Missouri is not a Community Property State
Non - Resident and Part-Year Tax Return
1. Add Form (state tab), RET MO - 1040 Missouri Income Tax Return - Long Form
2. Add Form (State Tab), FRM MO - NRI Missouri Non-Resident Income Percentage
3. Complete Form NRI Non - Resident Income Percentage Part A/B: Resident/Nonresident Status
4. Confirm Missouri Income is correct from Part B - Worksheet for Missouri Source Income line U
Credit for Taxes Paid to Another State
1. Add FRM MO - CR Missouri Credit for Income Tax Paid to Another State
2. Enter State Abbreviation above line 3 on Form CR Credit for Taxes Paid to Other States
3. Enter State's income on line 3 and/or 4 on Form CR
4. Confirm income tax you paid to another state is correct on line 10 of Form CR
The Service-members Civil Relief Act prevents military personnel from being taxes on military income by any state other than their home of record state. The Military Spouses Relief Act prevents income earned by service-members' spouses from being taxes by any state other than their state of residence.
To determine if any income for a military individual (and spouse, if married) is taxable to MO, the individual must first determine if MO is his/her home of record.
If you entered the armed forces in MO, your home of record is presumed to be MO and you are presumed to be domiciled in MO. Since individuals w/ a MO home of record can be stationed in MO or outside MO, their tax obligations can be different based on their specific circumstances.
Nonresidents of MO who are stationed in MO due to military orders generally do not have a MO home of record. Any military pay earned in MO by a person who does not have a MO home of record is not taxable and may be excluded from MO AGI. However, any additional non-military income is taxable.
Visit dor.mo.gov for details
Property Tax Credit
The MO Property Tax Credit Claim gives credit to certain senior citizens and 100% disabled individuals for a portion of the real estate taxes or rent they have paid for the year. The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home. The actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable). If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
1. Add Form (state tab), FRM MO - PTS Missouri Property Tax Credit or FRM MO - RET Missouri Certification of Rent Paid (depending on if taxpayer pays real estate taxes or rent)
2. Complete either FRM MO - PTS or FRM MO - RET
Refer to dor.mo.gov for further details about Missouri state tax