Missouri Revised Statutes
Chapter 143 - Income Tax
Section 143.391 - Share of nonresident estate, trust, or beneficiary in income from Missouri sources.

Effective - 01 Jan 1973
143.391. Share of nonresident estate, trust, or beneficiary in income from Missouri sources. — 1. The share of a nonresident estate or trust under subdivision (1) of subsection 1 of section 143.381 and the share of a nonresident beneficiary of any estate or trust under subsection 1 of section 143.181 in estate or trust income, gain, loss, and deduction, from sources within Missouri shall be determined as follows:
(1) There shall be determined the items of income, gain, loss, deduction, and credit derived from sources within Missouri which enter into the definition of federal distributable net income of the estate or trust for the taxable year (including such items from another estate or trust of which the first estate or trust is a beneficiary). Such determination of source shall be made under regulations prescribed by the director of revenue in accordance with the applicable rules of section 143.181 as in the case of a nonresident individual.
(2) There shall be added or subtracted, as the case may be, the modifications described in sections 143.121 and 143.141, and there shall be subtracted the federal income tax deduction provided in section 143.171. These additions and subtractions shall only apply to the extent relating to items of income, gain, loss, and deduction derived from sources within Missouri, which enter into the definition of federal distributable net income (including such items from another estate or trust of which the first estate or trust is a beneficiary). No modification shall be made under this subdivision (2) which has the effect of duplicating an item already reflected in federal distributable net income.
(3) (a) The sum of the amounts determined under subdivisions (1) and (2) of subsection 1 of this section shall be allocated among the estate or trust and its beneficiaries (including, solely for the purpose of this allocation, resident and charitable beneficiaries) in proportion to their respective shares of the sum of federal distributable net income of the estate or trust and the amount paid or required to be paid to a charitable organization to the extent such amount is attributable to income for the current year.
(b) The amounts so allocated shall have the same character under this section as for federal income tax purposes. Where an item entering into the computation of such amounts is not characterized for federal income tax purposes, it shall have the same character as if realized directly from the source from which realized by the estate or trust, or incurred in the same manner as incurred by the estate or trust.
2. (1) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary (including, solely for the purpose of this allocation, resident beneficiaries) in the net amount, determined under subdivisions (1) and (2) of subsection 1 of this section, shall be in proportion to his share of the estate or trust income for such year, under the applicable law or the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of such net amount shall be allocated to the estate or trust.
(2) The director of revenue may, by regulation, establish such other method or methods of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources within Missouri and in the modifications related thereto as may be appropriate and equitable. Such method may be used by the fiduciary in his discretion whenever the allocation of such respective shares under subsection 1 or subdivision (1) of subsection 2 of this section would result in an inequity which is substantial both in amount and in relation to the total amount of the amount of the modifications referred to in subdivision (2) of subsection 1 of this section.
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(L. 1972 S.B. 549)
Effective 1-1-73

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 143 - Income Tax

Section 143.005 - Sections 143.181 and 143.471 effective date.

Section 143.009 - Effective date.

Section 143.011 - Resident individuals — tax rates — rate reductions, when.

Section 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when.

Section 143.022 - Deduction for business income — business income defined — increase in percentage of subtraction, when.

Section 143.031 - Combined return of husband and wife.

Section 143.041 - Nonresident individual — inapplicable to out-of-state businesses and employees, when.

Section 143.051 - Part-year resident.

Section 143.061 - Fiduciaries.

Section 143.071 - Corporations — inapplicable to out-of-state businesses, when.

Section 143.081 - Credit for income tax paid to another state.

Section 143.091 - Meaning of terms.

Section 143.101 - Definitions.

Section 143.111 - Missouri taxable income.

Section 143.113 - Deduction for health insurance costs of self-employed individuals, rules.

Section 143.114 - Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan — information provided to former employees upon separation.

Section 143.118 - Health care sharing ministry deduction — rulemaking authority.

Section 143.119 - Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision.

Section 143.121 - Missouri adjusted gross income.

Section 143.123 - Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.

