reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.113 - Deduction for health insurance costs of self-employed individuals, rules.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1999
143.113. Deduction for health insurance costs of self-employed individuals, rules. —
1. For all taxable years beginning on or after January 1, 2000, an individual taxpayer who is an employee within the meaning of Section 401(c)(1) of the Internal Revenue Code of 1986, as amended, shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an amount equal to the amount which the taxpayer has paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse, and dependents to the extent that such amounts qualify as deductible pursuant to Section 162(l) of the Internal Revenue Code of 1986, as amended, for the same taxable year, and shall only be deductible to the extent that such amounts are not deducted on the taxpayer's federal income tax return for that taxable year.
2. The director of the department of revenue shall promulgate rules and regulations to administer the provisions of this section. No rule or portion of a rule promulgated pursuant to the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of chapter 536.
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(L. 1999 H.B. 516)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.118 - Health care sharing ministry deduction — rulemaking authority.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2007
143.118. Health care sharing ministry deduction — rulemaking authority. —
1. For all taxable years beginning on or after January 1, 2007, an individual taxpayer shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an amount equal to the amount which the taxpayer has paid during the taxable year as a member of a health care sharing ministry as defined in section 376.1750 and shall only be deductible to the extent that such amounts are not deducted on the taxpayer's federal income tax return for that taxable year.
2. The director of the department of revenue shall promulgate rules and regulations to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.
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(L. 2007 H.B. 818)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.119 - Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2022, 2 histories
143.119. Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision. —
1. A self-employed taxpayer, as such term is used in the federal internal revenue code, who is otherwise ineligible for the federal income tax health insurance deduction under Section 162 of the federal internal revenue code shall be entitled to a credit against the tax otherwise due under this chapter, excluding withholding tax imposed by sections 143.191 to 143.265, in an amount equal to the portion of such taxpayer's federal tax liability incurred due to such taxpayer's inclusion of such payments in federal adjusted gross income. To be eligible for a credit under this section, the self-employed taxpayer shall have a Missouri income tax liability, before any other tax credits, of less than three thousand dollars. The tax credits authorized under this section shall be nontransferable, nonrefundable, and shall not be carried back or forward to any other tax year. A self-employed taxpayer shall not claim both a tax credit under this section and a subtraction under section 143.113 for the same tax year.
2. The director of the department of revenue shall promulgate rules and regulations to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.
3. Pursuant to section 23.253 of the Missouri sunset act:
(1) The provisions of this section shall sunset automatically on December 31, 2028, unless reauthorized by an act of the general assembly; and
(2) If such program is reauthorized, this section shall sunset automatically December thirty-first six years after the effective date of the reauthorization of this section; and
(3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset; and
(4) The provisions of this subsection shall not be construed to limit or in any way impair the department's ability to redeem tax credits authorized on or before the date the program authorized pursuant to this section expires, or a taxpayer's ability to redeem such tax credits.
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(L. 2007 H.B. 818, A.L. 2022 H.B. 2400)
Sunset date 12-31-28
Termination date 9-01-29
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.123 - Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 14 Jun 1989, see footnote
143.123. Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period. —
Any six thousand dollar subtraction provided by law for annuities, pensions, and retirement allowances in total per taxpayer, as hereafter provided by subsequent law, shall be implemented in a maximum amount of six thousand dollars per year, or three thousand dollars for a six-month period.
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(L. 1989 H.B. 610 § 1)
Effective 6-14-89
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.127 - Deduction for restitution received by victims of National Socialist (Nazi) persecution.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2000
143.127. Deduction for restitution received by victims of National Socialist (Nazi) persecution. —
1. For all tax years beginning on or after January 1, 2000, the following amounts received by an individual or returns and payments to an individual shall be subtracted from such individual's federal adjusted gross income, to the extent such amounts, returns or payments are included in such individual's federal adjusted gross income:
(1) Amounts received as reparations or restitution for the loss of liberty or life or damage to health by the victims of National Socialist (Nazi) persecution;
(2) Returns of tangible or intangible property seized, misappropriated or lost as a result of National Socialist (Nazi) actions or policies and any cash values in replacement of such property;
(3) Payments of insurance policies purchased prior to December 31, 1945, by the victims of National Socialist (Nazi) persecution; and
(4) Any accumulated or accrued interest on such amounts, returns or payments.
