☰ Revisor of Missouri
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 Title X TAXATION AND REVENUE

 Chapter 143 Income Tax 
143.005   Sections 143.181 and 143.471 effective date. (8/28/1983)
143.009   Effective date. (1/1/1973)
IMPOSITION OF TAX
143.011   Resident individuals — tax rates — rate reductions, when. (1/2/2023)
143.021   Tax determined by rates in section 143.011 — no tax on taxable income, when. (1/2/2023)
143.022   Deduction for business income — business income defined — increase in percentage of subtraction, when. (8/28/2023)
143.031   Combined return of husband and wife. (1/1/1973)
143.041   Nonresident individual — inapplicable to out-of-state businesses and employees, when. (8/28/2014)
143.051   Part-year resident. (1/1/1973)
143.061   Fiduciaries. (1/1/1973)
143.071   Corporations — inapplicable to out-of-state businesses, when. (8/28/2018)
143.081   Credit for income tax paid to another state. (8/28/2024)
143.091   Meaning of terms. (1/1/1990)
143.101   Definitions. (1/1/1973)
COMPUTATION OF RESIDENT INDIVIDUAL INCOME
143.111   Missouri taxable income. (8/28/1999)
143.113   Deduction for health insurance costs of self-employed individuals, rules. (8/28/1999)
143.114   Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan — information provided to former employees upon separation. (8/28/2023)
143.118   Health care sharing ministry deduction — rulemaking authority. (8/28/2007)
143.119   Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision. (8/28/2022)
143.121   Missouri adjusted gross income. (8/28/2024)
143.123   Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period. (6/14/1989)
143.124   Annuities, pensions, retirement benefits, or retirement allowances provided by state, United States, political subdivisions or any other state, Keogh plans, annuities from defined pension plans and IRAs, amounts subtracted from Missouri adjusted gross income. (8/28/2023)
143.125   Social Security benefits income tax exemption — amount — rulemaking authority. (8/28/2023)
143.127   Deduction for restitution received by victims of National Socialist (Nazi) persecution. (8/28/2000)
143.131   Missouri standard deduction, when used, amount. (1/1/1990)
143.141   Itemized deductions, when authorized, how computed. (1/1/1993)
143.143   Provisions of sections 143.131 and 143.141 effective, when. (8/28/1977)
143.151   Missouri personal exemptions. (1/1/2019)
143.161   Missouri dependency exemptions. (1/1/2019)
143.171   Federal income tax deduction, amount, corporate and individual taxpayers. (7/1/2021)
143.173   Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date. (8/28/2012)
143.174   Tax deduction for compensation received as an active duty military member. (8/28/2024)
143.175   Military personnel, reserves and inactive duty training, deduction, amount. (8/28/2024)
143.177   Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority. (1/1/2023)
COMPUTATION OF NONRESIDENT INDIVIDUAL INCOME
143.181   Missouri nonresident adjusted gross income. (7/1/2003)
143.183   Professional athletes and entertainers, state income tax revenues from nonresidents — transfers to Missouri arts council trust fund, Missouri humanities council trust fund, Missouri state library networking fund, Missouri public television broadcasting corporation special fund and Missouri historic preservation revolving fund. (8/28/2018)
WITHHOLDING OF TAX
143.191   Employer to withhold tax from wages — armed services, withholding from wages or retirement — federal civil service retirement, withholding authorized, when — inapplicable to out-of-state businesses, when. (8/28/2015)
143.201   Information statement for employee. (1/1/1973)
143.211   Credit for tax withheld. (1/1/1973)
143.221   Employer's return and payment of tax withheld. (8/28/2016)
143.225   Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized. (7/1/2003)
143.241   Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities. (8/28/2004)
143.251   Employer's failure to withhold. (1/1/1973)
143.261   Compensation. (1/1/1973)
143.265   Retirement income, withholding authorized, when. (1/1/1989)
ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
143.271   Period for computation of taxable income. (1/1/1973)
143.281   Methods of accounting. (1/1/1973)
143.291   Adjustments. (1/1/1973)
143.301   Transitional adjustments. (1/1/1973)
ESTATES, TRUSTS, AND BENEFICIARIES — GENERALLY
143.311   Missouri taxable income and tax. (1/1/1973)
143.321   Exempt associations, trusts, and organizations. (1/1/1973)
ESTATES, TRUSTS, AND BENEFICIARIES, RESIDENT
143.331   Resident estate or trust defined. (8/28/2000)
143.341   Missouri taxable income of resident estate or trust. (1/1/1973)
143.351   Fiduciary adjustment. (1/1/1973)
143.361   Credit for income tax paid to another state. (1/1/1973)
ESTATES, TRUSTS, AND BENEFICIARIES, NONRESIDENT
143.371   Nonresident estate or trust defined. (1/1/1973)
143.381   Missouri taxable income of nonresident estate or trust. (1/1/1973)
