Frequently Asked Questions - Military

Missouri is the Home of Record

When Missouri is not the Home of Record

Missouri is the Home of Record

My income is entirely from the military and I have not spent more than 30 days in Missouri during the year.  Is my military income 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.

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I entered the military from Missouri on April 1st.  I was stationed at a military base in another state 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 during the year.

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I have been stationed at a military base in another state all year and my income is entirely from the military.  My spouse resides in Missouri.  Is my military pay taxable to Missouri?

Yes. If your spouse spent more than 30 days in Missouri during the year, you are 100 percent taxable to Missouri and must complete Form MO-1040 (long form).

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I have been stationed at a military base in another state all year and my income is entirely from the military.  Missouri state taxes were withheld from my military pay.  Do I need to file a Missouri return to receive a refund?

Yes.  In order to receive a refund, you must complete Form MO-1040 (long form) along with Form MO-NRI (Missouri Income Percentage).

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I am retired and receive a pension from the military.  Is my military pension taxable to Missouri? 

Pension income is taxable to the state one resides in while receiving payments.  However, you may qualify for a pension exemption on the MO-A portion of the MO-1040 (long form).

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If I am in the military serving in a combat zone and cannot file my taxes by April 15, do I qualify for an extension to file my return?

Yes. any military personnel serving in a combat zone or deployed outside of the United States away from your permanent duty station while participating in a contingency operation, qualifies for an extension for 180 days; after the later of the last day you are in a combat zone, serving in a contingency operation or the last day of any continuous qualified hospitalization for injury from service in the combat zone or contingency operation.

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I was stationed at a military base in California; I will be separating from the military in October and returning to Missouri. Is my military income taxable to Missouri?

Yes. since you will spend more than 30 days in Missouri during the year, you are 100 percent taxable to Missouri.

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I have been stationed at a military base in another state all year and my income is entirely from the military.  My spouse is a resident of Missouri, resides with me, and works for a company in the state in which we are stationed.  Are we required to file a return?

Yes, under the Military Spouse’s Residency Relief Act, if you are the spouse of a military servicemember residing outside of Missouri solely because your spouse is there on military orders, any income you earn is taxable to Missouri.  You must complete Form MO-1040 (long form).  The military servicemember may calculate their Missouri income percentage by completing Form MO-NRI. The spouse of the servicemember is not eligible to calculate a Missouri income percentage and should report 100% on Line 27 of MO-1040. 

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When Missouri is not the Home of Record

I am stationed at a military base in Missouri and my income is entirely from the military.  Do I need to file 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.

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My spouse and I are stationed at a military base in Missouri and we are both residents of another state. My income is entirely from the military and my spouse works for a Missouri company.  Do we need to file a Missouri return?

Yes. You must complete Form MO-1040 (long form) along with Form MO-A.  Your military pay is not taxable to Missouri due to the Servicemembers Civil Relief Act and your spouse’s income is not taxable due to the Military Spouse’s Residency Relief Act. Report on Form MO-A, Part 1, Line 9 your military pay and your spouses’ income.  Be sure to mark the box titled Military (nonresident).  Your spouse must verify they are a resident of another state by providing any of the following:  a copy of your other state return, property tax receipts, a valid drivers license, or vehicle registration, or a voter identification card. Please see the Military Information page for additional information.

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I am stationed at a military base in Missouri and Missouri is not my “home of record”.  Most of my income is from the military, but I have a part time job and my spouse works full-time for a Missouri company. Do we need to file a Missouri return?

Yes. You must complete Form MO-1040 (long form) along with Form MO-A.  Your military pay is not taxable to Missouri due to the Servicemembers Civil Relief Act and your spouse’s income is not taxable due to the Military Spouse’s Residency Relief Act.  Report on Form MOA, Part 1, Line 9 your military pay and your spouses’ income.  Be sure to mark the box titled Military (nonresident).  Your spouse must verify they are a resident of another state by providing any of the following:  a copy of your other state return, property tax receipts, a valid drivers license, or vehicle registration, or a voter identification card.  Any income you earned at your part time job is taxable to Missouri.   Please see the Military Information page for additional information.

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I am stationed in Missouri and have a part-time job in Missouri, my spouse resides in Texas. Am I required to use the same filing status on my Missouri return as I did on my federal return?

Yes. You are required to use the same filing status to file your Missouri return as you did on your federal return. You must complete Form MO-1040 (long form) along with Form MO-A.  Your military pay is not taxable to Missouri due to the Servicemembers Civil Relief Act and your spouse’s income is not taxable due to the Military Spouse’s Residency Relief Act.  Report on Form MOA, Part 1, Line 9 your military pay and your spouses’ income.  Be sure to mark the box titled Military (nonresident).  Any income you earned at your part time job is taxable to Missouri.

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