2. The subtraction of the amounts, returns or payments from an individual's Missouri adjusted gross income shall only apply if such individual was a victim of National Socialist (Nazi) persecution, actions or policies or is the spouse or descendant of a victim of National Socialist (Nazi) persecution, actions or policies, and such individual or family member is the first recipient of such amounts, returns or payments.
3. As used in this section,
"National Socialist (Nazi) persecution, actions and policies"
means persecution, actions or policies taken by Germany and other countries, or by organizations, institutions and companies within those countries, against the victims of the Nazi Holocaust.
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(L. 2000 H.B. 1452)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.131 - Missouri standard deduction, when used, amount.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1990, see footnote
143.131. Missouri standard deduction, when used, amount. —
1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141.
2. The Missouri standard deduction shall be the allowable federal standard deduction.
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(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.)
Effective 1-1-90
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.141 - Itemized deductions, when authorized, how computed.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1993, see footnote
143.141. Itemized deductions, when authorized, how computed. —
If federal taxable income of a resident individual is determined by itemizing deductions from his federal adjusted gross income, he may elect to deduct his Missouri itemized deduction in lieu of his Missouri standard deduction. The Missouri itemized deduction of a resident individual means the allowable federal itemized deductions which consist of allowable federal deductions other than those allowable in arriving at federal adjusted gross income and other than the federal deductions for personal and dependency exemptions, with the following modifications:
(1) Reduced by the proportional amount thereof representing the tax imposed by sections 143.011 to 143.998;
(2) Reduced by the proportional amount thereof representing any income taxes imposed by another state of the United States or a political subdivision thereof or the District of Columbia;
(3) Increased by the fair market value of a literary, musical, scholarly, or artistic composition contributed to any tax exempt agency or institution which is operated on a not-for-profit basis by any taxpayer whose personal efforts created such composition less the amount deducted from federal adjusted gross income attributable to such contribution. The fair market value of such literary, musical, scholarly or artistic composition shall be determined by written appraisal of the property by a person qualified to make such an appraisal other than the taxpayer, the donee, or any "related taxpayer" within the meaning of such term as defined by sections 267(b) and 1313(c) of the Internal Revenue Code, as amended. The appraisal shall be made within one year of the date of the donation and attached to the taxpayer's income tax return;
(4) Increased to the extent not otherwise deductible, by the taxes for the same taxable year for which the return is being filed that are imposed by the following provisions of the Internal Revenue Code:
(a) Section 3101, relating to the tax on employees under the Federal Insurance Contributions Act;
(b) Sections 3201 and 3211, relating to the taxes on railroad employees and railroad employee representatives under the Railroad Retirement Tax Act;
(c) Section 1401, relating to tax on self-employment income, to the extent that such taxes were not deducted in the computation of the taxpayer's federal adjusted gross income under the Internal Revenue Code of 1986, as amended.
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(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1984 H.B. 1112, A.L. 1989 H.B. 35, et al., A.L. 1992 H.B. 1155)
Effective 1-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.143 - Provisions of sections 143.131 and 143.141 effective, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 1977
143.143. Provisions of sections 143.131 and 143.141 effective, when. —
The provisions of sections 143.131 to 143.143 shall apply with respect to all taxable years beginning after December 31, 1976.
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(L. 1977 S.B. 451 § A)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.151 - Missouri personal exemptions.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 2019, 2 histories, see footnote
143.151. Missouri personal exemptions. —
For all taxable years beginning before January 1, 1999, a resident shall be allowed a deduction of one thousand two hundred dollars for himself or herself and one thousand two hundred dollars for his or her spouse if he or she is entitled to a deduction for such personal exemptions for federal income tax purposes. For all taxable years beginning on or after January 1, 1999, a resident shall be allowed a deduction of two thousand one hundred dollars for himself or herself and two thousand one hundred dollars for his or her spouse if he or she is entitled to a deduction for such personal exemptions for federal income tax purposes, provided that the exemption amount as defined under 26 U.S.C. Section 151 is not zero. For all tax years beginning on or after January 1, 2017, a resident with a Missouri adjusted gross income of less than twenty thousand dollars shall be allowed an additional deduction of five hundred dollars for himself or herself and an additional five hundred dollars for his or her spouse if he or she is entitled to a deduction for such personal exemptions for federal income tax purposes, provided that the exemption amount as defined under 26 U.S.C. Section 151 is not zero, and his or her spouse's Missouri adjusted gross income is less than twenty thousand dollars.
