Fillable Printable 558 Military Information
Fillable Printable 558 Military Information
558 Military Information
Missouri Department of Revenue
Military Information
Form 558 (Revised 12-2016)
Form
558
Taxation Division
Definitions
Domicile: “Domicile is the place which an individual intends to be
his or her permanent home; a place to which he or she intends
to return whenever he or she may be absent. A domicile, once
established, continues until the individual moves to a new location
with the bona fide intention of making his or her fixed and permanent
home there. An individual can have only one domicile.”
Home of
Record: The state of residency listed with the military in
the individual’s personnel file.
Permanent Place of Abode: A domicile or permanent home,
which a person may leave but intends on returning.
Military — General Information
The tax status of military personnel under the Missouri Income
Tax Law and the Servicemembers Civil Relief Act is determined
by the domicile of the servicemember. The military personnel’s
domicile is presumed to be his or her home of record.
Military — Combat Pay Included in Federal Adjusted
Gross Income
If a military person’s federal adjusted gross income includes
military pay received while serving in a combat zone, that portion
of combat pay may be subtracted on the Missouri return.
In most cases, the Internal Revenue Service (IRS) allows enlisted
members, warrant officers, and commissioned officers to exclude
the military pay received while serving in a combat zone, so no
deduction is necessary on the Missouri return. However, if a
military person’s combat pay is included in Form W-2, Box 1,
Wages, and included in their federal adjusted gross income, a
subtraction is allowed using Form MO-A, Part 1.
Military — Home of Record — Not Missouri
The military pay of nonresident military personnel stationed in
Missouri due to military orders is not taxable to Missouri. If you
are a servicemember and earned only military income while
stationed in Missouri, complete a No Return Required-Military
online form at the following address: https://sa.dor.mo.gov/nri/.
If you are a military servicemember and earned $600 or more
in Missouri in non-military income, this non-military income is
taxable to Missouri and cannot be subtracted from your federal
adjusted gross income on your Missouri return (Form MO-1040).
Effective for tax year 2009 and forward, if you are the spouse of
a military servicemember, are in Missouri because the military
servicemember is stationed in Missouri on military orders, and
your state of residence is another state, any income earned
by you is not taxable to Missouri. However, if you earn more
than $600 you must file a Missouri return (Form MO-1040) and
provide verification of your state of residence.
Acceptable verification may include any of the following:
a copy
of your state income tax return filed in your state of residence,
property tax receipts from your state of residence, current driver
license, vehicle registration or voter identification card.
You must report the military pay of the servicemember and your
income on Form MO-A, Part 1, Line 9, as a “Military (Nonresident)”
subtraction
to your federal adjusted gross income. For additional
information, please visit http://dor.mo.gov/tax/military/.
Military — Home of Record — Missouri
Stationed in Missouri - If your home of record is Missouri and
you are stationed in Missouri due to military orders, all of your
income, including your military pay, is taxable to Missouri. If you
are entering or leaving the military, Missouri is your home of
record, and you spend more than 30 days in Missouri, your total
income, including your military pay, is taxable to Missouri.
Stationed outside Missouri – If you:
(a) maintained no permanent living quarters in Missouri during
the year;
(b) maintained permanent living quarters elsewhere; and
(c) did not spend more than 30 days of the year in Missouri, you
are considered a nonresident for tax purposes and your
military pay, interest, and dividend income are not taxable to
Missouri.
Complete Form MO-NRI and attach to Form MO-1040.
Note: If your spouse remains in Missouri more than 30 days
while you are stationed outside Missouri, your total income,
including your military pay, is taxable to Missouri. If you are the
spouse of a military servicemember, are stationed outside of
Missouri and Missouri is your state of residence, any income you
earn is taxable to Missouri. If you earn more than $1,200, you
must file a Missouri return (Form MO-1040).
Military — “No Return Required” Online Form
Effective for tax year 2007 and forward, an online application is
available for individuals in the military who are stationed in
Missouri or have a Missouri home of record and are not required
to file a Missouri income tax return. More information regarding
the online form can be found on the Department’s web page at
http://dor.mo.gov/military/.
Military Income Deduction
Effective for tax year 2016 and forward, a military person’s
income earned as a member of any active duty component
of the Armed Forces of the United States can be claimed as
a military income deduction. This amount must be included in
your federal adjusted gross income and not previously taken
as a deduction. If you are claiming this deduction, you should
submit appropriate documentation with your tax return to verify
your active duty status. You must attach a copy of your Leave
and Earnings Statement and any other official document, such
as your Military Orders, which validates how long you were in
active duty status and the amount you earned in active duty
status during the tax year. Failure to attach the requested
documentation may result in the disallowance of this
deduction. If you have additional questions about this
deduction, you may contact the Department’s military liaison at
