Military Reference Guide - Missouri Department Of Revenue

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MilitaryReference GuidePage 1Revised March 2021

The Missouri Department of Revenue has designated a “MilitaryLiaison” to assist military personnel with questions about Missouriincome tax, driver licenses, motor vehicle registrations, and otherissues. Please call (816) 236-9440 and ask for the Department’sMilitary Liaison, or e-mail the Department at military@dor.mo.gov.You may also obtain information about tax, motor vehicle, anddriver licensing from the Department by contacting:Taxation DivisionMotor Vehicle BureauPO BOX 2200PO BOX 100JEFFERSON CITY, MO 65105 JEFFERSON CITY, MO 65105Phone: (573) 751-3505Telephone: (573) 526-3669Fax: (573) 522-1762Fax: (573) 751-0789Email: income@dor.mo.gov Email: mvbmail@dor.mo.govDriver License BureauPO BOX 200JEFFERSON CITY, MO 65105Telephone: (573) 526-2407Fax: (573) 522-8174Email: dlbmail@dor.mo.govMILITARY REFERENCE GUIDE INDEXTaxation DivisionIntroduction.3Filing Requirements. 4-5Tax Diagram.6Combat Pay.7Extension of Deadlines. 7-8Interest and Penalties. 8Frequently Asked Questions-Missouri is the Home of Record. 9-11Military Income Deduction Information.11Frequently Asked Questions-Missouri is not the Home of Record.13-14Property Tax Credit for Disabled Veterans.14Property Tax Credit - Veteran Income.14No Return Required-Military Online Form.15Property Tax Exemption for Certain Veterans.15Driver License BureauRenewal of Documents. 17-19Power of Attorney.20Commercial Driver License.20-21Waiver of Missouri Motorcycle Skills Testing.21Veteran Designation. 22-23Special Notes. 23Motor Vehicle BureauVehicle Registration Renewal and Required Documents.24Titling and Inspections.24Extensions. 25Specialty Plates. 25Military Placard. 26-27Special Notes. 27Page 2

Taxation DivisionThe Service Members Civil Relief Act prevents military personnelfrom being taxed on their military income by any state other thantheir home of record state. The Military Spouses Residency ReliefAct, effective for the 2009 tax year and forward, prevents incomeearned by servicemembers’ spouses from being taxed by any stateother than the state they declare as their state of residence.To determine if any income for a military individual (and spouse, ifmarried) is taxable to Missouri, the individual must first determineif Missouri is his or her home of record.If you entered the armed forces in Missouri, your home of record ispresumed to be Missouri and you are presumed to be domiciled inMissouri. Since individuals with a Missouri home of record can bestationed in Missouri or outside Missouri, their tax obligations canbe different based on their specific circumstances.Nonresidents of Missouri who are stationed in Missouri due tomilitary orders generally do not have a Missouri home of record.Any military pay earned in Missouri by a person who does nothave a Missouri home of record is not taxable and may beexcluded from Missouri adjusted gross income. However, anyadditional non-military income is taxable.Under Section 143.174 RSMo, a deduction of 100% of the incomereceived by any person as salary or compensation in any form asa member of the active duty component of the Armed Forces ofthe United States, may be taken as long as the income is includedin the taxpayer’s federal adjusted gross income. See page 10 formore information.Under Section 143.175 RSMo, a deduction of the military incomereceived may be allowed on the Missouri return if the income isincluded in the taxpayer’s federal adjusted gross income. Seepage 11 for more information.Page 3