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(L. 1972 S.B. 549, A.L. 1999 H.B. 516, A.L. 2014 S.B. 509 & 496, A.L. 2018 H.B. 2540)
Effective 1-01-19
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.161 - Missouri dependency exemptions.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 2019, 2 histories, see footnote
143.161. Missouri dependency exemptions. —
1. For all taxable years beginning after December 31, 1997, a resident may deduct one thousand two hundred dollars for each dependent for whom such resident is entitled to a dependency exemption deduction for federal income tax purposes, provided that the exemption amount as defined under 26 U.S.C. Section 151 is not zero. In the case of a dependent who has attained sixty-five years of age on or before the last day of the taxable year, if such dependent resides in the taxpayer's home or the dependent's own home or if such dependent does not receive Medicaid or state funding while residing in a facility licensed pursuant to chapter 198, the taxpayer may deduct an additional one thousand dollars.
2. For all taxable years beginning on or after January 1, 1999, a resident who qualifies as an unmarried head of household or as a surviving spouse for federal income tax purposes may deduct an additional one thousand four hundred dollars.
3. For all taxable years beginning on or after January 1, 2015, for each birth for which a certificate of birth resulting in stillbirth has been issued under section 193.165, a taxpayer may claim the exemption under subsection 1 of this section only in the taxable year in which the stillbirth occurred, if the child otherwise would have been a member of the taxpayer's household.
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(L. 1972 S.B. 549, A.L. 1998 S.B. 675, et al., A.L. 1999 H.B. 516, A.L. 2015 H.B. 517 & 754, A.L. 2018 H.B. 2540)
Effective 1-01-19
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.174 - Tax deduction for compensation received as an active duty military member.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2016
143.174. Tax deduction for compensation received as an active duty military member. —
For all tax years beginning on or after January 1, 2016, for purposes of calculating the Missouri taxable income as required under section 143.011, one hundred percent of the income received by any person as salary or compensation in any form as a member of the active duty component of the Armed Forces of the United States, and to the extent that such income is included in the federal adjusted gross income, may be deducted from the taxpayer's Missouri adjusted gross income to determine such taxpayer's Missouri taxable income. If such person files a combined return with a spouse, any military income received while engaging in the performance of active duty may be deducted from their Missouri combined adjusted gross income.
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(L. 2016 S.B. 814)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.175 - Military personnel, reserves and inactive duty training, deduction, amount.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2018
143.175. Military personnel, reserves and inactive duty training, deduction, amount. —
1. For all tax years beginning on or after January 1, 2020, for purposes of calculating the Missouri taxable income as required under section 143.011, a percentage of the income received by any person as salary or compensation:
(1) In performance of inactive duty for training (IDT) of the National Guard or annual training status (AT) of the National Guard; or
(2) In reserve components of the Armed Forces of the United States;
­­and to the extent that such income is included in the federal adjusted gross income, may be deducted from the taxpayer's Missouri adjusted gross income to determine such taxpayer's Missouri taxable income. If such person files a combined return with a spouse, a percentage of any military income received while engaging in the performance of National Guard or reserve military duty may be deducted from their Missouri combined adjusted gross income. Such military income shall be deducted as follows:
(a) For the tax year beginning on or after January 1, 2020, twenty percent of such military income;
(b) For the tax year beginning on or after January 1, 2021, forty percent of such military income;
(c) For the tax year beginning on or after January 1, 2022, sixty percent of such income;
(d) For the tax year beginning on or after January 1, 2023, eighty percent of such income;
(e) For all tax years beginning on January 1, 2024, and thereafter, one hundred percent of such income.
