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Form
Military Information
558
Definitions You must report the military pay of the servicemember and your
income on Form MO-A, Part 1, Line 9, as a “Military (Nonresident)”
Domicile: “Domicile is the place which an individual intends to be subtraction to your federal adjusted gross income. For additional
his or her permanent home; a place to which he or she intends information, please visit https://dor.mo.gov/military/.
to return whenever he or she may be absent. A domicile, once
established, continues until the individual moves to a new location Military — Home of Record — Missouri
with the bona fide intention of making his or her fixed and permanent
home there. An individual can have only one domicile.” Stationed in Missouri - If your home of record is Missouri and
you are stationed in Missouri due to military orders, all of your
Home of Record: The state of residency listed with the military in income, including your military pay, is taxable to Missouri. If you
the individual’s personnel file. are entering or leaving the military, Missouri is your home of
Permanent Place of Abode: A domicile or permanent home, record, and you spend more than 30 days in Missouri, your total
which a person may leave but intends on returning. income, including your military pay, is taxable to Missouri.
Stationed outside Missouri – If you:
Military — General Information
(a) maintained no permanent living quarters in Missouri during
The tax status of military personnel under the Missouri Income the year;
Tax Law and the Servicemembers Civil Relief Act is determined (b) maintained permanent living quarters elsewhere; and
by the domicile of the servicemember. The military personnel’s (c) did not spend more than 30 days of the year in Missouri, you
domicile is presumed to be his or her home of record. are considered a nonresident for tax purposes and your
military pay, interest, and dividend income are not taxable to
Military — Combat Pay Included in Federal Adjusted Missouri.
Gross Income
Complete Form MO-NRI and attach to Form MO-1040.
If a military person’s federal adjusted gross income includes
military pay received while serving in a combat zone, that portion Note: If your spouse remains in Missouri more than 30 days
of combat pay may be subtracted on the Missouri return. while you are stationed outside Missouri, your total income,
In most cases, the Internal Revenue Service (IRS) allows enlisted including your military pay, is taxable to Missouri. If you are the
members, warrant officers, and commissioned officers to exclude spouse of a military servicemember, are stationed outside of
the military pay received while serving in a combat zone, so no Missouri and Missouri is your state of residence, any income you
deduction is necessary on the Missouri return. However, if a earn is taxable to Missouri. If you earn more than $1,200, you
military person’s combat pay is included in Form W-2, Box 1, must file a Missouri return (Form MO-1040).
Wages, and included in their federal adjusted gross income, a
subtraction is allowed using Form MO-A, Part 1. Military — “No Return Required” Online Form
Effective for tax year 2007 and forward, an online application is
Military — Home of Record — Not Missouri available for individuals in the military who are stationed in
The military pay of nonresident military personnel stationed in Missouri or have a Missouri home of record and are not required
Missouri due to military orders is not taxable to Missouri. If you to file a Missouri income tax return. More information regarding
are a servicemember and earned only military income while the online form can be found on the Department’s web page at
stationed in Missouri, complete a No Return Required-Military http://dor.mo.gov/military/.
online form at the following link: Military No Return Required.
If you are a military servicemember and earned $600 or more Military Income Deduction
in Missouri in non-military income, this non-military income is Effective for tax year 2016 and forward, a military person’s
taxable to Missouri and cannot be subtracted from your federal income earned as a member of any active duty component
adjusted gross income on your Missouri return (Form MO-1040). of the Armed Forces of the United States can be claimed as
Effective for tax year 2009 and forward, if you are the spouse of a military income deduction. This amount must be included in
a military servicemember, are in Missouri because the military your federal adjusted gross income and not previously taken
servicemember is stationed in Missouri on military orders, and as a deduction. If you are claiming this deduction, you should
your state of residence is another state, any income earned submit appropriate documentation with your tax return to verify
by you is not taxable to Missouri. However, if you earn more your active duty status. You must attach a copy of your Leave
than $600 you must file a Missouri return (Form MO-1040) and and Earnings Statement and any other official document, such
provide verification of your state of residence. as your Military Orders, which validates how long you were in
Acceptable verification may include any of the following: a copy active duty status and the amount you earned in active duty
of your state income tax return filed in your state of residence, status during the tax year. Failure to attach the requested
property tax receipts from your state of residence, current driver documentation may result in the disallowance of this
license, vehicle registration or voter identification card. deduction. If you have additional questions about this
deduction, you may contact the Department’s military liaison at
military@dor.mo.gov.
Form 558 (Revised 02-2022)
Taxation Division
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