Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo Chapter 143.121

Title X TAXATION AND REVENUE

Chapter 143.121 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 ... (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 ... (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. (8/28/2025)
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 ... (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 ... (8/28/2022)
143.121	Missouri adjusted gross income. (8/28/2025)
143.123	Taxes on annuities, pensions and retirement allowances, subtraction per ... (6/14/1989)
143.124	Annuities, pensions, retirement benefits, or retirement allowances provided ... (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) ... (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, ... (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 ... (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 ... (8/28/2018)
	WITHHOLDING OF TAX
143.191	Employer to withhold tax from wages — armed services, withholding from ... (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 — ... (7/1/2003)
143.241	Employer's and corporate officer's liability for withheld taxes — sale of ... (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. (8/28/2025)
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 ... (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 — ... (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 ... (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 ... (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 — ... (8/28/2018)
143.455	Taxable income, what constitutes — definitions — taxable in another state, ... (8/28/2018)
143.461	Elective division of income. (8/28/2018)
143.471	S corporations, shareholders — composite returns — withholding required, ... (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 ... (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 ... (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 ... (7/1/1993)
143.782	Definitions. (8/28/2014)
143.783	Debt requirement, exception — revenue department's priority — setoff in ... (8/28/1984)
143.784	Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's ... (8/28/1994)
143.785	Hearing before agency requesting setoff to determine validity of claim, ... (8/28/1984)
143.786	Setoff finalization procedure — refund deemed granted, when — excess over ... (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 — ... (3/16/1982)
143.790	Unpaid health care services to hospitals or health care providers, claim ... (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 ... (8/28/1992)
143.903	Unexpected court or administrative hearing decision shall apply only after ... (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 ... (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 ... (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 — ... (8/28/1995)
	REFUND DONATIONS
143.1000	Funding — income tax refund, designating authorized amount, when — ... (8/28/1986)
143.1001	Taxpayers, individuals or corporations may designate tax refund as ... (1/1/2017)
143.1002	Tax refund credited to home delivered meals trust fund — contributions ... (8/28/2014)
143.1003	Tax refund may be credited to National Guard trust fund — director's duties ... (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 ... (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 ... (8/28/2007)
143.1009	Breast cancer awareness trust fund, designation of tax refund permitted — ... (8/28/2012)
143.1013	American Red Cross trust fund, refund donation to — fund created — ... (8/28/2011)
143.1014	Puppy protection trust fund, refund donation to — fund created, use of ... (8/28/2011)
143.1015	Foster care and adoptive parents recruitment and retention fund, refund ... (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 ... (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 — ... (8/28/2003)
143.1026	Sahara's law — pediatric cancer research donation — fund created — sunset ... (8/28/2019)
143.1027	Missouri National Guard Foundation Fund, tax refund contribution may be ... (8/28/2014)
143.1028	Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund ... (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 — ... (8/28/2016)
	INCOME TAX DEDUCTION — FIRST-TIME HOME BUYER
143.1150	First-time home buyer tax deduction — definitions — deduction amount — ... (8/28/2018)
	INCOME TAX DEDUCTION — LONG-TERM DIGNITY SAVINGS ACCOUNT
143.1160	Long-term dignity savings account tax deduction — definitions — deduction ... (8/28/2020)
	INCOME TAX DEDUCTION — FOSTER PARENTS
143.1170	Foster parent tax deduction — definitions — amount — procedure — rulemaking ... (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, ... (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 ... (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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