Missouri — Personal Income Tax

Missouri imposes personal income tax on residents and nonresidents with Missouri-source income. The filing obligation turns on residency status and income thresholds.

## Residents

Missouri imposes tax for every taxable year on the Missouri taxable income of every resident. Source: Mo. Rev. Stat. § 143.011(1)

A resident is an individual who is domiciled in Missouri, unless that individual (1) maintains no permanent place of abode in Missouri, (2) maintains a permanent place of abode elsewhere, and (3) spends not more than 30 days of the taxable year in Missouri. An individual not domiciled in Missouri may also be treated as a resident if the individual maintains a permanent place of abode in Missouri and spends more than 183 days of the taxable year in the state. Source: Mo. Rev. Stat. § 143.101(1)

Residents are generally not required to file a Missouri return if they are not required to file a federal return. If required to file a federal return, residents may not have to file a Missouri return if their Missouri adjusted gross income is less than $1,200 or less than the amount of their standard deduction plus exemption amount. Source: Missouri Department of Revenue, Individual Income Tax FAQs

## Nonresidents

Missouri imposes tax for every taxable year on the income of every nonresident individual that is derived from sources within Missouri. Source: Mo. Rev. Stat. § 143.041(1)

A nonresident is an individual who is not a resident of Missouri. Source: Mo. Rev. Stat. § 143.101(2)

Nonresidents with less than $600 of Missouri income are generally not required to file a Missouri return. Source: Missouri Department of Revenue, Individual Income Tax FAQs

## Withholding and refunds

If Missouri tax is withheld from wages and shown on a Form W-2, the taxpayer must file a Missouri return to claim a refund even if not otherwise required to file. Source: Missouri Department of Revenue, Individual Income Tax FAQs

## Conformity with federal filing status

The filing status used on a Missouri return must match the filing status used on the federal return. Source: Missouri Department of Revenue, Nonresidents and Residents with Other State Income

Missouri imposes a graduated personal income tax with eight brackets for the 2025 tax year. The top marginal rate is 4.7% on Missouri taxable income above $9,191. The first $1,313 of taxable income is not subject to tax. The same bracket structure applies regardless of filing status.

The 2025 rates are 0% ($0–$1,313), 2.0% ($1,314–$2,626), 2.5% ($2,627–$3,939), 3.0% ($3,940–$5,252), 3.5% ($5,253–$6,565), 4.0% ($6,566–$7,878), 4.5% ($7,879–$9,191), and 4.7% (over $9,191).

Source: Mo. Rev. Stat. § 143.011 and Missouri Department of Revenue, 2025 Individual Income Tax Year Changes

Missouri adjusted gross income for resident individuals equals federal adjusted gross income, subject to state-specific additions and subtractions. The statute prescribes modifications including additions for certain out-of-state municipal bond interest and subtractions for items such as U.S. government bond interest, Social Security benefits, public pension income, and various other items detailed in subsequent subsections of the statute.

Source: Mo. Rev. Stat. § 143.121

Missouri's standard deduction regime changes beginning with the 2026 tax year. The proper deduction amounts differ as follows:

For tax year 2025 (returns filed in 2026): Missouri's standard deduction equals the federal standard deduction for the tax year. For 2025, the amounts are:

• $15,750 for single and married filing separately
• $31,500 for married filing jointly
• $23,625 for head of household

Taxpayers age 65 or older, or blind, may claim an additional standard deduction of $2,000 (single/head of household) or $1,600 (married), per qualifying person and condition.

For tax years beginning January 1, 2026 and after (returns filed in 2027+): Missouri's standard deduction increases to the amount claimed on the federal income tax return plus $4,000. This change is effective for tax years beginning on or after January 1, 2026, per 2024 House Bill 798 (HB 798). Taxpayers will still use their federal deduction as the baseline and then add $4,000 for Missouri purposes. The Department of Revenue will update its instruction booklets and year-changes reference guides to reflect the new regime for 2026.