2. Notwithstanding the provisions of this section or any other provision of law to the contrary, the deduction authorized by this section shall not apply to compensation received while engaging in civilian federal service, including civil service positions requiring the wearing of military uniform and military affiliation.
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(L. 2018 S.B. 573)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.201 - Information statement for employee.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.201. Information statement for employee. —
Every employer required to deduct and withhold tax under sections 143.011 to 143.996 from the wages of an employee shall furnish to each employee in respect to the wages paid by such employer to such employee during the calendar year on or before January thirty-first of the succeeding year, or, if his employment is terminated before the close of such calendar year, within thirty days from the date on which the last payment of wages is made, a written statement in a form prescribed by the director of revenue showing the amount of wages paid by the employer to the employee, the amount if any deducted and withheld as tax, and such other information as the director of revenue shall prescribe.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.211 - Credit for tax withheld.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.211. Credit for tax withheld. —
Any amount of tax actually deducted and withheld under sections 143.011 to 143.996 in any calendar year shall be deemed to have been paid to the director of revenue on behalf of the person from whom withheld. Such person shall be credited with having paid that amount for his taxable year beginning in such calendar year.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.221 - Employer's return and payment of tax withheld.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2016, 2 histories
143.221. Employer's return and payment of tax withheld. —
1. Every employer required to deduct and withhold tax under sections 143.011 to 143.996 shall, for each calendar quarter, on or before the last day of the month following the close of such calendar quarter, file a withholding return as prescribed by the director of revenue and pay over to the director of revenue or to a depository designated by the director of revenue the taxes so required to be deducted and withheld.
2. Where the aggregate amount required to be deducted and withheld by any employer exceeds fifty dollars for at least two of the preceding twelve months, the director, by regulation, may require a monthly return. The due dates of the monthly return and the monthly payment or deposit for the first two months of each quarter shall be by the fifteenth day of the succeeding month. The due dates of the monthly return and the monthly payment or deposit for the last month of each quarter shall be by the last day of the succeeding month. The director may increase the amount required for making a monthly employer withholding payment and return to more than fifty dollars or decrease such required amount, however, the decreased amount shall not be less than fifty dollars.
3. Where the aggregate amount required to be deducted and withheld by any employer is less than one hundred dollars in each of the four preceding quarters, and to the extent the employer does not meet the requirements in subsection 2 of this section for filing a withholding return on a monthly basis, the employer shall file a withholding return for a calendar year. The director, by regulation, may also allow other employers to file annual returns. The return shall be filed and the taxes if any paid on or before January thirty-first of the succeeding year. The director may increase the amount required for making an annual employer withholding payment and return to more than one hundred dollars or decrease such required amount, however, the decreased amount shall not be less than one hundred dollars.
4. If the director of revenue finds that the collection of taxes required to be deducted and withheld by an employer may be jeopardized by delay, he may require the employer to pay over the tax or make a return at any time. A lien outstanding with regard to any tax administered by the director shall be a sufficient basis for this action.
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(L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1985 H.B. 202, A.L. 1998 H.B. 1301, A.L. 2016 H.B. 1582)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.251 - Employer's failure to withhold.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.251. Employer's failure to withhold. —
If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.261 - Compensation.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.261. Compensation. —
For every remittance to the director of revenue made on or before the date the remittance becomes due, the employer, other than the United States and its agencies, the state of Missouri and political subdivisions thereof, may deduct and retain the following percentages of the total amount of tax withheld and paid in each calendar year:
(1) Two percent of five thousand dollars or less;
(2) One percent of amount collected in excess of five thousand dollars and up to and including ten thousand dollars;
(3) One-half percent of amount collected in excess of ten thousand dollars.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.265 - Retirement income, withholding authorized, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1989, see footnote
143.265. Retirement income, withholding authorized, when. —
Every resident receiving retirement income from an entity in this state and provided that such income is taxable by this state may have an amount withheld from such income as a payment of state income tax as required by state law. The entity administering such pension or retirement fund or program shall, upon written application from the recipient of such payments, deduct and withhold from such payments for each payment period an amount designated by the recipient, but such withholding shall not be less than ten dollars per month, and shall forward this amount to the director of revenue as prescribed by section 143.221.
