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Missouri Tax Resources

Governor: Jay Nixon
Income Tax Revenue (2007): $10,704,834,000.00
Missouri Population 5,878,399

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Free E-Filing for Missouri with TurboTax

TurboTax provides free electronic state tax filing for qualified residents of the state of Missouri. Missouri is a sponsor of the Free File program therefore Missouri's lower income taxpayers can e-file their state taxes with TurboTax at no cost. You qualify for free state tax filing if any or all of the following apply:

  • You earned $30,000 or less on your adjusted gross income.
  • Or you were active duty military in 2008 with an an adjusted gross income of $56,000 or less.
  • Or if you qualify for the earned income credit.

See taxfreedom.com for more details. E-File your Taxes with TurboTax Now. Its Quick, Easy, Secure and Free.

Missouri Mailing Address

Wondering where to mail your Missouri taxes? Here's the address:

Missouri Department Of Revenue
Jefferson City, MO 65105-2200



Missouri Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Missouri.

Missouri Residents

You are a Missouri resident if you either maintained a permanent home in Missouri, lived in Missouri for more than 183 days of the tax year, or if you do not maintain a permanent home in another state. As a Missouri resident you are required to file a tax return if you had to file a federal return, you made more than $1200 of Missouri income, or if your income is more than the sum of your deductions and exemptions. To file a Missouri resident return use Form MO-1040 (attached below). For additional information see MO-1040/MO-1040A Instructions (attached below).

Related Tax Forms

  • Form MO-1040 - Missouri Individual Income Tax Return (The Long Form)

Missouri Residents who lived in Missouri for part of the year

You are a part-year resident if you moved your domicile into or out of Missouri during the tax year. A part year resident is treated as a nonresident but may file taxes as a resident.

A part–year resident may claim either the Missouri Resident Credit, a credit for income paid to other states, or the Missouri Income Percentage, allowing Missouri to tax only income made from Missouri sources. If you are married and filing jointly you and your spouse can each file one of the credits however no one may claim both credits.

Claim the Missouri Resident Credit if you are filing as a resident and claim the Missouri Income Percentage if you filing as a nonresident.

To claim the Missouri Resident Credit file Form MO-CR and attach it to the other state’s return. To claim the Missouri Income Percentage file Form MO-NRI and attach it to your federal return.

Related Tax Forms

  • Form MO-1040 - Missouri Individual Income Tax Return (The Long Form)
  • Form MO-CR - MISSOURI CREDIT FOR INCOME TAXES PAID TO OTHER STATES OR POLITICAL SUBDIVISIONS
  • Form MO-NRI - MISSOURI INCOME PERCENTAGE

Missouri Residents who work in another state

You are a Missouri resident if you either maintain a permanent home in Missouri or lived in Missouri for more than 183 days of the tax year. As a Missouri resident you are required to file a tax return if you had to file a federal return, you made more than $1200 of Missouri income, or your income is more than the sum of your deductions and exemptions. To file a Missouri resident return use Form MO-1040 (attached below). For additional information see MO-1040/MO-1040A Instructions (attached below).

If you are a Missouri resident who made income from another state and had to pay taxes to another state on that income you might be able to claim a Missouri tax credit. To qualify for the credit complete Form MO-CR and attach it to the other state’s return and your Missouri return (filed using Form W-2). You will need to include all income (both that from Missouri sources and from other states) on your Missouri return using Form MO-1040 or Form MO-1040A.

Related Tax Forms

  • Form MO-1040 - Missouri Individual Income Tax Return (The Long Form)
  • Form MO-CR - MISSOURI CREDIT FOR INCOME TAXES PAID TO OTHER STATES OR POLITICAL SUBDIVISIONS

Nonresidents who work in Missouri

You qualify as a nonresident of Missouri if your domicile was in Missouri but you maintained a permanent house somewhere besides Missouri and did not maintain a permanent residence in Missouri. You are also a nonresident of Missouri if you spent less than 30 days in Missouri. If you are a Missouri nonresident you can claim the Missouri Income Percentage, allowing you to pay taxes on income earned only in Missouri. This is because Missouri may tax only wages for services performed in Missouri. To know how much income is from Missouri sources, and can be taxed by Missouri, obtain a Form W-2 from your employer(s). You may not need to file a Missouri return if you made less than $600 of Missouri income. Lastly if you work in more than one other state you are an interstate employee and may only be taxed by your state of residency.

You will need to begin filing your Missouri return with your total federal adjusted gross income that includes income from all states. The reason for this is because if you begin filing with only Missouri income your deductions will be too high. This is because deductions and exemptions are supposed to apply to your total income and not just Missouri income.

To file your nonresident return use Form MO-1040. To claim Missouri Income Percentage complete Form MO-NRI and attach it your federal return, your W-2 forms, and your Missouri return (Form MO-1040).

If you paid property taxes to another state besides Missouri claim these taxes on Form MO-A.

Related Tax Forms

  • Form MO-A - MISSOURI INDIVIDUAL INCOME TAX ADJUSTMENTS
  • Form MO-1040 - Missouri Individual Income Tax Return (The Long Form)
  • Form MO-NRI - MISSOURI INCOME PERCENTAGE

Nonresidents who sold property in Missouri

You qualify as a nonresident of Missouri if your domicile was in Missouri but you maintained a permanent house somewhere besides Missouri and did not maintain a permanent residence in Missouri. You are also a nonresident of Missouri if you spent less than 30 days in Missouri. If you are a Missouri nonresident you can claim the Missouri Income Percentage, allowing you to pay taxes on income earned only in Missouri. This is because Missouri may tax only wages for services performed in Missouri. To know how much income is from Missouri sources, and can be taxed by Missouri, obtain a Form W-2 from your employer(s). You may not need to file a Missouri return if you made less than $600 of Missouri income. Lastly if you work in more than one other state you are an interstate employee and may only be taxed by your state of residency.

You will need to begin filing your Missouri return with your total federal adjusted gross income that includes income from all states. The reason for this is because if you begin filing with only Missouri income your deductions will be too high. This is because deductions and exemptions are supposed to apply to your total income and not just Missouri income.

To file your nonresident return use Form MO-1040. To claim Missouri Income Percentage complete Form MO-NRI and attach it your federal return, your W-2 forms, and your Missouri return (Form MO-1040).

If you paid property taxes to another state besides Missouri claim these taxes on Form MO-A.

Related Tax Forms

  • Form MO-A - MISSOURI INDIVIDUAL INCOME TAX ADJUSTMENTS
  • Form MO-1040 - Missouri Individual Income Tax Return (The Long Form)
  • Form MO-NRI - MISSOURI INCOME PERCENTAGE

Missouri Tax Forms

  • Form MO-CR - MISSOURI CREDIT FOR INCOME TAXES PAID TO OTHER STATES OR POLITICAL SUBDIVISIONS
  • Form MO-NRI - MISSOURI INCOME PERCENTAGE
  • Form MO-A - MISSOURI INDIVIDUAL INCOME TAX ADJUSTMENTS
  • Form MO-1040A - Missouri Individual Income Tax Return (The Short Form)
  • Form MO-1040 - Missouri Individual Income Tax Return (The Long Form)

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