Frequently Asked Questions - Nonresidents and 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
Missouri Resident with income from 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.
Nonresident with income from Missouri
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.
Nonresident with income from Missouri and another state
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.
Part-year resident with income from another state
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.
Part-year resident with income from multiple states
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.
Related Link: Resident or Nonresident Information
Related Forms: Form MO-CR
or Form MO-NRI