Looking for a Missouri Tax Forms And Templates? Download it for free!

DRAFT * DRAFT * DRAFT * DRAFT * DRAFT * DRAFT

Form MO-3NR Instructions

Partnership or S Corporation Withholding Exemption or Revocation Agreement

The Form MO-3NR is used to initiate an agreement between

Part 3

the nonresident partner or S corporation shareholder and the

Withholding Tax Exemption Revocation

Missouri Department of Revenue (Department) for an election of

(Completed by the taxpayer electing to revoke the

exempt status from Missouri income tax withholding on Missouri

exempt status)

distributive share item(s) of partnership or S corporation income.

Additionally, the Form MO-3NR can be used to revoke a previous

Enter your name, social security number, and address in the

election of exempt withholding status.

spaces provided. By revoking your exemption status, the

partnership or S corporation is required to withhold Missouri

Note: If you are electing to revoke your withholding exemption

income taxes on your Missouri distributive share item(s) and to

status please check the box at the top of the form and complete

remit this withholding tax on your behalf. The revocation will

Parts 1, 3, and 4 only.

remain in effect until you elect to change your exempt status by

filing a new Form MO-3NR.

Part 1

Name and Address

Part 4

(Completed by the partnership or S corporation)

Signature

Select partnership or S corporation in the spaces provided, enter

You must sign and date your agreement. Please include a

the partnership or S corporation federal identification number,

daytime telephone number where you may be reached in case

Missouri identification number, name, address and e-mail

the Department has questions regarding your agreement.

address.

When to File

Part 2

Withholding Tax Exemption

This agreement will be considered timely filed for a taxable year,

(Completed by the taxpayer electing exemption from

and for all subsequent taxable years, if it is filed at or before the

time the annual return for such taxable year is required to be

withholding)

filed, without regard to extension of time to file.

Enter your name, social security number, and address in the

Where to File

spaces provided. By requesting an exemption from Missouri

withholding on your Missouri distributive share item(s) you are

Mail the completed Form MO-3NR(s) to the address at the

also agreeing to the following:

bottom of the form.

(1) To file a return in accordance with the provisions of

Section 143.481,

RSMo, and to make timely payment

of all taxes imposed on you by the state of Missouri

with respect to the income of the partnership or S

corporation until you notify the Department of a change

in this elec tion; and

(2) To be subject to personal jurisdiction in this state for

the purpose of the collection of income taxes, together

with related interest and penalties, imposed on you by

this state with respect to your distributive share of the

income of this partnership or S corporation.

Form MO-3NR (Revised 12-2016)

DRAFT * DRAFT * DRAFT * DRAFT * DRAFT * DRAFT

Form Mo-3nr Draft - Partnership Or S Corporation Withholding Exemption Or Revocation Agreement - 2016 Page 2

Related Articles

Related forms

Related Categories