Legal authority:

• RSMo § 143.131 (sets standard deduction as federal amount; amended by 2024 HB 798 for post-2025 years)
• Missouri Department of Revenue, 2025 Individual Income Tax Year Changes
• Missouri Department of Revenue, 2025 Income Tax Reference Guide
• 2024 Missouri House Bill 798 (enrolled version)

Source: Mo. Rev. Stat. § 143.131 Source: Missouri Department of Revenue, 2025 Individual Income Tax Year Changes Source: Missouri Department of Revenue, 2025 Income Tax Reference Guide Source: Missouri House Bill 798 - 2024 (enrolled)

Missouri resident individuals, estates, and trusts may claim a credit against Missouri income tax for income taxes paid to another state (or political subdivision) or the District of Columbia on income that is derived from sources in that other jurisdiction and is also subject to Missouri tax. The credit prevents double taxation on the same income earned outside Missouri by Missouri residents.

## Statutory framework and proportional limitation

Mo. Rev. Stat. § 143.081(1) authorizes the credit for "the amount of any income tax imposed for the taxable year by another state of the United States (or a political subdivision thereof) or the District of Columbia on income derived from sources therein and which is also subject to tax pursuant to sections 143.005 to 143.998."

The credit may not exceed a proportional limitation. Mo. Rev. Stat. § 143.081(2) provides that "the credit provided pursuant to this section shall not exceed an amount which bears the same ratio to the tax otherwise due pursuant to sections 143.005 to 143.998 as the amount of the taxpayer's Missouri adjusted gross income derived from sources in the other jurisdiction bears to the taxpayer's Missouri adjusted gross income derived from all sources." In mathematical terms, the credit is capped at: (Missouri tax due) × (other-state-source income ÷ total Missouri AGI).

For estates and trusts, Missouri taxable income is substituted for Missouri adjusted gross income in applying this limitation. If income tax of more than one other jurisdiction is imposed on the same item of income, the credit may not exceed the limitation that would result if the taxes of all the other jurisdictions applicable to the item were deemed to be of a single jurisdiction.

## Measure of income tax imposed

For purposes of the credit, "income tax imposed" means "that amount of tax before any income tax credit allowed by such other state or the District of Columbia if the other state or the District of Columbia authorizes a reciprocal benefit for residents of this state." This provision allows Missouri residents to compute the credit using the other state's pre-credit tax where the other state grants a reciprocal benefit.

## S corporation shareholders: two distinct credits

Mo. Rev. Stat. § 143.081(3) creates two separate credit pathways for Missouri resident S corporation shareholders.

Subsection (3)(1)—pro rata share of S corporation's tax paid: A Missouri resident S shareholder "shall be considered to have paid a tax imposed on the shareholder in an amount equal to the shareholder's pro rata share of any net income tax paid by the S corporation to a state which does not measure the income of shareholders on an S corporation by reference to the income of the S corporation or where a composite return and composite payments are made in such state on behalf of the S shareholders." This provision addresses states that impose entity-level tax on S corporations or that collect composite tax on behalf of nonresident shareholders.

Subsection (3)(2)—Schedule 1 credit for untaxed source-state income: "A resident S shareholder shall be eligible for a credit issued pursuant to this section in an amount equal to the individual income tax imposed pursuant to this chapter on such shareholder's share of the S corporation's income derived from sources in another state of the United States or the District of Columbia, and which is subject to income tax pursuant to this chapter but is not subject to income tax in such other jurisdiction or a political subdivision thereof." This credit, claimed on Form MO-CR, Schedule 1, addresses situations where Missouri taxes the S corporation income but the source state does not. The credit is subject to the proportional limitation in subsection (2).

## Out-of-state bank S corporation shareholders

Mo. Rev. Stat. § 143.081(4) provides that for Missouri resident shareholders of an S corporation that is a bank chartered by a state, the Office of Thrift Supervision, or the Comptroller of the Currency, "each Missouri resident S shareholder of such out-of-state bank shall qualify for the shareholder's pro rata share of any net tax paid, including a bank franchise tax based on the income of the bank, by such S corporation where bank payment of taxes are made in such state on behalf of the S shareholders by the S bank to the extent of the tax paid."

## Pass-through entity level tax credit

Mo. Rev. Stat. § 143.436.9 provides that a member (partner or shareholder) of a pass-through entity is allowed a credit for the member's pro rata share of pass-through entity level tax actually paid to another state, if the tax in the other state is substantially similar to Missouri's SALT Parity Act (codified at Mo. Rev. Stat. § 143.436). This credit is subject to the same proportional limitation as the resident credit described in § 143.081(2).

