How do I allocate my farm income on my Part-Year or Nonresident Missouri return?

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. 

Where do I enter?

To enter this income on your Nonresident or Part-Year Missouri return, go to the:

1. State Section
2. Part-Year/Nonresident Missouri return
3. Form MO-NRI Missouri Income Percentage 
4. Enter Missouri portion of Farm Income/(Loss)