FILING REQUIREMENTSHome of Record – Missouri Stationed in Missouri - If your home of record is Missouriand either of the following statements are true,- you are stationed in Missouri due to military orders- you are entering or leaving the military and you spend30 days or more in Missouri;You are required to file a Missouri return. The Missouri returnmust begin with your total federal adjusted gross income. Incomeearned as a member of any active duty component of the ArmedForces of the United States may be eligible for a deduction onLine 19 of Individual Income Tax Return (Form MO-1040). Stationed outside Missouri - If you: (a) maintained nopermanent living quarters in Missouri during the year; (b)maintained permanent living quarters elsewhere; and (c) didnot spend more than 30 days of the year in Missouri, you areconsidered a nonresident for tax purposes and your militarypay, interest, and dividend income are not taxable to Missouri.Complete Missouri Income Percentage (Form MO-NRI) andattach to Form MO-1040. If your spouse remains in Missourimore than 30 days while you are stationed outside Missouri,your total income, including your military pay, is taxable toMissouri.If you are the spouse of a military service member, are livingoutside of Missouri and Missouri is your state of residence, anyincome you earn is taxable to Missouri. If you earn more than 1,200 you must file a Missouri return (Form MO-1040). Incomeearned as an active duty member of the Armed Forces of theUnited States may be eligible for a deduction on Line 19 of FormMO-1040.Page 4

Home of Record - Not MissouriThe military pay of nonresident military personnel stationed inMissouri due to military orders is not taxable to Missouri. If you area servicemember and earned only military income while stationedin Missouri, complete a No Return Required-Military Online Format the following address: ss/military-noreturn.If you are a military servicemember and earned 600 or more inMissouri in non-military income, this non-military income is taxableto Missouri and cannot be subtracted from your federal adjustedgross income on your Missouri return (Form MO-1040).If you are the spouse of a military servicemember, are in Missouribecause the military servicemember is stationed in Missouri onmilitary orders, and your state of residence is another state, anyincome earned by you is not taxable to Missouri. However, ifyou earn more than 600 you must file a Missouri return (FormMO-1040) and provide verification of your state of residence.Acceptable verification may include any of the following: a copy ofyour corresponding year state income tax return filed in your stateof residence, your corresponding year property tax receipt, currentdriver license, vehicle registration, or voter identification card.You must report the military pay of the servicemember and yourincome on Individual Income Tax Adjustments (Form MO-A), Part1, Line 10, as a “Military (Nonresident)” subtraction to your federaladjusted gross income. For additional information, please visithttp://dor.mo.gov/military/.Page 5

USE THIS DIAGRAM TO DETERMINE WHICHINCOME TAX FORM (IF ANY) TO USEIs Missouri yourHome of Record?YESNONOYESAre you stationedin Missouri?YESDid you maintain apermanent place ofresidency in Missouri?YESNOYESNONODid you haveMissouri sourceincome?All income istaxable. CompleteForm MO-1040.Did you maintainpermanent livingquarters outsideof Missouri?YESYESNOAre you stationedin Missouri?NONot requiredto file.Complete the“No ReturnRequired - Military”Online FormDid you spend more than30 days in Missouri?Additional income (excludingmilitary pay) is taxable to Missouri.Complete Form MO-1040 andForm MO-NRI.Your total income (includingmilitary pay) is not taxable toMissouri. Complete Form MO-1040and Form MO-NRI.Note: Any Missouri sourceincome (excluding military pay)is taxable to Missouri.Note: If your spouse has more than 600of Missouri source income and is in Missourisolely due to military orders, his/her incomeis not taxable. However, you must file aMissouri return (Form MO-1040) and provideverification of your state of residence.Page 6

COMBAT PAYCOMBAT ZONE - MILITARYA combat zone is any area the President of the United Statesdesignates by Executive Order as an area in which the U.S.Armed Forces are engaging or have engaged in combat. An areausually becomes a combat zone and ceases to be a combat zoneon the dates the President designates.COMBAT PAY INCLUDED IN FEDERAL ADJUSTEDGROSS INCOMEIf a military person’s federal adjusted gross income includesmilitary pay received while serving in a combat zone, thatportion of combat pay may be subtracted on the Missouri return.In most cases, the IRS allows enlisted members, warrant officers,and commissioned officers to exclude the military pay receivedwhile serving in a combat zone, so no deduction is necessary onthe Missouri return. However, if a military person’s combat pay isincluded in Form W-2, Box 1, wages and included in their federaladjusted gross income, a subtraction is allowed using FormMO-A, Part 1.EXTENSION OF DEADLINESThe time for taking care of certain tax matters can be postponed.These postponements are referred to as “extensions of deadlines.”QUALIFYING FOR AN EXTENSION OF DEADLINEThe deadline for filing tax returns, paying taxes, or filing claimsfor refund, are automatically extended if either of the followingstatements are true: You serve in the Armed Forces in a combat zone or you havequalifying service outside of a combat zone. A qualifyingservice outside of a combat zone is the service in directsupport of military operations in the combat zone, and theservice qualifies you for special military pay for duty subjectto hostile fire or imminent danger. Other qualifying servicesPage 7

