Nonresident Alien
If you are a nonresident alien who is required to file a federal Form 1040NR (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 11.
Filing Status
When completing your Missouri return, you must use the same filing status as on your federal return.
If you selected filing status Single on the Federal Form 1040NR, select Single as your filing status on Form MO-1040.
If you selected filing status Married filing separate and did not claim your spouse as an exemption on Federal Form 1040NR, select Married Filing Separate as your filing status on Form MO-1040.
If you selected filing status Qualifying widow(er) on Federal Form 1040NR, select Qualifying Widow(er) as your filing status on Form MO-1040.
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 12a
- Line 9, 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 1a
- Line 10, 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 1b
Federal Tax Deduction
Enter on Form MO-1040, Line 9 the amount from the Form 1040NR, Line 22 less the amount from Line 17, as well as the net premium tax credit and health coverage tax credit (Federal Form 1040, Schedule 3, Part 2, Lines 9 and 13c).
Enter on Form MO-1040, Line 10 the total amount from Federal Form 1040NR, Line 17; Schedule 3, Part 1, Line 1; Schedule 2, Part 2, Line 8 and Line 10; and any recapture taxes included on Schedule 2, Part 2, Line 21.
Other Federal Tax Deduction
Enter on Form MO-1040, Line 10 the amount from Federal Form 1040NR, Lines 16, 20, and 23A.
*For all other lines, see instructions for Form MO-1040 and Form MO-A.