Missouri State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Missouri, with full citations and the original source on every page.
No Missouri rulings match these filters
Try a different search term or clear the filters.
If I report net capital gains on my federal return after subtracting my capital losses, and I also received short-term capital gain distributions from a mutual fund reported as ordinary dividends, can I increase my Missouri capital gains subtraction to add back the losses or to include the mutual fund distributions?
No to both. Missouri's capital gains subtraction only covers capital gains actually included in federal adjusted gross income (i.e., after netting against capital losses), and it doesn't extend to mut…
If I'm a nonresident who holds a Missouri professional license (like an MFT license) and I provide telehealth services remotely to a handful of Missouri clients from my out-of-state office, do I have to file a Missouri individual income tax return?
No. A nonresident who holds a Missouri professional license but performs all services remotely from an office outside Missouri, with no other Missouri-based activity, has no Missouri-source income and…
I receive retirement benefits from a Missouri public university's pension plan -- do they qualify as a 'non-privately-funded' retirement subtraction on my Missouri return, even though I also contributed to the plan myself?
Generally yes. Benefits paid from a Missouri public university's governmental retirement plans qualify as 'retirement benefits received from sources other than privately funded sources' under Section …
Can Missouri-resident S corporation shareholders claim a resident credit for Missouri tax on income the S corporation earns in other states?
IT DEPENDS. Yes, the Taxpayers can claim the Section 143.081.3(2), RSMo, resident credit for Missouri income tax on their share of S-corp income from a state with no income tax, and also for income fr…
Do withdrawals from a federal Thrift Savings Plan (TSP) count as 'retirement benefits from sources other than privately funded sources' for the Missouri income tax subtraction under Section 143.124.5, RSMo?
MOSTLY YES, WITH ONE EXCEPTION: Withdrawals made in retirement from a Thrift Savings Plan (TSP) are treated as retirement benefits from sources other than privately funded sources under Section 143.12…
Browse Missouri rulings by topic
These are official tax letter rulings and advisory opinions issued by Missouri's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.