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(L. 1988 H.B. 1054, et al. § 1)
Effective 1-1-89
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.271 - Period for computation of taxable income.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.271. Period for computation of taxable income. —
1. For purposes of taxes imposed by sections 143.011 to 143.996, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes.
2. If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of the tax imposed by sections 143.011 to 143.996 shall be similarly changed. If a change in taxable year results in a taxable period of less than twelve months, the deductions allowed by sections 143.011 to 143.996 shall be prorated under regulations prescribed by the director of revenue.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.281 - Methods of accounting.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.281. Methods of accounting. —
1. For purposes of taxes imposed by sections 143.011 to 143.996, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes. If no method of accounting has been regularly used by the taxpayer, taxable income for purposes of sections 143.011 to 143.996 shall be computed under such method that in the opinion of the director of revenue fairly reflects income.
2. If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of sections 143.011 to 143.996 shall similarly be changed.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.291 - Adjustments.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.291. Adjustments. —
In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the director of revenue, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.301 - Transitional adjustments.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.301. Transitional adjustments. —
The director of revenue shall prescribe regulations dealing with situations in which the application of sections 143.011 to 143.996 to a taxpayer produces a computation of taxable income under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed for Missouri income taxation. The regulations shall provide change of accounting method adjustments over a period not to exceed five years where the adjustments are necessary to prevent substantial amounts from being duplicated or omitted.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.311 - Missouri taxable income and tax.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.311. Missouri taxable income and tax. —
The Missouri taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided in sections 143.321 to 143.391. The tax shall be computed on such taxable income at the rates provided in section 143.061 and shall be paid by the fiduciary.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.321 - Exempt associations, trusts, and organizations.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.321. Exempt associations, trusts, and organizations. —
A trust or other unincorporated organization which by reason of its purposes and activities is exempt from federal income tax shall be exempt from the tax imposed by sections 143.011 to 143.996. The preceding sentence shall not apply to unrelated business taxable income and other income on which Chapter 1 of the Internal Revenue Code imposes the federal income tax or any other tax measured by income.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.331 - Resident estate or trust defined.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2000
143.331. Resident estate or trust defined. —
A
"resident estate or trust"
means:
(1) The estate of a decedent who at his or her death was domiciled in this state;
(2) A trust that:
(a) Was created by will of a decedent who at his or her death was domiciled in this state; and
(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or
(3) A trust that:
(a) Was created by, or consisting of property of, a person domiciled in this state on the date the trust or portion of the trust became irrevocable; and
(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state.
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(L. 1972 S.B. 549, A.L. 2000 S.B. 896)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.341 - Missouri taxable income of resident estate or trust.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.341. Missouri taxable income of resident estate or trust. —
1. The Missouri taxable income of a resident estate or trust means its federal taxable income subject to the modifications in this section.
2. There shall be subtracted the amount if any that the federal personal exemption deduction allowable to the estate or trust exceeds its federal taxable income without its personal exemption deduction.
3. There shall be added or subtracted, as the case may be, the modifications described in sections 143.121 and 143.141, and there shall be subtracted the federal income tax deduction provided in section 143.171. These additions and subtractions shall only apply to the extent that they are not determinants of the federal distributable net income of the estate or trust.
4. There shall be added or subtracted, as the case may be, the share of the estate or trust in the fiduciary adjustment determined under section 143.351.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.351 - Fiduciary adjustment.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.351. Fiduciary adjustment. —
1. An adjustment shall be made in determining the Missouri taxable income of a resident estate or trust under section 143.341, or the Missouri adjusted gross income of a resident beneficiary of any estate or trust under section 143.121, subsection 4, in the amount of the share of each in the Missouri fiduciary adjustment as determined in this section.
2. The Missouri fiduciary adjustment shall be the net amount of the modifications described in subsections 2, 3, and 4 of section 143.121 (if the estate or trust is a beneficiary of another estate or trust), subsection 5 of section 143.121, section 143.141, and section 143.171. The net amount of such modification shall not include any modification to the extent such items are not determinants of the federal distributable net income of the estate or trust.
