Instructions - MO-NRI, Part A
Part A, Line 1: Nonresidents of Missouri
If you are a Missouri nonresident and had Missouri source income, complete Part A, Line 1, Part B, and Part C. Attach a copy of
your federal return, Form(s) W-2 and 1099 and this form to your Missouri return.
Part A, Line 2: Part-Year Resident
If you were a Missouri part-year resident with Missouri source income and income from another state, you may use Form MO-NRI
or Form MO-CR, whichever is to your benefit. When using Form MO-NRI, complete Part A, Line 2, Part B, and Part C. Missouri
source income includes any income (pensions, annuities, etc.) that you received while living in Missouri. Attach a copy of your
federal return, Form(s) W-2 and 1099 and this form to your Missouri return.
Part A, Line 3: Military Nonresident Tax Status
Missouri Home of Record - If you have a Missouri home of record and you:
a) Did not have any Missouri income other than military income, were not in Missouri for more than 30 days, did not maintain a
home in Missouri during the year, but did maintain living quarters elsewhere, you qualify as a nonresident for tax purposes.
Complete Part A, Line 3 and enter “0” on Part C, Line 1.
b) Did have Missouri income other than military income, were in Missouri for more than 30 days or maintained a home in
Missouri during the year, you cannot use this form. You must file Form MO-1040 because 100 percent of your income is
taxable, including your military income. Do not complete this form.
c) Did not have Missouri income other than military income but spent more than 30 days in Missouri or maintained a home in
Missouri during the year, you must file Form MO-1040 because 100 percent of your income is taxable, including your military
income. Do not complete this form.
d) Are married to a Missouri resident, who is not in the military, but lives with you outside of Missouri on military orders, you may
use Form MO-NRI to calculate your Missouri income percentage. However, any income earned by your spouse is taxable to
Missouri. Your spouse is not eligible to complete Form MO-NRI.
Military Nonresident Stationed in Missouri - If you are a military nonresident, stationed in Missouri and you:
a) Earned non-military income while in Missouri - You must file Form MO-1040. Complete Part A, Line 3, Part B and Part C.
The nonresident military pay should be subtracted from your federal adjusted gross income using Form MO-A, Part 1, Line
10, as a “Military (nonresident) Subtraction”.
b) Only had military income while in Missouri - You may complete a Military - No Return Required Form online at
https://sa.dor.mo.gov/nri/.
Note: If you file a joint federal return, you must file a combined Missouri return (regardless of whom earned the income).
Complete each column of Part B and Part C of this form. Do not combine incomes for you and your spouse.
1. Did you maintain a permanent
place of residency in Missouri?
2. Did you spend more than 30
days in Missouri?
You are a
Resident.
Did you maintain a permanent place of
residency elsewhere?
1. Did you maintain a permanent
place of residency in Missouri?
2. Did you spend more than 183
days in Missouri?
Are you domiciled* in Missouri?
NO
YES
NO
to
both
YES
to
either
You are a
Nonresident
(for tax
purposes).
You are a Resident.
You are a
Nonresident.
You are a
Resident.
NO to either
YES
to
both
NO
YES
Use this diagram to determine if you or your spouse are a RESIDENT OR NONRESIDENT
*Domicile (Home of Record) - The place an individual intends to be his or her permanent home; a place that he or she intends to return whenever absent.
A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there.
An individual can only have one domicile at a time.
MO-NRI Page 3