Form MO-CR instructions for 2025 state that a pass-through entity level tax program of another state or the District of Columbia is substantially similar to the Missouri SALT Parity Act if: (1) the partnership or S corporation only pays the tax if it voluntarily elects to be subject to that pass-through entity level tax; (2) the tax is imposed directly on the income of the partnership or S corporation; (3) the partner or shareholder receives an individual income tax credit for all or part of the partner or shareholder's pro rata share of the tax paid by the partnership or S corporation; and (4) the tax is not the mere payment, withholding, or composite payment of an income tax imposed on the partners or shareholders.

## Filing and documentation

The Missouri Department of Revenue instructs Missouri residents who earned income in another state and paid income tax to that state to complete Form MO-CR (Credit for Income Taxes Paid to Other States) and submit it with Form MO-1040 (long form), along with a copy of the other state's return(s) and all W-2 forms. If taxes were paid to more than one state, a separate Form MO-CR is generally required for each state.

The credit is nonrefundable and cannot reduce Missouri tax liability below zero.

Source: Mo. Rev. Stat. § 143.081 Source: Mo. Rev. Stat. § 143.436.9 Source: Missouri Department of Revenue, Form MO-CR Instructions (2025) Source: Missouri Department of Revenue, Nonresidents and Residents with Other State Income

Missouri taxes nonresidents only on income derived from sources within Missouri. Mo. Rev. Stat. § 143.041(1) imposes tax on "the income of every nonresident individual which is derived from sources within this state." The operative sourcing rules appear in Mo. Rev. Stat. § 143.181, which defines what constitutes Missouri-source income for nonresidents.

## General sourcing framework

Missouri nonresident adjusted gross income is the part of the nonresident's federal adjusted gross income that is derived from Missouri sources, modified in the same manner as for resident individuals under § 143.121. It equals the net amount of income, gain, loss, and deduction items in federal AGI that are derived from or connected with sources in Missouri, plus the portion of § 143.121 modifications that relate to Missouri-source income.

Source: Mo. Rev. Stat. § 143.181(1)

## Categories of Missouri-source income

Under Mo. Rev. Stat. § 143.181(2), income, gain, loss, and deduction derived from or connected with Missouri sources are items attributable to:

1. Real and tangible personal property in Missouri — The ownership or disposition of any interest in real or tangible personal property located in this state.

1. Business, trade, profession, or occupation carried on in Missouri — Income from a business, trade, profession, or occupation conducted in Missouri.

1. Lottery winnings — Winnings from a wager placed in a lottery conducted by the Missouri State Lottery Commission, if the proceeds are required under the Internal Revenue Code or IRS regulations to be reported by the lottery commission to the IRS.

1. Other gambling and gaming winnings — Winnings from any other wager placed in Missouri or from any wagering transaction, gaming activity, or gambling activity in Missouri, if the proceeds are required under the IRC or IRS regulations to be reported by the payer to the IRS.

Source: Mo. Rev. Stat. § 143.181(2)

## Intangible personal property: generally not Missouri-source

Income from intangible personal property—including annuities, dividends, interest, and gains from the disposition of intangible personal property—is not considered Missouri-source income except in three narrow circumstances under Mo. Rev. Stat. § 143.181(3):

1. The intangible property is employed in a business, trade, profession, or occupation carried on in Missouri;

1. The income is from winnings from a wager placed in a lottery conducted by the Missouri State Lottery Commission, if reportable to the IRS as described above; or

1. The income is from winnings from any other wager placed in Missouri or from any wagering transaction, gaming activity, or gambling activity in Missouri, if reportable to the IRS as described above.

This means that a nonresident's portfolio income—interest, dividends, and capital gains from stocks, bonds, and similar intangibles—is not Missouri-source income unless the intangible is used in a Missouri business.

Source: Mo. Rev. Stat. § 143.181(3)

## Multi-state businesses: apportionment and allocation

If a business, trade, profession, or occupation is carried on partly within and partly outside Missouri, the items of income and deduction derived from or connected with Missouri sources are determined by apportionment and allocation under regulations prescribed by the Director of Revenue.

Source: Mo. Rev. Stat. § 143.181(5)

## Armed Forces pay exclusion for nonresidents

Compensation paid by the United States for service in the Armed Forces performed by a nonresident does not constitute income derived from sources within Missouri. A nonresident service member's military pay is not Missouri-source income, even if the service member is stationed in Missouri.

