MISSOURI
separate property state

 

Military Income:   Military income is exempt from taxation as of 2016. (Missouri has conflicting information as the taxation of military personnel who are residents. However, 143.174.  Tax deduction for compensation received as an active duty military member. appears to clearly state that income of Active Duty Missouri residents is not taxed.)

Military Filing Requirement:  Yes, even if no tax is withheld, residents must either file a tax return to maintain Missouri residency. If residents have no state tax withheld, they may complete Missouri No Return Required - Military in lieu of filing a Missouri tax return. Missouri No Return Required - Military is available online at https://sa.dor.mo.gov/nri/.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse must not be a resident of Missouri. Must provide verification of state of residence such as copy of current year state income tax return filed in your state of residence, current year property tax receipts, current driver license, vehicle registration or voter identification card.

Forms Used:            

Filing Status:  Same as federal return.  If non-military spouse is not from Missouri and has no Missouri income, they file as nonresidents. 

Attach Copy of Federal Return:  Yes

Not Taxed: 

Where to Mail:
Refunds: Tax Due:
Department of Revenue
PO Box 500
Jefferson City, MO  65106-0500
Department of Revenue
PO Box 329
Jefferson City, MO  65107-0329
Refund Inquiry:  (573) 751-3505 Forms: 1-800-877-6881
General Information:  (573) 751-3505 Electronic Filing:  (573) 751-7200
Other Info: Website:  http://dor.mo.gov
Military Income Deduction:
http://dor.mo.gov/military/military_income_deduction_info.php#MilitaryUpdate

Taxpayer Services
Missouri Dept of Revenue
PO Box 2200
Jefferson City, MO 65105-2200

 
E-filing Info:  Retain MO 8453 for 4 years.
Tax Form Instructions:

Resident Instructions

Non-Resident Instructions

Military Page

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Married or Single - Resident but Income from Other State
6. Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both Missouri residents, lived at their present location all year, and one or both had income.

Main Info Screen.  As Missouri does not tax military income when stationed outside the state, the military members income is not taxable.  Therefore a non-resident Missouri income tax return will be prepared.  This is the one instance when you will ignore red fields.  Check the box for not preparing a state return to make the red fields go away.

 

Missouri 1040 Form.  A joint resident Missouri income tax return should be prepared.  You must enter the appropriate Resident County Code from the options available.

 

Missouri Form 1040, Page 3.  The Military income is entered on Line 20 for subtraction. If the Missouri return is to be e-filed, a PDF showing proof of the active duty status must be attached. Include a copy of your Leave and Earnings Statement(s) that validate how long the member was on active duty for training or annual training and the amount earned on active duty for training or on annual training. Failure to attach the required documentation may result in the disallowance of the deduction. I

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of Missouri, while the other member is a resident of a different state.  A Missouri income tax return must be prepared due to the taxpayer or spouse having Missouri earned income.

Main Info Screen.  If the spouse is a domicile (resident) of another state, the parties should file as nonresidentsMilitary members who do not live in Missouri are generally not subject to income tax on their military pay and the military member is a “nonresident” for tax status purposes and military pay, interest, and dividends are not taxable to Missouri.  For this example, the taxpayer is a resident of Missouri while the spouse is a resident of North Dakota. Check the box for not preparing a state return to make the red fields go away.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.  

Missouri 1040 Form.   A joint non-resident Missouri income tax return should be prepared.  You must enter the appropriate Resident County Code from the options available.

Missouri Form NRI - Nonresident Income Percentage will be generated.  This form is used to subtract out the out of state military and other-states (North Dakota) income.  The residency status needs to be completed on the top of the form, as in the example. 