3. (1) The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident and charitable beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of the sum of federal distributable net income of the estate or trust and the amount paid or required to be paid to a charitable organization to the extent such amount is attributable to income for the current year.
(2) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to his share of the estate or trust income for such year, under the applicable law or the government instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust.
(3) The director of revenue may, by regulation, establish such other method or methods of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable. Such method may be used by the fiduciary in his discretion whenever the allocation of the fiduciary adjustment, pursuant to subdivision (1) or (2) of this subsection would result in an inequity which is substantial both in amount and in relation to the amount of the fiduciary adjustment.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.361 - Credit for income tax paid to another state.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.361. Credit for income tax paid to another state. —
A resident estate or trust shall be allowed the credit provided in section 143.081 (relating to an income tax imposed by another state).
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.371 - Nonresident estate or trust defined.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.371. Nonresident estate or trust defined. —
A
"nonresident estate or trust"
means an estate or trust which is not a resident estate or trust as defined in section 143.331.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.381 - Missouri taxable income of nonresident estate or trust.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.381. Missouri taxable income of nonresident estate or trust. —
1. The Missouri taxable income of a nonresident estate or trust consists of:
(1) Its share under section 143.391 of items of income, gain, loss, and deduction from sources within Missouri which enter into the federal definition of distributable net income;
(2) Increased or reduced by the amount of any items of income, gain, loss, or deduction from sources within Missouri which are recognized for federal income tax purposes but excluded from the federal definition of distributable net income of the estate or trust;
(3) To the extent relating to items within subdivision (2) of this subsection 1, there shall be added or subtracted, as the case may be, the modifications described in sections 143.121 and 143.141, and there shall be subtracted the federal income tax deduction provided in section 143.171. These additions and subtractions shall only apply to the extent that they are not determinants of the federal distributable net income of the estate or trust.
(4) There shall be subtracted a fractional share of the federal personal exemption deduction to which such nonresident estate or trust is entitled the numerator of which shall be the federal distributable net income derived from Missouri sources and the denominator of which shall be the federal distributable net income.
2. The sources of items of income, gain, loss, or deduction shall be determined under regulations prescribed by the director of revenue in accordance with the general rules in section 143.181 as if the estate or trust were a nonresident individual.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.401 - General treatment of partners and partnerships.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.401. General treatment of partners and partnerships. —
A partnership shall not be subject to tax under sections 143.011 to 143.996. Persons carrying on business as partners shall be liable for the tax under sections 143.011 to 143.996 only in their separate capacities. The provisions of the Internal Revenue Code relating to partners and partnerships shall apply in determining Missouri taxable income of each partner except, however, for the modifications provided in sections 143.411 and 143.421.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.421 - Nonresident partner — adjusted gross income from Missouri sources.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.421. Nonresident partner — adjusted gross income from Missouri sources. —
1. In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partner's distributive share of items of partnership income, gain, loss, and deduction entering into his federal adjusted gross income, as such part is determined under regulations prescribed by the director of revenue in accordance with the general rules in section 143.181.
2. In determining the source of a nonresident partner's adjusted gross income, no effect shall be given to a provision in the partnership agreement which:
(1) Characterizes payments to the partner as being for services or for the use of capital, or allocated to the partner, as income or gain from sources outside this state, a greater proportion of his distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside this state to partnership income or gain from all sources, except as authorized in subsection 4; or
(2) Allocates to the partner a greater proportion of a partnership item of loss or deduction connected with sources in this state than his proportionate share, for federal income tax purposes, of partnership loss or deduction generally, except as authorized in subsection 5.
3. Any modifications described in subsections 2 and 3 of section 143.121, and in section 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, but limited to the portion of such item derived from or connected with sources in this state.
4. The director of revenue may, on application, authorize the use of such other methods of determining a nonresident partner's portion of partnership items derived from or connected with sources in this state, and the modifications related thereto, as may be appropriate and equitable, on such terms and conditions as he may require.
5. A nonresident partner's distributive share of items of income, gain, loss, or deduction shall be determined under subsection 1 of section 143.411. The character of partnership items for a nonresident partner shall be determined under subsection 2 of section 143.411. The effect of a special provision in a partnership agreement, other than a provision referred to in subsection 2 of this section, having as a principal purpose the avoidance of tax under sections 143.011 to 143.996, shall be determined under subsection 3 of section 143.411.
