Farm income is created on Federal Schedule F and reported on Federal Form 1040, line 8.
Nonresidents:
You would generally include this income or loss if it is from Missouri source income: farms that are based in (located) and generate income in Missouri.
Part year residents:
You would generally include this income or loss if it is earned during your period of residency. If the farm remains in Missouri after you move, this income is considered Missouri source income and is taxable to Missouri regardless of your new state of residency.
Program Entry
- State Section
- Part-Year/Nonresident Missouri return
- Form MO-NRI Missouri Income Percentage
- Enter Missouri portion of Farm Income/(Loss)