Section 143.124 - Annuities, pensions, retirement benefits, or retirement allowances provided by state, United States, political subdivisions or any other state, Keogh plans, annuities from defined pension plans and IRAs, amounts subtracted from Miss...

Section 143.125 - Social Security benefits income tax exemption — amount — rulemaking authority.

Section 143.127 - Deduction for restitution received by victims of National Socialist (Nazi) persecution.

Section 143.131 - Missouri standard deduction, when used, amount.

Section 143.141 - Itemized deductions, when authorized, how computed.

Section 143.143 - Provisions of sections 143.131 and 143.141 effective, when.

Section 143.151 - Missouri personal exemptions.

Section 143.161 - Missouri dependency exemptions.

Section 143.171 - Federal income tax deduction, amount, corporate and individual taxpayers.

Section 143.173 - Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date.

Section 143.174 - Tax deduction for compensation received as an active duty military member.

Section 143.175 - Military personnel, reserves and inactive duty training, deduction, amount.

Section 143.177 - Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority.

Section 143.181 - Missouri nonresident adjusted gross income.

Section 143.183 - Professional athletes and entertainers, state income tax revenues from nonresidents — transfers to Missouri arts council trust fund, Missouri humanities council trust fund, Missouri state library networking fund, Missouri public tel...

Section 143.191 - Employer to withhold tax from wages — armed services, withholding from wages or retirement — federal civil service retirement, withholding authorized, when — inapplicable to out-of-state businesses, when.

Section 143.201 - Information statement for employee.

Section 143.211 - Credit for tax withheld.

Section 143.221 - Employer's return and payment of tax withheld.

Section 143.225 - Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized.

Section 143.241 - Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities.

Section 143.251 - Employer's failure to withhold.

Section 143.261 - Compensation.

Section 143.265 - Retirement income, withholding authorized, when.

Section 143.271 - Period for computation of taxable income.

Section 143.281 - Methods of accounting.

Section 143.291 - Adjustments.

Section 143.301 - Transitional adjustments.

Section 143.311 - Missouri taxable income and tax.

Section 143.321 - Exempt associations, trusts, and organizations.

Section 143.331 - Resident estate or trust defined.

Section 143.341 - Missouri taxable income of resident estate or trust.

Section 143.351 - Fiduciary adjustment.

Section 143.361 - Credit for income tax paid to another state.

Section 143.371 - Nonresident estate or trust defined.

Section 143.381 - Missouri taxable income of nonresident estate or trust.

Section 143.391 - Share of nonresident estate, trust, or beneficiary in income from Missouri sources.

Section 143.401 - General treatment of partners and partnerships.

Section 143.411 - Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount.

Section 143.421 - Nonresident partner — adjusted gross income from Missouri sources.

Section 143.425 - Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions — reporting requirements — audited partnerships, duties — additional taxes assessed, when — estimated payments — rulemaking authority.

Section 143.431 - Missouri taxable income and tax.

Section 143.433 - No corporate income tax return or other document filing required, when.

Section 143.436 - SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules.

Section 143.441 - Corporation defined — corporate tax inapplicable, when.

Section 143.451 - Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned.

Section 143.455 - Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations.

Section 143.461 - Elective division of income.

Section 143.471 - S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions.

Section 143.481 - Persons required to make returns of income.

Section 143.491 - Returns by husband and wife.

Section 143.501 - Returns by fiduciary and partnership.

Section 143.511 - Time and place for filing returns and paying tax, exception.

Section 143.521 - Declarations of estimated tax.

Section 143.531 - Time for filing declaration of estimated tax.

Section 143.541 - Payments of estimated tax.

Section 143.551 - Extension of time for filing and payment.

Section 143.561 - Signing of returns and other documents.

Section 143.571 - Requirements — returns, notices, records, and statements.

Section 143.581 - Partnership returns.

Section 143.591 - Information returns.

Section 143.601 - Report of change in federal taxable income.

Section 143.611 - Examination of return.

Section 143.621 - Assessment final if no protest.

Section 143.631 - Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect.

Section 143.641 - Notice of determination after protest.

Section 143.651 - Action of director of revenue final — review.

Section 143.661 - Burden of proof on taxpayer, exceptions.

