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)
  • The 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. The percentages are a gradual increase for 5 years starting at 20 percent for the 2020 tax year.
  • 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, effective starting in tax year 2009, prevents income earned by servicemember's spouses from being taxed by any state other than the state they declare as their state of residence.
  • 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

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.