would include if you were hospitalized while serving in acombat zone, or hospitalized after serving in the combatzone and have a wound, disease, or injury that happenedwhile serving in the combat zone. You serve in the Armed Forces on deployment outsidethe United States away from your permanent duty stationwhile participating in a contingency operation. A contingencyoperation is a military operation that is designated bythe Secretary of Defense or results in calling members ofthe uniformed services to active duty (or retains them onactive duty) during a war or a national emergency declaredby the President or Congress.LENGTH OF EXTENSIONYour deadline for taking actions with the Missouri Departmentof Revenue is extended for 180 days after the last day you arein a combat zone, have qualifying service outside of the combatzone, or serve in a contingency operation (or the last day thearea qualifies as a combat zone or the operation qualifies as acontingency operation).In addition to the 180 days, your deadline is extended by thenumber of days that were left for you to take action with theMissouri Department of Revenue when you entered a combatzone (or began performing qualifying service outside the combatzone) or began serving in a contingency operation. If youentered the combat zone or began serving in the contingencyoperation before the period of time to take the action began,your deadline is extended by the entire period of time you haveto take the action.INTEREST AND PENALTIESThe Department follows the federal guidelines on assessment andcollection deadlines. During the extension period, assessment andcollection deadlines will be extended, and you will not be chargedinterest and penalties attributable to the extension period.Page 8

FREQUENTLY ASKED QUESTIONSWHEN MISSOURI IS THE HOME OF RECORDMy income is entirely from the military and I have not spent morethan 30 days in Missouri during the year. Is my military incometaxable to Missouri?No. You need to complete the “No Return Required - Military” onlineform indicating you are not required to file a Missouri return. However, ifyou had Missouri withholdings you must complete Forms MO-1040 andMO-NRI to recover your withholdings.I entered the military from Missouri on April 1st. I was stationed ata military base in another state through the end of the year. Is mymilitary income taxable to Missouri?Yes. Your military pay is taxable to Missouri since you were in Missourimore than 30 days during the year. However, you may be eligible for amilitary income deduction on Form MO-1040 if the income was earnedas an active duty member of the Armed Forces of the United States. Seepage 10 for more information.I have been stationed at a military base in another state all yearand my income is entirely from the military. My spouse resides inMissouri. Is my military pay taxable to Missouri?Yes. If your spouse spent more than 30 days in Missouri during the year,you are 100 percent taxable to Missouri and must complete Form MO-1040(long form). However, you may be eligible for a military income deductionon Form MO-1040 if the income was earned as an active duty member ofthe Armed Forces of the United States. See page 10 for more information.I have been stationed at a military base in another state all yearand my income is entirely from the military. Missouri state taxeswere withheld from my military pay. Do I need to file a Missourireturn to receive a refund?Yes. In order to receive a refund, you must complete Form MO-1040(long form) along with Form MO-NRI (Missouri Income Percentage).I am retired and receive a pension from the military. Is my militarypension taxable to Missouri? If so, how is my military pension taxed?Pension income is taxable to the state one resides in while receivingpayments. You may qualify for a pension exemption. You mustcomplete Form MO-1040 (long form), along with Form MO-A, Part 3.Married couples with Missouri adjusted gross income less than 100,000and single individuals with Missouri adjusted gross income less thanPage 9

