Effective – 28 Aug 2003 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 […]
Effective – 01 Jan 1973 143.491. Returns by husband and wife. — 1. A combined return shall be filed by a husband and wife who file a joint federal return even though one of them has neither income nor deductions. The tax liability of the two taxpayers shall be separate and not joint and several. […]
Effective – 01 Jan 1973 143.501. Returns by fiduciary and partnership. — 1. An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due […]
Effective – 31 Dec 1994 143.511. Time and place for filing returns and paying tax, exception. — Income tax returns required by sections 143.011 to 143.996 shall be filed on or before the fifteenth day of the fourth month following the close of the taxpayer’s taxable year except where the taxpayer is an exempt organization. […]
Effective – 28 Aug 1998 143.521. Declarations of estimated tax. — 1. Every resident and nonresident individual shall make a declaration of estimated tax for the taxable year, in such form as the director of revenue may prescribe if the Missouri estimated tax can reasonably be expected to be at least one hundred dollars. The […]
Effective – 01 Jan 1990 143.531. Time for filing declaration of estimated tax. — 1. A declaration of estimated tax, other than by a farmer, shall be filed on or before April fifteenth of the taxable year, except that if the requirements of section 143.521 are first met: (1) After April first and before June […]
Effective – 01 Jan 1973 143.541. Payments of estimated tax. — 1. The estimated tax with respect to which a declaration is required under sections 143.011 to 143.996 shall be paid as follows: (1) If the declaration is filed on or before April fifteenth of the taxable year, the estimated tax shall be paid in […]
Effective – 01 Jan 1973 143.551. Extension of time for filing and payment. — 1. The director of revenue may grant a reasonable extension of time for payment of tax or estimated tax or any installment thereof, or for filing any return, declaration, statement, or other document required in sections 143.011 to 143.996 on such […]
Effective – 01 Jan 1973 143.561. Signing of returns and other documents. — 1. Any return, declaration, statement, or other document required to be made pursuant to sections 143.011 to 143.966 shall be signed in accordance with regulations or instructions prescribed by the director of revenue. The fact that an individual’s name is signed to […]
Effective – 01 Jan 1973 143.571. Requirements — returns, notices, records, and statements. — The director of revenue may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income returns and determinations. The director of revenue may require any person, by […]
Effective – 01 Jan 1973 143.581. Partnership returns. — Every partnership having a resident partner or having any income derived from sources in this state, determined in accordance with the applicable rules of section 143.181 as in the case of a nonresident individual, shall make a return for the taxable year setting forth all items […]
Effective – 28 Aug 2016, 2 histories 143.591. Information returns. — The director of revenue may prescribe regulations and instructions requiring returns of information to be made and filed on or before February twenty-eighth of each year by any person making payment or crediting in any calendar year the amounts of one thousand two hundred […]
Effective – 01 Jan 1973 143.601. Report of change in federal taxable income. — If the amount of a taxpayer’s federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States Internal Revenue Service or other competent authority, or as the result of a […]
