Military Information

Military Reference Guide (Complete Guide)

(The information in the above guide is intended for guidance only and does not state the complete law.)

Driver License

Motor Vehicle

Individual Income Tax

  • Tax Information for Military Personnel (brochure) and the Missouri Military Reference Guide (guide book)
  • The Active Duty Military Income Deduction (Section 143.174, RSMo) provides a deduction (starting in tax year 2016) for military income earned as a member of the active duty component of the Armed Forces of the United States. Section 143.175, RSMo provides a deduction (starting in tax year 2020) for military income earned as a member of the inactive duty components of National Guard Inactive Duty Training (IDT), National Guard Annual Training (AT), Reserve components of the Armed Forces. For tax year 2024 the percent of inactive military income that can be deducted has increased to 100 percent.
  • Updated information regarding the Military Income Deduction can be found here.
  • The Servicemembers Civil Relief Act prevents military personnel from being taxed on military income by any state other than their home of record state.
  • The Military Spouses Residency Relief Act prevents income earned by servicemembers’ spouses from being taxed by any state other than the state they declare as their state of residence.
  • The Veterans Auto and Education Improvement Act of 2022 has altered some aspects of the Servicemembers Civil Relief Act allowing military personnel to elect their state of residence for any taxable year of marriage based on the servicemember’s residence, the spouse’s residence, or the servicemember’s permanent duty station. This change is effective for tax years 2023 going forward.
  • The Veterans Benefits and Transitions Act, effective starting in tax year 2018, allows the civilian spouse of a servicemember to elect to have the same home of record as the servicemember for state income tax purposes. This includes the tax year in which the couple was married, as well as any subsequent tax year during the marriage. Be sure to include with your return proof of the home of record (a copy of the other state’s income tax return, the servicemember’s state driver’s license, or similar documentation).

Information for Military Personnel

Military Reference Guide (Complete Guide)

(The information in the above guide is intended for guidance only and does not state the complete law.)

Forms for Military Personnel

Employment with the Department

The Department of Revenue has taken the Show-Me Heroes pledge and commits to include Missouri Veterans and/or members of our National Guard and Reserve among those considered for job openings.

Additional Links for Military Personnel

If you still have questions, please check out other Individual Income Tax FAQs.