Effective - 20 May 1997
143.411. Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount. — 1. Any modification described in sections 143.121 and 143.141 which relates to an item of partnership income, gain, loss, or deduction shall be made in accordance with the partner's distributive share, for federal income tax purposes, of the item to which the modification relates. Where a partner's distributive share of any such item is not required to be taken into account separately for federal income tax purposes, the partner's distributive share of such item shall be determined in accordance with his distributive share, for federal income tax purposes, of partnership taxable income or loss generally.
2. Each item of partnership income, gain, loss, or deduction shall have the same character for a partner under sections 143.005 to 143.998 as it has for federal income tax purposes. Where an item is not characterized for federal income tax purposes, it shall have the same character for a partner as if realized directly from the source from which realized by the partnership or incurred in the same manner as incurred by the partnership.
3. Where a partner's distributive share of an item of partnership income, gain, loss, or deduction is determined for federal income tax purposes by a special provision in the partnership agreement with respect to such item, and the principal purpose of such provision is the avoidance of tax under sections 143.005 to 143.998, the partner's distributive share of such item and any modification required with respect thereto shall be determined in accordance with his distributive share of the taxable income or loss of the partnership generally (that is, exclusive of those items requiring separate computation under the provisions of Section 702 of the Internal Revenue Code).
4. The director of revenue shall permit partnerships to file composite returns and to make composite payments of tax on behalf of its nonresident partners not otherwise required to file a return. If the nonresident partner's filing requirements result* solely from one or more interests in any other partnerships or subchapter S corporations, that nonresident partner may be included in the composite return.
5. If a partnership pays or credits amounts to any of its nonresident individual partners on account of their distributive share of the partnership income for a taxable year of the partnership, the partnership shall either timely file with the department of revenue an agreement as provided in subsection 6 of this section or withhold Missouri income tax as provided in subsection 7 of this section. A partnership that timely files an agreement as provided in subsection 6 of this section with respect to a nonresident partner for a taxable year shall be considered to have timely filed such an agreement for each subsequent taxable year. A partnership that does not timely file such an agreement for a taxable year shall not be precluded from timely filing such an agreement for subsequent taxable years. A partnership is not required to deduct and withhold Missouri income tax for a nonresident partner if:
(1) The nonresident partner not otherwise required to file a return agrees to have the Missouri income tax due paid as part of the partnership's composite return;
(2) The nonresident partner not otherwise required to file a return had Missouri assignable federal adjusted gross income from the partnership of less than twelve hundred dollars;
(3) The partnership is liquidated or terminated;
(4) Income was generated by a transaction related to termination or liquidation; or
(5) No cash or other property was distributed in the current and prior taxable year.
6. The agreement referred to in subdivision (1) of subsection 5 of this section is an agreement by a nonresident partner of the partnership to:
(1) File a return in accordance with the provisions of section 143.481 and to make timely payment of all taxes imposed on the partner by this state with respect to income of the partnership; and
(2) Be subject to personal jurisdiction in this state for purposes of the collection of income taxes, together with related interest and penalties, imposed on the partner by this state with respect to the income of the partnership.
The agreement will be considered timely filed for a taxable year, 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 filed pursuant to section 143.511.
7. The amount of Missouri income tax to be withheld is determined by multiplying the partner's distributive share allocable to Missouri that is paid or credited to a nonresident partner during the taxable year by the highest rate used to determine a Missouri income tax liability for an individual, except that the amount of the tax withheld may be determined based on withholding tables provided by the director of revenue if the partner submits a Missouri withholding allowance certificate.
8. A partnership shall be entitled to recover for a partner on whose behalf a tax payment was made pursuant to this section, if such partner has no tax liability.
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(L. 1972 S.B. 549, A.L. 1993 S.B. 66 & 20, A.L. 1997 H.B. 655 merged with S.B. 170)
Effective 6-24-97 (H.B. 655) 5-20-97 (S.B. 170)
*Word "results" appears in original rolls.
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 143.005 - Sections 143.181 and 143.471 effective date.
Section 143.009 - Effective date.
Section 143.011 - Resident individuals — tax rates — rate reductions, when.
Section 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when.
Section 143.031 - Combined return of husband and wife.
Section 143.051 - Part-year resident.
Section 143.061 - Fiduciaries.
Section 143.071 - Corporations — inapplicable to out-of-state businesses, when.
Section 143.081 - Credit for income tax paid to another state.
Section 143.091 - Meaning of terms.
Section 143.101 - Definitions.
Section 143.111 - Missouri taxable income.
Section 143.113 - Deduction for health insurance costs of self-employed individuals, rules.
Section 143.118 - Health care sharing ministry deduction — rulemaking authority.
Section 143.121 - Missouri adjusted gross income.
Section 143.125 - Social Security benefits income tax exemption — amount — rulemaking authority.
Section 143.131 - Missouri standard deduction, when used, amount.
Section 143.141 - Itemized deductions, when authorized, how computed.
Section 143.143 - Provisions of sections 143.131 and 143.141 effective, when.
Section 143.151 - Missouri personal exemptions.
