Nonresidents/Residents with Other State Income
- Missouri resident with income from another state
- Nonresident with income from Missouri
- Nonresident with income from Missouri and another state
- Part-year resident with income from another state
- Part-year resident with income from multiple states
- Nonresidents who pay property tax to another state
I live in Kansas City, Missouri and work in the state of Kansas. I have no other source of income other than the wages I receive from my job in Kansas. As a resident of Missouri, am I required to file a Missouri income tax return?
Yes. You must complete a Missouri return (Form MO-1040), along with Form MO-CR (Missouri resident credit), in order to receive a credit for tax paid to the other state.
I am a resident of Illinois and work in Missouri. What forms do I use to report my Missouri source income?
As a nonresident of Missouri with Missouri source income, complete Form MO-1040, along with Form MO-NRI, to calculate your Missouri income percentage. This percentage is transferred from Form MO-NRI to Form MO-1040 and used to calculate your Missouri tax liability. As a result, you are taxed on your Missouri source income only.
I am a resident of Kansas. A portion of my income was earned in Missouri and the remainder was earned in Kansas. Why can't I begin my Missouri return with only the Missouri source income?
Your Missouri return must begin with your total income (federal adjusted gross income) as reported on your federal return, even if you have income from another state. Your deductions and exemptions apply to your total income, not just part of it. The return is computed as if you are a full year resident and is then reduced by the Missouri income percentage (Form MO-NRI). The result is a prorated Missouri tax, based only on the income earned in Missouri.
My wife and I moved from Missouri to Florida in March. I earned Missouri wages while living in Missouri and my wife, received a pension. Since Florida does not have state income tax, am I required to file a Missouri return and, if so, what forms are needed?
Yes, if income received in Missouri or earned in Missouri was greater than $600 for a nonresident or $1,200 for a resident. As a part-year resident, you generally have the option of claiming a Missouri resident credit (Form MO-CR) or Missouri income percentage (Form MO-NRI). Since Florida does not have a state income tax, you are not eligible to claim the resident credit. You must complete Form MO-1040, along with Form MO-NRI to calculate your Missouri income percentage. By completing Form MO-NRI, you will be taxed on the income received while you were a resident of Missouri only.
I was a resident of Missouri working in Kansas. In May, I moved to Texas. What forms are needed for filing my Missouri return?
You must complete Form MO-1040, along with either Form MO-CR (Missouri resident credit) or Form MO-NRI (Missouri income percentage), whichever is to your benefit. Remember, you cannot claim both. As a part-year Missouri resident, you may claim a resident credit for taxes paid to Kansas, leaving the income earned in Missouri and Texas as taxable income on your Missouri return; OR you may claim a Missouri income percentage, taxing you only on the Kansas income you earned while living in Missouri. Be sure to calculate your Missouri return using both Forms MO-CR and MO-NRI to determine which will result in the lowest Missouri tax liability.
I am a nonresident of Missouri who is required to file a Missouri income tax return. I pay property taxes to another state. Am I required to report the amounts paid on my Missouri return?
In accordance with Section 143.121.2 RSMo, for tax years beginning January 1, 2007, if a nonresident reported property taxes paid to another state or political subdivision on their federal Schedule A, they must report the amount of property taxes paid to a state other than Missouri as an addition modification on Form MO-A, unless that state or political subdivision allows a subtraction to income for Missouri property taxes. Example: A resident of Kansas paid property taxes to a county in Kansas and included the amount paid on Line 7 of federal Schedule A. The Kansas resident is not required to report the property taxes paid as an addition modification on Form MO-A, because the state of Kansas allows individuals to include Missouri property taxes paid as part of their Kansas itemized deduction, which subsequently reduces their Kansas tax.
Which states or political subdivisions do not allow a subtraction for Missouri property taxes in determining their tax?
The following states have no state income tax or do not allow Missouri property taxes to be deducted. If you paid property tax in any of these states, and included that tax paid in your itemized deductions, you must add that amount to your Missouri income tax return.
Related Link: Resident or Nonresident Information