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(L. 1972 S.B. 549)
Effective 1-1-73
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.433 - No corporate income tax return or other document filing required, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2018
143.433. No corporate income tax return or other document filing required, when. —
Notwithstanding any law to the contrary, any entity not subject to the tax on corporations under subsection 2 of section 143.441 shall not be required to complete or file any document or return related to corporate income taxes.
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(L. 2018 S.B. 769)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.441 - Corporation defined — corporate tax inapplicable, when.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2020, 2 histories
143.441. Corporation defined — corporate tax inapplicable, when. —
1. The term
"corporation"
means every corporation, association, joint stock company and joint stock association organized, authorized or existing under the laws of this state and includes:
(1) Every corporation, association, joint stock company, and joint stock association organized, authorized, or existing under the laws of this state, and every corporation, association, joint stock company, and joint stock association, licensed to do business in this state, or doing business in this state, and not organized, authorized, or existing under the laws of this state, or by any receiver in charge of the property of any such corporation, association, joint stock company or joint stock association;
(2) Every railroad corporation or receiver in charge of the property thereof which operates over rails owned or leased by it and every corporation operating any buslines, trucklines, airlines, or other forms of transportation, including qualified air freight forwarders, operating over fixed routes owned, leased, or used by it extending from this state to another state or states. For purposes of this subdivision,
"qualified air freight forwarder"
means a taxpayer who meets all of the following requirements:
(a) The taxpayer is primarily engaged in the facilitation of the transportation of property by air;
(b) The taxpayer does not itself operate the aircraft; and
(c) The taxpayer is in the same affiliated group as an airline;
(3) Every corporation, or receiver in charge of the property thereof, which owns or operates a bridge between this and any other state; and
(4) Every corporation, or receiver in charge of the property thereof, which operates a telephone line or lines extending from this state to another state or states or a telegraph line or lines extending from this state to another state or states.
2. The tax on corporations provided in subsection 1 of section 143.431 and section 143.071 shall not apply to:
(1) A corporation which by reason of its purposes and activities is exempt from federal income tax. The preceding sentence shall not apply to unrelated business taxable income and other income on which chapter 1 of the Internal Revenue Code imposes the federal income tax or any other tax measured by income;
(2) An express company which pays an annual tax on its gross receipts in this state;
(3) An insurance company which is subject to an annual tax on its gross premium receipts in this state;
(4) A Missouri mutual or an extended Missouri mutual insurance company organized under chapter 380; and
(5) Any other corporation that is exempt from Missouri income taxation under the laws of Missouri or the laws of the United States.
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(L. 1972 S.B. 549, A.L. 1989 S.B. 228, A.L. 2009 H.B. 577, A.L. 2020 H.B. 1963)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.481 - Persons required to make returns of income.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 28 Aug 2003
143.481. Persons required to make returns of income. —
An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:
(1) Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;
(2) Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;
(3) Every resident estate or trust which is required to file a federal income tax return;
(4) Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;
(5) Every nonresident trust which for the taxable year has from sources within this state, either:
(a) Any taxable income; or
(b) Gross income of six hundred dollars or more regardless of the amount of taxable income;
(6) Every corporation which:
(a) Is not an exempt corporation described in subsection 2 of section 143.441;
(b) Is required to file a federal income tax return; and
(c) Has gross income from sources within this state of one hundred dollars or more.
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(L. 1972 S.B. 549, A.L. 2003 S.B. 293)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 143 - Income Tax › Section 143.491 - Returns by husband and wife.

Title X TAXATION AND REVENUE
Chapter 143
• Effective - 01 Jan 1973, see footnote
143.491. Returns by husband and wife. —
1. A combined return shall be filed by a husband and wife who file a joint federal return even though one of them has neither income nor deductions. The tax liability of the two taxpayers shall be separate and not joint and several.
2. Separate returns shall be filed by a husband and wife who do not file a joint federal return.
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(L. 1972 S.B. 549)
Effective 1-1-73