(The information in the above guide is intended for guidance only and does not state the complete law.)
- Driver License Information for Military Personnel (brochure)
- Renewal of Documents
- Power of Attorney
- Commercial Driver License (CDL)
- Waiver of Motorcycle Skills Testing
- Veteran Designation
- Special Notes
- Motor Vehicle Information for Military Personnel (brochure)
- Vehicle Registration Renewal and Required Documents
- Titling and Inspections
- Specialty Plates
- Military Award Placard
- Special Notes
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
- Tax Introduction
- Filing Requirements
- Military Diagram (easy-to-use flow chart in determining filing requirements)
- Combat Pay
- Extension of Deadlines
- Interest and Penalties
- Frequently Asked Questions – Missouri Home of Record
- Military Income Deduction Information
- Frequently Asked Questions – Non-Missouri Home of Record
- Property Tax Credit for Disabled Veterans
- Property Tax Credit – Veteran Income
- Military No Return Required – instructions (see link to web form, below)
- Property Tax Exemption for Certain Veterans
- Military Information (Form 558)
Forms for Military Personnel
- MO-1040 – Individual Income Tax Return
- MO-NRI – Missouri Income Percentage
- MO-CR – Credit for Income Taxes paid to Other States
- MO-A – Individual Income Tax Adjustments
- MO-60 – Extension To File
- Military No Return Required (web form)
- Power of Attorney (Form 2827)
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
- Contact Information
- Disabled Veteran (DV) License Plates
- Missouri Veteran Benefits Portal
- Other States Tax Information
- Internal Revenue Service
If you still have questions, please check out other Individual Income Tax FAQs.