Source: Mo. Rev. Stat. § 143.181(6)

## Pass-through entity income

A nonresident's Missouri-source income includes the individual's:

• Distributive share of partnership income and deductions determined under Mo. Rev. Stat. § 143.421;
• Share of estate or trust income and deductions determined under Mo. Rev. Stat. § 143.391; and
• Pro rata share of S corporation income and deductions determined under Mo. Rev. Stat. § 143.471(3).

These amounts are computed as Missouri-source to the nonresident partner, beneficiary, or shareholder according to the specific pass-through sourcing rules in those sections.

Source: Mo. Rev. Stat. § 143.181(1)(a)–(c)

Beginning with tax years starting on or after January 1, 2025, Missouri allows individual taxpayers to subtract 100% of all capital gain income reported for federal income tax purposes when calculating Missouri adjusted gross income (MAGI). This subtraction is codified in Mo. Rev. Stat. § 143.121(14)(a) and applies to all capital gain income included in the taxpayer’s federal adjusted gross income (FAGI), regardless of source, holding period, or gain type, if it is reported as a capital gain on the federal return. It is available only to individuals subject to tax under § 143.011, and does not apply to trusts, estates, or corporations.

Netting, special gain categories, and mechanics:

• Only net capital gains—as reflected in federal AGI after offset of federal capital losses—are eligible for the subtraction. The subtraction cannot be claimed on gross gains before federal netting of losses (per Missouri DOR Letter Ruling LR8397, May 28, 2026).
• The subtraction operates at the level of net federal capital gain, as reported on the federal return and incorporated into federal AGI. Capital losses that reduce or offset gains are already netted for federal purposes and cannot be subtracted again for Missouri purposes (Missouri DOR FAQ).
• Special gain categories: Section 1231 gains, collectibles gains, unrecaptured section 1250 gain, and capital gain distributions (including mutual fund capital gain distributions) qualify for the subtraction to the extent they are included in net federal capital gain after federal netting.
• Exception—short-term mutual fund gains: Missouri DOR has determined (LR8397) that mutual fund distributions of short-term capital gains, reported on federal Form 1040 Line 3b, do not qualify for the Missouri subtraction, even if included in the taxpayer's federal AGI.

How the subtraction works:

• During the preparation of a Missouri return for tax year 2025 or later, an individual taxpayer includes all net federally reported capital gains in FAGI and subtracts that net amount when determining MAGI. This subtraction is claimed on Form MO-A (e.g., line 18Y or 18S). Only the net gain amount as computed for federal AGI is eligible.
• For example, if a taxpayer has $12,000 long-term capital gain, $4,000 capital loss, and $2,000 section 1231 gain, the taxpayer’s federal return will show net capital gain of $10,000; this $10,000 is the amount subtracted on the Missouri return, so long as it appears as net capital gain on the federal return.
• If the federal AGI includes both capital gains and losses resulting in a net loss, there is no subtraction available for Missouri purposes.

Authority and Department guidance:

• The authority for the subtraction is Mo. Rev. Stat. § 143.121(14)(a), enacted via HB 594 and HB 508.
• The Missouri Department of Revenue FAQ and Letter Ruling LR8397 provide controlling guidance on netting, gain categories, and exclusions.

Source: Mo. Rev. Stat. § 143.121(14)(a) Source: Missouri Department of Revenue, Capital Gains Subtraction FAQ Source: Missouri Department of Revenue, Letter Ruling LR8397 (May 28, 2026)

Not yet human confirmed.

Missouri allows individual taxpayers to deduct a portion of federal income tax paid or accrued in the taxable year when computing Missouri taxable income. This deduction, found in Mo. Rev. Stat. § 143.171, is unique to a handful of states and is applied as a subtraction from state taxable income, not as a credit.

Deduction mechanics and statutory ceiling:

• Missouri law permits a deduction for the taxpayer’s federal income tax liability for the year, reduced by all federal credits. (Mo. Rev. Stat. § 143.171(1))
• The maximum deduction is $5,000 for single filers, married individuals filing separately, and heads of household. For those filing jointly (married filing jointly), the limit is $10,000. (Mo. Rev. Stat. § 143.171(2)-(3))
• Only the actual net federal income tax (after all federal credits) is deductible. The deduction does not apply to Social Security tax, self-employment tax, or to any interest or penalties paid to the IRS.

