Resident Credit or Missouri Income Percentage A taxpayer filing as a resident who paid taxes to another state or political subdivision may take a credit for tax paid by using Form MO-CR. A taxpayer filing as a nonresident may calculate their Missouri income percentage by using the Form MO-NRI. A Form MO-CR and a Form MO-NRI may not be used by the same tax payer on Form MO-1040. (If filing a com bined return, one spouse may use Form MO-NRI and the other spouse may elect to use Form MO-CR). See Lines 25 and 26. For more information and examples, visit http://dor.mo.gov/personal/individual/. Attach a copy of your other state or political subdivision’s return.