Section 143.161 - Missouri dependency exemptions.
Section 143.171 - Federal income tax deduction, amount, corporate and individual taxpayers.
Section 143.174 - Tax deduction for compensation received as an active duty military member.
Section 143.175 - Military personnel, reserves and inactive duty training, deduction, amount.
Section 143.181 - Missouri nonresident adjusted gross income.
Section 143.201 - Information statement for employee.
Section 143.211 - Credit for tax withheld.
Section 143.221 - Employer's return and payment of tax withheld.
Section 143.251 - Employer's failure to withhold.
Section 143.261 - Compensation.
Section 143.265 - Retirement income, withholding authorized, when.
Section 143.271 - Period for computation of taxable income.
Section 143.281 - Methods of accounting.
Section 143.291 - Adjustments.
Section 143.301 - Transitional adjustments.
Section 143.311 - Missouri taxable income and tax.
Section 143.321 - Exempt associations, trusts, and organizations.
Section 143.331 - Resident estate or trust defined.
Section 143.341 - Missouri taxable income of resident estate or trust.
Section 143.351 - Fiduciary adjustment.
Section 143.361 - Credit for income tax paid to another state.
Section 143.371 - Nonresident estate or trust defined.
Section 143.381 - Missouri taxable income of nonresident estate or trust.
Section 143.401 - General treatment of partners and partnerships.
Section 143.421 - Nonresident partner — adjusted gross income from Missouri sources.
Section 143.431 - Missouri taxable income and tax.
Section 143.433 - No corporate income tax return or other document filing required, when.
Section 143.441 - Corporation defined — corporate tax inapplicable, when.
Section 143.461 - Elective division of income.
Section 143.481 - Persons required to make returns of income.
Section 143.491 - Returns by husband and wife.
Section 143.501 - Returns by fiduciary and partnership.
Section 143.511 - Time and place for filing returns and paying tax, exception.
Section 143.521 - Declarations of estimated tax.
Section 143.531 - Time for filing declaration of estimated tax.
Section 143.541 - Payments of estimated tax.
Section 143.551 - Extension of time for filing and payment.
Section 143.561 - Signing of returns and other documents.
Section 143.571 - Requirements — returns, notices, records, and statements.
Section 143.581 - Partnership returns.
Section 143.591 - Information returns.
Section 143.601 - Report of change in federal taxable income.
Section 143.611 - Examination of return.
Section 143.621 - Assessment final if no protest.
Section 143.641 - Notice of determination after protest.
Section 143.651 - Action of director of revenue final — review.
Section 143.661 - Burden of proof on taxpayer, exceptions.
Section 143.671 - Evidence of related federal determination admissible, when.
Section 143.681 - Mathematical error.
Section 143.691 - Waiver of restriction.
Section 143.701 - Assessment of tax.
Section 143.711 - Limitations on assessment.
Section 143.721 - Recovery of erroneous refund.
Section 143.731 - Interest on underpayments.
Section 143.741 - Failure to file tax returns.
Section 143.751 - Failure to pay tax.
Section 143.761 - Failure to pay estimated income tax.
Section 143.771 - Additions treated as tax.
Section 143.773 - Penalty for filing incomplete or misleading return — procedure.
Section 143.782 - Definitions.
Section 143.787 - Director's duties, forms — rules and regulations, procedure.
Section 143.801 - Limitations on credit or refund.
Section 143.811 - Interest on overpayment.
Section 143.821 - Refund claim.
Section 143.831 - Notice of director's action.
Section 143.841 - Protest of denied claim.
Section 143.851 - Timely mailing.
Section 143.861 - Collection procedures.
Section 143.871 - Income tax claim of other states.
Section 143.881 - Transferees.
Section 143.891 - Jeopardy assessments.
Section 143.901 - Bankruptcy or receivership, claims for deficiency.
Section 143.911 - Attempt to evade or defeat tax, penalty.
Section 143.921 - Failure to collect or pay over tax, penalty.
Section 143.931 - Failure to file return, supply information, pay tax, penalty.
Section 143.941 - False statements, penalty.
Section 143.946 - Prior conviction, effect of.
Section 143.951 - Limitations.
Section 143.961 - Rules and regulations.
Section 143.971 - Returns and forms.
Section 143.986 - Closing agreements.
Section 143.991 - Armed Forces relief provision — Christopher J. Bosche memorial act.
Section 143.996 - Prohibition of legislator representation.
Section 143.998 - Tax return to contain number assigned by director to school district.
Section 143.1000 - Funding — income tax refund, designating authorized amount, when — contributions.
Section 143.1004 - Tax refund may be designated to the Missouri military family relief fund.
Section 143.1006 - Childhood lead testing fund — refund donation designation.
Section 143.1016 - Organ Donor Program fund, designation of refund permitted — director's duties.
Section 143.1020 - Designation of state tax refund to general revenue — transfer of contributions.
Section 143.1029 - Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.
Section 143.1032 - Missouri medal of honor fund tax refund designation.
Section 143.2100 - Definitions — report, contents — rulemaking authority.
Section 143.2110 - Income tax deduction for cargo — amount, claiming procedure.