143.131. Missouri standard deduction, when used, amount.
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/mo/chapter-143/143-131A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
143.131. Missouri standard deduction, when used, amount. — 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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(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.)
Effective 1-1-90