Frequently Asked Questions - Military
- My home of record is Oklahoma, but I am stationed at a military base in Missouri and live in on-base housing. My income is entirely from the military. Do I need to complete a Missouri return?
- My home of record is Georgia, but my spouse and I are stationed at a military base in Missouri and live in on-base housing. My income is entirely from the military and my spouse's income is from wages earned in Missouri. Do we need to complete a Missouri return?
- My home of record is Arkansas, but I am stationed at a military base in Missouri and live in on-base housing. My income is partially from the military and partially from part time employment from a Missouri employer. Do I need to complete a Missouri return?
- My home of record is Missouri and I am stationed at a military base in Alabama all year. My income is entirely from the military. Is my military pay taxable to Missouri?
- My home of record is Missouri and I entered the military from Missouri on April 1st. I was stationed at a military base in Georgia through the end of the year. Is my military income taxable to Missouri?
- My home of record is Missouri and I am stationed at a military base in California all year. I am married and my spouse spent part of the year in Missouri. My income is entirely from the military. Is my military pay taxable to Missouri?
My home of record is Oklahoma, but I am stationed at a military base in Missouri and live in on-base housing. My income is entirely from the military. Do I need to complete a Missouri return?
No. Your military pay is not taxable to Missouri due to the Servicemembers Civil Relief Act. However, you need to complete the No Return Required - Military online form indicating you are not required to file a Missouri return.
My home of record is Georgia, but my spouse and I are stationed at a military base in Missouri and live in on-base housing. My income is entirely from the military and my spouse's income is from wages earned in Missouri. Do we need to complete a Missouri return?
Yes. You must complete Form MO-1040 (long form) along with Form MO-NRI (Missouri Income Percentage). Your military pay is not taxable to Missouri due to the Servicemembers Civil Relief Act. Your spouse's income is taxable to Missouri since it was income earned while in Missouri.
Note: Effective with your 2003 Missouri return. The Servicemembers Civil Relief Act prohibits states from including the military income of a nonresident service member when determining the individual income tax rate for the service member (or the service member's spouse when filing a combined return). To ensure you receive the benefit of this new law, complete Form MO-1040, and subtract the military income received from your federal adjusted gross income. Enter your nonresident military income and check the military (nonresident) box on Form MO-A, Part 1.
My home of record is Arkansas, but I am stationed at a military base in Missouri and live in on-base housing. My income is partially from the military and partially from part time employment from a Missouri employer. Do I need to complete a Missouri return?
Yes. You must complete Form MO-1040 (long form) along with Form MO-NRI (Missouri Income Percentage). Your military pay is not taxable to Missouri due to the Servicemembers Civil Relief Act. Your non-military income earned while in Missouri is taxable.
Note: Effective with your 2003 Missouri return. The Servicemembers Civil Relief Act prohibits states from including the military income of a nonresident service member when determining the individual income tax rate for the service member (or the service member's spouse when filing a combined return). To ensure you receive the benefit of this new law, complete Form MO-1040, and subtract the military income received from your federal adjusted gross income. Enter your nonresident military income and check the miliary (nonresident) box on Form MO-A, Part 1.
My home of record is Missouri and I am stationed at a military base in Alabama all year. My income is entirely from the military. Is my military pay taxable to Missouri?
No. You need to complete the No Return Required - Military online form indicating you are not required to file a Missouri return.
My home of record is Missouri and I entered the military from Missouri on April 1st. I was stationed at a military base in Georgia through the end of the year. Is my military income taxable to Missouri?
Yes, your military pay is taxable to Missouri since you were in Missouri more than 30 days.
My home of record is Missouri and I am stationed at a military base in California all year. I am married and my spouse spent part of the year in Missouri. My income is entirely from the military. Is my military pay taxable to Missouri?
Yes. If your spouse spent more than 30 days in Missouri, you are 100 percent taxable to Missouri and must complete Form MO-1040 (long form).
Related Link: Resident or Nonresident Information
Related Forms:
