{"data":{"id":"us-mo/mo.-rev.-stat.-143.481","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.481","heading":"Persons required to make returns of income.","body":"An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:\n(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;\n(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;\n(3) Every resident estate or trust which is required to file a federal income tax return;\n(4) Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;\n(5) Every nonresident trust which for the taxable year has from sources within this state, either:\n(a) Any taxable income; or\n(b) Gross income of six hundred dollars or more regardless of the amount of taxable income;\n(6) Every corporation which:\n(a) Is not an exempt corporation described in subsection 2 of section 143.441;\n(b) Is required to file a federal income tax return; and\n(c) Has gross income from sources within this state of one hundred dollars or more.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.481","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"fedae87b17f6e0fb4cc2703fd6ac6d38ec1d37dd4c47e6c6f381bbe66f4f104e","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.471","next":"us-mo/mo.-rev.-stat.-143.491"},"notice":"GroundRules: Original legal text. Not legal advice."}