Yes. Section 143.081, RSMo, provides that each resident S corporation 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.

Yes. Under Section 143.081.1, RSMo, the resident credit is based on the income tax imposed by another state on income derived from sources in that state, if that income is also subject to Missouri income tax. This includes another state’s income tax imposed on a Missouri resident who is a partner in a partnership, even if the partnership has made a payment of income tax on the partner’s behalf.

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