§ 143.481 — Persons required to make returns of income.

Missouri § 143.481

• Jurisdiction: Missouri
• Title X: TAXATION AND REVENUE
• Ch. 143: Income Tax

Text

An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:

(1)  Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;

(2)  Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;

(3)  Every resident estate or trust which is required to file a federal income tax return;

(4)  Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;

(5)  Every nonresident trust which for the taxable year has from sources within this state, either:

(a)  Any taxable income; or

(b)  Gross income of six hundred dollars or more regardless of the amount of taxable income;

(6)  Every corporation which:

(a)  Is not an exempt corporation described in subsection 2 of section 143.441 ;

(b)  Is required to file a federal income tax return; and

(c)  Has gross income from sources within this state of one hundred dollars or more.

Legislative History

(L. 1972 S.B. 549, A.L. 2003 S.B. 293)