143.391   Share of nonresident estate, trust, or beneficiary in income from Missouri sources. (1/1/1973)
PARTNERS AND PARTNERSHIPS
143.401   General treatment of partners and partnerships. (1/1/1973)
143.411   Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount. (5/20/1997)
143.421   Nonresident partner — adjusted gross income from Missouri sources. (1/1/1973)
143.425   Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions — reporting requirements — audited partnerships, duties — additional taxes assessed, when — estimated payments — rulemaking authority. (8/28/2020)
CORPORATIONS
143.431   Missouri taxable income and tax. (8/28/2018)
143.433   No corporate income tax return or other document filing required, when. (8/28/2018)
143.436   SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules. (8/28/2024)
143.441   Corporation defined — corporate tax inapplicable, when. (8/28/2020)
143.451   Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned. (8/28/2018)
143.455   Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations. (8/28/2018)
143.461   Elective division of income. (8/28/2018)
143.471   S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions. (8/28/2018)
RETURNS, DECLARATIONS, AND PAYMENTS
143.481   Persons required to make returns of income. (8/28/2003)
143.491   Returns by husband and wife. (1/1/1973)
143.501   Returns by fiduciary and partnership. (1/1/1973)
143.511   Time and place for filing returns and paying tax, exception. (12/31/1994)
143.521   Declarations of estimated tax. (8/28/1998)
143.531   Time for filing declaration of estimated tax. (1/1/1990)
143.541   Payments of estimated tax. (1/1/1973)
143.551   Extension of time for filing and payment. (1/1/1973)
143.561   Signing of returns and other documents. (1/1/1973)
143.571   Requirements — returns, notices, records, and statements. (1/1/1973)
143.581   Partnership returns. (1/1/1973)
143.591   Information returns. (8/28/2016)
143.601   Report of change in federal taxable income. (1/1/1973)
DEFICIENCIES
143.611   Examination of return. (1/1/1973)
143.621   Assessment final if no protest. (1/1/1984)
143.631   Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect. (8/28/1996)
143.641   Notice of determination after protest. (1/1/1973)
143.651   Action of director of revenue final — review. (8/28/1978)
143.661   Burden of proof on taxpayer, exceptions. (8/28/1978)
143.671   Evidence of related federal determination admissible, when. (8/28/1978)
143.681   Mathematical error. (1/1/1973)
143.691   Waiver of restriction. (1/1/1973)
143.701   Assessment of tax. (8/28/1978)
143.711   Limitations on assessment. (1/1/1973)
143.721   Recovery of erroneous refund. (1/1/1973)
143.731   Interest on underpayments. (8/28/1988)
143.732   Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision. (7/11/2019)
ADDITIONS TO TAX AND PENALTIES
143.741   Failure to file tax returns. (1/1/1973)
143.751   Failure to pay tax. (8/28/1998)
143.761   Failure to pay estimated income tax. (1/1/1989)
143.771   Additions treated as tax. (1/1/1973)
143.773   Penalty for filing incomplete or misleading return — procedure. (8/28/1984)
CREDITS AND REFUNDS
143.781   Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies. (7/1/1993)
143.782   Definitions. (8/28/2014)
143.783   Debt requirement, exception — revenue department's priority — setoff in addition to other remedies. (8/28/1984)
143.784   Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's rights, how waived — joint returns only one taxpayer liable for setoff, procedure — deposit of funds — reciprocal agreements with other state. (8/28/1994)
143.785   Hearing before agency requesting setoff to determine validity of claim, when — appeal. (8/28/1984)
143.786   Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited. (7/1/1993)
143.787   Director's duties, forms — rules and regulations, procedure. (8/28/1995)
143.788   Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties. (3/16/1982)
143.790   Unpaid health care services to hospitals or health care providers, claim may be made on debtor's tax refund — remainder to be debt of department of health and senior services. (8/28/2014)
143.791   Abatements. (1/1/1973)
143.801   Limitations on credit or refund. (8/28/2015)
143.811   Interest on overpayment. (7/1/2019)
143.821   Refund claim. (8/28/1988)
143.831   Notice of director's action. (1/1/1984)
143.841   Protest of denied claim. (8/28/1988)
MISCELLANEOUS ENFORCEMENT PROVISIONS
143.851   Timely mailing. (1/1/1973)
143.861   Collection procedures. (1/1/1973)
143.871   Income tax claim of other states. (1/1/1973)
143.881   Transferees. (1/1/1973)
143.891   Jeopardy assessments. (8/28/1978)
143.901   Bankruptcy or receivership, claims for deficiency. (8/28/1978)
143.902   Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director. (8/28/1992)
143.903   Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined. (10/1/1990)