85,000, may deduct the greater of 6,000 or 100 percent of their publicretirement benefits, to the extent the amounts are included in their federaladjusted gross income. The total public pension exemption is limited to 36,976 for each spouse.If you receive a military pension from service in a branch of the armedservices of the United States, including the Missouri Army Reserve andMissouri National Guard, you may be eligible for the military pensionexemption. This exemption can be claimed on Form MO-1040 bycompleting Form MO-A, Part 3, Section D. You must reduce your militarypension exemption by any portion of your military pension that is includedin the calculation of your public pension exemption. If you qualify forthe public pension exemption, complete the Public Pension Calculation(Section A) before calculating their military pension exemption.Note: Taxpayers who also qualify for the Social Security or Social SecurityDisability Deduction, must reduce their public pension exemption by theamount of the Social Security or Social Security Disability Deduction.If I am in the military serving in a combat zone and cannot file mytaxes by the due date, do I qualify for an extension to filemy return?Yes. Any military personnel qualifies for an extension of 180 days if theyare: 1) serving in a combat zone; 2) deployed outside of the UnitedStates away from their permanent duty station while participating in acontingency operation, or; 3) had continuous qualified hospitalizationfor injury from service in a combat zone or contingency operation. Theextension begins after the last day of the latest of these situations.I was stationed at a military base in California; I will be separatingfrom the military in October and returning to Missouri. Is mymilitary income taxable to Missouri?Yes. If you spend more than 30 days in Missouri during the year, yourmilitary income is taxable to Missouri. However, you may be eligible fora military income deduction on Form MO-1040 if the income was earnedas an active duty member of the Armed Forces of the United States. Seepage 10 for more information.I have been stationed at a military base in another state all yearand my income is entirely from the military. My spouse is a residentof Missouri, resides with me, and works for a company in the statein which we are stationed. Are we required to file a return?Yes, under the Military Spouse’s Residency Relief Act, if you are thespouse of a military servicemember residing outside of Missouri solelybecause your spouse is there on military orders, any income you earn istaxable to Missouri. You must complete Form MO-1040 (long form). Themilitary servicemember may calculate their Missouri income percentage byPage 10

completing Form MO-NRI. The spouse of the servicemember is not eligibleto calculate a Missouri income percentage and should report 100 percenton MO-1040.How is my annuity from the Survivor Benefit Plan taxed?The Survivor Benefit Plan is a program offered by the United Statesgovernment to retired members of the military servicemember so thatupon the death of the retired servicemember, an annuity is provided to adesignated person (usually the surviving spouse) as a replacement forthe military retirement pension. Although the annuity does not qualify forthe military retirement pension exemption, it does qualify for the publicpension exemption.If I earned military income while in an active duty status, do I qualifyfor a deduction?If your military income was earned as an active duty member of theArmed Forces of the United States, you may be eligible for the militaryincome deduction. See below for more information.MILITARY ACTIVE DUTY AND INACTIVE DUTYINCOME DEDUCTIONS INFORMATIONActive Duty Income DeductionSection 143.174, RSMo provides a deduction for military income earnedas a member of the active duty component of the Armed Forces of theUnited States. This deduction is available for the amount of pay receivedwhile: ordered to federal active duty status under 10 USC or 32 USC, or participating in Annual Training (typically 2 weeks a year).This deduction may be claimed on the Active Duty Military incomededuction line of the Missouri Individual Income Tax Return (FormMO-1040).Inactive Duty Income DeductionSection 143.175, RSMo provides a deduction for military income earned asa member of the inactive duty component of the National Guard InactiveDuty Training (IDT); National Guard Annual Training (AT); or Reservecomponents of the Armed Forces. The chart on the following pag

The Missouri Department of Revenue has designated a “Military Liaison” to assist military personnel with questions about Missouri . income tax, driver licenses, motor vehicle registrations, and other issues. Please call (816) 236-9440 and ask for the Department’s Military Liaison, or e-mail the Department at

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