Section 143.671 - Evidence of related federal determination admissible, when.

Section 143.681 - Mathematical error.

Section 143.691 - Waiver of restriction.

Section 143.701 - Assessment of tax.

Section 143.711 - Limitations on assessment.

Section 143.721 - Recovery of erroneous refund.

Section 143.731 - Interest on underpayments.

Section 143.732 - Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision.

Section 143.741 - Failure to file tax returns.

Section 143.751 - Failure to pay tax.

Section 143.761 - Failure to pay estimated income tax.

Section 143.771 - Additions treated as tax.

Section 143.773 - Penalty for filing incomplete or misleading return — procedure.

Section 143.781 - Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.

Section 143.782 - Definitions.

Section 143.783 - Debt requirement, exception — revenue department's priority — setoff in addition to other remedies.

Section 143.784 - Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's rights, how waived — joint returns only one taxpayer liable for setoff, procedure — deposit of funds — reciprocal agreements with other state.

Section 143.785 - Hearing before agency requesting setoff to determine validity of claim, when — appeal.

Section 143.786 - Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.

Section 143.787 - Director's duties, forms — rules and regulations, procedure.

Section 143.788 - Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.

Section 143.790 - Unpaid health care services to hospitals or health care providers, claim may be made on debtor's tax refund — remainder to be debt of department of health and senior services.

Section 143.791 - Abatements.

Section 143.801 - Limitations on credit or refund.

Section 143.811 - Interest on overpayment.

Section 143.821 - Refund claim.

Section 143.831 - Notice of director's action.

Section 143.841 - Protest of denied claim.

Section 143.851 - Timely mailing.

Section 143.861 - Collection procedures.

Section 143.871 - Income tax claim of other states.

Section 143.881 - Transferees.

Section 143.891 - Jeopardy assessments.

Section 143.901 - Bankruptcy or receivership, claims for deficiency.

Section 143.902 - Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director.

Section 143.903 - Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined.

Section 143.911 - Attempt to evade or defeat tax, penalty.

Section 143.921 - Failure to collect or pay over tax, penalty.

Section 143.931 - Failure to file return, supply information, pay tax, penalty.

Section 143.941 - False statements, penalty.

Section 143.946 - Prior conviction, effect of.

Section 143.951 - Limitations.

Section 143.961 - Rules and regulations.

Section 143.971 - Returns and forms.

Section 143.980 - Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief.

Section 143.986 - Closing agreements.

Section 143.991 - Armed Forces relief provision — Christopher J. Bosche memorial act.

Section 143.996 - Prohibition of legislator representation.

Section 143.997 - Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.

Section 143.998 - Tax return to contain number assigned by director to school district.

Section 143.999 - Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure.

Section 143.1000 - Funding — income tax refund, designating authorized amount, when — contributions.

Section 143.1001 - Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violat...

Section 143.1002 - Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund.

Section 143.1003 - Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information.

Section 143.1004 - Tax refund may be designated to the Missouri military family relief fund.

Section 143.1005 - Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure.

Section 143.1006 - Childhood lead testing fund — refund donation designation.

Section 143.1008 - After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision.

Section 143.1009 - Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision.

Section 143.1013 - American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision.

Section 143.1014 - Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision.

Section 143.1015 - Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties.

Section 143.1016 - Organ Donor Program fund, designation of refund permitted — director's duties.

Section 143.1017 - Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision.

Section 143.1020 - Designation of state tax refund to general revenue — transfer of contributions.

Section 143.1025 - Workers memorial fund, tax refund contribution may be designated — director's duties.

Section 143.1026 - Sahara's law — pediatric cancer research donation — fund created — sunset provision.

Section 143.1027 - Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties.

Section 143.1028 - Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.

Section 143.1029 - Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.

Section 143.1032 - Missouri medal of honor fund tax refund designation.

Section 143.1100 - Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset.

Section 143.1150 - First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.

Section 143.1160 - Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.

Section 143.1170 - Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.

Section 143.2100 - Definitions — report, contents — rulemaking authority.

Section 143.2105 - Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.

Section 143.2110 - Income tax deduction for cargo — amount, claiming procedure.

Section 143.2115 - Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines.