GroundRules
← Search the law
Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 143.491: Returns by husband and wife.

Read at publisher ↗
Where this section sits in the code
  1. Title X - TAXATION AND REVENUE
  2. Chapter 143 - Income Tax

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.

2. Separate returns shall be filed by a husband and wife who do not file a joint federal return.

Collected 2026-09-03T22:23:25Z. Source file · JSON

Browse this collection