Missouri Revised Statutes













Chapter 143

Income Tax

←143.173

Section 143.181.1

143.183→

August 28, 2015

Missouri nonresident adjusted gross income.

143.181. 1. The Missouri nonresident adjusted gross income shall be that

part of the nonresident individual's federal adjusted gross income derived

from sources within Missouri, as modified in the same manner as set forth in

section 143.121 with respect to resident individuals. It shall be the sum of:



(1) The net amount of items of income, gain, loss, and deduction

entering into his or her federal adjusted gross income which are derived from

or connected with sources in this state including:



(a) The individual's distributive share of partnership income and

deductions determined under section 143.421; and



(b) The individual's share of estate or trust income and deductions

determined under section 143.391; and



(c) The individual's pro rata share of S corporation income and

deductions determined under subsection 3 of section 143.471; and



(2) The portion of the modifications described in section 143.121 which

relate to income derived from sources in this state, including any

modifications attributable to him or her as a partner.



2. Items of income, gain, loss, and deduction derived from or connected

with sources within this state are those items attributable to:



(1) The ownership or disposition of any interest in real or tangible

personal property in this state;



(2) A business, trade, profession, or occupation carried on in this

state;



(3) Winnings from a wager placed in a lottery conducted by the state

lottery commission, if the proceeds from such wager are required, pursuant to

the Internal Revenue Code of 1986, as amended, or regulations adopted

thereunder, to be reported by the state lottery commission to the Internal

Revenue Service; and



(4) Winnings from any other wager placed in this state or from any

wagering transaction, gaming activity, or gambling activity in this state, if

the proceeds from such wager, wagering transaction, gaming activity, or

gambling activity are required, pursuant to the Internal Revenue Code of 1986,

as amended, or regulations adopted thereunder, to be reported by the payer to

the Internal Revenue Service.



3. Income from intangible personal property, including annuities,

dividends, interest, and gains from the disposition of intangible personal

property, shall constitute income derived from sources within this state only

to the extent that such income is from:



(1) Property employed in a business, trade, profession, or occupation

carried on in this state;



(2) Winnings from a wager placed in a lottery conducted by the state

lottery commission, if the proceeds from such wager are required, pursuant to

the Internal Revenue Code of 1986, as amended, or regulations adopted

thereunder, to be reported by the state lottery commission to the Internal

Revenue Service; and



(3) Winnings from any other wager placed in this state or from any

wagering transaction, gaming activity, or gambling activity in this state, if

the proceeds from such wager, wagering transaction, gaming activity, or

gambling activity are required, pursuant to the Internal Revenue Code of 1986,

as amended, or regulations adopted thereunder, to be reported by the payer to

the Internal Revenue Service.



4. Deductions with respect to capital losses, net long-term capital

gains, and net operation losses shall be based solely on income, gains,

losses, and deductions derived from sources within this state in the same

manner as the corresponding federal deductions under regulations to be

prescribed by the director of revenue.



5. If a business, trade, profession, or occupation is carried on partly

within and partly without this state, the items of income and deduction

derived from or connected with sources within this state shall be determined

by apportionment and allocation under regulations to be prescribed by the

director of revenue.



6. Compensation paid by the United States for service in the Armed

Forces of the United States performed by a nonresident shall not constitute

income derived from sources within this state.



(L. 1972 S.B. 549, A.L. 1983 H.B. 849, A.L. 2003 H.B. 600 merged

with S.B. 11)



Effective 7-01-03 (H.B. 600)



8-28-03 (S.B. 11)





1991



1991



143.181. 1. The Missouri nonresident adjusted gross income

shall be that part of the nonresident individual's federal

adjusted gross income derived from sources within Missouri, as

modified in the same manner as set forth in section 143.121 with

respect to resident individuals. It shall be the sum of:



(1) The net amount of items of income, gain, loss, and

deduction entering into his federal adjusted gross income which

are derived from or connected with sources in this state

including



(a) His distributive share of partnership income and

deductions determined under section 143.421, and



(b) His share of estate or trust income and deductions

determined under section 143.391, and



(c) His pro rata share of S corporation income and

deductions determined under subsection 3 of section 143.471; and



(2) The portion of the modifications described in section

143.121 which relate to income derived from sources in this

state, including any modifications attributable to him as a

partner.



2. Items of income, gain, loss, and deduction derived from

or connected with sources within this state are those items

attributable to:



(1) The ownership or disposition of any interest in real or

tangible personal property in this state; and



(2) A business, trade, profession, or occupation carried on

in this state.



3. Income from intangible personal property, including

annuities, dividends, interest, and gains from the disposition of

intangible personal property, shall constitute income derived

from sources within this state only to the extent that such

income is from property employed in a business, trade,

profession, or occupation carried on in this state.



4. Deductions with respect to capital losses, net long-term

capital gains, and net operation losses shall be based solely on

income, gains, losses, and deductions derived from sources within

this state in the same manner as the corresponding federal

deductions under regulations to be prescribed by the director of

revenue.



5. If a business, trade, profession, or occupation is

carried on partly within and partly without this state, the items

of income and deduction derived from or connected with sources

within this state shall be determined by apportionment and

allocation under regulations to be prescribed by the director of

revenue.



6. Compensation paid by the United States for service in the

armed forces of the United States performed by a nonresident

shall not constitute income derived from sources within this

state.



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