Partnership Tax FAQs

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

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.

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 6-month period.  Attach a copy of your filed Federal Form 7004 to your Missouri return when filed.

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.

No, Missouri will accept an alternative media format (CD-Rom or USB drive) 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.

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.

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.

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.

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.

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

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

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.

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.

If you expect to owe tax, please complete Form MO-60 (Application for Extension of Time to File), marking the composite return box, attach your payment and mail to the address provided on the form. If you do not expect to owe tax, attach a copy of your Federal Form 7004 to the composite return when filed, an automatic 6 month extension of time to file will be granted.

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

Refund or No Balance Due:

Owe Balance Due:

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

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

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

An Extension of Time to File the Forms MO-1NR and MO-2NR is not required by the Department. The payment and forms are due when the income information (Schedule K-1) is provided to the partners, which includes the extension of time to file.

All nonresident individual (actual person) partners.

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.

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.

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).