Missouri Form 1040, Page 3.  The Military income is entered on Line 20 for subtraction. If the Missouri return is to be e-filed, a PDF showing proof of the active duty status must be attached. Include a copy of your Leave and Earnings Statement(s) that validate how long the member was on active duty for training or annual training and the amount earned on active duty for training or on annual training. Failure to attach the required documentation may result in the disallowance of the deduction. I

Review the remainder of the Missouri Form 1040 and NRI to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a Missouri tax return due to one or both having Missouri earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a Missouri income tax return because the spouse worked in Missouri.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Missouri Form 1040.   A joint non-resident Missouri income tax return should be prepared.  You must enter the appropriate Resident County Code from the options available. NOTE: Non-residents of Missouri should use 347 for their School District Code

Missouri MOA - Individual Income Tax Adjustments.  To comply with the provisions of the Service Members Civil Relief Act and the Military Spouse Residency Relief Act the nontaxable income is removed. Check the box for the nonresident military spouse as in the example. Also check the Military (nonresident) block under Line 9 and enter the amount of Active Duty pay and the amount of wages earned by the nonresident military spouse in the appropriate columns.

Missouri Form NRI - Nonresident Income Percentage will be generated.  This form is used to subtract out the (Wisconsin) income.  The residency status needs to be completed on the top of the form, as in the example. 

Review the remainder of the Missouri Form 1040 and NRI to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from Missouri during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of Missouri.  The Spouse and taxpayer must file a Missouri tax return due to one or both of them having Missouri earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from Missouri to North Dakota during the year.  The spouse was a resident of Missouri but now wishes to become a resident of North Dakota for tax purposes.  The spouse therefore was a part-year resident of both Missouri and North Dakota and must file a Missouri income tax return because the spouse worked in Missouri. Check the box for not preparing a state return as necessary to make the red fields go away.

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Missouri Form 1040.   A joint part-year resident Missouri income tax return should be prepared.  This form will be generated for a Missouri part-year resident who must report Missouri earned income.  You must enter the appropriate Resident County Code from the options available.

Missouri MOA - Individual Income Tax Adjustments.   To comply with the provisions of the Service Members Civil Relief Act check the Military (nonresident) block under Line 9 and enter the amount of Active Duty pay. 

Missouri Form NRI - Nonresident Income Percentage will be generated.  This form is used to subtract out the (Indiana and North Dakota) income.  The residency status needs to be completed on the top of the form, as in the example. 

Review the remainder of the Missouri Form 1040 and NRI  to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Married or Single Military Resident of Missouri with Income from Another State  - Taxpayer is single.  The taxpayer must file a Missouri tax return due to him or her having Missouri earned income.

Main Info Screen.  Military members who do not live in Missouri are generally not subject to income tax on their military pay and the military member is a “nonresident” for tax status purposes and military pay, interest, and dividends are not taxable to Missouri.  For this example the taxpayer is a military member stationed in North Dakota but also a non-resident of Missouri.  Therefore a non-resident Missouri income tax return will be prepared.  The taxpayer had a job in North Dakota therefore having North Dakota earned income also. Check the box for not preparing a state return as necessary to make the red fields go away.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

Missouri Form 1040.   A non-resident Missouri income tax return should be prepared.  You must enter the appropriate Resident County Code from the options available.

Missouri Form 1040, Page 3.  The Military income is entered on Line 20 for subtraction. If the Missouri return is to be e-filed, a PDF showing proof of the active duty status must be attached. Include a copy of your Leave and Earnings Statement(s) that validate how long the member was on active duty for training or annual training and the amount earned on active duty for training or on annual training. Failure to attach the required documentation may result in the disallowance of the deduction. I

 

MO CR - Credit for Income Tax Paid to Other States for Missour Residents. MO CR can only be used for residents who file a MO resident return. If the individual exempts military income on a non-resident Missouri return, this credit is disallowed. If needed, add MO CR to the return and enter the other state, amount of income taxed by that state and the amount of income tax. This is not the amount withheld, but the actual amount of tax paid

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended Missouri return must be filed because the taxpayer received new tax information after their Missouri return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

Missouri 1040 - Missouri Individual Income Tax Return.  The same Missouri 1040 Form that was used to file the return is used to amend the return.  Answer the questions as in the example.  You must check the appropriate boxes to lock in the original refund or balance due before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

Missouri 1040 - Missouri Individual Income Tax Return, Page 2.  Return to the Missouri 1040 form to determine if the taxpayer is receiving an additional refund or owes money.

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.