

The composite return is due when the partnership return is due, which is the 15th day of the fourth month following the close of the calendar or fiscal year.  For partnerships operating on a calendar year basis, the composite return is due on April 15th.

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Where do I mail the composite return?

The composite return should be mailed to one of the following addresses:

Refund or No Balance Due:

Individual Income Tax
P O Box 500
Jefferson City MO 65106-0500

Owe Balance Due:

Individual Income Tax
P O BOX 329
Jefferson City MO 65107-0329

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If I file a composite return, am I still required to file the Missouri partnership return?

Yes, the composite return meets the partners filing requirement and the Missouri Partnership Return of Income meets the partnerships filing requirement.

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How do I make a withholding payment for my nonresident partners?

The Form MO-1NR must be completed and a copy of the Form MO-2NR must be attached for each nonresident partner.

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Do I have to make quarterly or estimated withholding payments for my nonresident partners?

No, this is not a true withholding tax and is only paid once a year when the partnership return is due.

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When is the withholding payment due?

The withholding payment is due when the income information (Schedule K-1) is provided to the partners, or the same time the partnership return is due.

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For whom do I need to make the withholding payment?

All nonresident individual (actual person) partners.

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Are my nonresident partners required to file an income tax return if I make a withholding payment for them?

Yes, each nonresident partner is required to file a Missouri Income Tax Return (Form MO-1040). A space is provided on the return for the payment to be reported.

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I have nonresident partners who do not want to be included in the filing of a composite return and do not want a withholding payment made on their behalf, is this possible?

Yes, a Partnership/S Corporation Withholding Exemption/Revocation Agreement (Form MO-3NR) can be completed and filed with the Department of Revenue for the nonresident partner(s).  The nonresident partner will then be required to make individual estimated tax payments for any income received from the partnership.

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I made a withholding payment (Form MO-2NR) in error, how do I get it refunded?

A written request for refund must be submitted to the department.  In the request you will need to include the information from the Form MO-2NR(s).

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