Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 143: Income Tax/§ 143.111
Missouri Statutes

§ 143.111 — Missouri taxable income.

Missouri § 143.111
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 143Income Tax

This text of Missouri § 143.111 (Missouri taxable income.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 143.111 (2026).

Text

The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less:

(1)Either the Missouri standard deduction or the Missouri itemized deduction;
(2)The Missouri deduction for personal exemptions;
(3)The Missouri deduction for dependency exemptions;
(4)The deduction for federal income taxes provided in section 143.171 ; and
(5)The deduction for a self-employed individual's health insurance costs provided in section 143.113 .

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Legislative History

(L. 1972 S.B. 549, A.L. 1999 H.B. 516)

Nearby Sections

15
§ 143.005
Sections 143.181 and 143.471 effective date.
§ 143.009
Effective date.
§ 143.011
Resident individuals — tax rates — rate reductions, when.
§ 143.021
Tax determined by rates in section 143.011 — no tax on taxable income, when.
§ 143.022
Deduction for business income — business income defined — increase in percentage of subtraction, when.
§ 143.031
Combined return of husband and wife.
§ 143.041
Nonresident individual — inapplicable to out-of-state businesses and employees, when.
§ 143.051
Part-year resident.
§ 143.061
Fiduciaries.
§ 143.071
Corporations — inapplicable to out-of-state businesses, when.
§ 143.081
Credit for income tax paid to another state.
§ 143.091
Meaning of terms.
§ 143.1000
Funding — income tax refund, designating authorized amount, when — contributions.
§ 143.1001
Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception.
§ 143.1002
Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund.
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Bluebook (online)
Missouri § 143.111, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.111.