143.481. Persons required to make returns of income.

250 words·~1 min read·/mo/chapter-143/143-481

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

143.481. Persons required to make returns of income. — 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.

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