Missouri Statutes

§ 143.131 — Missouri standard deduction, when used, amount.

Missouri § 143.131

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.131 (Missouri standard deduction, when used, amount.) 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. § 143.131 (2026).

Text

1.The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141 .

2.The Missouri standard deduction shall be the allowable federal standard deduction.

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Legislative History

(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.) Effective 1-1-90

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

§ 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 § 143.131, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.131.