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Missouri

If you are required to file a federal income tax return you are also required to file state income tax return with the state of Missouri, unless:

• You are a resident with less than $1,200 of Missouri AGI
• You are a nonresident with less than $600 of Missouri income
• Your Missouri AGI is less than the amount of your standard deduction and personal exemptions combined.

RESIDENT:

You are considered a Missouri resident if you hold domicile (permanment home) in the state or have lived in the state for more than 183 days during the tax year.

PART-YEAR RESIDENT:

Any individual that has established domicile in the state during the tax year or has moved from the state, setting up permanent residency elsewhere, during the tax year; is considered a part-year resident of Missouri. Part-year residents may take either a Missouri residency credit or Missouri income percentage (their choice). Couples filing jointly can have both individuals in the marriage select either option when filing income tax.

NON-RESIDENT:

Individual who do not live in the state of Missouri are nonresidents. Individuals with a permanent home (domicile) in the state can be consider a nonresident if:

• They do not maintain permanent place of abode in the state
• Hold a permanent home elsewhere; and
• Spends no more than 30 days of the taxable year in the state of Missouri

Nonresidents may claim a Missouri income percentage reducing their Missouri tax liability to only Missouri sourced income from the tax year.