How to claim and documentation:

• The deductible amount is the federal income tax liability for the same taxable year. Payments or refunds from prior years are not included. If an amended federal return or IRS audit changes liability, the Missouri return must be amended for the affected year.
• The deduction is claimed on line 17 of Missouri Form MO-A. Taxpayers must attach a copy of pages 1 and 2 of the federal return or other proof to substantiate the deduction, as directed by the Department of Revenue.

Legal and practical limits:

• Statutory dollar limits ($5,000/$10,000) have remained unchanged through the 2025 tax year, as confirmed by the latest DOR forms and publications. Any future changes would require legislative amendment.

Source: Mo. Rev. Stat. § 143.171 Source: Missouri Department of Revenue, 2025 Form MO-A Source: Missouri Department of Revenue, 2025 Individual Income Tax Reference Guide

A part‑year resident of Missouri is defined in RSMo § 143.051. Under Missouri law, such an individual is treated as a nonresident for the purposes of computing Missouri adjusted gross income, except that they may instead elect to compute tax as if they were a full‑year resident. RSMo § 143.051(1) requires that a part‑year resident’s Missouri nonresident adjusted gross income consist of:

1. all income that would have counted if the individual had been a resident during only their Missouri‑resident portion of the year, and
2. all income that would have counted as nonresident income during the non‑resident portion of the year.

RSMo § 143.051(2) then permits the individual to “determine his tax as if he were a resident for the entire taxable period.”

As articulated by the Missouri Department of Revenue, part‑year residents may elect one of two filing methods:

• Form MO‑NRI (Missouri Income Percentage): Treating the filer as a nonresident, Missouri tax liability is prorated based on the ratio of income earned while a Missouri resident to total income; the result is a tax imposed only on income earned during the residency period.
• Form MO‑CR (Resident Credit): Treating the filer as a full‑year resident, this method allows a credit for income taxes paid to other jurisdictions.

On a joint return, spouses may choose different methods, but a single taxpayer cannot use both methods simultaneously.

The filing requirements for a part‑year resident are:

• File Form MO‑1040 (the long form); attach either MO‑NRI or MO‑CR depending on the election.
• Begin the return with total federal adjusted gross income as reported on the federal return—regardless of where the income was earned. Missouri modifications, calculations, and proration then follow.
• Filing thresholds apply:
• Resident portion income must meet the resident threshold ($1,200) to require filing.
• Nonresident/Missouri‑source income must meet the nonresident threshold ($600).
• If tax was withheld despite income being below thresholds, a return must be filed to claim a withholding refund.

Summary:

• Tax base: Income attributable to periods of Missouri residency, as defined by statute.
• Methods: Proration (MO‑NRI) or full‑year resident credit (MO‑CR), elected at taxpayer’s choice.
• Form & filing: File MO‑1040, include federal AGI, use selected method, and observe filing thresholds.

Source: RSMo § 143.051 Source: Missouri Department of Revenue guidance: Nonresidents and Residents with Other State Income Source: Missouri Department of Revenue, Form MO-NRI (Missouri Income Percentage) instructions Source: Missouri Department of Revenue, Form MO-CR (Credit for Income Taxes Paid to Other States) instructions

Both Kansas City and the City of St. Louis impose a 1% local earnings tax on wages, salaries, commissions, and other compensation, as well as net profits from business conducted within the respective city limits. This tax is in addition to Missouri’s state income tax and is separately administered by each city’s collector of revenue.

Legal authority and tax base Kansas City: Missouri Revised Statutes authorize cities with populations between 450,000 and 700,000 (currently, Kansas City) to levy an earnings tax not exceeding 1% (RSMo § 92.210). Kansas City imposes its earnings tax at the statutory 1% rate. The tax applies to compensation for work performed or services rendered in Kansas City and to the net profits of businesses operating within city limits, regardless of the taxpayer’s residence. Residents pay on all earned income; nonresidents pay only on income attributable to services performed in the city.

St. Louis: Charter cities that have ever exceeded 700,000 residents (currently, St. Louis) are authorized by RSMo § 92.110 to levy a similar earnings tax, also capped at 1%. St. Louis imposes the 1% tax by ordinance, and it applies to residents on all wages, salaries, and compensation, regardless of where earned, and to nonresidents only on income earned within city limits.

