Mo. Rev. Stat. » Chapter 143
Missouri Revised Statutes

Mo. Rev. Stat. § 143.111 (2026)

Missouri taxable income

✓ current as of May 2026
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  143.111.  Missouri taxable income. — The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less:

  (1)  Either the Missouri standard deduction or the Missouri itemized deduction;

  (2)  The Missouri deduction for personal exemptions;

  (3)  The Missouri deduction for dependency exemptions;

  (4)  The deduction for federal income taxes provided in section 143.171; and

  (5)  The deduction for a self-employed individual's health insurance costs provided in section 143.113.

­­--------

(L. 1972 S.B. 549, A.L. 1999 H.B. 516)

Notes of Decisions
Cited in 4 cases, 1990–2013 · leading case: Manzara v. State, 343 S.W.3d 656 (Mo. 2011).
Sort: Relevance Newest Treatment
Manzara v. State, 343 S.W.3d 656 (Mo. 2011). · cites it 4× “See section 143.111. The Distressed Land Assemblage Act differs from both the aforementioned tax credits and tax deductions because it is not tied to the amount of tax liability of the individual, and, instead, it is granted only after the applicant has fulfilled the program…”
Wolff v. Dir. of Revenue, 791 S.W.2d 390 (Mo. 1990). · cites it 3× “These taxpayers want to retain some of the benefits of incorporation by reporting only a portion of the corporation’s net income as their individual income. They seek to use an allocation factor to reduce the income figure on account of sales totally or partially outside the…”
Buder v. Dir. of Revenue, 869 S.W.2d 752 (Mo. 1994). · cites it 2× “Section 143.111 defines Missouri taxable income as Missouri adjusted gross income less certain deductions.”
Eilian v. Dir. of Revenue, 402 S.W.3d 566 (Mo. 2013). “Under sections 143.111 and 143.141, Mr. Eilian is allowed to reduce his Missouri adjusted gross income by the amount of his itemized federal deductions (with certain increases and decreases required by Missouri law).”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.