If you are a nonresident alien who is required to file a federal Form 1040NR or Form 1040NR-EZ (with Missouri source income of $600 or more), you must file Form MO-1040A (Short Form) or MO-1040 (Long Form). Attach a complete copy of your federal return and all supporting documentation. If you are a nonresident alien and do not have a social security number, enter your tax identification number (TIN) in the space provided.

Special Filing Instructions

Income

Your Missouri return must begin with the federal adjusted gross income reported on your federal income tax return. To determine your income:

  • Enter on Form MO-1040, Line 1 or Form MO-1040A, Line 1, the amount from Federal Form 1040NR, Line 35 or Federal Form 1040NR-EZ, Line 10.

Filing Status

When completing your Missouri return, you must use the same filing status as on your federal return.  To determine your filing status and exemption amount reportable on Form MO-1040, Line 9 or Form MO-1040A, Line 4, see below:

  • If you marked Box 1 or 2 on the Federal Form 1040NR; or Box 1 on Federal Form 1040NR-EZ, check Box A on Form MO-1040, Line 9 or Form MO-1040A, Line 4.
  • If you marked Box 3 or 4 on Federal Form 1040NR and:
    • Did not claim your spouse as an exemption on Federal Form 1040NR, check Box D on Form MO-1040, Line 9 or Form MO-1040A, Line 4.
    • Claimed your spouse as an exemption on Federal Form 1040NR, check Box E on Form MO-1040, Line 9 or Form MO-1040A, Line 4.
  • If you marked Box 5 on Federal Form 1040NR; or Box 2 on Federal Form 1040NR-EZ, check Box D on Form MO-1040, Line 9 or Form MO-1040A, Line 4.
  • If you marked Box 6 on Federal Form 1040NR, check Box G on Form MO-1040, Line 9 or Form MO-1040A, Line 4.

Itemized Deductions

Nonresident aliens who are required to itemize deductions on the federal return are required to itemize deductions on the Missouri return. To determine your Missouri itemized deductions, complete Form MO-A, Part 2. Line references specific to nonresident alien federal returns are as follows:

  • Line 1, Federal itemized deductions. Enter the federal itemized deductions reported on your federal return:
    • Federal Form 1040NR—Line 37
    • Federal Form 1040NR-EZ – Line 11
  • Line 8, State and Local Income Taxes. Enter the amount of state and local income tax withheld from your wages, that were included in your federal itemized deductions reported on:
    • Federal Form 1040NR-Schedule A, Line 3
    • Federal Form 1040-NR-EZ – Itemized Deduction Worksheet, Line 1
  • Line 9, Local Earnings Tax. Enter the amount shown as local tax withheld on your Form W-2(s), that were included in your federal itemized deductions from:
    • Federal Form 1040NR- Schedule A, Line 2.
    • Federal Form 1040NREZ – Local income tax included in Itemized Deduction Worksheet, Line 1.

Federal Tax Deduction

Enter on Form MO-1040, Line 10 the amount from Federal Form 1040NR, Line 51 minus Line 42 minus Line 60 and any amounts from Forms 8801 and 8885 included on Line 64; or the amount from Federal Form 1040NR-EZ, Line 15.

Other Federal Tax Deduction

Enter on Form MO-1040, Line 11 the amount from Federal Form 1040NR, Lines 42, 44, and 54.

*For all other lines, see instructions for Form MO-1040 and Form MO-A.