Renewal and phase-out Pursuant to RSMo § 92.115, both cities must submit continuation of the earnings tax to local voters every five years. If voters do not approve renewal, the tax must be phased out in accordance with RSMo § 92.125.

Summary Table

• Jurisdictions: Kansas City, St. Louis
• Rate: 1% on earned income (wages, salaries, commissions, business profits)
• Who pays: Residents (all earned income); Nonresidents (income earned in city)
• Legal authority: RSMo § 92.110 (St. Louis), § 92.210 (Kansas City), city ordinances
• Administered: Separately by each city’s collector of revenue
• Renewal: Every 5 years by voter approval; phase-out if not renewed

Source: Missouri Revised Statutes § 92.110 Source: Missouri Revised Statutes § 92.210 Source: Missouri Revised Statutes § 92.115 Source: City of Kansas City, MO Earnings Tax Source: City of St. Louis Collector of Revenue Earnings Tax page

Not yet human confirmed.

Missouri allows a credit for income taxes paid to another state by full-year and part-year residents on income taxed by both Missouri and the other state. Nonresidents are not eligible for this credit, but instead use the "Missouri income percentage method" to determine their tax liability.

Part-Year Residents

• Part-year residents can elect to file as a full-year resident or as a nonresident for the portion of the year not spent in Missouri. If filing as a full-year resident, they may claim the resident credit for taxes paid to another state (using Form MO-CR), subject to the proportional limitation described in RSMo § 143.081. If filing under the nonresident method (using Form MO-NRI), they forgo the credit and instead prorate Missouri tax based only on income earned while a resident.
• Part-year residents may not use both methods for the same portion of income. The Department of Revenue advises taxpayers to compute tax under both methods and choose the more favorable result.

Full-Year Residents

• Full-year Missouri residents may claim a credit for taxes paid to another state or subdivision (using Form MO-CR) on income sourced to and taxed by both jurisdictions. The credit is subject to the statutory limitation in RSMo § 143.081: it may not exceed the Missouri tax attributable to the same income.

Nonresidents

• Nonresidents (never domiciled in Missouri in the tax year) cannot claim a credit for other-state taxes. Instead, they allocate only Missouri-source income and pay tax accordingly, using Form MO-NRI. The resident credit for taxes paid to other states is not available to nonresidents.

Documentation

• A copy of the other state(s)’ return(s) and proof of tax payment is required when claiming the credit. The credit is nonrefundable.

Source: Missouri Department of Revenue, Nonresidents and Residents with Other State Income Source: Mo. Rev. Stat. § 143.081

Nonresident individuals included in a Missouri composite return (filed by a partnership or S corporation) are not entitled to claim the Missouri credit for income taxes paid to other states under Mo. Rev. Stat. § 143.081 based solely on the composite return.

Legal basis and context: Missouri Revised Statutes § 143.081.3(1) provides a credit only for resident S corporation shareholders, treating them as having paid a pro-rata share of S corporation tax to another state when the S corporation files a composite return or makes composite payments. The statute does not extend such treatment to nonresident partners or shareholders. Additionally, the Missouri Department of Revenue’s official Form MO-CR instructions state that the credit cannot be claimed by any taxpayer if the tax paid is “the mere payment, withholding, or composite payment of an income tax imposed on the partners or shareholders” (Form MO-CR Instructions, p. 1).

Nonresident individuals who are included on a Missouri composite return and have no other Missouri-source income fully satisfy their Missouri filing obligation via the composite return. However, this filing does not entitle those nonresident individuals to separately claim Missouri’s credit for income taxes paid to other states on the Missouri return.

If a nonresident partner or shareholder wishes to claim the credit for taxes paid to another state, they must elect not to participate in the composite return and instead file their own Missouri nonresident return for the applicable year.

Authority sources:

• Mo. Rev. Stat. § 143.081.3(1)
• Missouri Department of Revenue, Form MO-CR Instructions (2024), p. 1

Not yet human confirmed. Although the statutory rule for resident S corporation shareholders is explicit, the treatment for nonresident partners is inferred from the statute’s omission and Departmental instructions. Human review is encouraged for any unpublished DOR written policy or private letter ruling that specifically addresses nonresidents in Missouri composite returns.

Source: Mo. Rev. Stat. § 143.081 Source: Missouri Department of Revenue, Form MO-CR Instructions (2024) (p. 1)