CRIMINAL OFFENSES
143.911   Attempt to evade or defeat tax, penalty. (8/28/1974)
143.921   Failure to collect or pay over tax, penalty. (8/28/1974)
143.931   Failure to file return, supply information, pay tax, penalty. (8/28/1974)
143.941   False statements, penalty. (8/28/1974)
143.946   Prior conviction, effect of. (8/28/1974)
143.951   Limitations. (1/1/1973)
POWERS OF DIRECTOR OF REVENUE
143.961   Rules and regulations. (1/1/1973)
143.971   Returns and forms. (1/1/1973)
143.980   Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief. (8/28/2019)
143.986   Closing agreements. (1/1/1973)
MISCELLANEOUS
143.991   Armed Forces relief provision — Christopher J. Bosche memorial act. (8/28/2020)
143.996   Prohibition of legislator representation. (1/1/1973)
143.997   Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged. (6/12/1990)
143.998   Tax return to contain number assigned by director to school district. (8/28/1977)
143.999   Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure. (8/28/1995)
REFUND DONATIONS
143.1000   Funding — income tax refund, designating authorized amount, when — contributions. (8/28/1986)
143.1001   Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception. (1/1/2017)
143.1002   Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund. (8/28/2014)
143.1003   Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information. (1/1/2017)
143.1004   Tax refund may be designated to the Missouri military family relief fund. (8/28/2011)
143.1005   Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure. (8/28/2006)
143.1006   Childhood lead testing fund — refund donation designation. (8/28/2005)
143.1008   After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision. (8/28/2007)
143.1009   Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision. (8/28/2012)
143.1013   American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision. (8/28/2011)
143.1014   Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision. (8/28/2011)
143.1015   Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties. (8/28/2018)
143.1016   Organ Donor Program fund, designation of refund permitted — director's duties. (8/28/2017)
143.1017   Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision. (8/28/2011)
143.1020   Designation of state tax refund to general revenue — transfer of contributions. (7/1/2003)
143.1025   Workers memorial fund, tax refund contribution may be designated — director's duties. (8/28/2003)
143.1026   Sahara's law — pediatric cancer research donation — fund created — sunset provision. (8/28/2019)
143.1027   Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties. (8/28/2014)
143.1028   Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation. (8/28/2019)
143.1029   Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. (8/28/2019)
143.1032   Missouri medal of honor fund tax refund designation. (8/28/2021)
INCOME TAX DEDUCTIONS - JOB CREATION
143.1100   Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset. (8/28/2016)
INCOME TAX DEDUCTION — FIRST-TIME HOME BUYER
143.1150   First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. (8/28/2018)
INCOME TAX DEDUCTION — LONG-TERM DIGNITY SAVINGS ACCOUNT
143.1160   Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. (8/28/2020)
INCOME TAX DEDUCTION — FOSTER PARENTS
143.1170   Foster parent tax deduction — definitions — amount — procedure — rulemaking authority. (8/28/2021)
INCOME TAX DEDUCTIONS - TRANSPORTATION FACILITIES
143.2100   Definitions — report, contents — rulemaking authority. (8/28/2016)
143.2105   Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure. (8/28/2016)
143.2110   Income tax deduction for cargo — amount, claiming procedure. (8/28/2016)
143.2115   Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines. (8/28/2016)
 - Cross References
Awards may be denied or reduced in certain cases, 136.315
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers checks, certified checks or money orders required for payment of taxes when, 139.235
Credit cards accepted for payment of taxes and fees by department of revenue, charge for card use, when, 32.063
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Employer failing to pay withholding, notice by director of revenue, procedure to pay, failure to comply deemed failure to pay with intent to defraud, 32.052
Exemption from state taxes, retirement benefits, cities, 71.207
Exemptions, higher education loan authority, 173.415, 173.440
Limited liability companies, classification and treatment, 347.187
Litigation expenses may be allowed in certain tax cases, when, 136.315
Military service, extensions and exemptions, 41.950
Research expenses, tax credit for, 620.1039
Subordination of certain tax liens to child support liens, when, 454.522
Tax amnesty, 32.375 to 32.383
Transient employers to post registration with revenue for income tax withholding, violations, penalty, 285.234

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